Core Viewpoint - The article discusses the new features added to the "One Network for All" platform to facilitate taxpayers in handling personal equity changes, specifically emphasizing the importance of tax declaration before proceeding with equity transfer [2][3]. Group 1: Process Overview - Step 1 involves logging into the "One Network for All" platform using either the electronic business license or the corporate one-card login, followed by searching for "personal equity change" [2]. - Step 2 requires taxpayers to confirm whether personal income tax and stamp duty related to equity transfer have been declared and paid, with online options available for both tax declarations [3][4]. - Step 3 includes filling out the equity change information, where users must provide details about the transferor and transferee, with options to add multiple transferees if necessary [4][5]. Group 2: Submission and Confirmation - In Step 4, users must upload necessary documents, including the equity transfer contract and proof of original equity value, before submitting the application [5]. - After submission, a success message is displayed, and users can track the status of their application using a unique approval code [5].

Group 1 - The article discusses the process for declaring and paying social insurance wages for newly insured employees in Zhejiang Province, emphasizing the steps to submit the monthly payment wages after verifying the information [2][8] - It outlines the procedure for making supplementary payments, including accessing the relevant module and submitting the necessary data [2][3] - Users can view detailed information about the declaration of all insurance types by clicking on the appropriate section [5] Group 2 - The article provides a reminder for users to confirm the accuracy of their declaration data before submission [6] - It highlights the importance of following the correct navigation path within the system to ensure proper submission of social insurance payments [2][3] - The content is sourced from the Zhejiang Taxation Bureau, indicating its official nature and relevance for local tax compliance [8][12]

Core Viewpoint - The article discusses the tax implications of classifying expenses as either business entertainment or business promotion, highlighting the differences in tax deductions for each category and the potential risks of misclassification [2][3]. Tax Deduction Standards - Business entertainment expenses can be deducted at 60% of the incurred amount, with a cap of 0.5% of annual sales revenue [2]. - Business promotion expenses can be deducted up to 15% of annual sales revenue, with any excess allowed to be carried forward to future tax years [2]. Example Analysis - A company with annual revenue of 20 million yuan that spends 5 million yuan on gifts for clients would classify this as business entertainment, resulting in a tax deduction of only 100,000 yuan, as it exceeds the 0.5% cap [2]. - Conversely, if the same company spends 5 million yuan on products for brand promotion, it can deduct up to 3 million yuan (15% of 20 million yuan) for tax purposes, with the remaining 2 million yuan eligible for carryover [2]. Tax Risk - Misclassifying business entertainment expenses as business promotion can lead to increased tax deductions and potential scrutiny from tax authorities, resulting in tax liabilities if discovered [3].

Core Viewpoint - The article discusses the tax exemption policy for heating service companies in the "Three North" regions of China, specifically regarding the VAT exemption on heating fees collected from individual residents until the end of the 2027 heating season [5][6]. Group 1: Tax Exemption Details - Heating service companies in the "Three North" regions can enjoy VAT exemption on heating fees collected from individual residents [5][6]. - The exemption applies to heating fees collected directly from residents, through other units, or paid by organizations on behalf of residents [4][6]. - The specific regions included in the "Three North" areas are listed, which encompass several provinces and municipalities [6]. Group 2: Policy Implementation - The policy is effective until the end of the 2027 heating season, allowing for continued support for heating service providers [4][5]. - The heating service companies must separately account for the VAT-exempt income according to the relevant tax regulations [6]. - The calculation of the exempt VAT for heating fees collected through operating companies is based on the proportion of fees received from residents [6].

Core Viewpoint - The article discusses the tax policies related to charitable donations in China, emphasizing the incentives for both individuals and enterprises to engage in philanthropic activities through tax deductions for qualifying donations [6][9][10]. Group 1: Tax Policies for Enterprises - Enterprises can deduct charitable donations made to specific channels, such as public welfare organizations and government agencies, from their taxable income [6][8]. - Donations for poverty alleviation made from January 1, 2019, to December 31, 2025, are fully deductible if directed to targeted poverty-stricken areas [9]. - For general charitable donations, enterprises can deduct amounts up to 12% of their annual profit; any excess can be carried forward for up to three years [8][10]. Group 2: Tax Policies for Individuals - Individuals can deduct charitable donations from their taxable income, with the deductible amount not exceeding 30% of their declared taxable income [10]. - Donations made to specific non-profit organizations, such as those supporting rural education or the Red Cross, are eligible for full tax deductions [11]. - Individuals must retain proper documentation, such as donation receipts, to substantiate their claims for tax deductions [13]. Group 3: Documentation and Compliance - Charitable organizations and government bodies must issue donation receipts to individuals and enterprises, which are necessary for tax deduction claims [4][13]. - If individuals cannot obtain receipts in a timely manner, they may use bank payment vouchers temporarily, but must provide the official receipts within 90 days [13]. - For collective donations organized by enterprises, a summary receipt can be used for tax deduction purposes [14].

Core Viewpoint - The new policy on VAT end-period tax refund will be implemented starting September 1, 2025, aimed at providing support to specific industries and taxpayers [4]. Group 1: New VAT End-Period Tax Refund Policy - The policy will take effect from September 1, 2025 [4]. - Eligible industries for tax refund include manufacturing, scientific research and technical services, software and information technology services, ecological protection and environmental governance, and real estate development [4][5]. Group 2: Eligibility Criteria for Tax Refund - Taxpayers in the specified industries must have VAT sales from these sectors exceeding 50% of their total VAT sales to qualify for the refund [6]. - For real estate developers, the VAT sales and prepayments must also exceed 50% of total VAT sales [7][8]. Group 3: Conditions for Application - Applicants must have an A or B tax credit rating and must not have committed tax fraud or been penalized for tax evasion in the past 36 months [11]. - The VAT sales amount includes declared sales, adjusted sales from audits, and assessed sales [12]. Group 4: Calculation of Refundable Tax Amount - The refundable tax amount for eligible taxpayers is calculated based on the end-period tax amount and the proportion of deductible input tax [13][15][18]. - Specific formulas are provided for different categories of taxpayers to determine the refundable amount based on their sales and prepayments [15][18]. Group 5: Interaction with Other Tax Policies - Taxpayers who have already received VAT refunds since April 1, 2019, cannot apply for the immediate refund or deferred refund policies unless they return the previously refunded amounts [22][23].

Group 1 - The article emphasizes the importance of timely tax declaration to avoid being classified as a "non-regular taxpayer," which can lead to restrictions on invoice usage and affect normal business operations [3][4] - Companies that are classified as "non-regular taxpayers" will face public announcements and potential limitations on their business activities, including the inability to issue invoices [3][4] - To resolve the "non-regular taxpayer" status, companies must log into the electronic tax bureau, pay overdue penalties, and complete supplementary declarations [3][4] Group 2 - After resolving the "non-regular taxpayer" status, companies are reminded to submit their invoices on time to maintain compliance [4] - The article references specific policies and guidelines from the National Taxation Bureau regarding tax management and compliance [4][10]

图片 热点梳理 图片 问答来啦 近期有纳税人来电咨询网上个人股权转让该如何操作？这一期，申税小微收集整理了一篇专题问答供大家学习，一起来看看呀~ 图片 1. 如何在网上填报个人股权转让所得资料信息（股权转让方资料填写）？ 答： 自然人电子税务局WEB端填报资料信息操作路径如下： 1.自然人转让方登录自然人电子税务局(WEB端)，在"我要办税"的"税费申报"模块中找到"个人股权转让所得"，点击进入。 2.认真阅读"办理须知"和"所需材料"后，勾选"我已阅读并知晓"，进入填报界面。 12366 3.正确录入基本信息，进入下一步。 欢迎扫描下方二维码关注： 4.准确填写"股权受让方信息"，并按要求在指定位置报送"附报资料"。 5.核对税前扣除费用是否准确，并根据实际情况修改收入总额或填写准予扣除的个人捐赠支出信息。 注意：①收入总额、财产原值、允许扣除的税费根据上一步骤中股权转让信息自动带出；② 投资抵扣金额 根据纳税人天使投资备案 信息自动带出且不可修改 。 6.系统根据填报信息，自动生成应纳税款，并显示提交确认信息。 | 自然人用子视频局 | | O HO I Q FEAT REFO TEXH 178AN | ...

Group 1 - The article defines technology transfer and technology development as business activities related to the transfer of technology, research and development services, and technical consulting [1][8] - Technology transfer fees and technology development fees can only issue a general VAT invoice with a tax rate of "exempt" and cannot issue a special VAT invoice [2][3] - Technical consulting and services related to technology transfer and development must be invoiced together with the price of the technology transfer or development [3][8] Group 2 - Exemptions from VAT for technology transfer include both patented and non-patented technologies, as well as related technical consulting and services [8][9] - There is no need for prior filing to enjoy VAT exemption for technology development income [10] - Eligible technology transfer income can also enjoy corporate income tax benefits, with a portion of technology transfer income not exceeding 5 million yuan exempt from corporate income tax [11]

欢迎扫描下方二维码关注： 进行网上申报及缴纳,让我们一起 解下具体的操作路径吧! ite 1 1 首页【我要办税】-【税费申报及缴纳】-【非税收 1 通用申报(主管部门核定)】 全国统一规范电子税务 首页 我想办移 地方特色 (Q) 2 费源信息均会弹出,选择要申报的一项,点击"申报" 杭州市 全国统一规范电子报务局 眼公 主管部门采售粤酒信息列录 最喜欢走 合同编号 费源编号 无机结果 上一篇： 2000 2008 天府线路 2 水土保持补偿费 E END FRANCE FOR SEE SE FE ----------- 申报 共 2 晨发国 10 集/页 v 3 核对信息无误后,点击"提交申报"。 @ 杭州 全国统一规范电子税务局 新江 有限公司 · ← 返回 ■页 · 水土保持补偿费信息采集 3 波热线设中"德默斯顿《 靖日本航开工日》" 松岛"迈伯拿玩开工日" 不一致，可使命"重要能害明回修改",一致请愿地 费款申报时间 2025年7月7日 (2025-07-07至2025-07-07) 自転刺迷资料 街道影頓 据悉人们解卷(法一计录俄斯代品) 提目薪在地行政区域 傲闘人做破 reson 場自名8 上 ...