Core Viewpoint - The article discusses the eligibility of ride-hailing invoices for input tax deduction under the current VAT regulations in China, emphasizing that ride-hailing services qualify as domestic passenger transport services, allowing for input tax deductions based on the tax amount indicated on the invoices [1][4]. Summary by Sections 1. Input Tax Deduction for Domestic Passenger Transport Services - From April 1, 2019, general VAT taxpayers can deduct input tax from output tax when purchasing domestic passenger transport services [1][4]. 2. Input Tax Calculation Without Special Invoices - If a taxpayer does not obtain a special VAT invoice, the input tax can be determined as follows: - For electronic ordinary invoices, the input tax is the tax amount stated on the invoice. - For airline tickets, the input tax is calculated using the formula: - Input Tax = (Ticket Price + Fuel Surcharge) ÷ (1 + 9%) × 9% - For railway tickets, the input tax is calculated as: - Input Tax = Ticket Amount ÷ (1 + 9%) × 9% - For other passenger transport tickets (road, water), the input tax is: - Input Tax = Ticket Amount ÷ (1 + 3%) × 3% [3]. 3. Input Tax Deduction for International Passenger Transport Services - General VAT taxpayers cannot deduct input tax for international passenger transport services, as these services are subject to zero tax rate or exemption policies [4]. 4. Input Tax Deduction for Cancellation Fees - Companies can deduct input tax for cancellation fees paid to airline agents, as these fees fall under the modern service industry and are subject to a 6% VAT rate [5]. 5. Input Tax Deduction for Employee Reward Tickets - The input tax for tickets purchased as rewards for employees cannot be deducted, as these expenses are classified as collective welfare projects [7]. 6. General Principles for Input Tax Deduction - The article outlines that input tax deductions must comply with the basic regulations of the VAT system, which state that certain purchases, such as those for collective welfare or personal consumption, cannot be deducted [8].

第三步 、录入"税务涉税事项、涉税起止时间"，点击【查询】-【下载】。 欢迎扫描下方二维码关注： 纳税人如需打印一般纳税人资格证明，可以通过电子税务局-【地方特色】 模块办理。一起来看如何操作吧！ 操作步骤 第一步 、登录电子税务局，点击首页-【地方特色】。 第二步 、点击【特色办税】-【其他查询】-【其他涉税事项历史查询】。 | 2 国家税务总局山西省电子税务局 ← 張如 【圖页 > 地方特色 > | | | | | | | | --- | --- | --- | --- | --- | --- | --- | | 我保沙秋事项: | | [#81;0;child] | | | | | | 《地角等和通知书》(第四章知) | > | | 前 | 前 | 家家 ** | | | 库切 吸子表证单书种类名称 | | | | | 逐步日期 | 1997 | | 5 (NAFFICARIA) (MCARI) | | | | | 2021-01-16 | Fel | 第四步 、打印税务事项通知书即可。 来源山西税务税宣速递 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 ...

Core Viewpoint - The "Confidential Education" training certificate cannot be used for the special additional deduction for continuing education in personal income tax [4][6]. Group 1: Tax Deduction Regulations - According to the State Council's notice on personal income tax special additional deductions, taxpayers can deduct up to 3600 yuan for continuing education expenses related to vocational qualifications in the year the relevant certificate is obtained [4]. - The "Confidential Education" training certificate is not included in the National Occupational Qualification Directory published by the Ministry of Human Resources and Social Security, thus it does not qualify for the continuing education special additional deduction [6]. Group 2: Correction Steps for Incorrect Reporting - If a taxpayer mistakenly reported the "Confidential Education" training certificate for the deduction, they should take two steps to correct it [7]. - Step 1: Void the special additional deduction information by logging into the personal income tax APP and selecting the corresponding year to click "Void" [9]. - Step 2: Correct the annual settlement declaration, which is crucial. After voiding the deduction, if the annual settlement for the corresponding year has been processed, a prompt will appear to correct the annual settlement [10]. Group 3: Important Reminders - Taxpayers have until June 30, 2025, to correct any errors made in the 2024 reporting period to avoid late fees [11]. - It is essential for taxpayers to rely on official information and avoid misinformation from the internet to protect their tax credit [11].

Core Viewpoint - The article discusses various tax policies relevant to university students, particularly focusing on personal income tax exemptions and deductions related to academic achievements, entrepreneurship, and housing rental expenses. Tax Policies Related to Academic Achievements - Awards from provincial governments, ministries, and international organizations in fields such as science and education are exempt from personal income tax according to the Personal Income Tax Law [6]. Tax Benefits for Entrepreneurship - From January 1, 2023, to December 31, 2027, university graduates with an "Employment and Entrepreneurship Certificate" can deduct up to 24,000 yuan annually from their actual payable taxes for three years when starting individual businesses [11][28]. - Individual business owners with annual taxable income not exceeding 200,000 yuan will have their personal income tax halved from January 1, 2023, to December 31, 2027 [31]. Tax Relief for Small Enterprises - Small-scale taxpayers with monthly sales below 100,000 yuan are exempt from value-added tax from January 1, 2023, to December 31, 2027 [32]. - Small and micro enterprises can benefit from a reduction in corporate income tax if they meet specific criteria, including an annual taxable income not exceeding 300,000 yuan [34]. Tax Deductions for Education and Housing - Individuals pursuing further education in China can deduct 400 yuan per month for educational expenses, with a maximum deduction period of 48 months [22]. - Rent expenses for individuals without self-owned housing in major cities can be deducted at rates of 1,500 yuan per month for direct-controlled municipalities and provincial capitals, 1,100 yuan for cities with populations over 1 million, and 800 yuan for cities with populations under 1 million [15][17].

Core Viewpoint - The article discusses the implementation of the water resource tax reform pilot program, detailing various exemptions and regulations regarding water usage for different entities and situations [4][5][6][7][8][9][11][12][13]. Group 1: Exemptions from Water Resource Tax - Rural collective economic organizations and their members are exempt from the water resource tax when using water from their own ponds or reservoirs [3]. - Households with a few chickens that use well water for drinking are not required to pay the water resource tax, as small-scale water usage for domestic and livestock purposes is exempt [4]. - Water management units that take water for resource allocation or scheduling are also exempt from the water resource tax [5]. - Temporary emergency water extraction during mining construction for safety reasons does not incur the water resource tax [6]. - Farmers who temporarily extract water from rivers for drought relief are exempt from the water resource tax [7]. - Agricultural water usage within specified limits is exempt from the water resource tax, covering various agricultural sectors [8]. - Military and armed police forces are exempt from the water resource tax when using self-supplied wells, provided they do not connect to urban public water supply networks [9]. Group 2: Tax Reduction for Efficient Water Use - Industrial enterprises that achieve water usage efficiency at or above national advanced standards can receive a 20% reduction in the water resource tax for the current year [11]. Group 3: Tax Obligations for Specific Water Usage - Beverage companies extracting water from nearby rivers for production are required to pay the water resource tax, as they are classified as taxpayers under the regulations [12]. - Urban public water supply enterprises must calculate their tax obligations based on a specified formula outlined in the regulations [13].

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Core Viewpoint - The article emphasizes the importance of government policies aimed at fostering the development of specialized, refined, distinctive, and innovative enterprises through various tax incentives and support measures. Group 1: VAT Refund Policies - Eligible manufacturing and related industries can apply for a refund of incremental VAT credits starting from April 2022, with medium-sized enterprises eligible from May 2022 and large enterprises from June 2022 [1][2] - Eligible wholesale and retail industries can apply for a refund of incremental VAT credits starting from July 2022 [2] Group 2: VAT Deduction Policies - Advanced manufacturing enterprises can deduct an additional 5% of their deductible input VAT from their payable VAT from January 1, 2023, to December 31, 2027 [7] - Integrated circuit enterprises can deduct an additional 15% of their deductible input VAT from their payable VAT during the same period [8] - Industrial mother machine enterprises can also deduct an additional 15% of their deductible input VAT from their payable VAT from January 1, 2023, to December 31, 2027 [9] Group 3: R&D Expense Deduction Policies - Enterprises conducting R&D can deduct 100% of their actual R&D expenses from taxable income starting January 1, 2023, with a 200% deduction for expenses that form intangible assets [13] - Integrated circuit and industrial mother machine enterprises can deduct 120% of their actual R&D expenses from taxable income from January 1, 2023, to December 31, 2027, with a 220% deduction for expenses that form intangible assets [14] Group 4: Equipment Deduction Policy - From January 1, 2024, to December 31, 2027, enterprises can deduct the full cost of newly purchased equipment and instruments valued at no more than 5 million yuan in the current period, without annual depreciation [18] Group 5: High-tech Enterprise Tax Incentives - High-tech enterprises that are prioritized for support by the state will be taxed at a reduced corporate income tax rate of 15% [21]

Group 1 - The article discusses different types of batteries, including primary batteries, secondary batteries, fuel cells, solar cells, and other batteries [2][3] - Primary batteries are designed for single use and include zinc batteries, lithium batteries, and others [2] - Secondary batteries, also known as rechargeable batteries, include acid batteries, alkaline batteries, and redox flow batteries [2] Group 2 - Fuel cells convert chemical energy directly into electrical energy through an electrochemical process [2] - Solar cells convert solar energy into electrical energy and include crystalline silicon solar cells, thin-film solar cells, and compound semiconductor solar cells [2] - Other batteries refer to any batteries not classified as primary, secondary, fuel, or solar cells [3] Group 3 - The battery consumption tax is levied at the production, processing, and import stages, targeting manufacturers and importers [3] - The consumption tax rate for batteries is set at 4% [3] - There are tax exemptions for certain types of batteries, including mercury-free primary batteries and nickel-metal hydride batteries [4] Group 4 - When repackaging batteries from bulk to smaller packages, the act is considered a taxable event, and the responsible parties must declare and pay the consumption tax [5] - Manufacturers and processors of exempt battery products must provide a product testing report from a recognized quality supervision department [6][8] - Taxpayers must submit a detailed list of products along with the testing report, ensuring consistency with accounting and sales invoices [7] Group 5 - Taxpayers who commission the processing of recycled batteries must declare and pay consumption tax based on the selling price, allowing deductions for taxes already collected by the processing party [9]

Group 1 - The article provides a step-by-step guide for individuals to handle real estate transaction tax declarations through the "Guangdong Province Real Estate Transaction Intelligent Tax System" [2][3][4] - Users must log in and authenticate their identity before selecting personal business options related to real estate transactions [2][3] - The process includes selecting the city and district of the property, confirming the necessary information, and submitting required documents such as identification and purchase invoices [6][12][14] Group 2 - The system allows users to check the status of their tax declaration submissions after they have been reviewed by tax authorities [15] - It emphasizes the importance of confirming property details and buyer information, especially for properties that are the only or second home for the buyer [9][10] - The article highlights the need for users to upload supporting documents and provides a checklist of required materials for the tax declaration process [12][14]

Core Viewpoint - The article emphasizes the importance of promoting the use of new energy vehicles (NEVs) in rural areas to support rural revitalization and achieve carbon neutrality goals. It outlines a comprehensive plan for the 2025 NEV rural outreach initiative, which includes various activities and policies to enhance NEV adoption in these regions [3][4]. Group 1: Activity Theme and Content - The theme of the activity is "Green, Low-Carbon, Intelligent, Safe - Empowering New Rural Areas, Enjoying New Travel" [4]. - The initiative will showcase 124 selected NEV models that meet rural usage needs, focusing on quality and reputation, through exhibitions and test drives [4][9]. - Collaboration with NEV after-sales service providers, charging and battery swapping service companies, and financial service firms will be organized to improve the supporting environment for NEV applications in rural areas [4][5]. Group 2: Organizational Approach - The plan includes selecting typical county-level cities with low NEV promotion rates and significant market potential to host specialized events, which will also reach surrounding towns [5]. - Various stakeholders in NEV production, sales, finance, charging, and after-sales services are encouraged to participate, creating integrated promotional schemes that combine purchase incentives, energy support, and service guarantees [5][6]. - The activities will be conducted through a combination of online and offline methods, utilizing digital platforms for sales and consultations while organizing local events [5][6]. Group 3: Support Measures - The initiative will strengthen organizational leadership and inter-departmental collaboration to ensure effective implementation of related policies [6]. - Emphasis will be placed on adhering to local regulations and safety measures during the events, along with promoting public awareness and education about NEVs [6].