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员工出差交通费进项税额抵扣全攻略,一篇搞定!
蓝色柳林财税室· 2025-06-28 01:41
问:通行费发票能抵扣进项税额吗? 答: 通行经营性收费公路 ,由经营管理者 开具征税发票 ,可按规定用于增值税进项抵扣。 通行政府还贷公路 ,由经营管理者 开具财政部门统一监制的通行费财政电子票据, 不得用于增值税进项抵扣。 采取充值方式预存通行费 ,可由ETC客户服务机构 开具不征税发票,不可用于增值税进项抵扣 。 二、乘车出行 欢迎扫描下方二维码关注: 企业日常运营里,员工出差报销交通费是最常见的事儿了。可这费用能不能抵扣进项税额,让不少企业财务人员一 头雾水。今天咱们就好好唠一唠员工出差报销交通费进项税额抵扣的那些事儿,一篇文章让您全明白! 一、开车出行 问:员工出差乘坐高铁获得的高铁车票能否将该旅客运输费用纳入抵扣? 答:注明该员工身份信息的高铁车票,可作为进项税额抵扣的凭证。 来源:新疆税务 推荐阅读 ◈ 提醒注意!这些情形的增值税进项税额不得抵扣 ◈ 企业的购进项目都可以抵扣"增值税进项税额"吗? ◈ 公司购买二手车取得的二手车销售统一发票是否可以抵扣进项税额? ◈ 名词解释——交通运输服务 来源 新疆税务 欢迎扫描下方二维码关注: 问:E公司因员工出差计划取消,支付给航空代理公司退票费,并取得了 ...
山西:电子税务局如何进行进项税额转出情况查询?操作步骤
蓝色柳林财税室· 2025-06-27 00:49
欢迎扫描下方二维码关注: 办税人员如需查询进项税额转出情况,如何通过电子税务局进行操作,我们一起来看具体步骤吧。 操 作 步 骤 第一步 、以企业业务登录电子税务 局,点击首页-【热门服务】-【发票业 务】。 点击查询结果操作列的【查看明 细】可查看进项税额转出明细信息。 来源 山西税务税宣速递 第二步 、在"用票业务办理"位置点击 【发票查询统计】。 第三步 、进入"发票查询统计"界面, 点击【进项税额转出情况查询】。 第四步 、选择税款所属期,点击【查 询】,可查询相应属期内的进项税额 转出情况。 欢迎扫描下方二维码关注: 温馨提醒:蓝色柳林财税室为非官方平台,是由编者以学习笔记形式建立的平台,所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用,并非实际办税费的标准,欢迎交流学习,共同分享学习经验成果。文章版权归原作者所有,如有不妥,请联系删除。 ...
Robotaxi Roll Out: Tesla, Uber And Waymo Take Diverging Roads To Autonomy
Benzinga· 2025-06-25 15:03
Robotaxis are taking to the roads, and the major players in the sector operate with distinctly different business models. Here's a look at how Tesla, Inc. TSLA, Uber Technologies, Inc. UBER and Waymo are making their mark on the future of transportation. Tesla: Tesla's robotaxi model is built on vertical integration, which sets it apart from competitors in the autonomous mobility sector. By controlling every aspect of production — from battery manufacturing and vehicle assembly to the development of its pro ...
Capitalize on Tesla's Robotaxi Momentum With These ETFs
ZACKS· 2025-06-24 16:00
Tesla (TSLA) jumped as much as 10% on Monday following the long-anticipated launch of its driverless robotaxi service in Austin, TX — a pivotal move in the electric carmaker’s push toward full autonomy. Investors can capitalize on the growth with ETFs having a substantial allocation to this luxury carmaker. These include Simplify Volt TSLA Revolution ETF (TESL) , Consumer Discretionary Select Sector SPDR Fund (XLY) , Vanguard Consumer Discretionary ETF (VCR) , The Nightview Fund (NITE) and Fidelity MSCI Con ...
瑞银:特斯拉-Robotaxi 网络的机遇
瑞银· 2025-06-24 15:30
ab 23 June 2025 Powered by YES UBS Evidence Lab Global Research Tesla, Inc. The Tesla Robotaxi Network opportunity Investor focus on robotaxi is high. With Tesla launching their first robotaxi service in Austin, investor focus on the autonomous ride-hailing opportunity is very high. As such, we take a look at the opportunity. Net, if all goes according to plan (technology, regulatory, building and scaling a network, etc.) the opportunity can be significant - potentially a 2.3mm vehicle fleet by 2040 generat ...
12366甬税有声|改签费可以按照购进旅客运输服务计算抵扣进项税额吗?
蓝色柳林财税室· 2025-06-20 12:59
欢迎扫描下方二维码关注: ▲戳蓝色字关注蓝色柳林财税室 您好!这里是宁波12366纳税缴费服务热线,请问有什么可以帮您? 你好,我们公司是一般纳税人,有员工因公出差取得电子客票行程单,由于行程改签,在行程单中单独注明了改签 费,请问改签费可以按照购进旅客运输服务计算抵扣进项税额吗? 您好,航空运输 电子客票 行程单上列明的改签费和铁路车票上列明的改签费,均属于纳税人提供运输服务取得的价 款和价外费用的范畴,可以按照《财政部 税务总局 海关总署关于深化增值税改革有关政策的公告》(财政部 税务总 局 海关总署公告2019年第39号)第六条有关规定计算抵扣进项税额。 感谢您的来电,再见。 | 文字 邱凌凌 | 审核 穆宇平 金旭东 | | --- | --- | | 责编 裘 敬 | 编发 李一园 | ▼ 点击下方名片关注蓝色柳林财税室 ▼ 来源 宁波税务 欢迎扫描下方二维码关注: 因此,您公司员工取得的行程单中所列改签费可以按照购进旅客运输服务计算抵扣进项税额。 温馨提醒:蓝色柳林财税室为非官方平台,是由编者以学习笔记形式建立的平台,所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用,并非实际办税费的标 ...
Tesla CEO Elon Musk has sold a compelling robotaxi vision. Execution is next.
Business Insider· 2025-06-20 10:36
Whatever one feels about Tesla's controversial CEO, Elon Musk, one thing is clear: the EV company and its leader know how to sell a robotaxi vision. As a testament: Tesla doesn't have a single robotaxi on the road providing paid rides, years after Musk has promised multiple times that it's just around the corner. The closest glimpse of an unmanned Tesla on public roads only came on June 10 with a short clip on X that showed a black Model Y appearing to drive itself on Austin's road with another Tesla trail ...
Could a $25,000 Investment Into Archer Aviation Stock Make You a Millionaire?
The Motley Fool· 2025-06-20 07:05
Core Viewpoint - Archer Aviation (ACHR) is positioned as a potential game-changer in the travel industry with its electric vertical take-off and landing (eVTOL) aircraft, which could alleviate traffic congestion and offer a quieter, zero-emission alternative to traditional air travel [1][6]. Company Overview - Archer is in the early stages of development and has not yet generated revenue, incurring losses of $514 million over the past four quarters [6]. - The company has a significant backlog of approximately $6 billion, including an order from United Airlines for 200 eVTOL aircraft, with an option for 100 more [6]. Production and Goals - Archer aims to produce 650 aircraft annually by the end of the decade, starting with a target of two per month this year [5]. - The Midnight aircraft is designed to accommodate four passengers, necessitating a substantial fleet to establish a strong presence in the air taxi market [5]. Market Potential and Valuation - If Archer achieves a 40x investment return, its valuation could exceed $220 billion, compared to its current market cap of around $5.6 billion [7]. - The potential for significant valuation growth exists if air taxis transform travel, but this scenario depends on various factors, including infrastructure development and regulatory challenges [8][9]. Investment Considerations - While Archer may not guarantee millionaire-making returns, it is considered a growth stock that could be a valuable addition to investment portfolios for those willing to accept associated risks [10]. - A cautious investment strategy is recommended, suggesting that no more than 5% of a portfolio should be allocated to Archer stock to mitigate potential losses while allowing for growth opportunities [11].
山西:社保费管理客户端如何查询打印缴费记录?操作步骤
蓝色柳林财税室· 2025-06-19 00:54
欢迎扫描下方二维码关注: | C BAT WAN | | | | | | | --- | --- | --- | --- | --- | --- | | 国 社保基中国 | 社保图日期申报 | 比保磨特别量基非报 | 用数据的 | 完成证明 (本印刷)开具 | | | 图 高品家的 | | | | | | | ■ 单位是高申请管理 | 待力事项 | | 局常提高 | | | | 0 Tell D A | | | | | | | 税收购信息 (非民团) | | | | | | | (原因用) 量原法因发动 单位发精记录打印 | | | | | | | 的工值费之量的工程 | | | | | | | 国 新闻网 | 图纸公告 | | | | | | ◇ 用户管理 | 1.型受注体 | | | [2024 05:30] | | | 第 年级公园 | 2年度发展工程中国 | | | [2024-01-10] | | | | | | 二步、选择【费款所属期】、【缴费日期】 | | | | | | 等数据后,点击【查询】,在需打印的明细前打 | | | | | 对勾,点击【打印】即可。 | | | | | | | 社保费 ...
山西:电子税务局如何开具不征税发票?操作步骤
蓝色柳林财税室· 2025-06-18 00:57
Group 1 - The article provides a step-by-step guide on how to maintain project information in the electronic tax system, specifically focusing on "prepaid card sales" [2] - It details the process of entering project names and selecting the appropriate tax classification codes, highlighting that the tax policy for prepaid card sales is "non-taxable" [2] - The article also explains the procedure for issuing blue invoices, including the selection of invoice types and the necessary details to be filled in [3] Group 2 - The article mentions the total invoice quota for the current month is 265,075.47 yuan, with no invoices issued yet [3] - It notes that the cumulative tax amount for blue invoices is 28.30 yuan, and one red invoice has been issued [3] - The source of the article is identified as "Shanxi Taxation Tax Promotion Express" [5]