企业税务有哪些常见的问题

企业税务有哪些常见的问题 企业税务有哪些常见的问题？公司税务

FAQ

怎么处理？ 公司注册之后，要在一个月内到税务部门进行登记报道，这个是深圳这边公司成立之后的规定，而在税务报道之后公司税务也会存在一些比较常见的问题，不管是个税，corporate income tax，增值税还是其他的税也好。

今天就来了解下税务有哪些热点问题存在。 one、增值税零申报，随增值税附征的城市维护建设税、教育费附加是否需要进行零申报？ 根据《国家税务总局关于合理简并纳税人申报缴税次数的公告》（国家税务总局公告2025年第6号）第二条的规定，随增值税、Urban maintenance and construction tax surcharged with consumption tax、教育费附加免于零申报。

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

《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）《享受车船税减免优惠的节约能源使用新能源汽车车型目录（第四批）》（中华人民共和国工业和信息化部国家税务总局公告2025年第46号）规定："one、energy-saving cars，Reduce vehicle and vessel tax by half。

1. Energy-saving passenger cars that are subject to half the vehicle and vessel tax should meet the following standards at the same time：
2. Displacements licensed for sale in China are
3. 6Liters or below (including
4. 6liters) of fuel、Diesel passenger cars (including non-plug-in hybrid、Dual-fuel and dual-fuel passenger vehicles)；
5. Comprehensive operating conditions fuel consumption should meet the standards，specific

Require

See attachment 1。

1. Energy-saving commercial vehicles that are subject to a halved vehicle and vessel tax should also meet the following standards：
2. 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)；
3. burning gasoline、The fuel consumption of diesel light and heavy commercial vehicles under comprehensive operating conditions should comply with the standards，Please see the attachment for specific standards.
4. Annex 3。

two、For new energy vehicles and ships，Exemption from vehicle and vessel tax。

1. 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.，No vehicle or vessel tax is levied on it。
2. New energy vehicles exempted from vehicle and vessel tax should meet the following standards at the same time：
3. Pure electric commercial vehicles licensed for sale in China、Plug-in (including range-extended) hybrid vehicles、Fuel cell commercial vehicle；
4. Comply with new energy vehicle product technical standards，Please see Appendix 4 for specific standards.；
5. Passed special inspection of new energy vehicles，Comply with new energy vehicle standards，Please see Appendix 5 for specific standards.；
6. Product quality assurance of new energy vehicle manufacturers or imported new energy vehicle dealers、product consistency、After-sales service、Security monitoring、Power battery recycling and other aspects comply with relevant

Require

，specific

Require

See attachment 6。

1. New energy ships exempted from vehicle and vessel tax should meet the following standards： 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。 eight、This notice will be implemented from the date of issuance。” 三、合伙企业自然人合伙人的扣除

cost

什么时候可以开始执行5000元/月的扣除标准？

According to the "Personal Income Tax Reductions for the Fourth Quarter of 2025 by the Ministry of Finance and the State Administration of Taxation"

cost

and Tax Rate Application Issues" (Finance and Taxation [2025] No. 98)，对个体工商户业主、个人独资企业和合伙企业自然人投资者、企事业单位承包承租经营者2025年第四季度取得的生产经营所得，Subtract

cost

按照5000元/月执行。

Four、本公司2025年6月增加了注册资本，会计上已计入实收资本科目，请问需要缴纳印花税吗？按照多少的税率交？

根据《国家税务总局关于资金账簿印花税问题的通知》（国税发〔1994〕25号）的规定，生产经营单位执行《企业财务通则》和《企业会计准则》后，其“记载资金的账簿”的印花税计税依据改为“实收资本”与“资本公积”两项的合计金额；企业执行《企业财务通则》和《企业会计准则》启用新账簿后，其“实收资本”和“资本公积”两项的合计金额大于原已贴花资金的，就增加的部分补贴印花。

根据《印花税税目税率表》规定，记载资金的账簿，按实收资本和资本公积的合计金额0.5‰贴花。其他账簿按件贴花5元。 根据《财政部 税务总局关于对营业账簿减免印花税的通知》（财税〔2025〕50号）的规定，From May 1, 2025，对按万分之五税率贴花的资金账簿减半征收印花税。

2025年6月会计上已计入实收资本科目的，符合《财政部 税务总局关于对营业账簿减免印花税的通知》（财税〔2025〕50号）的规定，可以享受有关税收优惠政策。 这些税务问题在公司的正常运营过程中都会存在，就算现在不会碰到，以后随着公司的发展壮大肯定会遇到的问题。喜欢的朋友记得收藏哦。

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