Group 1 - The article discusses the exemption of property tax for real estate development companies on unsold residential properties, while properties that have been used or rented out before sale are subject to property tax [4] - It outlines the taxation rules for underground buildings connected to above-ground structures, indicating that they should be taxed as a whole with the above-ground property [4][12] - The article clarifies the obligations of domestic agents for foreign entities regarding stamp duty, stating that if a foreign entity has a domestic agent, the agent is responsible for withholding and paying the stamp duty [5][6] Group 2 - It specifies that foreign entities without a domestic agent must self-declare and pay stamp duty, with the declaration made to the tax authority where the property is located [6] - The article mentions that taxpayers must fill out a detailed tax source report when declaring stamp duty, regardless of whether the declaration is made periodically or per transaction [7] - It states that purchasing hotel and transportation services does not fall under the stamp duty tax category, thus no stamp duty is required for such transactions [8] Group 3 - The article highlights recent tax policy updates aimed at supporting small and micro enterprises, including specific exemptions and benefits related to stamp duty [8][12] - It emphasizes the importance of selecting the appropriate tax reporting period for businesses, noting that once a choice is made, it cannot be changed within the fiscal year [15] - The article provides a structured approach for tax service institutions in managing client engagements, including evaluation, judgment of acceptance conditions, and service agreement stipulations [16][17][18]

Basic Situation - In 2010, to promote the development of nuclear power, the Ministry of Finance, National Development and Reform Commission, and Ministry of Industry and Information Technology issued the "Interim Measures for the Collection, Use, and Management of the Nuclear Power Plant Spent Fuel Treatment and Disposal Fund," effective from October 1, 2010 [2] - In 2017, the National People's Congress passed the "Nuclear Safety Law," which mandates that operating units of nuclear facilities must pay for spent fuel treatment and disposal according to national regulations [2] - In 2018, the Ministry of Finance announced that starting January 1, 2019, the collection of the spent fuel treatment and disposal fund would be transferred to the tax authorities [2] Policy Basis - The primary legal basis is the "Nuclear Safety Law of the People's Republic of China" [3] - Key documents include: 1. "Notice on the Issuance of the Interim Measures for the Collection, Use, and Management of the Nuclear Power Plant Spent Fuel Treatment and Disposal Fund" [3] 2. "Notice on the Transfer of Non-Tax Revenue Projects to Tax Authorities" [3] 3. "Announcement on the Management Responsibilities for Non-Tax Revenue Projects" [3] Collection Scope - The fund must be paid by nuclear power plants that have operated commercial pressurized water reactor units for more than five years [4] Collection Standard - The spent fuel treatment and disposal fund is collected based on the actual on-grid sales electricity of the nuclear power plant, with a standard rate of 0.026 yuan per kilowatt-hour [5] Budget Management - The spent fuel treatment and disposal fund is classified as a government fund, with all revenue submitted to the central treasury. It is included in the "Government Fund Budget Revenue" under the specific category for this fund [6]

Core Viewpoint - The article emphasizes the importance of enhancing the efficiency of technology transfer through tax incentives, specifically focusing on VAT and corporate income tax policies related to technology innovation and transfer [2]. Part 1: Value-Added Tax (VAT) - Taxpayers providing technology transfer, development, and related consulting services are exempt from VAT [4]. - The exemption applies to both patent and non-patent technologies [5]. - Technology transfer through equity investment in patents can also qualify for VAT exemption if it meets specified conditions [6]. - Taxpayers must self-declare for VAT exemption within the corresponding reporting period based on the timing of VAT liability [7]. - To apply for VAT exemption, taxpayers need to present written contracts for technology transfer or development to the provincial-level science and technology authority for recognition, along with relevant documentation to the tax authority [8]. Part 2: Corporate Income Tax - Eligible entities for tax benefits include resident enterprises engaged in technology transfer [9]. - For a single tax year, the portion of technology transfer income not exceeding 5 million yuan is exempt from corporate income tax; any amount exceeding this threshold is subject to a 50% reduction in tax [11]. - Conditions for enjoying corporate income tax exemptions include the transfer of specific technologies such as patents, software copyrights, and other technologies recognized by the Ministry of Finance and the State Administration of Taxation [12]. - Technology transfer must be formalized through a contract, with domestic transfers requiring registration with provincial-level science and technology departments and cross-border transfers needing registration with commerce departments [13]. - Technology transfer income from prohibited or restricted export technologies does not qualify for tax exemptions [14]. - Taxpayers must submit quarterly prepayment and annual settlement declarations for corporate income tax [15]. - The application process involves departmental registration or approval, with eligible enterprises self-declaring and retaining relevant documentation for review [16]. Additional Tax Incentives - Enterprises investing in domestic resident enterprises with technology achievements can choose to defer tax payments, allowing them to postpone tax until the transfer of equity [24]. - Non-monetary asset investments by resident enterprises can have their transfer income recognized over a period of up to five years, allowing for staggered tax payments [29].

Tax Policies for Students - Before January 1, 2026, ticket revenue from cultural and sports services provided by museums, galleries, and similar institutions is exempt from VAT [2] - Ticket revenue from cultural and religious activities held by temples and churches is exempt from VAT [2] - Until December 31, 2027, ticket revenue from science popularization activities conducted by government departments and science associations is exempt from VAT [2] Summer Part-time Jobs - Students engaged in part-time work are exempt from VAT for the services they provide [3] - Employers are required to withhold and pay personal income tax for remuneration received by interns from vocational and higher education institutions [3] Electric Vehicle Purchase Tax Incentives - From January 1, 2024, to December 31, 2025, there is a vehicle purchase tax exemption for new energy vehicles, with a maximum exemption of 30,000 yuan per vehicle [3] - From January 1, 2026, to December 31, 2027, there will be a 50% reduction in vehicle purchase tax for new energy vehicles, with a maximum reduction of 15,000 yuan per vehicle [3] Education Expense Deductions - Parents can deduct 2,000 yuan per month for each child’s education expenses, applicable to various levels of education including compulsory education and higher education [3] - Deductions can be claimed during the transition period between different levels of education [3]

Group 1 - The article discusses the process of filling out tax exemption or reduction data in the individual electronic tax bureau system [1][5][11] - It highlights the automatic status updates in the system after data entry, indicating whether the information is complete or needs further input [5][9] - The article provides instructions for selecting the appropriate exemption or reduction categories and entering the corresponding amounts [11][12] Group 2 - It mentions the option to export data for multiple individuals to facilitate bulk entry of tax exemption or reduction information [12] - The article outlines the steps for individuals to dissociate from a company in the electronic tax bureau if they are incorrectly listed as tax-related personnel [20][22][24] - It emphasizes the importance of following the correct procedures to ensure accurate tax reporting and compliance [20][22]

Group 1 - The article discusses the tax deduction policy for charitable donations made by enterprises, allowing deductions up to 12% of annual profit before tax, with excess amounts eligible for carryover deductions for up to three years [1][2] - From January 1, 2019, to December 31, 2025, enterprises can deduct actual amounts for donations aimed at poverty alleviation in designated areas, with the policy continuing if the areas achieve poverty alleviation [1] - Charitable donations must be made through qualified social organizations or government departments, and enterprises must retain proper documentation for tax deductions [1][2] Group 2 - The donation amount is confirmed based on the actual cash received for monetary donations and the fair value for non-monetary donations, with proof required for non-monetary asset valuations [2]

欢迎扫描下方二维码关注： 店长小孙： 个体工商户享受减半征收个人所得税政策是否需要办理备案？ 个体工商户享受减半征收个人所得税政策时无需办理备案。 个体工商户在预缴和汇算清缴个人所得税时均可享受减半征税政策，享受政策时无需进行备案，通过填写 个人所得税纳税申报表和减免税事项报告表相关栏次，即可享受。 【来源】 《关于〈国家税务总局关于进一步落实支持个体工商户发展个人所得税优惠政策有关事项的公 告〉的解读》第四条。 店长小孙： 明白啦！ 下期带您了解更多关于个体工商户减半征收个人所得税优惠政策的知识！ 来源：国家税务总局济南市税务局 国家税务总局济南市济阳区税务局 编发：国家税务总局山东省税务局办公室 制作： 侯玢仲 编审：王 羽 邵洋洋 纪孟君 责编：桑 军 来源 山东税务 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。 根据《增值税一般纳税人登记管理办法》 (国家税务总局令第 43 号公布)和《 ...

Group 1 - The article highlights the upcoming Shanghai Book Fair and its associated theme "I Love Reading, I Love Life," aiming to enhance the literary atmosphere in the city [1] - It explains the definition of publications, which include books, newspapers, periodicals, audio-visual products, and electronic publications as per the regulations of the State Council [1] - The article mentions that, according to the announcement from the Ministry of Finance and the State Taxation Administration, the value-added tax (VAT) for book wholesale and retail will be exempt until December 31, 2027 [1] Group 2 - It discusses the importation of books and whether they enjoy preferential tax policies, stating that since January 1, 2021, imported scientific popularization items, including books and periodicals, are exempt from import VAT [2] - The article clarifies that subscription contracts and related documents for the distribution of publications are exempt from stamp duty, continuing the policy established in 1989 [2]

Group 1 - The article discusses the annual tax settlement process for individual income tax, specifically focusing on special additional deductions that need to be submitted once a year [2][3][4] - It outlines the necessary information required for filling out the tax forms, including personal information, spouse details, and children's education information [3][4] - The article emphasizes the importance of confirming the accuracy of the basic information before proceeding to fill out educational details for children [2][3] Group 2 - The article provides guidance on selecting the deduction ratio and declaration method, which can either be through the withholding agent or self-declaration [4][6] - It mentions that the special additional deduction information submitted can be used for tax pre-deduction during the annual income tax settlement [4][6] - The article concludes with a reminder for individuals to ensure the authenticity and completeness of the information provided, as they are responsible for the accuracy of their submissions [4][6]

Core Viewpoint - The article provides a detailed guide on the procedures for terminating property tax and urban land use tax obligations through the electronic tax bureau, emphasizing the importance of following the correct steps to ensure compliance with tax regulations [1][3][4][5]. Group 1: Tax Termination Procedures - Step 1: Log into the electronic tax bureau and navigate to the "Property and Behavior Tax Source Collection and Consolidated Declaration" module [1][3]. - Step 2: Select "Property Tax/Urban Land Use Tax" and click on the "Tax Source Collection" card [3]. - Step 3: For land tax obligation termination, enter the "Land Transfer Date" and confirm the submission [4]. - Step 4: For property tax obligation termination, enter the "Property Transfer Date" and confirm the submission [5].