Expert Insight
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2024-10-22
Set Sail for the Sea, With Tax Benefits - Analysis of the Types of VAT Export Refund (Exemption) and Key Points of Declaration Practice
The continuous deepening of global trade has accelerated the pace of Chinese enterprises' "going global". In this process, the export tax rebate policy has become a key boost to enhance the international competitiveness of products. This article will summarize the core content of the value-added tax policy for exported goods and deeply analyze the key links of its tax refund (exemption) management, aiming to help enterprises understand and apply this policy more effectively, and provide strong support for the financial and tax management of enterprise goods exports.
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2024-09-12
Analysis of Key Points for Pre-Tax Deduction of Corporate Income Tax on Bad Debt Losses of Accounts Receivable (With Examples)
Under the current economic downward pressure, with a significant increase in the number of bankruptcies and deregistered companies, the bad debts of corporate accounts receivable have increased significantly. It is more important for companies to conduct compliant tax treatment of bad debt losses caused by uncollectible accounts receivable. What are the key points for pre-tax deduction of corporate income tax on bad debt losses of accounts receivable? How to avoid tax risks and prevent unnecessary tax losses? This article will analyze the conditions and key points for tax deduction of bad debts of accounts receivable, provide tax return guidance with examples, and remind you of the requirements for reference materials.
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2024-09-12
The 'Crime' and 'Punishment' of Tax Violations: A Must-Read Guide for Financial and Tax Personnel
As tax collection and management efforts continue to increase, some taxpayers need to face the risk of tax violations and irregularities caused by tax management omissions or improper operations. This article aims to briefly discuss the consequences of tax violations and irregularities in order to enhance taxpayers' compliance awareness and risk management capabilities.
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2024-07-03
Hargent Global Tax Research Platform
Hargent Global Tax Research Platform (www.hargentax.com) The website is a comprehensive research platform that tracks and analyzes the latest tax policies in China and other jurisdictions around the world.
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2024-10-22
Enterprise Must Read! The New Policy of Water Resource Tax Reform Has Been Introduced, And This Article Summarizes the Key Points of Policy Changes
Notice on Issuing the Implementation Measures for the Pilot Reform of Water Resource Tax (Caishui [2024] No. 28) jointly issued by Ministry of Finance, State Taxation Administration and Ministry of Water Resources will be officially implemented nationwide from December 1, 2024. This article will compare and analyze the key differences and key points between this Notice and the previous Implementation Measures for Expanding the Pilot Reform of Water Resource Tax, aiming to help enterprises deeply understand and efficiently apply the latest policies, and provide strong support for enterprises to accurately pay water resource tax.
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Two Pillars-
Case Analysis: Tax Treatment Analysis of Investors in the "Fake Equity and Real Debt" Business
"Fake equity and real debt" is a hybrid investment business that combines the characteristics of equity and debt. It is easy to cause disputes in tax practice. By citing actual cases and analyzing the corporate income tax and value-added tax policies related to "fake equity and real debt", Hargent helps enterprises clarify relevant points and difficulties and provides tax handling suggestions.
2023-09-06 Wang Ding
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There are New Changes! Combing the Preferential Tax Policies for Small and Micro Enterprises in 2023
The Ministry of Finance and the State Taxation Administration recently issued a series of preferential tax policies to support the sustained and sound development of small and micro enterprises. What are the changes in the preferential tax policies for small and micro enterprises in 2023? Hargent has conducted a new review of the identification standards for small and micro enterprises, preferential policies for value-added tax, preferential policies for enterprise income tax, and the reduction and exemption of six taxes and two fees.
2023-09-06 Xue Yongfei Cui Hua
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Comparison of Policies for Exempting VAT on Loan Interest Income for Small and Micro Enterprises in Financial Institutions
The Ministry of Finance and the State Taxation Administration have recently implemented new policies to further assist small and micro enterprises and individual businesses in obtaining financing. To understand the differences between this policy extension and the previous one, Hargent has carefully analyzed the changes and organized them for easy comprehension.
2023-09-01 Zhang Yingxing Wang Ding
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Find the Currently Effective Electronic Invoices in Your Life
Tax management has shifted towards managing taxes based on numbers and electronic invoices. Comprehensive digital invoices will be implemented in pilot areas by the end of 2021. Hargent ensures accurate identification and proper handling of electronic invoices.
2023-09-01 Wang Hui Zhou Shuting Zhang Shuangli
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Analysing the Potential Tax Risks Associated with Managing Group Funds Centrally.
Large companies often use a fund management system to manage funds within the group. This approach can improve fund use and turnover but may also come with tax risks. These risks include value-added tax, corporate income tax, and stamp tax. We recommend solutions for tax compliance.
2023-08-21 Wen Haiping Zhang Xinyan
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Standardizing the "Remarks Column" is important When Issuing and Receiving Digital Invoices for Five Specific Types of Businesses.
It's worth noting that digital invoices hold the same legal weight as their paper counterparts. 24 provinces and cities across our country have embraced digital invoicing. However, there are some nuances to consider when it comes to filling out the remarks column in digital invoices versus paper ones. To ensure accuracy, it's crucial to familiarize yourself with the guidelines and expectations for this section. Fortunately, Hargent has compiled all the necessary information on correctly filling out remarks for specific business invoices.
2023-08-21 Tian Bingxue
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Hargent Published an Article in the China Taxation News Explaining the Changes in Hong Kong's Tax Resident Identification Methods
This article was published in the B4 (Large Enterprise & International) edition of the China Taxation News (July 14, 2023). Hargent reminds applicants that simplifying procedures does not mean reducing the requirements for preferential treatment in tax treaties (arrangements). Enterprises still need to judge their tax obligations in the Hong Kong region based on economic substance and comply with tax treaty (arrangement) treatment.
2023-08-21 Wu Xiaoqiang Tang Changyu Yang Hao
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A New Age in Managing the Comprehension Process of R&D Super-deduction - An Evaluation of the Specific Policy Guide 2.0 for R&D Super-deduction.
Two business departments have released new guidelines for R&D Super-deductions, offering more precise judgment and improved process management. Hargent can provide a detailed analysis of the changes and impacts on your enterprise.
2023-07-20 Wu Xiaoqiang Wang Jianfeng
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