Core Viewpoint - The article provides a detailed guide on how to correct stamp tax declarations due to errors or omissions in the initial submission, emphasizing the importance of accurate tax reporting and the steps involved in the correction process [3][5][15]. Group 1: Steps for Correction - Taxpayers can log into the electronic tax bureau and navigate to the "Tax Declaration and Payment" section to initiate the correction process [5][19]. - After accessing the "Declaration Correction and Cancellation" interface, users must select the relevant declaration date or tax period and click "Query" [7][9]. - Once the corresponding stamp tax declaration form is found, users can click on the "Correct" option to proceed with the necessary amendments [9][11]. Group 2: Finalizing Corrections - After making the required changes to the tax source information, users should save the modifications and verify the data before submitting [11]. - The article highlights the importance of ensuring that all data is accurate to avoid further complications with tax compliance [11][15].

Group 1 - The core viewpoint of the article discusses the tax policies related to small-scale taxpayers in various sectors, particularly focusing on real estate and service industries [4][6][11]. - Small-scale taxpayers renting out real estate (excluding personal housing) are subject to a 5% tax rate [2][5]. - Real estate development enterprises that are small-scale taxpayers must also calculate their tax at a 5% rate when selling or renting out self-developed properties [4][6]. Group 2 - For labor dispatch services, small-scale taxpayers can choose to calculate tax based on the difference method, deducting wages and benefits paid to employees from the total revenue, and then applying a 5% tax rate [7][8]. - Security services provided by taxpayers are taxed similarly to labor dispatch services [9]. - Armed guarding and escort services are taxed under the same regulations as security services [9]. Group 3 - Small-scale taxpayers renting out personal housing are subject to a reduced tax rate of 1.5% instead of the standard 5% [11][12]. - The calculation for tax on personal housing rentals involves determining the taxable amount based on the gross rental income [11]. - Tax policies for selling used fixed assets by small-scale taxpayers allow for a reduced tax rate of 2% [12].

Core Viewpoint - The article discusses the regulations and procedures regarding idle land in China, including the definition, taxation, and exemptions related to idle land fees. Summary by Sections Definition of Idle Land - Idle land refers to state-owned construction land use rights that have not commenced development within one year of the agreed start date or have not developed at least one-third of the total area or invested at least 25% of the total investment after starting development [4]. Tax Collection - Since July 1, 2021, the idle land fee has been transferred to the tax department for collection [4]. - The tax authority collects the idle land fee based on 20% of the land transfer or allocation price [6]. - Payment must be made within 30 days from the date of the idle land fee collection decision notice [6]. Payment Process - Taxpayers can declare and pay the idle land fee through the electronic tax bureau, selecting the appropriate payment method after completing the declaration [7]. Refund Management - Refund applications for the collected non-tax revenue are handled by the tax department, with specific procedures for different types of refunds [8][9]. Policy Exemptions - Non-profit elderly care and medical institutions are fully exempt from the idle land fee, while for-profit institutions are charged half [10]. - Properties and land used for community elderly care, childcare, and domestic services are exempt from the idle land fee [11]. Policy Basis - The article references several official documents that provide the legal basis for the idle land fee and its management, including announcements from various government departments [12].

Group 1 - Employees who have worked for more than one year are entitled to paid annual leave [2] - The number of annual leave days is based on the length of service: 5 days for 1-10 years, 10 days for 10-20 years, and 15 days for over 20 years [3] - National statutory holidays and rest days do not count towards annual leave [3] Group 2 - Taking sick leave does not affect the entitlement to annual leave if the duration of sick leave does not exceed specified limits [6][12] - Employees who take sick leave for more than 2 months (1-10 years of service), 3 months (10-20 years), or 4 months (over 20 years) may lose their annual leave entitlement [12] Group 3 - Employees who voluntarily waive their right to annual leave can only receive their regular salary during the working period [10] - Sick leave wages must be paid according to regulations, with a minimum of 80% of the local minimum wage [8]

Core Viewpoint - The article discusses the tax policies for high-tech enterprises in China, highlighting the preferential corporate income tax rate of 15% for qualified high-tech companies and the conditions for eligibility [2][3][4]. Group 1: Tax Rate and Eligibility - High-tech enterprises that are prioritized for support by the state are subject to a reduced corporate income tax rate of 15% [2]. - To qualify as a high-tech enterprise, companies must possess core independent intellectual property rights, have products or services in key supported high-tech fields, and meet specific criteria regarding R&D expenses, revenue from high-tech products, and the proportion of technical personnel [2][3]. Group 2: Loss Carryforward - Since January 1, 2018, enterprises qualifying as high-tech or technology-based SMEs can carry forward unutilized losses from the previous five years to offset future profits, extending the carryforward period from five years to ten years [3]. Group 3: Tax Benefit Application - Once a company obtains high-tech enterprise status, it can apply for tax benefits starting from the year indicated on the high-tech enterprise certificate [4]. - If a company's high-tech status expires and it has not been re-certified by the end of the year, it must pay the applicable taxes for the period it was not certified [4]. Group 4: Self-Assessment and Documentation - Companies are responsible for self-assessing their eligibility for tax benefits and must maintain relevant documentation for review [4][5]. - Tax authorities may review and revoke the high-tech status if a company is found not to meet the recognition criteria during audits [5].

Group 1 - The article discusses the adjustment mechanisms for the total invoice limit for taxpayers, which is crucial for their daily operations [4] - There are four methods for adjusting the monthly invoice limit: automatic monthly adjustment, temporary adjustment based on usage, periodic adjustment, and manual adjustment [4] - The automatic monthly adjustment occurs at the beginning of each month, where the system updates the total invoice limit for taxpayers [4] Group 2 - Temporary adjustments are made when a taxpayer with good credit reaches a certain percentage of their monthly invoice limit, triggering an automatic increase in their limit [4] - An example is provided where a company, A, initially has an invoice limit of 7.5 million yuan, which can be increased to 9 million yuan based on their sales activity during the month [4] - Periodic adjustments are also automated, ensuring that the invoice limits are updated regularly based on taxpayer activity [4]

Core Viewpoint - The article provides guidance on using the electronic tax bureau for various tax-related inquiries and processes, including checking the status of tax declarations, handling overdue payments, and understanding eligibility for tax exemptions. Group 1: Tax Declaration and Inquiry - Users can check the cancellation time of tax declarations through the "One-stop Query" module by selecting the type of declaration and the cancellation flag [2] - To check for overdue payments, users must log in as a business entity and navigate to the "Account Query" section [3] - The system allows users to query illegal and violation information by selecting the processing status and setting date ranges [4] Group 2: Employment Tax Exemption - According to the announcement from the Ministry of Finance, companies with fewer than 30 employees are exempt from the disability employment security fund from January 1, 2023, to December 31, 2027 [7] - The new electronic tax system determines eligibility based on taxpayer registration information, and users can verify their status through the "Taxpayer Information Query" [7][8] - Non-enterprise entities are not eligible for the exemption but may qualify for reduced payments under the same policy [9] Group 3: VAT and Additional Tax Corrections - If a VAT and additional tax declaration has already been submitted, users cannot make corrections to the prepayment declaration [10] - Users encountering issues with social credit codes during VAT prepayment must ensure their registration information is consistent with the unified social credit code [10] - For correcting stamp duty declarations, users should follow specific steps to access the correction interface and submit necessary changes [18][19][23]

供稿：台州市椒江区局 作者：王燕 叶伟丹 潘洋 欢迎扫描下方二维码关注： 的,光低দ固忱。 配偶、父母、子女、祖父母、外祖父母、孙子女、 外孙子女、兄弟姐妹。 城市维护建设税、教育费附加、地方教育附加, 随增值税免征。 个人励得税 不征 食 房屋产权所有人将房屋产权无偿赠与下列受赠人 的,对当事双方不征收个人所得税。 ■ 配偶、父母、子女、祖父母、外祖父母、孙子女、 外孙子女、兄弟姐妹。 生地增值税 不行 以赠与方式无偿转让房地产,不征收土地增值税。 ■ 所称的"赠与"包括如下情况：房产所有人、土 地使用权所有人将房屋产权、土地使用权赠与直 系亲属或承担直接赡养义务人。 即花 親 王子们 ★ 当事双方应按产权转移书据0.05%的税率缴纳印 花税。 ■ 自2023年1月1日至2027年12月31日，对增值税 小规模纳税人、小型微利企业和个体工商户减半 征收印花税(不含证券交易印花税),个人也可 以享受这个政策哦! 碧雅 要征 食 房屋赠与行为,受赠人应按照税务机关参照房屋 买卖的市场价格依法核定的价格缴纳契税。受赠 方按 3% 的税率缴纳契税。 举个例子 小张父亲将自己名下房产赠与小张,要如何缴税呢? 假设房子 ...

Core Viewpoint - The article provides essential information regarding the employment security fund for disabled individuals in Ningbo City, including the application process, payment obligations, and recent policy changes aimed at promoting employment for disabled persons [1][2]. Policy Basis - The employment security fund for disabled individuals is governed by several key documents, including the Ministry of Finance and the State Administration of Taxation's regulations and local government opinions [2][3]. Payment Obligations - Employers are required to pay the employment security fund if they do not meet the employment ratio of at least 1.5% of their total workforce being disabled individuals [3][4]. - The payment period for the fund is annual, with a concentrated application period in September each year, covering the previous year's obligations [3][4]. Calculation of Payment - The fund is calculated based on the difference between the required number of disabled employees and the actual number employed, multiplied by the average annual salary of the employer's workforce [3][4]. - If the average salary exceeds twice the local social average salary, the calculation will use twice the local average salary [3][4]. Definitions - The average annual salary is determined by the total salary of all employees divided by the number of employees, including wages, bonuses, and allowances [4][5]. - The number of employees is defined as those with a labor contract of at least one year with the employer [5]. Preferential Policies - From January 1, 2023, to December 31, 2027, a tiered reduction policy for the employment security fund is in place, where employers with a disabled employment ratio of 1% to 1.5% pay 50% of the required amount, and those with a ratio of 1% or less pay 10% [6]. - Companies with 30 or fewer employees are exempt from paying the fund during the same period [6].

Group 1 - The article discusses the process of querying taxpayer information through the electronic tax bureau's website, emphasizing the steps to access the "Taxpayer Information Query" section [1][2][3] - It outlines the specific query conditions required, including the start and end dates of the assessment period, to retrieve relevant information [4][5] - The article clarifies that if the information can be retrieved, the taxpayer should check the assessment period dates to confirm if they fall within the regular assessment period [6] Group 2 - The article provides a reminder regarding the non-refundable nature of stamp duty once the tax obligation arises at the time of signing a taxable contract, regardless of subsequent contract cancellations [12][14] - It explains that even in the absence of a formal contract, if there are documents that establish a clear buyer-seller relationship, stamp duty is still applicable [15][16] - The article references the legal basis for stamp duty obligations, citing relevant laws and announcements from the National Taxation Bureau [18][19]