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文件名称:大成方略 纳税答疑 第329期.pdf
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?外贸企业取得进项票部分出口剩余内销可否勾选退税

?为员工缴纳的职工医疗互助金可否税前扣除

?存量首套住房贷款置换可否继续享受专项附加扣除

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——目录——

1.外贸企业取得进项票部分出口剩余内销可否勾选退税·········································2

2.为员工缴纳的职工医疗互助金可否税前扣除··························································3

3.存量首套住房贷款置换可否继续享受专项附加扣除·············································4

4.自然人为个体户借款提供担保取得的收入可否免增值税·····································5

5.出租营改增前自建的厂房能否选择简易计税··························································6

6.退役士兵开办多家个体户能否均享退役士兵创业优惠·········································8

7.视同销售收入对应的视同销售成本可否在税前扣除·············································9

8.新购500万元以下房屋可否享固定资产一次性税前扣除·································10

9.工会以非现形式发给会员普发性的福利是否需计缴个税··································11

10.客运公司对外开放的收费停车场能否免土地使用税········································13

11.印花税按季申报季内未发生应税行为是否需申报············································15

12.被关联纳税信用评价为D级该如何信用修复····················································16

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1.外贸企业取得进项票部分出口剩余内销可否勾