欢迎扫描下方二维码关注： 很多企业等到开出了发票才确认 收入，这是不对的，企业所得税 收入确认要看以下的情况。 IIIIII 基本原则 IIIIII 企业应纳税所得额的计算，以权责发生制为 原则,属于当期的收入和费用,不论款项是 否收付，均作为当期的收入和费用；不属于 当期的收入和费用,即使款项已经在当期收 付,均不作为当期的收入和费用。 不同来源的收入 >> 销售货物收入 销售货物同时满足下列条件的,应确认收入 的实现: 1.商品销售合同已经签订，企业已将 商品所有权相关的主要风险和报酬转 移给购货方; 2.企业对已售出的商品既没有保留通 常与所有权相联系的继续管理权，也 没有实施有效控制; 3.收入的金额能够可靠地计量； 4.已发生或将发生的销售方的成本能 够可靠地核算。 符合上款收入确认条件,采取下列商品销售 方式的，应按以下规定确认收入实现: 商品销售方式 收入确认时间 合同约定的收款日期 分期收款方式 发出商品时 预收款方式 办妥托收手续时 托收承付方式 购买方接受商品以及安装和检验 完毕时；如安装程序比较简单, 需要安装和检验 在发出商品时 支付手续费方式委托代销 收到代销清单时 分得产品的日期 ...

欢迎扫描下方二维码关注： 根据《国家税务总局关于发布<纳税缴费信用管理办法>的公告》（国家税务总局公告2025年第12号），《纳税缴费信用管理 办法》自2025年7月1日起施行。大家最关心的就是纳税缴费信用如何修复了，我们一起来学习一下，信用修复相较之前有什么变 化吧！ 变化 1 加大了轻微失信行为修复力度 附件6第1-21项新增了一档信用修复标准，即失信行为发生后3日内纠正的，可按100%修复原扣分分值。同时，适当提高了原有修复 标准的加分比例，由原来的挽回80%、40%、20%的扣分损失调整为挽回80%、60%、40%的扣分损失。 举 例 | | | | | | 修复加分分值 | | | | --- | --- | --- | --- | --- | --- | --- | --- | | 序 | 修复情形 | 指标 | 和分 | 3日内 | 3 日后30日内 | 30 日后 | 90日后 | | 목 | | 代码 | 分值 | | | 90日内 | | | | | | | 與正 | 织正 | | 织正 | | | | | | | | 纠正 | | | 1 | 米按规定期限办理和费用投 | 010101 ...

Core Points - The complete cancellation of paper train tickets in China will take effect on September 30, 2025, transitioning to electronic invoices for reimbursement purposes [1][10] - The implementation of electronic tickets in China's railway system began in 2018, with a significant push towards digitalization and convenience for travelers [2][3] - The electronic ticketing system allows passengers to use their ID cards for boarding without needing to print physical tickets, enhancing the travel experience [2][3] Summary by Sections Electronic Ticket Implementation - The initial trial of electronic ticketing started in June 2011 on the Beijing-Shanghai high-speed railway, with full implementation in 2018 [2] - By November 2024, the railway system will fully adopt electronic tickets, allowing for ticket purchases, refunds, and changes through the 12306 platform [3][4] Electronic Invoices - Electronic invoices will replace paper reimbursement vouchers starting from September 30, 2025, with the ability to issue them through the 12306 app and website [4][5] - The electronic invoice holds the same legal validity as paper invoices and can be requested within 180 days after the journey [7][8] User Experience and Features - Travelers can manage their electronic invoices through the 12306 app, including setting up invoice headers and email delivery [6][7] - The system allows for reissuing invoices if there are errors, ensuring flexibility for users [8][9] Transition Period - A transition period will exist until September 30, 2025, during which both electronic invoices and paper reimbursement vouchers can be issued, but not simultaneously [10][11] - After the transition, travelers will not be able to obtain paper vouchers once they have requested an electronic invoice [11]

欢迎扫描下方二维码关注： 乘坐火车的旅客在行程结束或支付退票、改签费用后，可于180天内登录铁路12306（包括网站和移动客户端）账户，如实取 得本人的电子发票（铁路电子客票）。旅客可通过铁路12306查询、下载、打印电子发票（铁路电子客票）。 具体如何操作呢？ 一起来看看 12306 的操作 吧~ 图片 开具 铁路电子客票流程 1.打开铁路 12306 App，在首页点击【我的】-【电子发票】-【开具电子发票】。 图片 左右滑动查看更多 图片 2.在电子发票管理页面， 可看到尚未开票的行程， 选择需要开具的行程，点击【开具】。 3.若需要批量开具发票，则点击【批量开具】，勾选需要开具的发票，点击【批量开具】。 图片 图片 左右滑动查看更多 4.填写发票信息，点击【提交】，发票信息核对后点击【确认】，显示发票开具成功页面后点击【发票预览/下载】即可。 图片 左右滑动查看更多 图片 5.可点击【查看已开票列表】查看已开具发票。 换开 铁路电子客票流程 铁路客运业务电子发票若发生单位信息填写错误、企业信息变更开票有误，或遇旅客运输服务中止致行程改变等情形，可自行 程结束或支付退票、改签费用后180天内， 按照准确 ...

Core Viewpoint - The article discusses the tax policies and benefits available for self-employed veterans in China, particularly focusing on the procedures for obtaining tax reductions and the necessary documentation required for eligibility [11][16][17]. Group 1: Tax Benefits for Self-Employed Veterans - The maximum allowable tax reduction for self-employed veterans is set at 24,000 yuan per year, with a potential increase of up to 20% based on local regulations [11]. - Self-employed veterans must declare their veteran status when filing taxes to enjoy the benefits, and they need to retain specific documentation for verification [13][14]. Group 2: Documentation Requirements - Required documents for self-employed veterans include various military discharge certificates, such as the "People's Liberation Army Discharge Certificate" and similar documents from the Armed Police [14]. - If a veteran operates multiple businesses, they must select one as the primary entity to benefit from the tax policies, and changes to this selection are restricted under certain conditions [15]. Group 3: Related Policies - The article references several official announcements and policies aimed at supporting self-employed veterans, including recent guidelines from the Ministry of Finance and the State Taxation Administration [16][17].

Core Viewpoint - The Ministry of Finance and other nine departments have jointly issued a notice to promote the application of electronic voucher accounting data standards nationwide, aiming to address the challenges of transitioning from paper to digital vouchers and to streamline the processing of electronic vouchers [1][2]. Group 1: Implementation and Benefits - The pilot program for electronic voucher accounting data standards has demonstrated its scientific, normative, and effective nature, achieving social, environmental, and economic benefits [2]. - The standards provide a unified technical specification and structured data standards for the processing of electronic vouchers, facilitating seamless handling of various processes such as receipt, reimbursement, accounting, and archiving [2][3]. - The transition from paper vouchers to electronic vouchers is expected to significantly reduce the workload of financial personnel, lower management costs, and enhance work efficiency [3]. Group 2: Guidelines and Principles - The notice emphasizes a "localized and classified approach" to the application of electronic voucher accounting data standards, taking into account the differences in unit nature, scale, and accounting information technology levels [3]. - Units are encouraged to assess their own accounting information technology levels and business situations to determine the scope of electronic vouchers to be applied, referencing the experiences from the pilot programs [3]. Group 3: Future Recommendations - The application of electronic voucher accounting data is seen as a means to build a fiscal big data cluster, supporting refined budget management and enhancing financial supervision across various levels [4]. - Recommendations include improving the standard system and related mechanisms to ensure the successful implementation of the promotion work, as well as strengthening infrastructure to encourage more units to participate actively [4].

Core Viewpoint - The article discusses the requirements for general taxpayers to deduct input VAT on domestic passenger transportation services, emphasizing the need for specific types of invoices and tickets that include passenger identity information [2][3]. Group 1: Types of Invoices and Tickets - General taxpayers can use four types of documents for VAT deduction: VAT special invoices, VAT electronic ordinary invoices, airline electronic ticket itineraries, and railway electronic tickets [3]. - VAT special invoices and VAT electronic ordinary invoices are typically obtained from ride-hailing services and can be directly deducted based on the tax amount stated on the invoice [3]. - The input VAT for airline transportation is calculated as (ticket price + fuel surcharge) ÷ (1 + 9%) × 9%, and it is crucial to verify the passenger identity information [3]. - For railway transportation, the input VAT is calculated as ticket amount ÷ (1 + 9%) × 9%, with a similar requirement to check passenger identity information [3]. Group 2: VAT Declaration and Reporting - The VAT and additional tax declaration form requires specific entries for input VAT, including a section for other deductible documents [4][6]. - Taxpayers must fill in the relevant sections of the declaration form based on the types of invoices and tickets used for VAT deduction, ensuring compliance with regulations [6][7]. - The total input VAT for domestic passenger transportation services must be reported accurately, including all relevant invoices and tickets [7].

Group 1 - The article discusses the process of issuing red invoices in the context of electronic tax management, highlighting the steps required for both the issuing party and the receiving party to confirm and process these invoices [3][4][9] - It outlines the conditions under which red invoices can be issued, including the necessity for confirmation from the receiving party if the invoice has already been acknowledged for accounting purposes [4][9][10] - The article specifies scenarios where issuing a red invoice is not permitted, such as when the original blue invoice has been voided or when it falls under certain tax categories [4][10][11] Group 2 - The article references the regulatory framework established by the National Taxation Administration regarding the management of invoices, emphasizing the importance of compliance with these guidelines [9][14] - It mentions the transition to digital invoicing, particularly in the context of railway passenger services, encouraging the use of electronic invoices for reimbursement purposes [14][15] - The implementation date for the new regulations regarding electronic invoices is set for November 1, 2024, indicating a significant shift in invoicing practices [15]

Core Viewpoint - The article discusses the convenience and features of the electronic invoicing system for railway tickets, highlighting the ability to issue and manage invoices digitally, which enhances user experience and efficiency in tax management [3][5][6]. Summary by Sections Electronic Invoice Issuance - Users can issue electronic invoices for single or multiple tickets through the railway app, requiring them to fill in the necessary invoice information before submission [3][4]. - After the invoice is issued, it can be viewed and managed within the railway app, as well as in the personal income tax app for further tracking and downloading [5][6]. Invoice Management Features - The article outlines the functionalities available in the invoice management section, including maintaining common invoice titles, scanning QR codes for invoice submission, and viewing historical invoice records [6][7]. - Users can easily access their invoices in the "My Invoice Folder" section of the app, allowing for various operations such as viewing, downloading, and pushing invoices [6][7]. User Experience Enhancements - The electronic invoicing system is designed to simplify the invoicing process for users, making it more convenient to manage tax-related documents digitally [5][6]. - The article emphasizes the importance of these features in providing a seamless experience for users, reflecting a trend towards digital solutions in tax management [3][5].

Core Viewpoint - The article discusses the regulations and procedures regarding the deduction of value-added tax (VAT) for train ticket refunds and related fees, emphasizing the importance of electronic invoices for VAT input tax deduction [3][5]. Group 1: VAT Deduction for Train Ticket Refunds - The refund fees for train tickets can be subject to VAT under "other modern services" [2]. - Passengers can obtain electronic invoices through the railway 12306 platform after paying for refunds or changes, which can be used for VAT input tax deduction if the buyer is a general VAT taxpayer [3]. - The input tax amount from the electronic invoices must be reported in the VAT declaration form under the relevant section for certified VAT special invoices [3]. Group 2: Policy References - The article cites several policy documents that provide the basis for the VAT regulations, including announcements from the Ministry of Finance and the State Taxation Administration regarding VAT reforms and the use of electronic invoices in railway passenger transport [5]. Group 3: Common Questions - The article raises common questions regarding the eligibility of various purchases for VAT input tax deduction, including second-hand vehicle purchases and agricultural products [9].