Group 1 - Medical institutions refer to organizations established in accordance with relevant regulations that possess medical practice qualifications, including various military and armed police medical institutions, but excluding profit-oriented cosmetic medical institutions [2] - Old books refer to ancient and used books acquired from society, which are sold by individuals [2] - Institutions such as nurseries and kindergartens are defined as organizations that have obtained qualifications for childcare or preschool education, with their VAT-exempt income including fees for childcare and educational services [3] Group 2 - Elderly care institutions are defined as various types of organizations established to provide concentrated accommodation and care services for the elderly [3] - Disability service institutions are specialized organizations established to provide relevant services for individuals with disabilities [3] - The income from ticket sales for cultural activities organized by museums, memorials, cultural centers, and religious venues is classified as first-level ticket income [3] Group 3 - The implementation of the Value-Added Tax Law of the People's Republic of China and its regulations will take effect on January 1, 2026 [3]

欢迎扫描下方二维码关注： 登录个人所得税 APP , 点击【办 & 查】-【专项 附加扣除】。 力1&查 请选择您需要办理或查询的事项 办税 综合所得年度汇算 申报与查询综合所得年度汇算 项附加扣持 壤报与查询7项专项附加扣除信息 个人养老金扣除 经营所得申报 纳税记录开具 管理 取得经营所得后办 生成或查看纳税记 理申报 景 录入或查看个人券 老金扣除信息 NEW re p 涉税服务人员信 公益慈善捐赠扣 委托代理关系管 除填报 息管理 理 录入或查看准予扣 委托代理机构或个 填报涉税服务人员 信息与申领信用码 除的捐赠记录 人代办年度汇算 警示案例 > 查询 待力 来源： 国家税务总局广州市税务局 国家税务总局广州市黄埔区税务局 国家税务总局广州开发区税务局 编发： 广州税务融媒体中心 来源广州税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 19以マーズドリリHJ日が1日本の40 / S ...

Core Viewpoint - The article discusses the new regulations issued by the State Taxation Administration regarding the registration management of general VAT taxpayers, emphasizing the conditions under which small-scale taxpayers can register as general taxpayers and the effective date of such registrations [3][5][11]. Group 1: Registration Conditions - Small-scale taxpayers with sound accounting and the ability to provide accurate tax information can apply for general taxpayer registration if their annual VAT sales do not exceed the specified threshold [5][11]. - The effective date for small-scale taxpayers who register as general taxpayers is the first day of the month in which the registration is completed [5][14]. Group 2: Examples of Registration - Example 1: A retail taxpayer (A) with annual VAT sales under 5 million yuan applies for general taxpayer registration on May 10, 2026. The effective date is retroactively set to May 1, 2026, allowing for adjustments in invoicing [5][11]. - Example 2: A banking taxpayer (B) also applies for registration on May 10, 2026, but chooses a quarterly tax period, making the effective date April 1, 2026 [5][11]. Group 3: Adjustments and Compliance - Taxpayers who adjust their sales figures due to self-correction or audits must register as general taxpayers within 10 working days from the adjustment date, with the effective date being the first day of the month in which the sales exceed the threshold [14][18]. - If a taxpayer fails to register within the stipulated time, the tax authority will automatically include them in the general taxpayer management, maintaining the effective date as per the original adjustment [18].

Core Viewpoint - The article discusses common misconceptions regarding the handling of value-added tax (VAT) during corporate restructuring and reorganization, emphasizing the importance of understanding the relevant regulations and avoiding mistakes in VAT processing [8]. Summary by Sections VAT Regulations - According to the "Value-Added Tax Law of the People's Republic of China," effective from January 1, 2026, entities and individuals engaged in taxable transactions within China are required to pay VAT [10][13]. - Taxable transactions include the sale of goods, services, intangible assets, and real estate, as well as the importation of goods [11]. Implementation Regulations - The "Implementation Regulations of the Value-Added Tax Law" further clarify that taxable goods include tangible movable property, electricity, heat, and gas, while services encompass transportation, postal, telecommunications, construction, financial, and information technology services [14]. - Intangible assets are defined as non-physical assets that can generate economic benefits, such as technology, trademarks, copyrights, goodwill, and natural resource usage rights [14]. Real Estate Definition - Real estate is defined as assets that cannot be moved or whose nature and shape would change if moved, including buildings and structures [16].

为支持跨境电子商务新业态发展，现将跨境电子商务出口退运商品税收优惠政策公告如下： 一、 对自2026年1月1日至2027年12月31日期间在跨境电子商务海关监管代码（1210、9610、9710、9810）项下申报出口，因滞销、退货原因，自出 口之日起6个月内原状退运进境的商品（不含食品），免征进口关税和进口环节增值税、消费税；出口时已征收的出口关税准予退还，出口时已征收的增 值税、消费税参照内销货物发生退货有关税收规定执行。其中，监管代码1210项下出口商品，应自海关特殊监管区域或保税物流中心（B型）出区离境之 日起6个月内退运至境内区外。 欢迎扫描下方二维码关注： 财政部 海关总署 税务总局 关于跨境电子商务出口退运商品税收优惠政策的公告 财政部 海关总署 税务总局公告2026年第16号 链接： 三部门发布跨境电子商务出口退运商品税收优惠政策 来源国家税务总局 二、对符合第一条规定的商品， 已办理出口退税的，企业应当按现行规定补缴已退的税款 。企业应当凭主管税务机关出具的《出口货物已补税/未退 税证明》，申请办理免征进口关税和进口环节增值税、消费税，退还出口关税手续。 温馨提醒：蓝色柳林财税室为非官方平台 ...

Group 1 - The core concept of non-compete agreements is that companies require employees to refrain from working for competitors or starting similar businesses for a specified period after leaving the company [2] - Economic compensation is a crucial aspect of the non-compete system, where companies must compensate employees for adhering to non-compete obligations, while penalties are imposed on employees for non-compliance [3][5] - The economic compensation should be reasonably determined based on factors such as the cost of developing trade secrets, the commercial value, the scope of employment restrictions, the employee's salary during employment, and the impact on the employee's career development [6] Group 2 - The monthly economic compensation paid by companies should generally not be less than 30% of the employee's average salary over the last 12 months before the termination of the labor contract, and it must meet or exceed the minimum wage standard of the contract's location [7] - For non-compete periods exceeding one year, the monthly economic compensation should generally not be less than 50% of the employee's average salary over the last 12 months before the termination of the labor contract [8] - Companies are required to pay the economic compensation in cash on a monthly basis during the non-compete period and cannot include it in regular salary or bonuses [10] Group 3 - Companies can agree with employees on penalties for violating non-compete obligations, which should be reasonably determined based on the potential economic losses from leaking trade secrets and should generally not exceed five times the total amount of economic compensation agreed upon [11] - In case of disputes arising from non-compete agreements, companies and employees can first attempt to resolve the issue through negotiation, and if unsuccessful, they may proceed to mediation, arbitration, or litigation [12]

欢迎扫描下方二维码关注： 相关链接 关于年度信用评价结果复评提醒的通知 支持单位：中山市税务局 来源广东税务 欢迎扫描下方二维码关注： 用作福利发放给职工 | 增值税 | 企业所得税 个人所得税 | | | --- | --- | --- | | | 计入"职工福 | 应并入职工当 | | 进项税额不 | 利费",在工 | 月"工资薪金所 | | 得抵扣 | 资薪金总额 | 得",代扣代 | | | 14%以内限 | 缴个人所得税 | | | 额扣除 | | 常见合规风险点 遗漏代扣代缴个人所得税,引发补税、 滞纳金及处罚风险。 二、用作礼品无偿赠送个人客户 | 増值税 | 企业所得税 | 个人所得税 | | --- | --- | --- | | | 视同销售,需 | 需按"偶然所 | | 视同应税交 | 确认收入并结 | 得 "（ 税 率 | | 易 | | 转成本,差额 20%) 为受 | 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如 ...

欢迎扫描下方二维码关注： 0 1 手续费退还办理时间 根据《国家税务总局 财政部 中国人民银行关于进一步加强代扣代收代征税款手续费管理的通知》（税总财务发 〔2023〕48号）第四条规定：代扣、代收扣缴义务人和代征人应于 每年3月31日前 ，向税务机关提交 上一年度"三 代"税款 手续费申请相关资料，因"三代"单位或个人自身原因，未及时提交申请的，视为自动放弃上一年度"三代"税款 手续费。 0 2 手续费退还的比例及具体规定 手续费退换的比例 根据《中华人民共和国个人所得税法》第十七条规定：对扣缴义务人按照所扣缴的税款，付给 百分 之二 的手续费。 手续费退还的具体规定 根据《国家税务总局关于发布<个人所得税扣缴申报管理办法（试行）>的公告》（国家税务总局公 告2018年第61号）第十七条规定:对扣缴义务人按照规定扣缴的税款， 按年付给百分之二 的手续费。 0 3 手续费退还的申请流程 自2026年1月1日至3月31日， 扣缴义务人可通过自然人电子税务局（扣缴端）或自然人电子税务局（WEB端） 代扣代缴功能下的 "退付手续费核对"模块 进行申请。以自然人电子税务局（扣缴端）为例，具体操作步骤如下： 申报路径 ...

欢迎扫描下方二维码关注： 以 142种情形的无形贫户 000 不得計算摊销费用扣除 在计算企业所得税应纳税所 得额时，企业按照规定计算的无 形资产摊销费用,准予扣除。 上下列无形资产不得计算摊销费用扣除: 自行开发的支出已在计算应纳税所得额 时扣除的无形资产; 自创商誉: 与经营活动无关的无形资产; 其他不得计算摊销费用扣除的无形资产。 量要注意的量。 000 __ 无形资产按照以下方法确定计税基础; (一) 外购的无形资产 以购买价款和支付的相关税费以及直接归属 于使该资产达到预定用途发生的其他支出为 计税基础; (二) 自行开发的无形资产 以开发过程中该资产符合资本化条件后至达 到预定用途前发生的支出为计税基础; (三) 通过捐赠、投资、非货币性资产 交换、债务重组等方式取得的无形资产 以该资产的公允价值和支付的相关税费为计 税基础。 确认完形资产摊销扣除的3种情形 ○ ■| 一般情形 无形资产按照直线法计算的摊销费 用,准予扣除。 无形资产的摊销年限不得低于10年。 _| 特殊情形 作为投资或者受让的无形资产，有 关法律规定或者合同约定了使用年 限的，可以按昭抑定式关约定的体 来源：新疆税务 来源 新疆 ...

欢迎扫描下方二维码关注： 王总，这可不行! 她没在公司任职、没提 供服务,属于"与收入无关的人员工资"，按 《中华人民共和国企业所得税法》第八条, 这部分不能税前扣除。 & 政策依据 01 《中华人民共和国企业所得税法》第八条 规定，企业实际发生的与取得收入有关的、合 理的支出，准予在计算应纳税所得额时扣除。 02 《中华人民共和国企业所得税法实施条例 》第二十七条明确，"与取得收入有关的支出 " 是指与生产经营活动直接相关的支出。 PART Z 应由个人员担的税费支出，不得税前扣除 / ● 情形 企业替员工承担的个人所得税，应由个人缴纳 的社会保险费（如员工个人部分的养老、医疗、住 房公积金），以 "报销" 等形式计入工资薪金支 සී 我这应发 2 万,扣完只剩 1 万多,公司能 把这些税费给我 "报销" 了不? 这也不行! 个税、社保个人部分是您自 己该承担的,按国税函〔2009〕3 号,这些 支出不能算企业的扣除项。 & 政策依据 01 《国家税务总局关于企业工资薪金及职工 福利费扣除问题的通知》（国税函〔2009〕3 号）规定，工资薪金支出应为企业实际发放给 员工的、合理的劳动报酬；应由个人承担的税 ...