[{"gicategorycode":"","giinfoid":"335561","giindentifier":"11532328015177503N-/2025-0311005","giuuid":"97FFFCFC8C024A26A86DA301343D87F1","gititle":"如果发生了超出营业执照经营范围的业务，是否能开具发票?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办","gidate":"2025-03-11 10:39:18","gidocno":"","gisubterm":"","gipubcode":"ymx","summary":"根据《国务院关于修改<中华人民共和国发票管理办法>的决定》(国务院令第587号)及《增值税发票开具使用指南》(税总货便函〔2017〕127号)规定，销售商品、提供服务以及从事其他经营活动的单位和个人，对外发生经营业务收取款项，收款方应当向付款方开具发票;特殊情况下，由付款方向收款方开具发票。因此，纳税人发生应税行为，除国家有明令禁止销售的外，即使超出营业执照上的经营范围，也应当据实开具发票。"},{"gicategorycode":"","giinfoid":"335560","giindentifier":"11532328015177503N-/2025-0311004","giuuid":"38AB95C47A2B42619ED263109173B844","gititle":"纳税人以出口海外仓方式出口货物，如何申报办理出口预退税？","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2025-03-11 10:37:19","gidocno":"","gisubterm":"","gipubcode":"ymx","summary":""},{"gicategorycode":"","giinfoid":"335559","giindentifier":"11532328015177503N-/2025-0311003","giuuid":"8454ABC7839F46F584E2B32B52D5D16C","gititle":"什么是职业年金？","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2025-03-11 10:36:19","gidocno":"","gisubterm":"","gipubcode":"ymx","summary":""},{"gicategorycode":"","giinfoid":"326872","giindentifier":"11532328015177503N-/2024-1117011","giuuid":"31F982C6D4484B5FAFBB6E80C2CEF30E","gititle":"企业职工教育经费税前扣除比例是多少？","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2024-11-17 08:27:33","gidocno":"","gisubterm":"","gipubcode":"ymx","summary":"答：将企业职工教育经费税前扣除比例由2.5%提高至8%【享受主体】符合条件的企业。【优惠内容】对企业发生的职工教育经费支出，不超过工资薪金总额8%的部分，准予在计算企业所得税应纳税所得额时扣除；超过部分准予在以后纳税年度结转扣除。【政策依据】《财政部 税务总局关于企业职工教育经费税前扣除政策的通知》（财税〔2018〕51号）"},{"gicategorycode":"","giinfoid":"326871","giindentifier":"11532328015177503N-/2024-1117010","giuuid":"81CC0B30E55542E3871A2003FD73B3BF","gititle":"合伙制创业投资企业个人合伙人如何核算税收优惠政策？","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2024-11-17 08:24:57","gidocno":"","gisubterm":"","gipubcode":"ymx","summary":"答：合伙制创业投资企业个人合伙人可选择按单一投资基金核算税收优惠政策【享受主体】创业投资企业个人合伙人。【优惠内容】创业投资企业（含创投基金）可以选择按单一投资基金核算或者按创业投资企业年度所得整体核算两种方式之一，对其个人合伙人来源于创业投资企业的所得计算个人所得税应纳税额。创业投资企业选择按单一投资基金核算的，其个人合伙人从该基金应分得的股权转让所得和股息红利所得，按照20%税率计算..."},{"gicategorycode":"","giinfoid":"326869","giindentifier":"11532328015177503N-/2024-1117009","giuuid":"D39EB01AF9334883824992913D62C012","gititle":"公司制创业投资企业投资初创科技型企业按多少抵扣应纳税所得额？","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2024-11-17 08:21:46","gidocno":"","gisubterm":"","gipubcode":"ymx","summary":"答：公司制创业投资企业投资初创科技型企业按投资额70%抵扣应纳税所得额政策【享受主体】公司制创业投资企业。【优惠内容】公司制创业投资企业采取股权投资方式直接投资于种子期、初创期科技型企业（以下简称初创科技型企业）满2年（24个月）的，可以按照投资额的70%在股权持有满2年的当年抵扣该公司制创业投资企业的应纳税所得额；当年不足抵扣的，可以在以后纳税年度结转抵扣。【政策依据】1.《财政部 税务总局关..."},{"gicategorycode":"","giinfoid":"319036","giindentifier":"11532328015177503N-/2024-0817008","giuuid":"B52E38E0C5C24F8C9C8AECD0D16C93BD","gititle":"转为一般纳税人后，以前小规模期间取得的发票是否可以抵扣？","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2024-08-17 15:33:45","gidocno":"","gisubterm":"","gipubcode":"ymx","summary":"答：企业在整理发票数据时，发现转为一般纳税人后，还有几张小规模期间取得的发票没有抵扣，这些发票还可以抵扣吗?转为一般纳税人后，以前小规模期间取得的发票是否可以抵扣?要分情况:一般情况不能抵扣根据《中华人民共和国增值税暂行条例》第十一条规定，小规模纳税人发生应税销售行为，实行按照销售额和征收率计算应纳税额的简易办法，并不得抵扣进项税额。应纳税额计算公式:应纳税额=销售额*征收率也就是说，一般..."},{"gicategorycode":"","giinfoid":"319024","giindentifier":"11532328015177503N-/2024-0608001","giuuid":"2B3B5A7968764E2DB5BB46C696B77876","gititle":"企业以技术成果投资入股，可以享受税收优惠？","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2024-06-08 15:25:28","gidocno":"","gisubterm":"","gipubcode":"ymx","summary":"答：政策类型:普惠性政策，涉及税种:企业所得税优惠内容：企业以技术成果投资入股到境内居民企业，被投资企业支付的对价全部为股票（权）的，企业可选择继续按现行有关税收政策执行，也可选择适用递延纳税优惠政策。选择技术成果投资入股递延纳税政策的，经向主管税务机关备案，投资入股当期可暂不纳税，允许递延至转让股权时，按股权转让收入减去技术成果原值和合理税费后的差额计算缴纳所得税。享受主体:以技术成果入..."},{"gicategorycode":"","giinfoid":"300187","giindentifier":"11532328015177503N-/2024-0325025","giuuid":"6EE22CBFC1864E86B79F28B39DA4BF61","gititle":"纳税人配偶、子女的大病医疗支出是否可以在纳税人税前扣除？","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2024-03-25 17:05:59","gidocno":"","gisubterm":"大病医疗","gipubcode":"ymx","summary":"纳税人发生的医药费用支出可以选择由本人或其配偶一方扣除；未成年子女发生的医药费用支出可以选择由其父母一方扣除。纳税人及其配偶、未成年子女发生的医药费用支出，可按规定分别计算扣除额。"},{"gicategorycode":"","giinfoid":"300184","giindentifier":"11532328015177503N-/2024-0325024","giuuid":"70DB7B81C87A49569775A7183312D75D","gititle":"大病医疗专项附加扣除何时扣除？","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2024-03-25 17:04:37","gidocno":"","gisubterm":"大病医疗专项附加扣除","gipubcode":"ymx","summary":"在次年3月1日至6月30日汇算清缴时扣除。"},{"gicategorycode":"","giinfoid":"300180","giindentifier":"11532328015177503N-/2024-0325023","giuuid":"D50A485D4C714344B4C654B3D1C1EE9E","gititle":"大病医疗专项附加扣除的扣除方式是怎样的？","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2024-03-25 17:01:18","gidocno":"","gisubterm":"大病医疗专项附加扣除","gipubcode":"ymx","summary":"在一个纳税年度内，纳税人发生的与基本医保相关的医药费用支出，扣除医保报销后个人负担（指医保目录范围内的自付部分）累计超过15000元的部分，由纳税人在办理年度汇算清缴时，在80000元限额内据实扣除。"},{"gicategorycode":"","giinfoid":"300179","giindentifier":"11532328015177503N-/2024-0325022","giuuid":"8821AE8398414670B758B340286EB6EA","gititle":"个人所得税有关专项附加扣除标准","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2024-03-25 16:59:13","gidocno":"","gisubterm":"个人所得税有关专项附加扣除","gipubcode":"ymx","summary":"国务院发布《关于提高个人所得税有关专项附加扣除标准的通知》（国发〔2023〕13号），提高了3岁以下婴幼儿照护、子女教育、赡养老人专项附加扣除标准。规定自2023年1月1日起，3岁以下婴幼儿照护专项附加扣除标准，由每个婴幼儿每月1000元提高到2000元。子女教育专项附加扣除标准，由每个子女每月1000元提高到2000元。赡养老人专项附加扣除标准，由每月2000元提高到3000元，其中，独生子女每月扣除3000元；非独生子女与兄弟姐..."},{"gicategorycode":"","giinfoid":"300178","giindentifier":"11532328015177503N-/2024-0325021","giuuid":"77AA2DD9FC6945F588CC357934213636","gititle":"住房租金专项附加扣除政策中住房租金扣除的时间是？","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2024-03-25 16:56:54","gidocno":"","gisubterm":"住房租金专项附加扣除政策","gipubcode":"ymx","summary":"根据《国家税务总局关于修订发布(个人所得税专项附加扣除操作办法(试行)>的公告》 (国家税务总局公告2022年第7号) 第三条的规定，住房租金扣除的时间为，租赁合同(协议)约定的房屋租赁期开始的当月至租赁期结束的当月提前终止合同(协议)的，以实际租赁期限为准。"},{"gicategorycode":"","giinfoid":"300176","giindentifier":"11532328015177503N-/2024-0325020","giuuid":"5508E07BE3C24648861A09AC013D7D00","gititle":"和别人一起合租的情况下，可以分别享受住房租金专项附加扣除政策吗？","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2024-03-25 16:53:32","gidocno":"","gisubterm":"住房租金专项附加扣除政策","gipubcode":"ymx","summary":"合租租房的个人(非夫妻关系),若都与出租方签署了规范的租房合同，可根据租金定额标准各自扣除。"},{"gicategorycode":"","giinfoid":"300175","giindentifier":"11532328015177503N-/2024-0325019","giuuid":"A754393A84FE41688F78CD346D69BA4E","gititle":"租房可以扣除个人所得税么？","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2024-03-25 16:50:31","gidocno":"","gisubterm":"个人所得税","gipubcode":"ymx","summary":"根据《国务院关于印发个人所得税专项附加扣除暂行办法的通知》第十七条规定：纳税人在主要工作城市没有自有住房而发生的住房租金支出，可以按照以下标准定额扣除:1.直辖市、省会(首府)城市、计划单列市以及国务院确定的其他城市,扣除标准为每月1500元.2.除第一项所列城市以外，市辖区户籍人口超过100万的城市，扣除标准为每月1100元.市辖区户籍人口不超过100万的城市,扣除标准为每月800 元."},{"gicategorycode":"","giinfoid":"281965","giindentifier":"11532328015177503N-/2023-1024014","giuuid":"4CF1B40266294275A9D6BBC1C0476B92","gititle":"申报享受税收减免","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2023-10-24 16:16:35","gidocno":"","gisubterm":"","gipubcode":"ymx","summary":""},{"gicategorycode":"","giinfoid":"281959","giindentifier":"11532328015177503N-/2023-1024013","giuuid":"8C7B83C6B84D4BE1A4A538C17D02214C","gititle":"车辆购置税申报","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2023-10-24 16:15:25","gidocno":"","gisubterm":"","gipubcode":"ymx","summary":""},{"gicategorycode":"","giinfoid":"281951","giindentifier":"11532328015177503N-/2023-1024012","giuuid":"D2F5CA4B3FBD43EF8D0D1FCCA6E53F04","gititle":"增值税小规模纳税人申报","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2023-10-24 16:13:08","gidocno":"","gisubterm":"","gipubcode":"ymx","summary":""},{"gicategorycode":"","giinfoid":"281947","giindentifier":"11532328015177503N-/2023-1024011","giuuid":"39D516F4870B4E4CAA3CA14A7EB80097","gititle":"增值税一般纳税人申报","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2023-10-24 16:06:46","gidocno":"","gisubterm":"","gipubcode":"ymx","summary":""},{"gicategorycode":"","giinfoid":"281937","giindentifier":"11532328015177503N-/2023-1024010","giuuid":"D295DB30EFB04F3CB8CC54CBD32452B4","gititle":"发票领用","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2023-10-24 16:03:20","gidocno":"","gisubterm":"","gipubcode":"ymx","summary":""}]
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