欢迎扫描下方二维码关注： 非税收入是指除税收收入以外， 由各级国家机关、事业单位、代行政府职能的社会团体及其他组织依法利用国家权力、政 府信誉、国有资源（资产）所有者权益等取得的各项收入。 税务部门征收非税收入起步于1986年教育费附加的开征。为了让您 更清晰地了解非税收入相关政策、掌握申报流程，我们特推出"非税"合集，为大家介绍常见非税收入的相关知识。 本期为大家介绍的是 —— 矿产资源专项收入 一 什么是矿产资源专项收入？ 矿产资源专项收入，是指 国家以矿产资源所有者身份对在中华人民共和国领域及管辖海域 勘查、开采矿产资源的探矿权人或 采矿权人收取的各项收入。 主要包括 矿业权出让收益 （含探矿权出让收益和采矿权出让收益）、探矿权使用费、 采矿权使用费 自2022年1月1日起，矿产资源专项收入由税务部门负责征收。 。 (一) 矿业权出让收益 矿业权出让收益征收方式包括按矿业权出让收益率形式征收或按出让金额形式征收。 按矿业权出让收益率形式征收 （1）适用 范围 二 缴费主体 在中华人民共和国领域及管辖海域勘查、开采矿产资源的矿业权人。 矿业权人包括 探矿权人和采矿权人。 三 征收标准 按 竞争方式 出让探 ...

Group 1 - The article discusses the process for declaring the Employment Security Fund for Persons with Disabilities when encountering the message "No tax types available for declaration through this function" [3] - It suggests an alternative declaration path through the tax payment and declaration section for non-tax income [3] - The article emphasizes the importance of understanding the compliance guidelines related to stamp duty and common misconceptions [11][12] Group 2 - It clarifies that not all contracts are subject to stamp duty, and only specific types of contracts are taxable [11][15] - The article outlines several common misconceptions regarding stamp duty, such as the belief that contracts must be signed to incur tax liability [16][18] - It states that stamp duty is non-refundable even if the contract is canceled after payment [20][23] Group 3 - The article explains that if the taxable contract does not specify an amount, the taxpayer must declare the contract's existence in the first tax declaration period and pay based on the actual settlement amount in the next period [25][28] - It highlights that changes in contract amounts require corresponding adjustments in stamp duty payments [29][32] - The article also notes that the tax basis for stamp duty does not include VAT amounts unless specified [37][41]

Core Viewpoint - The article emphasizes the importance of timely and accurate reporting of information by tax-related professional service institutions to enhance their credit rating and compliance with tax regulations [4][6]. Group 1: Reporting Requirements - Tax-related professional service institutions must submit basic information about their personnel to the tax authority before providing services, and any changes must be reported within 30 days [4]. - Institutions are required to report service agreements accurately to avoid penalties for insufficient reporting [4][6]. - Four specific business reports must be submitted by March 31 of the following year after completing certain tax-related services [6][7]. Group 2: Evaluation and Scoring - Institutions receive scores based on timely submission of annual reports, with full points awarded for on-time submissions and penalties for late submissions [6][7]. - Client satisfaction evaluations are automatically sent to clients after service completion, impacting the institution's score based on client feedback [6][7]. - Institutions can earn additional points by submitting general tax consultation reports, with a cap on the total points that can be earned [6][7]. Group 3: Compliance and Organizational Structure - Joining industry associations and establishing a party organization can yield additional points for tax-related professional service institutions [6][7]. - Institutions must ensure compliance with invoicing regulations based on their actual business operations [6][7]. - The credit rating of clients affects the scoring of the institution, with higher-rated clients contributing positively to the institution's overall score [6][7].

Core Viewpoint - The article provides a detailed guide on how to terminate a service agreement between tax service institutions and their clients through the national unified electronic tax bureau in Shenzhen, emphasizing the operational steps involved in the process [3][4][5]. Group 1: Service Agreement Termination Process - Tax service institutions must log in as a business entity to initiate the termination process [3]. - After logging in, they should navigate to the "Tax Handling" section and select "Tax Service - Tax Service Institution Management" [4]. - Within the "Tax Service Institution Management" interface, they can manage agreement details by clicking on the "Agreement Element Information" card [5]. Group 2: Common Questions and Answers - Tax service refers to professional services that provide tax-related assistance, such as tax representation, based on client engagement [6]. - If a tax service institution's personnel information matches that of the client, it will trigger a prompt during information entry, as the service personnel must not share identities with the client's tax handlers [6]. - Clients can confirm their tax service institutions by logging into the electronic tax bureau and following the path to "My Agency" under "Tax Handling" to review and confirm pending agencies [7].

Core Viewpoint - The article discusses the classification and handling of abnormal VAT invoices, outlining the criteria for invoices to be deemed abnormal and the subsequent actions required by taxpayers [3][4][5][6]. Group 1: Criteria for Abnormal VAT Invoices - Abnormal VAT invoices can be classified under several conditions, including loss or theft of tax control equipment, non-compliance in tax declaration, discrepancies found during audits, and evidence of tax evasion [3]. - Specific scenarios such as significant discrepancies in trade activities or tax evasion by businesses can also lead to invoices being classified as abnormal [3]. Group 2: Handling of Abnormal VAT Invoices - For general VAT taxpayers, if they have not yet declared the input VAT, they are not allowed to deduct it; if they have already declared it, they must reverse the input VAT [4]. - Export tax refunds are similarly affected; taxpayers must not process refunds for invoices classified as abnormal and may need to return previously refunded amounts [5]. Group 3: Disputing Abnormal Invoices - Taxpayers can contest the classification of an abnormal invoice by applying for verification from the tax authority. If the invoice is found compliant, taxpayers may continue to claim deductions or refunds [6]. Group 4: Reporting and Rectifying Abnormal Invoices - Taxpayers must report any abnormal invoices in their VAT declarations, especially if notified by tax authorities. The treatment of these invoices depends on the taxpayer's credit rating and the timing of their verification requests [6]. - If an invoice is later cleared of its abnormal status, taxpayers can reclaim the input VAT, following specific reporting procedures [6].

Group 1 - The article discusses the tax implications of parents transferring property to their children, emphasizing that such transfers, whether compensated or gratuitous, are subject to taxation and may qualify for tax benefits under certain conditions [1][3]. - It clarifies that property transfer does not equate to tax exemption, highlighting the importance of understanding relevant tax policies to avoid common misconceptions [1][3]. Group 2 - The article outlines common misconceptions regarding stamp duty, including the belief that all contracts require stamp duty payment and that tax can be refunded if a contract is canceled [11][21]. - It specifies that stamp duty is applicable to various types of contracts, including real estate sales contracts, and provides a detailed list of contracts subject to stamp duty [13][15]. - The article emphasizes that changes in contract amounts necessitate corresponding adjustments in stamp duty payments, and it is crucial to report any changes accurately to avoid penalties [28][30].

Core Viewpoint - The article discusses tax reduction policies for companies hiring self-employed veterans, detailing the specific tax benefits and how to calculate them [4]. Tax Reduction Policies - From January 1, 2023, to December 31, 2027, companies hiring self-employed veterans can receive a tax reduction for three years, provided they sign a labor contract for at least one year and pay social insurance [4]. - The standard deduction is set at 6,000 yuan per person per year, with a maximum increase of 50%, allowing local governments to adjust the amount based on regional conditions [4]. Calculation Example - A company employing veterans can calculate the tax reduction based on the number of months worked in the year. For example, if a veteran worked for one month, the deduction for June would be calculated as follows: - Deduction = (1 month / 12) * 9,000 yuan * 20 = 15,000 yuan [4]. - The company can deduct this amount from various taxes, including VAT, urban maintenance and construction tax, education fees, and corporate income tax [4]. Tax Filing Instructions - The article provides a step-by-step guide on filling out the VAT and additional tax declaration forms, including selecting the tax reduction code, entering the initial balance, current amounts, and actual deductions [4].

Core Viewpoint - The article discusses the implementation of the "Land Occupation Tax Law" in China, which aims to regulate land use, enhance land management, and protect arable land, effective from September 1, 2019 [2]. PART.01 Tax Reduction Standards - The tax for occupying arable land for transportation facilities such as railways, highways, airports, ports, waterways, and water conservancy projects is reduced to 2 yuan per square meter [2]. PART.02 Tax Reduction Scope - The tax reduction applies to specific types of transportation facilities, including: - Railways: Excludes dedicated railways and specific structures [5]. - Highways: Includes approved national, provincial, county, and rural roads [5]. - Airports: Limited to approved civil airports for aircraft operations [5]. - Ports: Applies to approved ports for ship access and cargo handling [5]. - Waterways: Covers safe navigation channels in various water bodies [5]. - Water Conservancy Projects: Includes approved projects for flood control, irrigation, and water resource protection [5]. PART.03 Enjoyment Method - Taxpayers must self-assess eligibility for tax reductions, submit applications, and retain relevant documentation for verification [6]. PART.04 Change of Land Use - If the land use changes and no longer qualifies for tax reduction, taxpayers must pay the applicable tax based on the local rate, with obligations arising on the date of change [7]. PART.05 Policy Basis - The article clarifies that facilities like service areas along highways do not qualify for the reduced tax rate of 2 yuan per square meter [9].

Group 1 - The article discusses the exemption of vehicle and vessel tax for certain categories, including tractors, electric vehicles, and fuel cell vehicles, as per relevant tax regulations [4][5]. - It highlights that domestic units and individuals renting foreign-flagged vessels are also exempt from vehicle and vessel tax [6]. - Specific categories of vessels, such as fishing boats, military vehicles, and emergency rescue vehicles, are listed as exempt from the tax [7]. Group 2 - The article emphasizes that energy-saving and new energy vehicles may qualify for tax reductions or exemptions, particularly for those affected by natural disasters or other special circumstances [8]. - It mentions that not all new energy vehicle models are eligible for vehicle purchase tax exemptions, indicating a need for careful consideration [12]. - The article provides information on the application process for tax refunds in certain situations, although specific details are not included [9].

Group 1 - The article discusses the tax benefits and policies for small and micro enterprises in China, highlighting the criteria for qualification and the specific tax reductions available [24][29][30] - Small and micro enterprises are defined as those with an annual taxable income not exceeding 3 million yuan, fewer than 300 employees, and total assets not exceeding 50 million yuan [24] - The article outlines that from January 1, 2023, to December 31, 2027, small and micro enterprises can enjoy a reduced corporate income tax rate, effectively lowering their tax burden to 5% on income up to 3 million yuan [30][31] Group 2 - Additional tax relief measures include a 50% reduction in various taxes for small-scale VAT taxpayers and micro enterprises, applicable to resource tax, urban maintenance and construction tax, property tax, and others [31][32] - Small-scale VAT taxpayers with monthly sales below 100,000 yuan are exempt from VAT, and those with quarterly sales below 300,000 yuan also qualify for exemption [36] - Financial institutions are exempt from stamp duty on loan contracts with small and micro enterprises, which is a significant benefit for these businesses [39] Group 3 - Companies with 30 or fewer employees are exempt from the employment security fund for disabled persons from January 1, 2023, to December 31, 2027 [40] - The article references several policy documents that provide the legal basis for these tax benefits, ensuring that small and micro enterprises are supported in their growth and development [41][42]