Group 1 - The article discusses the tax deduction policies for employee welfare subsidies and salaries as per the regulations set by the State Administration of Taxation [10][13] - It specifies that welfare subsidies that are part of the employee salary system and meet certain criteria can be deducted from taxable income [10] - The criteria for reasonable salary payments include adherence to established salary systems, alignment with industry standards, and compliance with tax obligations [13] Group 2 - The article outlines that agricultural products sold by farmers' cooperatives are exempt from value-added tax (VAT) under specific conditions [17] - It states that farmers' cooperatives cannot issue special VAT invoices for sales that qualify for tax exemption [17]

Group 1 - The article provides a tax declaration calendar for various taxes, including value-added tax, consumption tax, and personal income tax, with specific deadlines outlined for each type [9][10][12] - It emphasizes the importance of timely tax declaration and payment, detailing the procedures for property tax and urban land use tax submissions [10][11] - The article introduces an online service feature, "Yueyue," which allows taxpayers to seek assistance through the electronic tax bureau or app, enhancing convenience in tax-related inquiries [13][14] Group 2 - Taxpayers are encouraged to utilize the electronic tax bureau for tax source information collection and submission, streamlining the process for property and land use taxes [11][12] - The article highlights the option for taxpayers to confirm their tax submissions through pre-filled information, reducing the likelihood of errors [12] - It promotes the integration of online services with WeChat for accessing tax knowledge and submitting tax-related requests, indicating a shift towards digitalization in tax services [14]

欢迎扫描下方二维码关注： 以企业业务登录电子税务局,点击【地方特 (B) | 全国统一规范电子税务局 | ◎山西 | 首页 我要办税 | 我要查询 公众服务 | 地方特色 | · 下 9 @ 黑 元 | | | | --- | --- | --- | --- | --- | --- | --- | --- | | | B 级纳税人 | 我的待办 > | | 本期应由指 | 待签收文书 | 风险疑点 | 真5 | | | 距本月征期结束还有14天 | | | | | | | | | | 事项名称 | | 办理期限 | 标签状态 | | 擬作 | | 我的提醒> | | | | | | | | | | 2025-10-29 | International controllers. | | CONSECT - 17.900 - 12.000 | | | | | | 2025-11-25 | | | And Comments of the Comments of Concession of | | | | | | 2025-10-23 | | | | | | | | promote of consideration ...

Group 1 - The article discusses the process for taxpayers to apply for an increase in invoice quota when their current quota is insufficient for business needs, emphasizing that applications can be processed quickly if they meet relevant requirements [1] - Taxpayers can apply for an increase in invoice quota through the national electronic tax bureau or by visiting the tax service hall, where the application will be accepted and approved by the tax authority [1] - The tax authority aims to improve service efficiency and reduce processing times for quota adjustment applications, with a standard completion time of 10 working days for applications requiring review [1] Group 2 - The article outlines the conditions under which a business can apply for a review of its tax credit rating, including disputes over evaluation results and the timeline for submitting such applications [5] - Taxpayers can request a review of their tax credit rating within specific timeframes, with the tax authority required to complete the review within 15 working days of receiving the application [5]

Core Viewpoint - The "Tax Arrears Announcement Measures" aims to standardize the announcement behavior of tax authorities regarding tax arrears, protect taxpayers' legal rights, and ensure timely collection of state taxes, effective from March 1, 2026 [1][18]. Summary by Sections Article 1: Purpose and Definition - The measures are designed to regulate tax authorities' announcement of tax arrears, protect taxpayers' rights, and prevent new tax arrears from occurring [2]. - Tax arrears are defined as unpaid taxes beyond the legal deadlines, including various types of taxes such as educational fees and local educational surcharges [2]. Article 5: Announcement Authority - The announcement authority is defined as the tax bureau at or above the county level [5]. - Tax authorities are required to announce tax arrears monthly on administrative law enforcement information public platforms and may use other channels as needed [5]. Article 8: Announcement Content - The announcement must include detailed information such as the taxpayer's name, identification number, responsible person's name, tax types, arrears amount, and any penalties incurred [8][9]. Article 10: Confirmation Process - Before making an announcement, the tax authority must send the proposed announcement content to the taxpayer for confirmation, allowing them to raise objections within three working days [10]. - If the taxpayer does not confirm or the objection process is completed, the tax authority will proceed with the announcement [11]. Article 12: Approval Process - The announcement must be approved by the head of the announcement authority before being made public [12]. Article 13: Exemptions from Announcement - Certain situations, such as bankruptcy or cases involving state secrets, may exempt tax arrears from being announced [13][14]. Article 10: Updating Announcements - Tax authorities must update the announcement if the taxpayer has cleared the arrears or if there are changes in registration information [14][25]. Article 22: Main Considerations for Revisions - The revisions aim to standardize tax enforcement, enhance the role of tax arrears announcements, and strengthen taxpayer rights protection [22]. - Key changes include clarifying the announcement process, unifying announcement frequency to monthly, and ensuring timely updates of tax arrears information [23][24][25].

Core Viewpoint - The article emphasizes the importance of completing the comprehensive income final settlement of individual income tax for foreign individuals who have resided in China for more than 183 days, highlighting the legal requirements and options available for tax deductions and exemptions [4][5][11]. Group 1: Tax Residency and Requirements - Individuals residing in China for a cumulative total of 183 days or more in a tax year are classified as resident taxpayers, which requires them to calculate individual income tax on a consolidated annual basis and complete the final settlement [4][5]. - Taxpayers must complete the final settlement between March 1 and June 30 of the year following the tax year in which the comprehensive income is obtained. Non-domiciled taxpayers leaving China before the start of this period may complete it prior to their departure [6][7]. Group 2: Final Settlement Process - Taxpayers can handle the final settlement themselves, even if their company has been managing monthly withholding and declarations [8][9]. - To complete the pre-departure comprehensive income final settlement, taxpayers should bring relevant materials to the tax service hall of the competent tax authority [10]. Group 3: Deductions and Exemptions - Foreign individuals who meet the criteria for resident taxpayers may choose to enjoy special additional deductions for individual income tax or tax exemption policies for allowances such as housing subsidies, language training fees, and children's education expenses, but cannot enjoy both simultaneously [11][12].

Core Viewpoint - The article emphasizes the importance of compliance with invoice management regulations and the implications of using non-compliant invoices for tax deductions and credits [5][6][7]. Invoice Management Regulations - All units and individuals engaged in business activities must obtain invoices when making payments, and cannot request changes to the item name or amount on the invoice [5]. - Non-compliant invoices cannot be used for financial reimbursement, and any unit or individual has the right to refuse to accept them [5]. Risks of Non-compliant Invoices - For VAT purposes, taxpayers cannot deduct input tax from output tax if the VAT deduction certificates do not comply with legal and regulatory requirements [6]. - For corporate income tax, invoices that are improperly filled out or do not meet regulations cannot be used as tax-deductible evidence [6]. - For land value-added tax, invoices lacking specific project details in the remarks section cannot be included in the deductible project amount [6]. Invoice Storage and Management - Issued invoices must be stored and managed according to regulations, and cannot be destroyed arbitrarily. The stubs of issued invoices should be kept for five years [7]. Compliance Tips - The article provides a reminder of the prohibitive regulations regarding invoice usage, emphasizing the need for compliance to avoid potential tax issues [8]. Taxpayer Credit Evaluation - Taxpayers can apply for a review of their tax credit evaluation results if they have objections to the scoring or classification before the results are finalized [14]. - The review process must be completed by the tax authority within 15 working days of receiving the application [14]. R&D Expense Deduction - Companies can still enjoy tax deductions for R&D expenses even if the project fails, as long as the expenses meet the relevant policy requirements [16][17]. - For example, if a company incurs 3 million yuan in R&D costs, it can still claim deductions based on the incurred expenses, regardless of the project's outcome [16].

Group 1 - The article discusses the personal contribution wage base for social insurance, which is determined by the average wage of all insured personnel in the previous year, with a cap of 300% and a floor of 60% [4] - It specifies that for government employees, the personal contribution wage base includes basic salary, national allowances, and standardized bonuses [4] - For employees in public institutions, the contribution base includes basic salary, national allowances, and performance pay [4] Group 2 - The payment collection methods for employers include online channels such as the electronic tax bureau and offline channels like tax service halls [5] - Employees' contributions are deducted and paid by their employers [5] Group 3 - Employers are required to report contributions on a monthly basis [6] Group 4 - The basic pension insurance contributions for government and public institution employees are included in the social insurance fund budget management [7] - The policy basis for these regulations is the Social Insurance Law of the People's Republic of China [7]

Group 1 - The article discusses tax incentives introduced by the government to support the steady development of the marine economy [2] - Agricultural producers selling self-produced agricultural products are exempt from value-added tax [2] - Enterprises engaged in deep-sea fishing can enjoy exemption from corporate income tax if they hold the necessary licenses from the Ministry of Agriculture [3] Group 2 - Income from marine aquaculture projects is subject to a reduced corporate income tax rate, not exempt [4] - Crew members on deep-sea fishing vessels can benefit from personal income tax reductions based on their time spent at sea, effective until December 31, 2027 [4] - Fishing and aquaculture vessels are exempt from vehicle and vessel tax [5]

欢迎扫描下方二维码关注： 关于印发《上海市财政电子票据管理办法》的通知 沪财库〔2025〕42号 各区财政局、各有关单位： 为规范财政电子票据管理，加强财务监督，维护财经秩序，保护公民、法人和其他组织的合法权益，根据《中华人民共和国电子签名 法》《财政部关于印发〈财政电子票据管理办法〉的通知》（财综〔2024〕62号）等规定，结合本市实际，市财政局制订了《上海市财政 电子票据管理办法》，现印发给你们，请按照执行。 特此通知。 上海市财政局 2025年11月20日 上海市财政电子票据管理办法 第一章 总则 第一条 为规范财政电子票据管理，加强财务监督，维护财经秩序，保护公民、法人和其他组织的合法权益，根据《中华人民共和国 电子签名法》《财政票据管理办法》（财政部令第104号）、《会计档案管理办法》（财政部 国家档案局令第79号）、《财政部关于印发 〈关于加强数据资产管理的指导意见〉的通知》（财资〔2023〕141号）、《财政部关于印发〈财政电子票据管理办法〉的通知》（财综 〔2024〕62号）、《关于印发〈上海市政府非税收入收缴管理办法〉的通知》（沪财发〔2023〕13号）等有关规定，结合本市财政电子票 据管理 ...