Core Viewpoint - The revised Property Management Regulations of Shanxi Province emphasize strengthening party leadership in the property industry, enhancing owner autonomy, and establishing a joint meeting system for property management, effective from January 1, 2026 [3][4]. Group 1: Strengthening Governance - The regulations clarify the roles of various departments and organizations in property management, aiming to create a comprehensive regulatory system [4]. - A joint meeting system for property management is mandated, with county-level governments required to incorporate property management into community governance [3][4]. Group 2: Enhancing Owner Autonomy - The regulations provide detailed provisions for the establishment and operation of owners' committees, enhancing the operational feasibility and ensuring owners' primary role in property management [4]. - A property management committee system is introduced for newly delivered residential areas that do not yet meet the conditions for establishing an owners' committee [4]. Group 3: Standardizing Property Services - The regulations specify the content and filing requirements for property service contracts, and standardize service fees, with government-guided pricing for preliminary property services and affordable housing [5]. - Property service providers are required to publicly disclose information about service fees and management practices, ensuring transparency and accountability [5][6]. Group 4: Legal Responsibilities and Penalties - The regulations impose stricter penalties for violations such as failure to fulfill warranty obligations and unauthorized alterations to property facilities, ensuring clear enforcement responsibilities [6]. - Specific penalties are established for various infractions, ensuring that enforcement agencies are clearly defined and that the regulations can be effectively implemented [6].

欢迎扫描下方二维码关注： √ C级为年度评价指标得分40分以上不 满70分的; √ D级为年度评价指标得分不满40分或 者有严重失信行为的。 问题 我们企业是去年成立的，最近在竞标 个项目, 要求必须是B级以上纳税 缴费信用的企业才可以参与竞标。但 是我们企业的纳税缴费信用等级目 前是M级，请问今年可以调整信用级 别吗? 根据《纳税缴费信用管理办法》规 定，因距首次在税务机关办理税费事 宜时间不满一个评价年度未参加年度 评价的，可在纳入纳税缴费信用管理 满12个月后申请复评,主管税务机关 依据经营主体近12个月的纳税缴费信 用状况,确定其纳税缴费信用级别, 并于受理申请的次月完成复评,并提 供查询服务，帮助新设立经营主体更 快积累信用资产。 问题二 那怎样申请调整信用级别? 如果您是去年设立的企业，至今已经 设立满12个月，您可以登录电子税务 局，搜索"纳税缴费信用管理"模 块,点击【申请调整】,申请复评年 度选择"当前年度"，复评申请原因 选择"新设立纳税人复评,符合纳税 缴 费 信 用 修 复 条 件 的 同 步 开 展 修 复",提供相应的申请资料,提交后 等待审核即可。税务机关将在次月, 依据您企业近 ...

Core Viewpoint - Export enterprises can apply for export tax refunds when purchasing goods from small-scale taxpayers and obtaining special invoices, following specific guidelines for determining the applicable tax refund rate [2][4]. Group 1: Export Tax Refund Eligibility - Export enterprises can apply for tax refunds on goods purchased from small-scale taxpayers, as per the regulations outlined in the notice from the Ministry of Finance and the State Administration of Taxation [2]. - The refund rate for exported goods purchased from small-scale taxpayers is determined by the lower of the tax rate on the special invoice and the export tax refund rate [2][4]. Group 2: Determining Applicable Tax Rates - To determine which tax rate is lower, enterprises can check the export tax refund rate through the State Administration of Taxation's "Export Tax Refund Rate Library" or local electronic tax offices [2][4]. - An example illustrates that if the export tax refund rate is 9% and the special invoice tax rate is 3%, the applicable refund rate would be 3% based on the lower rate principle [4]. Group 3: Submission Considerations for Tax Refunds - When submitting tax refund applications, enterprises must manually adjust the tax rate in the refund declaration system to 1% or 3% if the special invoice tax rate is lower; otherwise, the system may flag discrepancies [6].

Group 1 - The article emphasizes the importance of confirming the special additional deductions for personal income tax for the year 2026, starting from today [6] - Taxpayers can modify or confirm their special additional deduction information through the personal income tax app, and must complete this process within the current month [6][10] - The special additional deduction items include child education, continuing education, major medical expenses, housing loan interest, housing rent, elderly care, and childcare for children under three years old [10] Group 2 - Taxpayers are reminded to confirm their deductions annually between December 1 and December 31 for the following year [10] - The article provides a step-by-step guide for first-time filers on how to enjoy various special additional deductions [5] - The source of the information is from the Xiamen Taxation Bureau and the article is published by the China Taxation News [6][10]

Group 1 - The core concept of comprehensive digital electronic invoices (referred to as digital invoices) is that they are a new type of invoice with fully digitized elements, a nationally unified number, intelligent issuance limits, and automatic information flow between tax subjects through digital tax accounts, holding the same legal validity as paper invoices [2][3]. - Digital invoices can be delivered automatically through electronic invoice service platforms, and can also be sent via email, QR codes, or downloaded and printed, with tracking of download and print counts [2][3]. - Taxpayers must confirm the purpose of digital invoices through their tax digital accounts if they intend to use them for VAT input tax deduction, consumption tax refund, or export tax refund applications [2][3]. Group 2 - Taxpayers can log into their tax digital accounts to query, download, print, and export information related to digital invoices by selecting various criteria such as invoice type and number [3]. - To issue a red digital invoice, the issuer must follow specific procedures depending on whether the original blue invoice has been confirmed for use or not, including initiating a red invoice process and obtaining confirmation from the recipient [3][9]. - If a digital invoice has been used for VAT declaration deductions, the taxpayer must adjust their input tax based on the confirmed amounts until they receive the red digital invoice [9].

Core Points - The article emphasizes the importance of confirming individual income tax special additional deductions for the year 2026, starting from December 1, and highlights the need for taxpayers to complete this process within the month [1]. Group 1: Special Additional Deductions - The special additional deductions include: child education, continuing education, serious illness medical expenses, housing loan interest, housing rent, elderly care, and childcare for children under three years old [1]. - Taxpayers must confirm the deductions for the next year in December each year and report them to the withholding agent [1]. Group 2: Common Mistakes in Reporting - For child education, a common mistake is reporting the total deduction for the same child exceeding 100% [2]. - Continuing education deductions may be incorrectly reported if taxpayers start claiming from the month of registration for self-study exams instead of the month of actual education [3]. - Serious illness medical expenses can be incorrectly reported by including the total amount from medical expense settlement slips instead of the out-of-pocket expenses within the insurance directory [4]. - For housing loan interest, a mistake occurs when both spouses claim 100% of the deduction after purchasing a house together [6]. - In housing rent, both spouses may incorrectly claim the deduction if they work in the same city [8]. - For elderly care, a common error is reporting parents over 60 years old as dependents when the taxpayer is not an only child [9]. Additionally, mistakenly reporting grandparents or great-grandparents instead of parents under 60 years old is also noted [10].

Group 1 - The article provides a detailed guide on how to apply for and issue value-added tax (VAT) invoices online, specifically focusing on the process of issuing general VAT invoices for goods and services [3][4][5] - It outlines the steps involved in the application process, including selecting the taxable location, filling in project information, and confirming tax information before submission [4][5] - The system automatically calculates the tax amount due, and users can download the invoice once it is successfully issued, eliminating the need for physical trips [4][5] Group 2 - Common issues and remedies are discussed, such as how to handle mistakes in invoice issuance, including options for voiding invoices or applying for red-letter invoices for corrections [5] - The article emphasizes the importance of the electronic tax bureau for managing invoice applications and provides pathways for users to navigate the system effectively [11][14] - It also mentions the ability for legal representatives and financial officers to set the facial recognition authentication duration for issuing electronic invoices, enhancing security and efficiency [11][15]

Group 1 - The article discusses the implementation of the pilot program for the transition from business tax to value-added tax (VAT) in the tourism service sector, allowing taxpayers to calculate sales revenue based on the net amount after deducting certain expenses [2] - Taxpayers providing tourism services can choose to calculate their sales revenue by deducting accommodation, dining, transportation, visa, ticket fees, and other related costs from the total amount received [2] - The article emphasizes that taxpayers opting for this calculation method cannot issue special VAT invoices for the deducted expenses but can issue regular invoices instead [2] Group 2 - The article outlines the process for issuing blue invoices through the electronic tax bureau, including steps for logging in and selecting the appropriate invoice type [4][6] - It provides a detailed guide on how to fill in the necessary information for issuing invoices, including the selection of project names and automatic prompts for deductible items [6] - The article also mentions the importance of submitting tax source information for property and behavior taxes through the electronic tax bureau [16][18]

Core Points - The article announces the start of the confirmation process for the 2026 individual income tax special additional deductions, which must be completed within December 2023 [1][5][21] Summary by Sections Confirmation Process - Taxpayers can confirm their 2026 special additional deduction information through the personal income tax app, with a deadline of December 31, 2023 [1][5] - If there are no changes from the previous year, taxpayers can use the "one-click carryover" feature to complete the confirmation [3][21] - For modifications, taxpayers can select the relevant deduction item in the "filing records" and click "modify" [3][21] - New entries can be added by selecting the appropriate project in the "special additional deduction filing" module [3] Deduction Standards - The deduction standards for various categories are as follows: - Childcare for children under 3 years: 2000 yuan per month per child [4][13] - Elderly care: 3000 yuan per month for only children; non-only children must share this amount with siblings, capped at 1500 yuan per month per person [4][12] - Continuing education: 3600 yuan for vocational qualification education in the year of obtaining the certificate; 400 yuan per month for degree education during the study period [4][8] - Major medical expenses: Actual expenses exceeding 15000 yuan after insurance reimbursement, capped at 80000 yuan [4][9] - Housing loan interest: 1000 yuan per month for the first home loan, with a maximum deduction period of 240 months [4][10] - Housing rent: Deductions vary by city size, with 1500 yuan for major cities, 1100 yuan for cities with over 1 million residents, and 800 yuan for smaller cities [4][11] Importance of Confirmation - Taxpayers must confirm their deduction information annually to avoid suspension of deductions starting January of the following year [21] - Changes in personal circumstances, such as new dependents or changes in education status, require updates to the deduction information [21]

Group 1 - The article discusses the tax deduction options available for parents, highlighting that they can choose either one parent to claim 100% of the deduction or split it equally, with each parent claiming 50% [4][8]. - Once a deduction method is selected for the tax year, it cannot be changed, emphasizing the importance of prior discussion between parents [7][8]. - The article raises a question about whether parents can still enjoy the child education deduction if their child has graduated and started working, indicating a need for clarity on eligibility [9]. Group 2 - The article provides information on the process of issuing invoices through the electronic tax bureau, detailing steps such as logging in, selecting invoice types, and entering necessary information [16][18]. - It mentions that trial taxpayers providing tourism services can choose to calculate their sales based on the total price and additional fees, with specific conditions on issuing invoices [15].