啊？这笔钱是母公司 统一贷的, 利息支出 不应该母公司扣吗 ? 这是 区 i 66 根据企业所得税相关规定, 母公司把钱借给我们，母公 司要确认利息收入并申报纳 税，我们子公司作为使用方 需要确认利息支出。 99 那我把这笔借款 的利息支出全部 税前扣除! 欢迎扫描下方二维码关注： 学 到 政策依据 《中华人民共和国企业所得税法》 ● 《中华人民共和国企业所得税法实施条例》 ● 《国家税务总局关于企业所得税若干问题的 ● 公告》(国家税务总局公告2011年第34号) 《财政部 国家税务总局关于企业关联方利息 ● 支出税前扣除标准有关税收政策问题的通 幼儿（旧十田（ついの） 1つ１旦） 不是的，非金融企业之 间的借款利息支出，还 要注意超过金融企业同 期同类贷款利率计算数 Yollo 额的部分不能扣除。 哦! 那利息支出 还需要注意啥 ? E e ( 公司股东在规定期限内 出资未到位的利息支出 也不能全额税前扣除。 那日常自查的时 候, 我们要注意 哪些情况呢 ? ００００００００ 主要可以查看贷款合同、与 关联企业之间的资金来往以及利 息支出情况，核实母公司提供给 我们的贷款利息是否按规定税前 扣除。 查看营 ...

Core Viewpoint - The article discusses the implementation of the "Credit Code" for tax-related professional service institutions and personnel, as outlined in the "Management Measures for Tax-related Professional Services (Trial)" issued by the State Taxation Administration, effective from May 1, 2025 [4][8]. Group 1: Policy Overview - The "Credit Code" will be assigned to tax-related professional service institutions and personnel, utilizing information technology for management [4]. - The Credit Code is presented in a QR code format, which displays the holder's basic information and credit status upon scanning [5]. Group 2: Application Process - Tax-related professional service institutions must submit basic information and make a credit commitment to obtain their Credit Code [6]. - Tax service personnel must undergo real-name authentication through electronic tax services to acquire their Credit Code [7]. Group 3: Usage Guidelines - Institutions and personnel are required to actively display their Credit Code when providing services, thereby enhancing transparency and accountability [11]. - The Credit Code can be showcased through various channels, including websites, public accounts, promotional materials, and contracts [11]. Group 4: Eligibility Criteria - To apply for the Credit Code, tax-related professional service institutions must meet specific conditions, such as having a normal tax registration status and not being listed in the dishonesty record [15]. - Tax service personnel must also fulfill certain criteria, including being employed by a compliant institution and having credit points [15].

Group 1 - The article provides a guide for taxpayers on how to query and download electronic tax documents through the electronic tax bureau [2][3] - It outlines the steps for accessing the electronic document delivery confirmation module, including logging in, setting query conditions, and retrieving results [2][3] - The process includes options for downloading or printing the documents in PDF format [3]

Core Viewpoint - The article provides a comprehensive guide on the deductibility of input VAT for employee travel expenses, specifically focusing on transportation costs incurred during business trips. Group 1: Driving - Toll fees from operating toll roads can be used for input VAT deduction if issued by the management with a tax invoice [1] - Toll fees from government-funded roads cannot be used for input VAT deduction if issued as a fiscal electronic ticket [2] - Prepaid toll fees via recharge methods cannot be used for input VAT deduction if issued as a non-tax invoice by ETC service providers [3] Group 2: Bus Travel - General taxpayers can deduct input VAT for domestic passenger transport services if they have a special VAT invoice or an electronic ordinary VAT invoice, or a ticket with passenger identity information [4] - Long-distance bus tickets without passenger identity information cannot be used for input VAT deduction [5] Group 3: Train Travel - High-speed train tickets that include the employee's identity information can be used as proof for input VAT deduction [6] Group 4: Air Travel - Refund fees paid to an airline agent for ticket cancellations can be deducted from input VAT if a special VAT invoice is obtained, as it falls under the modern service industry with a 6% VAT rate [7] - Refund fees from airlines, if documented as "other modern services," can also be used for input VAT deduction [7]

Core Viewpoint - The article provides a step-by-step guide for tax personnel on how to query input tax transfer situations through the electronic tax bureau. Group 1: Steps for Querying Input Tax Transfer - Step 1: Log in to the electronic tax bureau as a business entity, click on the homepage - [Hot Services] - [Invoice Services] [2] - Step 2: In the "Invoice Business Handling" section, click on [Invoice Query Statistics] [3] - Step 3: Enter the "Invoice Query Statistics" interface and click on [Input Tax Transfer Situation Query] [3] - Step 4: Select the tax period and click [Query] to check the input tax transfer situation for the corresponding period. Click on [View Details] in the query results to see detailed information on input tax transfers [3]

Core Viewpoint - The article discusses the tax treatment of change fees associated with electronic tickets for transportation services, clarifying that these fees can be deducted as input tax according to relevant regulations [5]. Group 1: Tax Regulations - Change fees listed on electronic tickets for air travel and railway tickets are considered part of the price and additional fees for the transportation services provided by taxpayers [5]. - According to the announcement by the Ministry of Finance, State Administration of Taxation, and General Administration of Customs regarding the deepening of VAT reform, these fees can be deducted as input tax [5].

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]

第一步 、登录电子税务局，点击【我要办税】-【税费申报及缴纳】-【财产和行为税税源采集及合并申报】。 第二步 、进入页面，点击"房产税"卡片上的【税源采集】按钮。 第三步 、进入"房产税税源采集明细表"页面，点击相应房源的操作栏下的【应税明细】。 第四步 、进入"房屋应税明细"界面，选择"房屋应税信息（从价）"税源信息，点击【变更】。 第五步 、填写"其中：出租房产原值"和"其中：出租房产面积 "，且"其中：出租房产原值"和"其中：出租房产面积 "均需大于0。录入出租面 积、租金收入等信息后，点击【提交】。 第六步 、点击"房屋应税信息（从租）"模块，点击【新增】维护税源信息。 第七步 、如实填写"出租面积、申报租金收入、申报期起止"等信息后，点击【提交】，提交成功后，进入【财产和行为税税源采集及合并 申报】页面，申报房产税即可。 欢迎扫描下方二维码关注： 纳税人若原从价计征的房产出租后，需及时修改房产税的税源采集信息为从租计征，一起来看电子税务局如何操作吧！ 操作步骤 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 ...

Group 1 - The core viewpoint of the article highlights the significant growth of tax-related business entities in Sichuan, with 481,500 new entities established from January to May this year, including 469,300 new small and micro enterprises, which now account for nearly 90% of the total 5.35 million tax-related entities in the province [1][2] - The "Spring Rain Nurturing Seedlings" initiative by the Sichuan tax authorities aims to support the healthy development of small and micro enterprises through cross-department collaboration and targeted guidance, ensuring that tax and fee preferential policies are effectively communicated to new business entities [1] - The initiative focuses on addressing initial challenges faced by new small and micro enterprises, such as lack of awareness of policies, unfamiliarity with processes, and concerns about compliance, ensuring that these businesses are well-informed and capable from the start [1][2] Group 2 - Sichuan tax authorities are expanding their "efficient completion of a task" service scenarios, focusing on cross-departmental matters such as data reporting, migration registration, insurance payment, and the transition from individual to enterprise, thereby continuously optimizing processes and expanding service scope [2] - There is an emphasis on legal guidance and compliance training for small and micro enterprises to maintain a fair legal environment and strengthen the foundation for compliant operations [2]

Core Viewpoint - From May 1, 2025, taxpayers will be able to use fully digital electronic invoice information to handle vehicle and second-hand vehicle registration, streamlining the registration process and promoting automotive consumption and circulation [3]. Group 1: Electronic Invoice Handling - Taxpayers can issue red invoices when there are errors in the blue invoices for vehicle sales or when goods are returned [4][5]. - The process for issuing a red invoice includes logging into the electronic tax bureau, selecting the appropriate options, and entering the red invoice information [6][8]. Group 2: Red Invoice Confirmation Process - After entering the red invoice information, taxpayers must select the corresponding invoice and confirm the details before submitting [7][9]. - Once the buyer confirms the red invoice information, the seller can proceed to issue the red invoice by selecting the confirmed information [11].