Core Viewpoint - The article provides a compilation of frequently asked questions regarding cross-border payment issues and responses from the Ningbo Taxation Bureau, aimed at helping taxpayers understand the requirements for foreign payments. Group 1: Cross-Border Payment Regulations - Domestic institutions hiring foreign lawyers for legal consulting services must register for foreign payment if paying fees to overseas bank accounts [1] - Payments under $50,000 do not require declaration or taxation for domestic institutions and individuals [4] - Tax withholding rates for royalty payments to foreign entities by domestic institutions are specified [4] - Individuals paying tuition fees for children studying abroad up to $80,000 need to register for foreign payment [4] - Domestic institutions sending employees abroad for exhibitions must register for foreign payments if expenses exceed $50,000 [4] Group 2: Tax Loss Carryforward Policies - High-tech enterprises and small and medium-sized technology enterprises can carry forward losses for up to 10 years, extended from 5 years, for losses incurred in the previous 5 years [9] - Industries significantly affected by the pandemic can carry forward losses for up to 8 years, with specific criteria for classification [9] - Integrated circuit production enterprises with a line width of less than 130 nanometers can also carry forward losses for up to 10 years [10]

Core Viewpoint - The article discusses the tax benefits for businesses purchasing agricultural products directly from producers, highlighting the ability to deduct input VAT based on specific rates, which can significantly reduce costs for companies involved in food production [5][6]. Group 1: Tax Deduction Policy - Since April 1, 2019, taxpayers purchasing agricultural products can deduct input VAT at a rate of 9% based on the purchase price indicated on the sales invoice [5]. - For agricultural products used in the production of goods subject to a 13% tax rate, the deduction rate increases to 10% [5]. - Taxpayers who have already implemented a fixed deduction for input VAT on agricultural products must follow the relevant regulations for that fixed deduction [5]. Group 2: Eligibility Criteria - The policy applies only to agricultural products sold directly by agricultural producers; purchases from wholesalers do not qualify for this tax deduction [4][6].

简称"广外"）签 署《共建高水平 涉外法治人才基 地协议书》（以 下简称"《协 议》"），共同 为广东外语外贸 大学涉外法律服 务中心（喀什） 揭牌。 聚焦法治援疆， 粤喀共建涉外法 治人才基地_南 方+_南方plus 近日，在广东省 对口支援新疆工 作前方指挥部支 持和大力推动 下，喀什地委政 法委与广东外语 外贸大学（以下 根据《协议》， 双方将充分发挥 喀什地区向西开 放的政策资源优 势，以及广外在 涉外法治教育方 面的专业优势， 共同开发涉外法 治特色课程、打 造实践教学基 地、建设师资队 伍、推动国际交 流与合作，培养 具有国际视野、 专业素养高、实 践能力强的涉外 法治人才。 随着新疆自贸试 验区喀什片区政 策红利的持续释 放，喀什面向中 亚乃至欧洲的开 放枢纽功能日益 增强。为应对不 断增长的涉外法 治需求，双方将 依托共建的涉外 法律服务中心 （喀什），以涉 外法治理论与实 践问题研究为基 础，面向中央和 地方立法、行 政、司法部门以 及企事业单位提 供涉外法律咨询 服务，并为涉外 法治人才培养提 供资源依托。 广外有关负责人 表示，将加大涉 外骨干律师培 养，聚焦自贸试 验区法治建设这 一重 ...