欢迎扫描下方二维码关注： 西城 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。 以实际缴纳的增值税为计税基 础，自2023年1月1日至2027年12 月31日，对增值税小规模纳税人减 半征收城市维护建设税、教育费附 加、地方教育费附加。 (3) 印花税 暂免征收 4 | 土地增值税 暂免征收 个人所得税 (5) 房屋原值 应纳税额 = = ( 计税依据 合理费用 | ×20% 转让住房过程中缴纳的税金 - 转让购买时间满2年但不满5年住房的税费规定 = (1) 增值税 9 免征 2) 附加税费 © 城市维护建设税 莎教育费附加 免征 (3) 印花税 暂免征收 (4) 土地增值税 1 暂免征收 个人所得税 5 ) 房屋原值 应纳税额 |=( 计税依据 - - 转让住房过程中缴纳的税金 合理费用 | × 20% 转让购买时间满 5 年住房的税费规定 li| (1) 增值税 官 免征 (2) 附加税费 ☑ 城市维护建设税 | 免 ...

Group 1 - The article discusses the process for adjusting invoice quotas in the national unified electronic tax bureau, highlighting the steps required for taxpayers to submit their applications [4][5][6] - Tax authorities have the discretion to adjust the invoice quotas based on various circumstances deemed necessary during daily management [5][6] - The application process includes logging into the electronic tax bureau, selecting the appropriate options, and providing necessary documentation for the adjustment request [4][5] Group 2 - Specific conditions for voiding invoices are outlined, including scenarios such as sales returns, erroneous invoicing, and service interruptions [14][15] - The article specifies that paper invoices must be marked as "void" and returned in full to be considered voided, while electronic invoices cannot be voided and must be replaced with red invoices [15] - The conditions for voiding invoices include timely return of the invoice, no tax reporting by the seller, and no certification by the buyer [15]

Group 1 - The article provides a step-by-step guide on how to delete tax personnel information from the electronic tax bureau, emphasizing the importance of timely updates after personnel changes [2][4][10] - Users can log in as the legal representative or financial responsible person to access the account center and manage personnel permissions [2][4] - The process includes navigating to the existing tax personnel section and selecting the delete option for the personnel to be removed [4][6] Group 2 - The article highlights that if a company fails to delete tax personnel information promptly after their departure, individuals can apply online to解除相关人员关联关系 [10][13] - It also mentions the availability of various guides related to tax services and personnel management within the electronic tax bureau [12][29]

Core Viewpoint - The article discusses the recent adjustments to personal income tax deductions in China, highlighting the increased standards for various categories such as childcare, education, and elder support, aimed at reducing tax burdens for families [17]. Tax Deduction Adjustments - The monthly deduction for childcare for children under three years old has been increased from 1,000 yuan to 2,000 yuan [17]. - The monthly deduction for education for each child has been raised from 1,000 yuan to 2,000 yuan [17]. - The monthly deduction for supporting elderly parents has been increased from 2,000 yuan to 3,000 yuan, with specific rules for only children and siblings [17]. Community Engagement - The article emphasizes community activities that promote tax awareness and provide free services, such as health checks and tax consultation, fostering a supportive environment among residents [9][14][16].

欢迎扫描下方二维码关注： 为贯彻落实《财政部 税务总局 商务部关于 境外投资者以分配利润直接投资税收抵免效策 的公告》(2025年第2号),总局发布了2025年第 18号公告,针对相关征管问题进行了详细说明, 赶紧跟着小穗一起来看下吧! 01. 明确新增或转增中国境内 居民企业实收资本或者资本公积情形 境外投资者以分得的利润 用于补缴其在境内居民企业已经认缴的注 册资本,增加实收资本或资本公积的 属于《财政部 税务总局 商务部关于境外 投资者以分配利润直接投资税收抵免政策的 公告》(2025年第2号)第一条所称： 新增或转增中国境内居民企业 实收资本或者资本公 02. 时间确认规则 持有起始时间 境外投资者持有再投资的 起始时间,为商务主管部门出具 的《利润再投资情况表》中列明 的重投资时间当月。 持有终止时间 境外投资者发生减资、撤资或股权转让 等情形收回再投资的,其持有再投资的终止 时间按以下敦早厦则确定: 7 被投资企业完成股权变更登记手续或 注销登记手续的当月 2 境外投资者实际取得资产或股权支付 对价的当月 03. 税收抵免计算方法 "都唐选择" 7 按再投资额的 10% 计算 v, 投资收回处置顺 ...

Core Viewpoint - The article discusses the regulations and procedures for tax-related professional services, emphasizing the importance of accurate reporting and verification of tax service agreements between taxpayers and tax service providers [1][2]. Group 1: Tax Service Agreement Reporting - Tax service providers must report the essential elements of the service agreement to tax authorities accurately [1]. - For certain services like tax declaration and other tax matters, the reporting must occur before the service is provided, with timely updates based on actual circumstances [1]. - Other services, such as general tax consulting and tax compliance plans, require reporting within 30 days of signing, changing, or terminating the agreement [1]. Group 2: Verification of Tax Agents - Tax authorities are required to verify the identity of tax agents authorized by taxpayers or withholding agents [2]. - The verification process ensures that agents operate within the scope of their authorization [2]. Group 3: Procedures for Tax Service Personnel - Tax service personnel can use the agency channel for bulk declarations by logging in and selecting the batch processing option [3]. - A feature for bulk zero declarations allows for the submission of tax forms that meet zero declaration criteria [5]. - After confirming the accuracy of the submission, the system provides feedback on the declaration results [6]. Group 4: Handling Cross-Regional Tax Matters - Tax service personnel can report and register cross-regional tax matters through the agency channel by following specific navigation paths in the electronic tax system [12]. - There are two methods for unbinding personnel identity information from the authorized enterprise, either through individual or corporate login [12][13]. Group 5: Issue Resolution for Bulk Zero Declarations - If a bulk zero declaration operation indicates that some enterprises have issued invoices incorrectly, the tax service personnel should contact the tax authority for further investigation [14].

欢迎扫描下方二维码关注： (一) 工资薪金:是指企业每一纳税年度支 付给在本企业任职或者受雇的员工的所有现 金形式或者非现金形式的劳动报酬,包括基 本工资、奖金、津贴、补贴、年终加薪、加 班工资,以及与员工任职或者受雇有关的其 他支出。 (二)工资薪金总额:是指企业按规定实际 发放的工资薪金总和，不包括企业的职工福 利费、职工教育经费、工会经费以及养老保 险费、医疗保险费、失业保险费、工伤保险 费、生育保险费等社会保险费和住房公积 金。属于国有性质的企业,其工资薪金,不 君紹讨政府在并部门给予的限定数额:招标 UPI J-H J· UJPX 部分,不得计入企业工资薪金总额,也不得 在计算企业应纳税所得额时扣除。 U U U 2 工会经费扣除凭证: 1 自2010年7月1日起,企 业 拨 缴 的 职 工 工 会 经 费,不超过工资薪金总 额2%的部分,凭工会组 织开具的《工会经费收 入专用收据》在企业所 得税税前扣除。 (2) 自2010年1月1日起, 在委托税务机关代收 工会经费的地区,企 业拨缴的工会经费, 也可凭合法、有效的 工会经费代收凭据依 法在税前扣除。 0 0 0 0 0 0 0 0 3 温馨提醒 ...

Group 1 - The article discusses the illegal practice of borrowing and transferring invoices, highlighting the legal consequences for both parties involved [5][6] - It emphasizes the importance of adhering to the regulations set forth in the "Invoice Management Measures" of the People's Republic of China, which prohibits the transfer or borrowing of invoices [5][6] - The article provides a step-by-step guide for businesses to apply for an increase in invoice limits through the electronic tax bureau [6] Group 2 - The article mentions tax incentives for purchasing new energy vehicles, including a full exemption from vehicle purchase tax for purchases made between January 1, 2024, and December 31, 2025, with a maximum exemption of 30,000 yuan per vehicle [16] - It notes that for purchases made between January 1, 2026, and December 31, 2027, the vehicle purchase tax will be halved, with a maximum reduction of 15,000 yuan per vehicle [19][21] - The policy is based on the announcement from the Ministry of Finance, State Taxation Administration, and the Ministry of Industry and Information Technology regarding the continuation and optimization of tax exemption policies for new energy vehicles [26]

Taxation Overview - The article discusses various tax rates applicable to individuals and businesses in the context of property rental income, including personal income tax, property tax, and urban maintenance and construction tax [3][4]. Personal Income Tax - Rental income from individuals subletting properties is subject to personal income tax, calculated under "property rental income" at a reduced rate of 10% for individuals renting out residential properties. For non-residential properties, the tax rate is 20% [3]. - Deductions for property rental income include taxes paid to the landlord, rent paid, and actual expenses incurred by the taxpayer, with specific deduction standards based on income levels [3]. Property Tax - Property tax is based on rental income, with a standard rate of 12%. For individuals renting out residential properties, a lower rate of 4% applies. From January 1, 2023, to December 31, 2027, property tax is halved [3]. Business Rental Tax - Businesses renting out properties can choose between simplified and general taxation methods, with rates of 5% and 9% respectively. For housing rented to individuals, a reduced rate of 1.5% applies under the simplified method [3].

Group 1 - The article emphasizes the obligation of taxpayers to complete the annual tax settlement and payment if their pre-paid tax amount is less than the actual tax amount due, and they do not meet the exemption criteria for additional tax payment [3] - Taxpayers who fail to declare or underpay their taxes after the settlement period will face legal consequences, including being ordered to correct their filings, tax collection, and penalties for late payment, which may also affect their tax credit [3] - Taxpayers can apply for a tax refund for overpaid taxes within three years from the date of tax settlement, but applications for refunds for the 2021 tax year and earlier will no longer be accepted after July 1, 2025 [3][5] Group 2 - The article provides guidance on how to handle overlapping rental periods when filing for special additional deductions, advising taxpayers to avoid date overlaps and to report new rental information if they have previously submitted housing rental information [9][10]