欢迎扫描下方二维码关注： 别别忘忘记记给给蓝蓝色色柳柳林林财财税税室室加加个个星星标标 ★ 来来源源｜｜海海南南税税务务 二、怎么申报缴费? 手机就能办! 现在电子税务局APP直接搞定!操作超简单, 只需三步: 第一步:缴费义务人在发生占用、损坏路产 行为后，各级交通运输部门负责审核确认应缴赔 (补) 偿费金额,缴费人根据交通运输部门出具 的费款确认单或一般缴款书,登录电子税务局 APP,点击【办&查】功能进入【特色业务】中的 "路产路权赔偿费申报"模块,点击【路产路权 赔偿费申报】。 办税进度及 律面临 电子税务局 De 路产路权赔 补偿费申报 0 (3 (2) 第二步:输入文书电子票号（由交通运输部 门提供,即系统预生成的《海南省非税收入一般 缴款书》左上角的缴款码）,查询确认缴费。核 对待缴费信息无误,点击【确认申报】进入到下 一步,选择申报类型、联系电话等信息,最后点 击【确定】键完成申报。申报后可通过点击页面 的【立即缴款】进行费款缴纳，也可通过"申报 缴纳"→"税费缴纳"模块进行缴费操作。对于 自然人缴费人,APP支持微信、支付宝和云闪付 支付。单位缴费人，APP支持三方协议扣款、支 付宝和微信支 ...

Group 1 - The "suspension with pay period" is the time when employees need to pause work due to work-related injuries or occupational diseases, generally not exceeding 12 months [2] - If the injury is severe or special circumstances exist, the suspension period can be extended, but the extension also cannot exceed 12 months [3] - During the suspension with pay period, employees will continue to receive their original salary and benefits, which will be paid monthly by the employer [4] Group 2 - The suspension period is generally calculated from the time the employee suffers a work-related injury [5] - The suspension period due to work-related injuries does not count towards annual leave [5]

Core Viewpoint - The article emphasizes the importance of confirming the individual income tax special additional deduction information for the year 2026, starting from December 1, 2025, through the personal income tax app [1][2]. Summary by Sections Special Additional Deductions - The special additional deduction items include seven categories: child education, continuing education, major medical expenses, housing loan interest, housing rent, elderly care, and childcare for children under three years old [1]. Confirmation Process - Taxpayers must confirm their special additional deductions in December each year for the following year, as per the announcement by the State Taxation Administration [2]. - If taxpayers do not confirm in time, the withholding agent will suspend the deductions starting January of the next year until confirmation is received [2]. App Operation Steps - To confirm deductions, users can access the personal income tax app and navigate to the special additional deduction section [4]. - Users can click "one-click import" to bring in information from the previous year [6]. - After confirming the information, users can submit it successfully by clicking "one-click confirm" [12][14]. Scenarios for Confirmation - If there are no changes to the 2026 deductions, users only need to confirm the information from 2025 [11]. - If modifications are needed, users can select the deduction item to edit and then confirm the changes [14]. - If a deduction is no longer applicable, users can delete the corresponding item from their confirmation [20]. - For new deductions or first-time claims, users can select the relevant deduction item and input the necessary information [24][25]. Deadline Reminder - The deadline for confirming the 2026 individual income tax special additional deduction information is at the end of the month, urging taxpayers to complete the process within the month [27].

欢迎扫描下方二维码关注： 我们一起来了解一下吧 t - - - - - - - - 01 - 换购住房退税优惠是什么? 自 2024 年 1 月 1 日至 2025 年 12 月 31 日 对出售自有住房并在现住房出售后 1 年 内在市场重新购买住房的纳税人，对其出售 现住房已缴纳的个人所得税予以退税优惠。 02 退税金额怎么算? 新购住房金额大于或等于现住房转让金额的 全部退还已缴纳的个人所得税； 新购住房金额小于现住房转让金额的 按新购住房金额占现住房转让金额的比 例退还出售现住房已缴纳的个人所得税。 03- 住房转让金额如何确定? 以上所称现住房转让金额为该房屋转让 的市场成交价格。 新购住房为新房的 购房金额为纳税人在住房城乡建设部门 网签备案的购房合同中注明的成交价格； 新购住房为二手房的 购房金额为房屋的成交价格。 来源：内蒙古税务 编发：纳税服务和宣传中心 责编：晨阳 编审：塔娜 来源 内蒙古税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同 ...

Group 1 - The article discusses the process for changing the legal representative and tax-related information through the national unified electronic tax bureau in Jiangsu [2][3][11] - It outlines two methods for making these changes: via the electronic tax bureau website and the electronic tax bureau app [6][13] - The article emphasizes the need for the legal representative to complete real-name authentication if not already done [2][9] Group 2 - Method one involves logging into the electronic tax bureau website, navigating to the identity information report, and selecting the relevant change project [11][12] - Method two requires using the electronic tax bureau app to access the information report and change the necessary details [13][21] - After making changes, the new financial responsible person must log in as a natural person to confirm the authorization [9][16]

Group 1 - The article discusses the tax declaration process for small-scale taxpayers, specifically focusing on the filling out of the VAT and additional tax declaration forms for those with quarterly sales of less than 300,000 yuan [3] - It highlights the exemption for small-scale taxpayers when issuing ordinary invoices, detailing how to report exempt sales in the appropriate sections of the tax declaration form [3] - The article also mentions the reduced VAT rate of 1% for taxpayers with quarterly sales exceeding 300,000 yuan, and how to report the corresponding tax reduction in the declaration [3] Group 2 - The article provides guidance on the special additional deductions for continuing education, allowing taxpayers to deduct up to 8,400 yuan in a year if they meet certain criteria [10] - It specifies that taxpayers do not need to retain documentation for continuing education deductions but must keep relevant certificates for vocational qualifications [11] - The article clarifies that taxpayers who terminate their continuing education must inform the tax authorities or withholding agents about the changes [13]

Group 1 - The article provides a step-by-step guide for taxpayers to fill out the child education special deduction for the 2026 personal income tax [1][2][4] - The first step involves opening the personal income tax app and selecting "Special Deduction" under the "Handle & Check" section [1] - The second step requires choosing "Child Education" and confirming the relevant deduction year [2] Group 2 - After confirming that all materials are complete, the next step is to click "Ready, Enter Reporting" [4] - The third step involves selecting "Child Information" [4] - The final steps include completing the child information, filling out the "Child Education Information," selecting the "Deduction Ratio," and choosing the "Reporting Method" before submitting [5][6] Group 3 - Taxpayers can deduct 4,800 yuan annually for continuing education if they are enrolled in a degree program, and an additional 3,600 yuan if they obtain a vocational qualification certificate in the same year, allowing for a total deduction of up to 8,400 yuan [13] - For continuing education deductions, no documentation is required for degree education, but certificates must be retained for vocational qualifications [14] - If a taxpayer terminates their continuing education, they must inform the withholding agent or tax authority of the change [15] Group 4 - Taxpayers can still claim deductions for continuing education even if they do not obtain a degree, based on the actual duration of education, with a maximum deduction of 400 yuan per month for up to 48 months [17] - The deduction method for continuing education is based on enrollment information, which can be provided to the withholding agent or submitted to the tax authority at year-end for settlement [18] - The specific categories for vocational qualification continuing education are defined by the National Occupational Qualification Directory published by the Ministry of Human Resources and Social Security [19]

欢迎扫描下方二维码关注： 的纳税义务发生时间和计税方法，向建筑 服务发生地主管税务机关预缴税款，向机 构所在地主管税务机关申报纳税。 纳税人跨县（市、区）提供建筑服 务，按照以下规定预缴税款: (一) 一般纳税人跨县（市、区）提 供建筑服务，适用一般计税方法计税的， 以取得的全部价款和价外费用扣除支付的 分包款后的余额，按照2%的预征率计算 应预缴税款。 (二) 一般纳税人跨县（市、区）提 供建筑服务，选择适用简易计税方法计税 的，以取得的全部价款和价外费用扣除支 付的分包款后的余额，按照3%的征收率 计算应预缴税款。 (三) 小规模纳税人跨县 (市、区) 提供建筑服务，以取得的全部价款和价外 费用扣除支付的分包款后的余额，按照 3%的征收率计算应预缴税款。 政策依据：《国家税务总局关于发布 <纳税人跨县（市、区）提供建筑服务增 值税征收管理暂行办法>的公告》（国家 税务总局公告2016年第17号) 注意 纳税人在同一地级行政区范围内跨县 (市、区) 提供建筑服务,不适用《纳税 人跨县（市、区）提供建筑服务增值税征 收管理暂行办法》（国家税务总局公告 2016年第17号印发）。 政策依据:《国家税务总局关于进 ...

Group 1 - The article discusses the process for businesses to log into the electronic tax bureau and manage tax-related services [1][2] - It outlines the steps for businesses to view their tax service agencies and manage their agency agreements [4][6] - The article explains the procedure for submitting and confirming agency agreements, including the status updates during the process [8][10] Group 2 - It details the rules for issuing red invoices in case of errors, including the responsibilities of both the issuing and receiving parties [16][17] - The article provides information on the tax exemption policy for small-scale taxpayers, specifically those with monthly sales not exceeding 100,000 yuan [18][21] - It emphasizes the implementation timeline for the tax exemption policy, which is effective until December 31, 2027 [18]

欢迎扫描下方二维码关注： 9 哪些费用能扣? 哪些不能扣? 外聘研发人员费用怎么算? 接受劳务派遣的企业按照协议（合 同）约定支付给劳务派遣企业，且由劳 务派遣企业实际支付给外聘研发人员的 工资薪金等费用，属于外聘研发人员的 劳务费用。 举例子 企业和劳务派遣 直接支付给公司 且最终结到研发人员 公司签协议 的工资薪金 可纳入加计扣除范围 政策依据ঃ 《国家税务总局关于研发费用税前加计扣除归集 范围有关问题的公告》（国家税务总局公告 2017 年第 40 号) 哪些费用要归到"其他相关费用"? 研发费用加计扣除中的"其他相关 费用"是指与研发活动直接相关的 其他费用。 技术图书资料费、资料翻译费、专家 咨询费、高新科技研发保险费 研发成果的检索、分析、评议、论证、 鉴定、评审、评估、验收费用 知识产权的申请费、注册费、代理费、 差旅费、会议费 职工福利费、补充养老保险费、补充 医疗保险费 "其他相关费用"总额不得超过可加计扣除 注 研发费用总额的 10%。 计算公式 全部研发项目的其他相关费用限额 II 全部研发项目 的人员人工等 × 10% -- (1-10%) 五项费用之和 政策依据: 《财政部国家税务总 ...