欢迎扫描下方二维码关注： | 贷款风险分类 | 计提比例 | | --- | --- | | 关注类贷款 | 2% | | 次级类贷款 | 25% | | 可疑类贷款 | 50% | | 损失类贷款 | 100% | 涉农贷款及 中小企业贷款 损失准备金税前扣除政策 ，是国家为减轻金融企业负担、助力涉农及中小企业发展、支持实体经济增长 推出的重要举措。在充分享受政策红利的同时，金融企业必须高度重视合规操作，防范潜在的税务风险。本文系统梳理相关政策要点， 帮助企业准确理解、规范执行。 贷款损失准备金怎么扣？分情况！ 针对一般贷款 金融企业准予按照全部贷款余额的 1% 计提，计算公式为： 金融企业准予当年税前扣除的贷款损失准备金=本年末准予提取贷款损失准备金的贷款资产余额×1%-截至上年末已在税前扣除的 贷款损失准备金余额 针对涉农贷款和中小企业贷款 金融企业根据《 贷款风险分类指引 》（银监发〔2007〕54号），对其涉农贷款和中小企业贷款进行风险分类后，按照以下比例 计提的贷款损失准备金，准予在计算应纳税所得额时扣除。 温馨提醒： 金融企业填报涉农和中小企业贷款损失准备金税前扣除有关政策的，在计算应纳税所得额 ...

（来源：湖州日报） 回望2025年，全市税务系统勇立潮头，争当实干争先的"奔跑者"，聚焦纳税人缴费人所需所求，从细微 处推进改革创新，用心用情办实事、解难题、促发展，全力构建税费服务新生态，不断提升纳税人缴费 人的满意度和获得感。 过去一年，全市税务系统交出亮眼答卷：全年荣获县处级以上荣誉70项，其中"湖州税务24小时工会驿 站"获评全国"最美驿站"；"打造大企业'税务合规链'特色服务体系"入选浙江省支持企业减负增效典型案 转自：湖州日报 ■ 以改革创新汇聚"进"的动能 岁序更替，华章日新。 抓创新就是抓发展，谋创新就是谋未来。 2025年，全市税务系统以数字化转型背景下税费征管"强基工程"为抓手，将改革作为破解难题、推动发 展的关键之钥，持续深化税收征管改革，为湖州经济社会高质量发展注入强劲"税动力"。 例；"全域推进'家门口办'承诺践诺评诺机制"成为全市机关效能建设的样板……一系列成果，折射出税 务部门服务大局、赋能发展的坚实足迹。 服务的温度，在于感知并回应每一个细微需求。从打造全国"最美"的24小时工会驿站，到全域推进"家 门口办"机制，再到为跨境经营企业完善"涉外服务一线通"平台，我市税务系统正不断 ...

Group 1 - The article provides a summary of frequently asked questions related to the electronic tax bureau, covering query operations, system anomalies, and declaration processes [1][2][4]. - It outlines the steps for querying corporate credit ratings through the electronic tax bureau, including both quick and detailed methods [1][2]. - The article details the approval process for various tax refunds, including stamp duty and social security refunds, and provides specific navigation paths within the electronic tax bureau [2][3]. Group 2 - Instructions are given for resolving system anomalies, particularly when tax officers encounter operational issues due to insufficient permissions, with a step-by-step guide for authorization [5]. - The article explains how tax professionals can collect and submit information, including the necessary steps for adding personnel to the tax service personnel directory [7]. - It describes the process for querying, printing, or exporting detailed reports for various tax types, including value-added tax and corporate income tax, along with steps for correcting previously submitted reports [9][10]. Group 3 - The article provides guidance on how to delete or modify vehicle information for vehicle and vessel tax, detailing the necessary steps within the tax declaration system [11]. - It explains the procedure for applying for tax refunds due to overpayment or duplicate declarations, emphasizing the use of the "one-stop tax refund" module [12].

Group 1 - The article provides a detailed guide on how to issue invoices for transportation services through the electronic tax bureau, outlining two methods: specific business method and general method [2][3][13]. - For the specific business method, users must log in, select the type of invoice, and fill in specific transportation details such as vehicle type and route [6][9][11]. - The general method allows users to issue invoices without selecting a specific business, but still requires similar details to be filled in for transportation services [13][17][18]. Group 2 - The article mentions that taxpayers who have not incurred stamp duty obligations can use the electronic tax bureau's "one-click zero declaration" feature to complete their tax declaration [25][28]. - It emphasizes the importance of confirming that no stamp duty obligations have occurred before submitting the declaration [29].

Group 1 - The announcement is regarding the list of tax-related professional service institutions under supervision in Tongchuan City, valid until December 31, 2025 [1][2] - The publication is in accordance with the State Administration of Taxation's announcement on the implementation of the "Announcement and Push Method for Tax-Related Professional Service Information (Trial)" [1][2] - The announcement also follows the notice from the Shaanxi Provincial Taxation Bureau regarding the management of tax-related professional service institutions [1][2]

Group 1 - The article discusses the process of issuing red invoices for returned goods, confirming that it is permissible to issue red invoices for returned goods [1][3] - If the recipient has not confirmed the purpose or recorded the invoice, the issuer can directly proceed with the red invoice; otherwise, confirmation from the recipient is required [2] - Multiple red invoices can be issued for returned goods, but the total amounts and quantities must not exceed those on the original invoice [3] Group 2 - The impact on available invoice quota depends on the timing of the red invoice issuance; if done within the same month, the quota increases, but it does not increase if done in a subsequent month [4] - The steps for issuing a red invoice include logging into the electronic tax bureau, entering invoice details, selecting the reason for red invoice issuance, and submitting the request [5][7][9] - If the invoice has already been confirmed for use or recorded, both parties must complete the red invoice confirmation process within 72 hours, or a new application must be initiated [10]

Core Viewpoint - The article discusses the regulations and implications surrounding the issuance and acceptance of VAT invoices, emphasizing compliance with legal standards to avoid penalties and ensure tax deductions are valid [10][12][19]. Group 1: VAT Invoice Regulations - Companies can refuse to accept VAT invoices if they do not meet the requirements of being complete and accurate according to the regulations [10][12]. - Invoices must be issued in accordance with the specified time, order, and format, and must be stamped with the official invoice seal [12][15]. - Any behavior that involves issuing invoices that do not match actual business operations is considered fraudulent and is prohibited [15][22]. Group 2: Tax Deductions and Compliance - Receiving non-compliant invoices can affect a company's ability to make tax deductions, as only valid invoices are accepted as tax deduction documents [19]. - Companies are prohibited from lending or transferring invoices to others, as this is against the invoice management regulations [22][23]. - Merchants are required to issue invoices regardless of the transaction amount, and refusal to do so based on insufficient amounts is not compliant with regulations [23].

《财政部 税务总局关于继续实施物流企业 大宗商品仓储设施用地城镇土地使用税优惠政策 的公告》(财政部 税务总局公告2023年第5号) 规 定: 一、自2023年1月1日起至2027年12月31日止。 对物流企业自有 (包括自用和出租) 或承租的大宗 商品仓储设施用地,减按所属土地等级适用税额 标准的50%计征城镇土地使用税。 欢迎扫描下方二维码关注： 二、本公告所称物流企业,是指至少从事仓储 或运输一种经营业务,为工农业生产、流通、进出 口和居民生活提供仓储、配送等第三方物流服务, 实行独立核算、独立承担民事责任,并在工商部门 注册登记为物流、仓储或运输的专业物流企业。 本公告所称大宗商品仓储设施,是指同一仓 储设施占地面积在6000平方米及以上,目主要储 存粮食、棉花、油料、糖料、蔬菜、水果、肉类、水产 品、化肥、农药、种子、饲料等农产品和农业生产资 料,煤炭、焦炭、矿砂、非金属矿产品、原油、成品 油、化工原料、木材、橡胶、纸浆及纸制品、钢材、 来源山西税务税宣速递 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 ...

Group 1 - The article discusses the functionality of the "Tax Progress and Result Information Inquiry" module within the electronic tax bureau, allowing users to check their tax processing status [2][3]. - Users can log into the electronic tax bureau and navigate to the inquiry section to view recent business transactions processed through the system [3][5]. - Detailed progress of specific tax matters can be accessed by clicking on "Progress Details" after selecting the relevant inquiry options [5][6]. Group 2 - The article provides a step-by-step guide for users to query their tax processing status, including filtering options by "Processing Date," "Matter Type," "Matter Name," and "Matter Progress" [3][6]. - It emphasizes the importance of using the electronic tax bureau for efficient tax management and encourages users to utilize the online services available [24][26]. - The article mentions the availability of remote assistance through the "Yueyue" service for users who encounter difficulties while processing their taxes online [24][25].

Core Viewpoint - The Hong Kong Inland Revenue Department has released updated guidelines regarding the arrangement for avoiding double taxation on income between Mainland China and Hong Kong, providing clearer answers for cross-border employment income tax treatment. Group 1: Tax Exemption Conditions for Hong Kong Residents in Mainland China - To enjoy tax exemption on employment income in Mainland China, Hong Kong residents must meet three core conditions: 1. Time Limit: Stay in Mainland China for no more than 183 days within any 12-month period [3] 2. Employer Identity: The remuneration must be paid by a non-Mainland resident employer [4] 3. Expense Burden: The remuneration should not be borne by a permanent establishment of the employer in Mainland China [4] Group 2: Distinction Between "Stay" and "Residence" Days - The definitions of "stay" days and "residence" days differ in cross-border tax calculations, and taxpayers have the right to choose the more favorable calculation method, providing valuable flexibility for tax planning [4] - "Stay" days are calculated based on the "days present in the location" method, counting each day of entry, exit, and stay as one day [5] - "Residence" days, used for Mainland personal income tax calculations, count only full 24-hour stays since 2019 [6] Group 3: Definition of Hong Kong Tax Residents - Individuals can be recognized as Hong Kong tax residents if they meet any of the following criteria: 1. "Ordinarily reside in Hong Kong" [7] 2. Stay in Hong Kong for more than 180 days in the relevant tax year, or accumulate over 300 days in two consecutive tax years [7] - Holding a Hong Kong permanent resident ID does not automatically confer tax resident status, as the tax authority considers multiple factors [7] Group 4: Resolving Dual Residency with "Tie-Breaker Rules" - For individuals who are tax residents in both regions, the "tie-breaker rules" provide a structured resolution path, considering: 1. The location of the permanent home [8] 2. The center of personal and economic relations [8] 3. Habitual residence [8] Group 5: Advantages of Hong Kong's Tax System - The recent clarification of cross-border tax rules highlights the significant advantages of Hong Kong's tax system, which is characterized by low rates, few types of taxes, and clear, transparent rules [9] - An effective Hong Kong tax resident status is crucial for optimizing cross-border financial structures and achieving stable asset growth [9] - Comprehensive tax planning for individuals and business owners operating across both regions is a wise arrangement for wealth management and future planning [9]