Core Viewpoint - The article discusses the eligibility of ride-hailing invoices for input tax deduction under the current VAT regulations in China, emphasizing that ride-hailing services qualify as domestic passenger transport services, allowing for input tax deductions based on the tax amount indicated on the invoices [1][4]. Summary by Sections 1. Input Tax Deduction for Domestic Passenger Transport Services - From April 1, 2019, general VAT taxpayers can deduct input tax from output tax when purchasing domestic passenger transport services [1][4]. 2. Input Tax Calculation Without Special Invoices - If a taxpayer does not obtain a special VAT invoice, the input tax can be determined as follows: - For electronic ordinary invoices, the input tax is the tax amount stated on the invoice. - For airline tickets, the input tax is calculated using the formula: - Input Tax = (Ticket Price + Fuel Surcharge) ÷ (1 + 9%) × 9% - For railway tickets, the input tax is calculated as: - Input Tax = Ticket Amount ÷ (1 + 9%) × 9% - For other passenger transport tickets (road, water), the input tax is: - Input Tax = Ticket Amount ÷ (1 + 3%) × 3% [3]. 3. Input Tax Deduction for International Passenger Transport Services - General VAT taxpayers cannot deduct input tax for international passenger transport services, as these services are subject to zero tax rate or exemption policies [4]. 4. Input Tax Deduction for Cancellation Fees - Companies can deduct input tax for cancellation fees paid to airline agents, as these fees fall under the modern service industry and are subject to a 6% VAT rate [5]. 5. Input Tax Deduction for Employee Reward Tickets - The input tax for tickets purchased as rewards for employees cannot be deducted, as these expenses are classified as collective welfare projects [7]. 6. General Principles for Input Tax Deduction - The article outlines that input tax deductions must comply with the basic regulations of the VAT system, which state that certain purchases, such as those for collective welfare or personal consumption, cannot be deducted [8].

第三步 、录入"税务涉税事项、涉税起止时间"，点击【查询】-【下载】。 欢迎扫描下方二维码关注： 纳税人如需打印一般纳税人资格证明，可以通过电子税务局-【地方特色】 模块办理。一起来看如何操作吧！ 操作步骤 第一步 、登录电子税务局，点击首页-【地方特色】。 第二步 、点击【特色办税】-【其他查询】-【其他涉税事项历史查询】。 | 2 国家税务总局山西省电子税务局 ← 張如 【圖页 > 地方特色 > | | | | | | | | --- | --- | --- | --- | --- | --- | --- | | 我保沙秋事项: | | [#81;0;child] | | | | | | 《地角等和通知书》(第四章知) | > | | 前 | 前 | 家家 ** | | | 库切 吸子表证单书种类名称 | | | | | 逐步日期 | 1997 | | 5 (NAFFICARIA) (MCARI) | | | | | 2021-01-16 | Fel | 第四步 、打印税务事项通知书即可。 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 ...

Core Viewpoint - The article provides a detailed guide on how to declare and pay consumption tax and additional taxes through the electronic tax bureau in China, emphasizing the steps involved in the process [1][2][3]. Group 1: Declaration Process - Step 1: Taxpayers must log into the electronic tax bureau and navigate to the consumption tax declaration section [1]. - Step 2: Depending on the taxpayer's classification, they will either confirm pre-filled data or enter data manually in the declaration form [2]. - Step 3: After completing the form and ensuring accuracy, taxpayers submit their declaration, which prompts a confirmation dialog [2]. - Step 4: Upon successful submission, if there are any tax payments due, taxpayers can proceed to make the payment immediately [3]. Group 2: Taxpayer Information - Taxpayers classified as "wholesale and retail gold and silver jewelry consumption tax enterprises" will have a different declaration interface compared to other taxpayers [1]. - The article includes an example of a successful declaration, showing a total tax amount of 67,656.53 yuan, broken down into various components such as consumption tax and additional taxes [4].

3 录入"委托人统一社会信用代码" "委托人名称" "服务时间"信息。 点击【新增】，根据实际情况选择 "服务大类"、"服务中类"、"服务 人员"，确认信息无误后，点击【确 定】。 4 勾 勾 选 添 加 的 企 业 信 息 ， 点 击 【 提 交】。若代理企业选择的服务项目中包 含"纳税人申报代理（办）"或"其他 税务事项代理（办）"类目，系统会自 动向委托企业推送确认任务。 (四) 委托企业确认代理协议 1 委托企业登录全国统一规范电子税 务局，点击【首页】-【我的待办】-【其 它】，点击"代理办税申请"后的【办 理】。 2002 01 201 2012 000 12 201 确认信息无误后，点击【同意】, 代理协议即可生效。 欢迎扫描下方二维码关注： 4 首次进行涉税专业服务机构信息采 集，完成"基本信息"采集提交后，点 击【编辑】，录入相关信息。如从业人 员取得职业资格证书，需根据录入的资 格证书，上传对应的证书资料，点击 【确定】-【提交】，即完成涉税专业服 务机构首次采集登记。 涉税专业服务机构非信次 ● 进行信息采集 1 登录全国统一规范电子税务局，在 首页点击【我要办税】-【涉税专业服 务】- ...

Core Viewpoint - Recent tax audits targeting taxpayers' overseas income have been initiated across various regions in China, with tax authorities implementing systematic checks and reminders to ensure compliance with personal income tax obligations [2][8]. Group 1: Tax Compliance Measures - Tax authorities in regions such as Shanghai, Zhejiang, Shandong, and Hubei have issued warnings and notifications regarding the collection of personal income tax on overseas income, with amounts owed ranging from hundreds of thousands to millions [2]. - A five-step approach has been established for tax audits, which includes risk reminders, corrective actions, interviews, formal investigations, and public exposure [2][8]. - As the deadline for annual personal income tax declarations approaches (June 30), many taxpayers have received notifications to review their income and tax declarations, emphasizing the need for compliance [2][8]. Group 2: Misunderstandings of Tax Residency - Many taxpayers incorrectly equate overseas residency status (such as permanent residency cards) with changes in their tax residency status in China, leading to potential tax compliance risks [3][6]. - According to Chinese tax law, individuals habitually residing in China may still be considered tax residents regardless of their overseas status, thus retaining their obligation to pay taxes on global income [3][6]. Group 3: Misjudgment of Income Tax Treatment - Some individuals mistakenly believe that capital gains from overseas stock trading are exempt from Chinese personal income tax, which is not universally applicable and depends on specific conditions [4]. - The tax obligation for income is determined by the source of income and the individual's tax residency status, meaning that overseas income may still be subject to Chinese tax if the individual is a tax resident [4]. Group 4: Risks of Tax Avoidance Arrangements - Taxpayers may face risks if their arrangements to defer or minimize tax payments lack commercial rationale, potentially triggering tax adjustments by authorities [5]. - The current tax law allows tax authorities to adjust tax liabilities based on the nature of income and the residency status of individuals, which could lead to additional tax liabilities if deemed non-compliant [5]. Group 5: Recommendations for Tax Compliance - Individuals are advised to assess their tax residency status based on their living arrangements and family circumstances, as these factors can influence their tax obligations [10]. - A comprehensive review of all income types, amounts, and tax payments is recommended to ensure compliance with both local and international tax regulations [10]. - Tax residents in China with overseas income must file their annual tax returns by June 30, including any overseas income declarations [10].

欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 1.现行小型微利企业的企业所得税 优惠内容是什么? 答:一、根据《财政部 税务总局关于进 一步实施小微企业所得税优惠政策的公告》 (财政部 税务总局公告2022年第13号)和《财 政部 税务总局关于进一步支持小微企业和个 体工商户发展有关税费政策的公告》（财政 部 税务总局公告2023年第12号）文件有关 规定,自2022年1月1日至2027年12月31 日,对小型微利企业年应纳税所得额超过 100万元但不超过300万元的部分,减按 25%计入应纳税所得额,按20%的税率缴纳 企业所得税。 二、根据《关于小微企业和个体工商户 所得税优惠政策的公告》(财政部 税务总局 公告2023年第6号)和《财政部 税务总局关 于进一步支持小微企业和个体工商户发展有 关税费政策的公告》（财政部 税务总局公告 2023年第12号）文件有关规定，自2023年1 月1日至2027年12月31日,对小型微利企业 年应纳税所得额不超过100万元的部分,减 按25%计入应纳税所得额,按20%的税率缴 纳企业所得税。 2.企业研究开发活动中发生的哪些研 发费用允许加计扣除? ...

欢迎扫描下方二维码关注： 来源： 北京税务 单位给员工购买的集体人身意外险能否在企 业所得税税前扣除? 《实施条例》第三十六条的规定: "除企业依照国家有关规定为特殊工种职工 支付的人身安全保险费和国务院财政、税务主 管部门规定可以扣除的其他商业保险费外，企 业为投资者或者职工支付的商业保险费，不得扣 除。" 按照《国家税务总局关于企业所得税有关问 题的公告》（国家税务总局公告2016年第80号） 第一条的规定: "企业职工因公出差乘坐交通工具发生的人 身意外保险费支出，准予企业在计算应纳税所得 额时扣除。" 非公有制企业发生的党组织工作经费是否可 以在企业所得税税前扣除? 根据《中共中央组织部 财政部 国家税务总局 关于非公有制企业党组织工作经费问题的通知》 (组通字〔2014〕42号） 规定： "二、根据《中华人民共和国公司法》'公 司应当为党组织的活动提供必要条件'规定和文 件'建立并落实税前列支制度'等要求，非公有 制企业党组织工作经费纳入企业管理费列支，不 超过职工年度工资薪金总额1%的 部分，可以据实在企业所得税前 扣除。" 本文政策依据： 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 ...

欢迎扫描下方二维码关注： | 全国统一规范电子税务局 ( 山西 | | 首页 我要办税 | 我要查询 公众服务 地方特色 | | | --- | --- | --- | --- | --- | | | 我要查询 | 混入共就河 | (a) | 最近便用: 风险感点清明 | | | 税务文书电子送达重词 | | | | | | 光值自查询 | 纳税值用状态信息查询 | | | | | | 法税增业服务机构(人员) 值用值账量的 | | | | | 委托代征协议直询 | | | | | | 一度式首与 | 母母都有意味出来 | | | | | | 力税法度及结果值量查询 | 历史力税操作查询 | | | 新疆工程度高速度、建设 59.877 | | 税收政策需入查询 | | | | ca TIE | | 税收政策通从民险提示扫腾站属重调 | | | 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 ...

欢迎扫描下方二维码关注： 在中华人民共和国境内提供广告服务的广告媒介单位和户外广告经营单位，以及提供娱乐服务的单位和个人，按照提供广告服务或娱乐服务 取得的计费销售额缴纳文化事业建设费。纳税人可以通过电子税务局进行文化事业建设费申报，一起来看操作步骤吧！ 操作步骤 第一步 、登录电子税务局，点击【我要办税】 -【税费申报及缴纳】- 【非税收入申报】-【文化事业建设费申报】功能菜单。 第二步 、文化事业建设费申报功能分为补录式申报、填表式申报。 补录式申报模式 01 1）进入申报界面是默认为补录式申报。 | ← 设置 ■ 周州 文文庫企建设集印度 | | | | | | | | --- | --- | --- | --- | --- | --- | --- | | 费数所属期 一零富 (2023-01-01 高 2023-03-31) | | | | | | 发展流费 | | 填写信息 | | | | | | | | 广告服务 (费体已经记) | | | | | | | | 应轻农人 | | 角征收入 | | 减税资目不断过中期 | | | | 1,000,000.00 | | 0.00 | | 18,000. ...

欢迎扫描下方二维码关注： 第二步 点击【职工信息参保管理】,点击【更新】-【全 量更新】。 第三步 确认新增人员参保信息无误后, 点击【月度 缴费工资申报】-【添加】-【单个录入】,选择【员 工】,录入【新缴费工资】,核实生效年月,点击 【保存并继续】。 跳转到月度缴费工资申报主界面,点击左 上角【保存】按钮,弹出信息确认页面,依次选 择 "真实责任" 进行信息确认,点击【确定】。 | 4:20 年页 材方性语 月理都最工资中原 10.00 11 NON | 11.20 11 | 相互联网 Det Rate | | | | --- | --- | --- | --- | --- | | | 信息编认 | × | | | | *** *** | | 4 调给次选择"胤"、"实"、"贵"、"任" 行字。 * 声明:此来是根据国家顾牧法律法规及相关规定第三的,本人(单位)确认辑剧内 容 自 以 可曾,完整,并自愿对巅股内容承担法律 责 任 · | > | | | 2 自管理系列及 | | 其 ਸ 资 任 百 国 安 | 最新等工要(发) | 生活与用 | | 5 国际机会注册注册网站合合国人 | 运 | | 110 ...