欢迎扫描下方二维码关注： 国家税务总局 关于互联网平台企业报送涉税信息有关事项的公告 国家税务总局公告2025年第15号 根据《互联网平台企业涉税信息报送规定》（以下简称《规定》），现就互联网平台企业报送涉税信息有关事项公告如下： 一、报送涉税信息的互联网平台企业范围 依照《规定》应当报送涉税信息的互联网平台企业，包括运营以下互联网平台的企业： （五）提供教育、医疗、旅行、咨询、培训、经纪、设计、演出、广告、翻译、代理、技术服务、视听资讯、游戏休闲、网络文学、视频图文生成、网络贷款等服务的平 台； （六）为互联网平台提供聚合服务的平台； （七）为平台内的经营者和从业人员从事网络交易活动提供营利性服务的小程序、快应用等，以及为小程序、快应用等提供基础架构服务的平台； （八）其他为平台内的经营者和从业人员开展网络交易活动提供营利性服务的平台。 中华人民共和国境内（以下简称境内）互联网平台有多个运营主体的，由依法取得增值电信业务经营许可证的企业报送涉税信息；运营企业均未取得增值电信业务经营许 可证的，由办理互联网信息服务备案的企业报送涉税信息；运营企业均未取得增值电信业务经营许可证且均未办理互联网信息服务备案的，由 ...

Core Viewpoint - The announcement by the State Taxation Administration aims to facilitate internet platform enterprises in handling tax withholding and declaration for their workers, clarifying applicable tax policies and reducing the tax burden on workers [3][7]. Group 1: Personal Income Tax Policy and Withholding Declaration Process - Workers receiving labor remuneration from internet platform enterprises will have their personal income tax calculated using the cumulative withholding method as per the regulations [3]. - The specific calculation formula for the withholding tax is provided, which includes deductions for cumulative income, expenses, and exemptions [3]. - The process for internet platform enterprises to handle personal income tax withholding declarations follows existing regulations [3]. Group 2: Value-Added Tax Policy and Declaration Process - Workers receiving service income from internet platform enterprises can enjoy VAT exemptions and reduced rates under certain conditions, such as monthly sales below 100,000 yuan [3][4]. - Internet platform enterprises must verify the identity of workers and obtain written consent before handling VAT declarations [4]. - If a worker's service income exceeds the small-scale taxpayer exemption threshold, the platform enterprise must guide them to register as a market entity and handle their own VAT declarations [4]. Group 3: Corporate Income Tax Deductions - Internet platform enterprises that have completed personal income tax withholding and VAT declarations can use relevant tax payment certificates as deductions for corporate income tax [5]. - The enterprises must maintain proper documentation to prove the authenticity of transactions to qualify for these deductions [5]. Group 4: Other Matters - Internet platform enterprises are not required to repeatedly submit identity and income information for workers if they have already handled withholding and VAT declarations [6][19]. - Any false declarations by internet platform enterprises will lead to legal consequences and affect their tax compliance ratings [6]. Group 5: Implementation Timeline - The announcement will take effect from October 1, 2025 [7].

Core Viewpoint - The article highlights six common misconceptions regarding VAT declaration, aiming to assist taxpayers in correctly completing their VAT submissions for the month. Group 1: Misconceptions and Correct Interpretations - Misconception 1: Gifts to clients do not require VAT declaration. Correct Interpretation: Gifts purchased for clients are considered a sale under tax law and must be declared for VAT [3][4][5]. - Misconception 2: Small-scale taxpayers who register as general taxpayers mid-quarter do not need to file small-scale taxpayer declarations. Correct Interpretation: They must complete both small-scale taxpayer and general taxpayer declarations for the corresponding periods [6][7]. - Misconception 3: Small-scale taxpayers with monthly sales under 100,000 yuan can file zero VAT declarations. Correct Interpretation: Exemption from VAT does not equate to zero declaration; actual exempt amounts must be reported [8][9][10]. - Misconception 4: Companies can deduct input VAT for rented properties used as employee dormitories. Correct Interpretation: Input VAT for employee dormitories cannot be deducted, even with a special invoice [12][13][14]. - Misconception 5: General taxpayers can fully deduct input VAT on water and electricity bills when engaging in both simplified and general taxation projects. Correct Interpretation: Only the portion of input VAT related to general taxation projects can be deducted; the rest must be calculated and adjusted accordingly [15][16][17]. - Misconception 6: General taxpayers can only deduct input VAT at a 9% rate for agricultural products. Correct Interpretation: If agricultural products are used for producing or processing goods at a 13% rate, an additional 1% can be deducted, totaling a 10% deduction rate [18][19].

Core Viewpoint - The article discusses the tax benefits available to small hydropower stations at the county level and below, specifically regarding the simplified VAT calculation method at a rate of 3% for electricity production since July 1, 2014 [6][8]. Group 1: Tax Benefits - Small hydropower stations can choose to pay VAT at a simplified rate of 3% for electricity produced [6][8]. - The definition of a small hydropower unit includes those with a capacity of 50,000 kW or less [7][8]. Group 2: Eligibility Criteria - The eligibility for the simplified VAT calculation applies to small hydropower units constructed by various investment entities with a capacity of 50,000 kW or below [5][7].

Group 1 - The core concept of part-time employment is defined as a work arrangement where employees are primarily compensated on an hourly basis, with an average daily working time not exceeding four hours and a cumulative weekly working time not exceeding twenty-four hours [1] - Part-time employees are allowed to enter into labor contracts with one or more employers, provided that the later contracts do not affect the performance of earlier contracts [3] - It is important to note that part-time employment contracts cannot include a probation period [4] Group 2 - Either party in a part-time employment relationship can terminate the employment at any time without the obligation for the employer to provide economic compensation [5] - Oral agreements are permissible in part-time employment, but it is advisable to retain relevant documentation from the initial agreement [5] - The payment cycle for part-time labor remuneration must not exceed fifteen days, and the hourly wage must not be lower than the minimum wage set by the local government [5] Group 3 - Employees working part-time for multiple employers can participate in separate work injury insurance for each employer, as mandated by the relevant social insurance regulations [7] - In cases of work-related injuries, the employer where the employee was working at the time of the injury is responsible for the work injury insurance obligations [7]

Group 1 - The article discusses the classification and taxation of gold and silver jewelry, platinum jewelry, and diamond products, emphasizing the need for clear separation in accounting for sales of different types of jewelry [2][3] - Retail businesses engaged in gold and silver jewelry sales are identified as taxpayers for consumption tax, including those who engage in consignment processing or consignment sales [3][4] - The timing of tax obligations for gold and silver jewelry sales is specified, with tax due upon receipt of payment or issuance of sales receipts [5][6] Group 2 - The basis for calculating consumption tax for gold and silver jewelry is outlined, with different rules for various business models, such as trade-ins and bundled sales [6][7] - Special circumstances for determining the tax basis for consumption tax are discussed, including the use of similar jewelry sales prices or composition pricing when no similar sales exist [7] - The article provides guidance on the electronic tax filing process, highlighting the automated system for businesses solely engaged in gold and silver jewelry retail [8][10]

Core Viewpoint - The article discusses the implementation of a value-added tax (VAT) policy for resource comprehensive utilization projects, detailing the conditions and requirements for taxpayers to apply for VAT refunds under this policy [3][4][5]. Summary by Sections Taxpayer Eligibility and Requirements - Taxpayers engaged in resource comprehensive utilization projects must obtain VAT invoices from sellers for domestically purchased recycled resources, or appropriate customs documentation for imported resources [3][4]. - A detailed record of recycled resource purchases must be maintained, including supplier information and whether VAT invoices were obtained [4][5]. - The products sold must not fall under categories deemed as eliminated or restricted by the relevant regulatory authorities [5][6]. Conditions for VAT Refund Application - Taxpayers must not have a tax credit rating of C or D and should not have faced administrative penalties related to environmental protection or tax laws in the six months prior to the refund application [6][7]. - The calculation for the refundable VAT amount is based on the sales revenue of comprehensive utilization products, adjusted for any sales that do not qualify for the refund [4][6]. Policy Basis - The policy is based on the announcement from the Ministry of Finance and the State Taxation Administration regarding the improvement of VAT policies for resource comprehensive utilization [8].

欢迎扫描下方二维码关注： | 持有 主体 | 涉及 税(费) | 政策内容 | | --- | --- | --- | | | | 持有 2025 年 8 月 8 日之前已发行 | | | | 的(含续发行的部分):免税。 | | | | 持有 2025 年 8 月 8 日及之后新发 | | | | 行的:一般纳税人适用6%税率。 | | | 眉值甜 | | | | | 持有 2025年 8 月 8 日及之后新发 | | | | 行的:小规模纳税人月销售额≤10 | | | | 下元（季度<30万元） 名征曾值税· | | | J/J (子)文 = ) / J / | | --- | --- | | | 超过则适用 3%征收率销售收入减 | | | 按 1%征收率的政策。(政策执行至 | | 化 V | 2027年12月31日) | | 投 | 小规模纳税人、小型微利企业和个 | | 资 | 体工商户:城市维护建设税(市区 | | 者 | 7%,县城、镇5%,不在市区、县 | | | 城或者镇 1%)、教育费附加(3%) | | | 和地方教育附加(2%)以纳税人依 | | | 法实际缴纳的增值税额为计税依 ...

Group 1 - The article discusses the implementation of the "Taxpayer Credit Management Measures" by the State Administration of Taxation to enhance taxpayer compliance and promote the social credit system [3] - It highlights specific scenarios that will lead to a direct classification as D-level in taxpayer credit management [3] - The article provides a visual representation to clarify the key points of the new tax credit management policy [6] Group 2 - The article outlines the scope of social insurance coverage for flexible employment, including individual businesses and part-time workers not covered by basic pension and medical insurance [10] - It mentions the announcement by the State Administration of Taxation regarding the optimization of corporate income tax prepayment declaration, effective from October 1, 2025 [12] - The article details the changes in the corporate income tax prepayment declaration form, including new reporting requirements for export enterprises and adjustments in tax calculation methods [20][22]

Core Viewpoint - The article provides a detailed guide on how to query tax credit information through the Electronic Tax Bureau APP and website, emphasizing the importance of maintaining good tax credit ratings for businesses. Group 1: Electronic Tax Bureau APP - Users can log into the Electronic Tax Bureau APP and switch to the desired enterprise to access tax credit management [3] - The system displays the tax credit evaluation for the past three years, allowing users to view detailed indicators for each year [5] - Users can download tax credit evaluation information in PDF format from the evaluation information issuance interface [9] - The system recommends possible adjustment applications based on the current year's tax credit evaluation [11] Group 2: Electronic Tax Bureau Website - Businesses can log into the Electronic Tax Bureau website to check their current tax credit rating [13][14] - The system defaults to show the current year's tax credit pre-evaluation indicators, with options to view different years [17] - Users can print or download tax credit evaluations for previous years and apply for adjustments based on the evaluation results [18]