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 ...

欢迎扫描下方二维码关注： （一）用人单位和劳动者符合法律、法规规定的主体资格； 不是的！ 《关于确立劳动关系 有关事项的通知》规定 用人单位招用劳动者未订立书面劳动合同， 但同时具备下列情形的，劳动关系成立： 劳动合同是保障劳动者 实现劳动权益的重要法律形式之一 没有劳动合同 是不是就不能证明劳动关系了？ （二）用人单位依法制定的各项劳动规章制度适用于劳动者，劳动者受用人单位的劳动管理，从事用人单位安排的有报酬的劳动； （三）劳动者提供的劳动是用人单位业务的组成部分。 用人单位未与劳动者签订劳动合同 认定双方存在劳动关系时 可参照下列凭证 ： 工资支付凭证或记录（职工工资发放花名册）、缴纳各项社会保险费的记录； 用人单位向劳动者发放的"工作证"、"服务证"等能够证明身份的证件； 劳动者填写的用人单位招工招聘"登记表"、"报名表"等招用记录； 考勤记录； 其他劳动者的证言等。 其中，1、3、4项的有关凭证 由用人单位负举证责任 1 2 3 4 5 用人单位用工时未签订 书面劳动合同，可以在以后补签吗？ 《劳动合同法》 第十条第二款规定 已建立劳动关系，未同时订立书面劳动合同的，应当 自用工之日起一个月内订立书面 ...

Core Viewpoint - The article discusses the property tax imposed on vehicles and vessels registered or used within the People's Republic of China, detailing the legal basis, payment obligations, calculation methods, and exemptions. Taxation Overview - The property tax for vehicles and vessels is calculated annually and paid in one lump sum, based on the "Vehicle and Vessel Tax Law of the People's Republic of China" and its implementation regulations [3]. - The tax supports transportation infrastructure, promotes energy conservation and emission reduction, and regulates resource allocation [3]. Taxpayer Obligations - Taxpayers include owners or managers of vehicles and vessels as specified in the tax rate table [3]. - Payment locations are determined by the registration location of the vehicle or vessel, or the location of the tax withholding obligation [3]. Tax Calculation - The tax amount for newly purchased vehicles or vessels is calculated as follows: - Tax amount = (Annual tax amount ÷ 12) * Number of taxable months - Taxable months = 12 - Month of tax obligation occurrence + 1 [3]. - Specific tax rates are provided based on engine displacement and vehicle type, with rates ranging from 60 yuan for vehicles with an engine displacement of 1.0L or less to 3600 yuan for vehicles with an engine displacement over 4.0L [3]. Exemptions and Reductions - Exemptions apply to fishing vessels, military vehicles, police vehicles, and certain emergency rescue vehicles, among others [3]. - A reduction of 50% in tax is available for energy-saving vehicles with an engine displacement of 1.6L or less [3]. Payment Channels - Tax payments can be made online through a unified electronic tax bureau or offline through insurance companies and tax service halls [3]. Additional Information - The article includes a section addressing common questions, such as tax refunds for scrapped vehicles [3].

Group 1 - The article discusses the classification of foreign individuals as either residents or non-residents for tax purposes in China, detailing the criteria for each classification [3][4]. - Resident individuals are subject to personal income tax on income sourced both within and outside China, while non-resident individuals are only taxed on income sourced within China [3][5]. - The article outlines the process for converting from non-resident to resident status and vice versa, including the necessary reporting to tax authorities [6][7]. Group 2 - It explains how to determine the source of income for foreign individuals, particularly regarding salary and bonuses, and the calculation methods for income sourced from within China [10][11]. - The article specifies that income from positions such as directors and senior management in resident enterprises is considered sourced from within China, regardless of where the duties are performed [13]. - It also covers the treatment of remuneration for authors and other professionals, clarifying that income from domestic entities is deemed sourced from within China [14]. Group 3 - The article provides guidance on the registration process for foreign individuals to file personal income tax, including the use of the personal income tax app [17][19]. - It highlights the importance of merging tax files for individuals who have changed their identification documents to ensure accurate tax reporting [22][23]. - The article discusses the options available for foreign individuals regarding special deductions and tax treaty benefits, emphasizing the need for proper documentation [36][39].

Core Viewpoint - The article discusses the implementation and benefits of the "Leqi Digital Open Platform" for taxpayers, highlighting the significant reduction in time for issuing electronic invoices and tax declaration processes, with over 100 million electronic invoices issued in August, accounting for over 85% of the total [3]. Group 1: Leqi Self-Use Overview - Leqi Self-Use refers to a model where enterprises connected to the Leqi platform provide electronic invoice usage and tax declaration services for themselves and their subordinate units [4]. - The service targets two types of entities: Directly Connected Units and Using Units, with specific definitions and roles outlined for each [6][7]. Group 2: Eligibility Criteria for Leqi Self-Use - Directly Connected Units must meet several criteria, including a combined annual revenue of over 50 million yuan, a minimum of 10,000 invoices issued or received in the past year, and a tax credit rating of A or B [8]. - Using Units must be subordinate to the Directly Connected Units and generally should have a tax credit rating of A, B, or M, with no significant tax violations in the past three years [8]. Group 3: Application Process for Leqi Platform - The application process for Directly Connected Units involves submitting paper materials for review, followed by an online application through the Leqi platform after approval [10]. - Using Units respond to invitations from Directly Connected Units, confirming their participation and providing necessary documentation [11].