本期首先为大家介绍的是 —— 水土保持补偿费 一 什么是水土保持补偿费？ 欢迎扫描下方二维码关注： 非税收入是指除税收收入以外， 由各级国家机关、事业单位、代行政府职能的社会团体及其他组织依法利用国家权力、政 府信誉、国有资源（资产）所有者权益等取得的各项收入。 税务部门征收非税收入起步于1986年教育费附加的开征。为了让您 更清晰地了解非税收入相关政策、掌握申报流程，我们特推出"非税"合集，为大家介绍常见非税收入的相关知识。 水土保持补偿费是 对损坏水土保持设施和地貌植被、不能恢复原有水土保持功能的生产建设单位和个人 征收并专项用于水 土流失预防治理的资金。 自2021年1月1日起，水土保持补偿费由税务部门负责征收。 二 缴费主体 在山区、丘陵区、风沙区以及水土保持规划确定的 容易发生水土流失的其他区域开办生产建设项目或者从事其他生产建设活 动 ，损坏水土保持设施、地貌植被，不能恢复原有水土保持功能的 单位和个人，应当缴纳水土保持补偿费。 其中从事其他生产建设活动包括 取土、挖砂、采石（不含河道采砂）；烧制砖、瓦、瓷、石灰；排放废弃土、石、渣。 三 征收标准 一般性生产建设项目 按照征占用土地面积 一次性计 ...

Core Viewpoint - The article discusses the industries that are not eligible for the R&D expense super deduction policy, highlighting that certain sectors, including the catering industry, are excluded from benefiting from this tax incentive [1][2]. Group 1: Ineligible Industries - The catering industry is listed as one of the sectors that cannot enjoy the R&D expense super deduction due to its classification in the negative list [2]. - Other industries that are also excluded include tobacco manufacturing, wholesale and retail, leasing and business services, accommodation and catering, real estate, and entertainment [2]. Group 2: Policy Implications - Even if a company in the excluded industries conducts R&D activities, it cannot benefit from the super deduction because of its industry classification [2].

Core Viewpoint - The article discusses the tax deduction policy for research and development (R&D) expenses, highlighting the eligibility criteria, benefits, and specific conditions for various industries and activities [2][5][20]. Group 1: Eligible Entities - Resident enterprises with sound accounting practices that can accurately collect R&D expenses are eligible for the tax deduction, excluding industries such as tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, and entertainment [4][9]. Group 2: Benefits of the Policy - R&D expenses that do not form intangible assets can be deducted at 100% of the actual amount incurred starting from January 1, 2023. For expenses that form intangible assets, they can be amortized at 200% of the cost [6][7]. - For integrated circuit and industrial mother machine enterprises, R&D expenses that do not form intangible assets can be deducted at 120% of the actual amount incurred from January 1, 2023, to December 31, 2027. For expenses that form intangible assets, they can be amortized at 220% of the cost during the same period [7]. Group 3: Conditions for Enjoying Benefits - R&D activities must be systematic and aimed at acquiring new scientific and technological knowledge or significantly improving technology, products, or processes. Certain activities, such as routine upgrades or direct applications of existing research, do not qualify for the tax deduction [9][10]. - Enterprises must maintain accurate accounting records for R&D expenses and set up auxiliary accounts for each R&D project to track deductible expenses [9]. Group 4: Special Cases - For commissioned R&D activities, expenses incurred by domestic external institutions can be included at 80% of the actual amount for tax deduction purposes. For commissioned overseas R&D, the same percentage applies, but the total cannot exceed two-thirds of the eligible domestic R&D expenses [11][12]. - In collaborative R&D projects, each party can determine the allocation of R&D expenses based on their actual contributions [13][16]. Group 5: Reporting and Compliance - Taxpayers can choose to enjoy the tax deduction for R&D expenses incurred in the first half of the year or the first three quarters during the prepayment declaration periods in July and October. If not chosen, they can still opt for the deduction during the annual tax settlement [19]. Group 6: Policy References - The article references several official documents that outline the tax deduction policy for R&D expenses, including notifications and announcements from the Ministry of Finance and the State Taxation Administration [21][22].

Core Viewpoint - The article discusses the criteria and guidelines for companies to apply for the R&D expense super deduction policy, emphasizing the importance of correctly identifying eligible R&D activities and expenses. Group 1: R&D Activities Not Eligible for Super Deduction - Activities that do not qualify for the tax deduction include regular upgrades of products or services [7] - Direct application of existing research results, such as using publicly available new processes or materials [7] - Technical support provided to customers after commercialization [8] - Simple or repetitive changes to existing products, services, or processes [9] - Market research, efficiency studies, or management research [10] - Routine quality control, testing, analysis, or maintenance activities [11] - Research in social sciences, arts, or humanities [12] - Therefore, market research activities are not eligible for the super deduction [13] Group 2: Industry Scope for R&D Expense Deduction - Industries not eligible for the super deduction include: - Tobacco manufacturing - Accommodation and catering - Wholesale and retail - Real estate - Leasing and business services - Entertainment - Other industries as specified by the Ministry of Finance and the State Administration of Taxation [16] Group 3: R&D Expense Classification - Companies must clearly differentiate between R&D expenses and operational expenses [18] - R&D expenses must be accurately recorded and categorized by project to qualify for the super deduction [18] - Companies under a simplified tax assessment cannot enjoy the super deduction policy [19] Group 4: Specific R&D Expense Categories - Eligible R&D expenses include: - Personnel costs for R&D staff, including salaries and social insurance [22] - Direct input costs, depreciation, and amortization of intangible assets [25] - Costs related to new product design, new process development, clinical trials for new drugs, and field tests for exploration and development [25] - Depreciation for instruments and equipment used in R&D is eligible, but depreciation for buildings is not [27] Group 5: Concurrent Tax Benefits - Companies meeting the criteria for the R&D expense super deduction can also enjoy other tax benefits as stipulated by the corporate income tax law [28] Group 6: Policy References - The article cites several policy documents that provide the legal framework for the R&D expense super deduction [29][30]

Group 1 - The core viewpoint of the articles highlights Hunan Tobacco Industrial Co., Ltd. Changsha Cigarette Factory's proactive approach in exploring new paths for intelligent manufacturing amidst the digital transformation wave in the manufacturing industry [1] Group 2 - The factory organized a labor competition to stimulate innovation, featuring three tracks: visualization, low-code, and innovative technology, with participation from 18 departments and the collection of 50 intelligent manufacturing projects [2] - The competition showcased employee innovation and development capabilities, with 15 outstanding projects selected for final evaluation, contributing significantly to the factory's digital transformation [2] Group 3 - A specialized training camp focused on "data governance" was held, with 15 key employees participating in a 7-day program to enhance their professional skills in data management and application [4] - The training outcomes were positively evaluated, and there is a consensus on continuing such training to strengthen talent development in intelligent manufacturing [4] Group 4 - Monthly meetings were held to discuss the progress of intelligent manufacturing initiatives, emphasizing the need for unified thinking, responsibility, and resource coordination among departments [5] - The meetings aimed to enhance internal collaboration and support the company's digital transformation through effective management platform applications [5] Group 5 - The Changsha Cigarette Factory's efforts in intelligent manufacturing reflect its commitment to innovation and excellence, with plans to deepen data governance and accelerate the application of intelligent scenarios in the future [6] - The factory aims to continuously optimize talent cultivation mechanisms and strengthen technological innovation capabilities to enhance its intelligent manufacturing level and core competitiveness [6]

Group 1: Tobacco Control and Legislation - The WHO emphasizes the importance of comprehensive smoke-free legislation to reduce smoking rates and related socio-economic harms, advocating for 100% smoke-free environments in indoor public spaces [3][8][10] - As of now, 24 cities in China have implemented comprehensive smoke-free policies, covering approximately 16% of the population, but the target of 20% coverage by 2022 has not been met [2][8][9] - Public support for smoke-free legislation is high, with support rates reaching 96% in Beijing and around 90% in other cities, indicating a societal shift towards anti-smoking norms [9][12] Group 2: Economic Impact of Tobacco Consumption - The tobacco industry in China reported a total tax and profit of 16,008 billion yuan in 2024, a 5.0% increase year-on-year, while other sectors, such as dining, have seen growth following smoke-free legislation [12][14] - Reducing tobacco consumption can lead to increased spending in other sectors, such as education and dining, which can stimulate economic growth [12][13] - The economic burden of tobacco-related diseases in China was estimated at 15,214 billion yuan in 2018, equivalent to 1.7% of GDP, highlighting the financial impact of smoking on healthcare costs [6][12] Group 3: Challenges and Future Directions - Despite progress, achieving 100% smoke-free environments remains challenging due to resistance from the tobacco industry and the need for consistent national legislation [10][11] - The last increase in tobacco tax occurred in 2015, and there is potential for further tax increases to align with WHO recommendations, as current tax levels are below optimal [14][15] - The rise of e-cigarettes poses additional challenges, as they may increase the likelihood of tobacco use among youth, necessitating targeted public health campaigns [16]

Core Viewpoint - The article provides guidance on common tax-related questions for businesses, particularly focusing on corporate income tax filing and deductions for research and development expenses. Group 1: Corporate Income Tax Filing - Taxpayers must complete the corporate income tax reconciliation for the year 2024 between January 1 and May 31, 2025 [1] - The State Administration of Taxation has revised the corporate income tax annual declaration form, indicating that losses should be filled in with a "−" sign [7] Group 2: Research and Development Expenses - Electronic cigarette manufacturing companies are classified under the tobacco manufacturing industry and are not eligible for the R&D expense deduction policy [2][3] - Expenses incurred from creative design activities aimed at innovative products can be deducted as R&D expenses, provided they meet specific criteria [4] - Companies must differentiate between R&D activities and creative design activities to avoid double benefits from the R&D expense deduction [5] Group 3: Asset Impairment Losses - The amounts reported for "asset impairment losses" in the main declaration form and the tax adjustment project table must match, except for financial enterprises [6] Group 4: Tax Exemptions for Agriculture - Income from agricultural, forestry, animal husbandry, and fishery projects can be exempted or reduced from corporate income tax, and specific reporting requirements must be followed [8] Group 5: Tax Treatment of Financial Funds - Fiscal funds that qualify as non-taxable income must be included in taxable income after five years if not spent or returned [17] Group 6: Equipment Deduction Policy - New equipment and tools purchased by companies can be fully deducted in the current period if their unit value does not exceed 5 million yuan, without considering the estimated net residual value [18] Group 7: Dividend Income from Partnerships - Dividend income from partnerships and foreign enterprises does not qualify for tax exemption under the corporate income tax law [19][26]

Core Viewpoint - The article discusses the applicability of the R&D expense super deduction policy, outlining which activities and industries are eligible or ineligible for this policy [5][10]. Group 1: Applicable R&D Activities - R&D activities eligible for the super deduction policy are defined as systematic activities aimed at acquiring new scientific and technological knowledge, creatively applying this knowledge, or significantly improving technology, products (services), or processes [5]. Group 2: Ineligible Activities - The following activities are not eligible for the super deduction policy: - Routine upgrades of products (services) [8] - Direct application of existing research results, such as using publicly available new processes, materials, or products [8] - Technical support activities provided to customers after commercialization [8] - Repetitive or simple changes to existing products, services, technologies, materials, or processes [8] - Market research, efficiency studies, or management research [8] - Routine quality control, testing, analysis, or maintenance as part of industrial (service) processes [8] - Research in social sciences, arts, or humanities [8] Group 3: Ineligible Industries - Industries that do not qualify for the R&D expense super deduction policy include: - Tobacco manufacturing - Accommodation and catering - Wholesale and retail - Real estate - Leasing and business services - Entertainment - Other industries as specified by the Ministry of Finance and the State Administration of Taxation [10]