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].

Core Viewpoint - The signing of the agreement between Kashgar's political and legal committee and Guangdong University of Foreign Studies marks a significant step in establishing a high-level foreign-related legal talent base in Xinjiang, focusing on enhancing legal services and education in the region [3][16]. Group 1: Agreement and Collaboration - The agreement aims to leverage Kashgar's policy resources and Guangdong University's expertise in foreign-related legal education to develop specialized courses and practical training bases [6][7]. - The collaboration will also focus on building a faculty team and promoting international exchanges and cooperation to cultivate legal talents with international perspectives and strong practical abilities [8][12]. Group 2: Regional Development and Legal Demand - With the continuous release of policy dividends from the Xinjiang Free Trade Zone in Kashgar, the region's role as an open hub towards Central Asia and Europe is increasingly prominent [9][10]. - The agreement will support the establishment of a foreign-related legal service center in Kashgar, providing legal consulting services to central and local legislative, administrative, and judicial departments, as well as enterprises [11][12]. Group 3: Focus on Legal Education and Services - Guangdong University of Foreign Studies plans to enhance the training of key foreign-related lawyers, focusing on the legal construction of the Free Trade Zone to promote high-quality economic and social development in Kashgar [15]. - The agreement signifies new progress in Guangdong's legal aid to Xinjiang, including hosting forums and signing strategic cooperation agreements with other law schools to strengthen legal support in the region [16][18].