欢迎扫描下方二维码关注： 来源： 北京税务 只要你们提供的临床检验服务在《全国医 疗服务价格项目规范》里有列明，而且收费不 超过咱们地（市）级以上价格、卫生等相关部 门制定的指导价格，就可以享受免征增值税的 政策。 那太好了,我这就让助理去看看。 知识点 : 医疗机构接受其他医疗机构委托，按照不 高于地（市）级以上价格主管部门会同同级卫 生主管部门及其他相关部门制定的医疗服务指 导价格（包括政府指导价和按照规定由供需双 方协商确定的价格等），提供《全国医疗服务 价格项目规范》所列的各项服务，可适用《营 业税改征增值税试点过渡政策的规定》（财税 〔2016〕36号）第一条第（七）项规定的免 征增值税政策。 这政策执行到啥时候啊? 该政策执行至2027年12月31日。 还有一个问题,您说的医疗机构, 咱们医院符合吗? 知识点: 医疗机构,是指依据国务院《医疗机构管 理条例》(国务院令第149号)及卫生部《医 疗机构管理条例实施细则》(卫生部令第35 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 ...

Group 1 - The article discusses the obligation to pay stamp duty when there is no formal sales contract between parties, emphasizing that documents like orders and requisition forms should be treated as taxable documents [10] - It clarifies that if the amount listed in a taxable document differs from the actual settlement amount, the tax basis should be determined based on the listed amount unless it is changed, in which case the new amount will be the basis for taxation [13][15] - The article outlines that when transferring equity, the tax basis for stamp duty is determined by the amount stated in the property transfer document, excluding any unpaid capital contributions [16] Group 2 - It explains how to calculate the tax basis when the taxable document is in a foreign currency, stating that it should be converted to RMB based on the exchange rate on the date the document is issued [16] - The article addresses common issues related to the calculation of stamp duty, particularly in cases of errors in the VAT amount listed on taxable documents, which may affect the tax basis [15]

Core Viewpoint - The article discusses the regulations and calculations related to individual income tax in China, emphasizing the importance of understanding the tax withholding process and the various deductions available to taxpayers [5][6][7]. Group 1: Tax Regulations - According to the "Implementation Rules of the Individual Income Tax Law of the People's Republic of China," wages and salaries include various forms of income such as bonuses and allowances [5]. - The State Taxation Administration mandates that withholding agents must calculate the tax payable using the cumulative withholding method and report it monthly [5][6]. Group 2: Tax Calculation - The formula for calculating the current period's tax withholding is provided, which includes cumulative income, deductions, and applicable tax rates [6]. - A tax withholding rate table is presented, detailing the applicable rates based on cumulative taxable income, ranging from 3% for income up to 36,000 yuan to 45% for income exceeding 960,000 yuan [6]. Group 3: Deductions - Cumulative deductions include standard deductions, special deductions for social insurance, and additional deductions for specific expenses such as education and medical costs [8][9]. - The article explains that for new employees, a standard deduction of 5,000 yuan per month can be applied for the first year of income [7]. Group 4: Taxpayer Responsibilities - Taxpayers are advised to use the personal income tax app to check their income and tax details, ensuring accuracy in their reported income and deductions [10][11]. - The article highlights common errors in income reporting and the process for taxpayers to appeal incorrect records [13][14].

Core Viewpoint - The article discusses tax incentives for enterprises engaged in agriculture, forestry, animal husbandry, and fishery projects, highlighting exemptions and reductions in corporate income tax for specific activities [9][10]. Tax Incentives - Enterprises involved in the following activities are exempt from corporate income tax: 1. Cultivation of vegetables, grains, tubers, oilseeds, legumes, cotton, hemp, sugar crops, fruits, and nuts [9]. 2. Breeding of new varieties of crops [9]. 3. Cultivation of traditional Chinese medicinal materials [10]. 4. Cultivation and planting of timber [10]. 5. Raising livestock and poultry [10]. 6. Collection of forest products [10]. 7. Services related to agriculture, forestry, animal husbandry, and fishery, including irrigation, initial processing of agricultural products, veterinary services, agricultural technology promotion, and machinery operation and maintenance [10]. 8. Ocean fishing [10]. Reduced Tax Rates - Enterprises engaged in the following activities are subject to a 50% reduction in corporate income tax: 1. Cultivation of flowers, tea, and other beverage crops and spice crops [10]. 2. Marine aquaculture and inland aquaculture [10]. Policy Basis - The tax incentives are based on the following legal provisions: 1. Article 27(1) of the Corporate Income Tax Law of the People's Republic of China [11]. 2. Article 86 of the Implementation Regulations of the Corporate Income Tax Law of the People's Republic of China [11].

Group 1 - The article discusses the annual comprehensive income tax settlement process for individuals with domestic income and the necessary steps for filing [4][7][10] - It provides instructions for individuals who have foreign income, indicating a need to switch the declaration type [10][20] - The article emphasizes the importance of checking past declaration records and offers options for correcting or voiding previous submissions [7][10][32] Group 2 - The article outlines the differences between employee medical insurance and urban-rural resident medical insurance, including participant eligibility and payment schedules [20][21][22] - It details the reimbursement ratios and the existence of personal accounts in employee medical insurance, contrasting it with urban-rural resident medical insurance which lacks personal accounts [22][23] - The article clarifies that individuals cannot simultaneously participate in both types of medical insurance and receive dual reimbursements [24][25] Group 3 - The article explains the revenue from the transfer of pollution discharge rights, including the methods of obtaining such rights and the associated fees [25][26][27] - It describes the payment standards and deadlines for pollution discharge rights, emphasizing the need for timely payments [27][28][31] - The article provides guidance on how to declare pollution discharge rights income and obtain payment certificates through the national electronic tax bureau [28][32][34]

Core Viewpoint - The article provides detailed instructions on how to handle agricultural product tax deduction certificates in the digital tax account, emphasizing the different procedures based on the type of certificate and the necessity for pre-processing in certain cases [1][2][3]. Group 1: Tax Deduction Procedures - Different agricultural product deduction certificates require varying operations in the digital tax account, with some needing pre-processing and others not [1]. - Agricultural product sales invoices and customs payment receipts issued through the electronic tax bureau do not require pre-processing and can be directly selected for deduction [1]. - Special cases, such as tax authority-issued agricultural product invoices, require additional data entry before they can be selected for deduction [1]. Group 2: Special Cases and Pre-processing - For agricultural product VAT invoices issued by tax control systems, pre-processing is required in the "Pending Agricultural Product Invoices" module before they can be selected for deduction [2]. - Invoices from small-scale taxpayers with a simplified tax method at a 3% rate also require pre-processing, with the system indicating applicable situations for 9% deduction [2]. Group 3: VAT Declaration Process - After completing the deduction selection, taxpayers must confirm the statistics in the digital tax account before proceeding with the VAT declaration [3]. - The relevant amounts must be filled in the specified sections of the VAT and additional tax declaration form, which will automatically pull in the corresponding data [3]. Group 4: Invoice Issues and Corrections - If a taxpayer cannot find their agricultural product sales invoice in the deduction selection module, they should verify if it has the "agricultural product sales" specific business label [4]. - If the label is missing, the taxpayer must reissue the invoice through the electronic tax bureau [4][5]. Group 5: Cancellation and Adjustments - Taxpayers can revoke the status of invoices marked as "selected (deducted)" if they have not yet submitted the VAT declaration [6]. Group 6: Additional Deductions for Deep Processing - Only enterprises classified as agricultural product deep processing can utilize the additional deduction module, which allows for a 1% extra deduction during actual production [7]. - Specific steps must be followed to select invoices for additional deductions, including logging into the electronic tax bureau and confirming the deduction amounts [7]. Group 7: Customs Payment Receipts - Customs payment receipts with dual headings or those with disputes require manual entry or bulk import of information before they can be selected for deduction [8][9]. - The system will automatically initiate a verification process after saving the customs payment receipt information [9]. Group 8: Reporting Deductions - Specific sections of the VAT declaration form must be filled out based on the type of invoice and the applicable deduction rates [10]. - The form includes various categories for reporting deductions from different types of agricultural product invoices and customs payment receipts [10][11].

Core Viewpoint - The article discusses the revenue generated from the transfer of pollution rights, which is a government-managed process involving the sale of pollution rights to companies, either through fixed fees or competitive bidding [2][3]. Group 1: Revenue Generation - Pollution rights transfer revenue includes fees collected from the fixed transfer of initial pollution rights and income from public bidding for pollution rights [2]. - The payment standards for pollution rights are determined by the ecological environment department's payment notification or the pollution rights transaction contract [3]. Group 2: Payment Process - Payment for pollution rights must be made within seven working days after receiving the payment notification or signing the transaction contract [6]. - Companies can confirm their payment through the national unified electronic tax bureau by following specific steps for non-tax income declaration [7]. Group 3: Payment Flexibility - Companies facing financial difficulties can opt for installment payments for pollution rights usage fees, with a maximum payment period of five years and an initial payment of at least 40% of the total amount due [10]. - Upon expiration of pollution rights, companies must renew their rights and continue to pay the usage fees as determined by the ecological environment department [11]. Group 4: Documentation and Policy Basis - Companies can obtain payment proof by logging into the national unified electronic tax bureau and following the necessary steps [11]. - The article references several policy documents that govern the management of pollution rights transfer revenue, including guidelines from the State Council and the Ministry of Finance [12].

欢迎扫描下方二维码关注： 点击查看 《国家职业资格目录》 参考样式 职业技能等级证书 主要针对《国家职业资格目录》外的一些 社会通用性强、技术技能要求高的职业（工种） ，如中式面点师、客运车辆驾驶员。 职业技能等级证书是通过 经人社部门遴选备案 的 用人单位和社会培训评价组织 实行 职业技能等级认定 获得。 因此，想获得职业技能等级证书 主要通过两类评价机构： 用人单位和社会培训评价组织 符合条件的用人单位 可面向 本单位职工 自主开展。 社会培训评价组织 则可面向 全体劳动者 开展。 两者虽然面向的群体不同 但颁发的职业技能等级证书 具有同等效力 因此，想获得职业技能等级证书的朋友 可根据自己的实际情况 选择通过用人单位或社会培训评价组织 进行职业技能等级认定 温馨提示 一定要 认准 经过人社部门遴选备案公布的评价机构，以免上当受骗，可以通过技能人才评价工作网 （http://osta.mohrss.gov.cn） 中的"职 业技能等级评价机构公示查询系统"查询评价机构相关信息。 拥有职业技能等级证书 能增加就业选择 想知道手里的证书 是否真实有效？ 手把手教您查询、核验 国家政务服务平台已接入 由人力资源 ...

Engineering Services - Engineering services refer to the construction, renovation, and installation of various buildings and structures, including associated equipment and platforms [2] - Installation services involve the assembly and placement of production, power, lifting, transportation, and other types of equipment, including related installation works [5] - Repair services focus on the maintenance, reinforcement, and improvement of buildings and structures to restore or extend their original value [7] - Decoration services aim to enhance the aesthetic appeal or specific functionality of buildings and structures through renovation [8] - Other construction services encompass various engineering service activities not covered in the previous categories [10] Taxation and Compliance in Tourism - The article outlines the tax implications for tourism services, including how to handle ticket sales and refunds, as well as the calculation of sales revenue for travel agencies [16][22] - Certain cultural and religious venues are exempt from value-added tax (VAT) on ticket sales, including museums, galleries, and places of worship [17] - Refund fees and service charges for ticket cancellations can be invoiced under "other modern services" and are subject to VAT [18] - The process for foreign travelers to claim tax refunds on purchases made in "immediate refund" stores is detailed, including necessary documentation and procedures [20] - Travel agencies must calculate their sales revenue based on the fees collected for various services, which cannot be invoiced as VAT-exclusive [22]

Tax Calculation Methods - The calculation method for withholding tax on labor remuneration, manuscript remuneration, and royalties is based on the income after deducting expenses; for manuscript remuneration, the income is calculated at a reduced rate of 70% [4] - For withholding tax, if the income does not exceed 4,000 yuan, the deduction is 800 yuan; if it exceeds 4,000 yuan, the deduction is 20% of the income [5] Taxable Income - The taxable income for labor remuneration, manuscript remuneration, and royalties is calculated based on the income amount for each payment, with specific withholding rates applied [6] - The withholding tax rate table indicates that for residents, the tax rate is 20% for income not exceeding 20,000 yuan, 30% for income between 20,000 and 50,000 yuan, and 40% for income exceeding 50,000 yuan [6] Withholding Obligations - When a natural person provides services to a business, the business must log into the electronic tax bureau to collect necessary taxpayer information and submit it [7] Tourism Tax Matters - Certain tickets for cultural and religious sites are exempt from value-added tax (VAT), including those for museums, galleries, and places of worship [13][14] - Travel agencies must calculate their sales revenue based on the total price and additional fees charged to customers [22][25]