公司税务常见问题：工资薪金扣除标准、亏损弥补年限与车船税优惠

公司税务常见问题概览

公司完成税务报道登记后，需按月进行正常申报纳税。在经营过程中，企业常会遇到各类税务问题，令财务人员颇为困扰。部分企业选择委托财务外包公司处理，另一些则自行安排财务人员应对。以下梳理若干常见税务问题及政策依据，供参考对照。

one、工资薪金5000元费用扣除标准何时执行？

根据《财政部 税务总局关于2025年第四季度个人所得税减除费用和税率适用问题的通知》（财税〔2025〕98号）规定，For taxpayers’ actual wages after October 1, 2025 (inclusive)、salary income，减除费用统一按照5000元/月执行，并按照该通知所附个人所得税税率表一计算应纳税额。

two、从2025年10月1日起，工资薪金所得项目执行5000元基本减除费用，是否指10月1日后实际发放的工资？

根据上述财税〔2025〕98号文件，For taxpayers’ actual wages after October 1, 2025 (inclusive)、salary income，减除费用统一按照5000元/月执行。therefore，该标准适用于10月1日后实际发放的工资。

three、2025年取得高新技术企业资格，其2013年发生尚未弥补完的亏损，准予结转弥补的最长年限是几年？

According to the "Announcement of the State Administration of Taxation on Issues Concerning the Treatment of Corporate Income Tax on Extending the Loss Carry-forward Compensation Period for High-tech Enterprises and Small and Medium-sized Technology-based Enterprises" (State Administration of Taxation Announcement No. 45 of 2025)，当年具备高新技术企业或科技型中小企业资格的企业，Uncovered losses incurred in the five years preceding the qualifying year，Allowed to be carried forward to make up for subsequent years，The maximum carryover period is 10 years。2025Qualified companies，Regardless of eligibility from 2013 to 2025，Its uncompensated losses from 2013 to 2025，均适用10年结转年限。以后年度具备资格的企业，and so on。

Four、新个人所得税法中，综合所得指什么？

根据《全国人民代表大会常务委员会关于修改〈中华人民共和国个人所得税法〉的决定》（中华人民共和国主席令第九号）规定，下列各项个人所得应当缴纳个人所得税：

1. salary、salary income；
2. Income from labor remuneration；
3. Income from royalties；
4. Royalty income；
5. operating income；
6. Interest、dividends、Dividend income；
7. Property rental income；
8. Proceeds from property transfer；
9. chance income。

居民个人取得前款第一项至第四项所得（即综合所得），Consolidated calculation of personal income tax by tax year；非居民个人取得上述所得，Calculate personal income tax on a monthly or itemized basis。纳税人取得第五项至第九项所得，Individual income tax shall be calculated separately in accordance with the provisions of this Law。

five、To save energy、Are there vehicle and vessel tax incentives for vehicles and vessels using new energy?

根据《财政部 税务总局 工业和信息化部 交通运输部关于节能新能源车船享受车船税优惠政策的通知》（财税〔2025〕74号）规定：

1. 节能汽车：Reduce vehicle and vessel tax by half。

• 减半征收的节能乘用车应同时符合：获得许可在中国境内销售的排量为1.6升以下（含1.6升）的燃用汽油、Diesel passenger cars (including non-plug-in hybrid、Dual-fuel and dual-fuel passenger vehicles)；综合工况燃料消耗量应符合标准（详见附件1）。
• 减半征收的节能商用车应同时符合：Natural gas licensed for sale in China、gasoline、Diesel light and heavy commercial vehicles (including non-plug-in hybrid、Dual-fuel and dual-fuel light and heavy commercial vehicles)；burning gasoline、柴油的轻型和重型商用车综合工况燃料消耗量应符合标准（具体标准见附件3）。

2. 新能源车船：Exemption from vehicle and vessel tax。

• New energy vehicles that are exempt from vehicle and vessel tax refer to pure electric commercial vehicles、Plug-in (including range-extended) hybrid vehicles、Fuel cell commercial vehicle。Pure electric passenger cars and fuel cell passenger cars are not included in the scope of vehicle and vessel tax.，不征车船税。
• New energy vehicles exempted from vehicle and vessel tax should meet the following standards at the same time：Pure electric commercial vehicles licensed for sale in China、Plug-in (including range-extended) hybrid vehicles、Fuel cell commercial vehicle；符合新能源汽车产品技术标准（详见附件4）；Passed special inspection of new energy vehicles，符合新能源汽车标准（详见附件5）；生产企业或进口经销商在产品质量保证、product consistency、After-sales service、Security monitoring、动力电池回收利用等方面符合相关要求（详见附件6）。
• 免征车船税的新能源船舶应符合：The main propulsion power device of the ship is a pure natural gas engine。The engine uses a trace amount of diesel ignition method and the calorific value of the pilot oil accounts for no more than 5% of the total calorific value of all fuels.，Treated as pure natural gas engine。

公司税务出现的各类基本问题需谨慎对待，处理不当可能面临税务罚款。尤其是近年来多项税法改革，财务人员须及时掌握新规，规范做账。以上内容希望对各位有所助益。