Group 1 - The article emphasizes the importance of tax services and public awareness in enhancing taxpayer compliance and understanding of tax regulations [5] - It highlights the role of local tax authorities in providing educational resources and support to taxpayers, aiming to improve overall tax literacy [5] - The content serves as a reminder for taxpayers to stay informed about their rights and responsibilities regarding tax obligations [5] Group 2 - The article mentions that the platform is a non-official resource created for learning purposes, indicating a focus on community engagement and knowledge sharing [5] - It encourages readers to participate in discussions and share their experiences related to tax matters, fostering a collaborative learning environment [5] - The copyright notice suggests that the content is intended for educational use, reinforcing the idea that it is not a substitute for official tax guidance [5]

欢迎扫描下方二维码关注： 自助办税终端 车辆购置税 纳税申报功能上新啦，除本人申报办理外，还支持委托代办申报，一起来看操作指引 吧。 第一步（功能菜单选择）：在页面功能菜单中点击【车辆购置税纳税申报】菜单。 【确认缴费信息】：申报完成后，系统弹出本次车购税申报的应补（退）税费额，点击【确定】按钮，自动跳转 至税费缴纳界面。 第二步（身份信息认证）：在弹出的 登录 方式界面，可选择【身份证】或【扫码 登录 】，通过刷身份证或电子 税务局APP扫码方式完成身份信息认证后 登录 系统。 第三步（办理模式选择）：自助办税终端支持【本人办理】或【委托代办】模式进行车辆购置税申报。（【委托 代办】模式的操作步骤见后） 【本人办理】：选择【本人办理】按钮后，系统自动跳转至车辆购置税申报信息页面。 第四步（申报信息完善）：办理人员确认购车人名称、实纳税额、减免税额、车辆识别代号等信息无误后，选择 【车辆挂牌地】，点击【确认申报】按钮完成申报。 第五步（税款缴纳操作）：经办人确认缴费信息后，可通过【云闪付】、【微信、支付宝】方式缴纳车辆购置税 税款。 【税费缴纳】经办人根据实际情况，选择缴费方式后，系统自动跳转至缴费界面。 左 ...

Taxation on Real Estate Transactions - The main taxes involved in real estate transactions include value-added tax (VAT), urban maintenance and construction tax, education fee surcharge, local education surcharge, land value-added tax, deed tax, and individual income tax [2][3]. - For sellers, if a property is sold within two years of purchase, a VAT of 5% is applied on the total price and additional fees [2]. - Properties sold after two years are exempt from VAT, as are self-built and self-used properties [2]. - In cases of family property division, transfers of real estate and land use rights are also exempt from VAT [2]. Tax Rates and Exemptions - Urban maintenance and construction tax rates vary: 7% for urban areas, 5% for county towns, and 1% for other areas, with education fee surcharges at 3% and local education surcharges at 2% [2]. - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers will have their urban maintenance and construction tax, education fee surcharge, and local education surcharge halved [2]. - Land value-added tax and deed tax are temporarily exempt for individuals selling housing [3]. Individual Income Tax Regulations - For individuals who can provide the original property value, individual income tax is calculated at a rate of 20% on the net income from the sale [3]. - If the original property value cannot be provided, a flat rate of 1% (3% for auctions) is applied to the sale price [3]. - Properties that have been used as the family's only residence for over five years are exempt from individual income tax [3]. - Transfers of property between family members, such as spouses and direct descendants, are also exempt from individual income tax [3]. Tax Refund Policies - From October 1, 2022, to December 31, 2025, individuals who sell their property and purchase a new one within one year are eligible for a tax refund on the individual income tax paid during the sale [3]. - Conditions for this refund include that both properties must be within the same city and the seller must be one of the owners of the new property [3].

Group 1 - The article discusses the importance of correctly handling R&D expenses for tax deductions, highlighting that materials consumed during R&D activities must be properly accounted for [2][4] - It emphasizes that any materials directly used in successful product development should be deducted from the R&D expenses, as per the regulations [2][4] - The article points out that any waste or by-products generated during the R&D process should also be considered, and the corresponding costs need to be managed accordingly [2][4] Group 2 - The policy reference is the announcement from the National Taxation Bureau regarding the scope of tax deductions for R&D expenses, which outlines the necessary compliance for companies [4] - The article serves as a reminder for companies to be aware of the specific requirements for R&D expense deductions to avoid potential issues with tax authorities [2][4]

欢迎扫描下方二维码关注： 晋统字〔2025〕18号 各市、县（市、区）统计局，国家统计局各市、县级调查队，省统计局机关各处室、局属各事业单位，国家统计局山西调查总队机关各处室： 《统计行政处罚裁量基准》经中共山西省统计局党组会议和中共国家统计局山西调查总队党组会议审议通过，现印发给你们，请认真贯彻 执行。 山西省统计局 国家统计局山西调查总队 2025年4月1日 （此件公开发布） 统计行政处罚裁量基准 第一条 为依法履行统计行政执法职责，规范统计行政处罚裁量行为，保障公民、法人或者其他组织的合法权益，根据《中华人民 共和国行政处罚法》《中华人民共和国统计法》《中华人民共和国统计法实施条例》《山西省统计条例》《山西省规范行政执法裁量 权办法》等法律法规规章，结合我省统计行政处罚工作实际，制定本裁量基准。 第二条 本裁量基准适用于山西省、市、县（市、区）统计机构依照法定职责实施的对统计违法行为行政处罚的裁量。 山西省统计局 国家统计局山西调查总队关于印发统计行政处罚裁量基准的通知 第三条 对统计违法行为实施行政处罚，坚持合法合理，公平公正，程序正当，教育与处罚相结合的原则。 作出统计行政处罚决定应充分考虑当事人的 ...

Group 1 - The article discusses the range of feed products that are exempt from value-added tax (VAT), including single bulk feed, mixed feed, compound feed, and concentrated feed [3][4]. - Specific products that qualify for VAT exemption include bran, distiller's grains, fish meal, various types of meal (excluding soybean meal), grass feed, feed-grade phosphorus, and others [3][4]. - Mineral trace element lick bricks and fish oil used in aquaculture and poultry feeding are also categorized as single bulk feed and are exempt from VAT [4]. Group 2 - Taxpayers engaged in both exempt and taxable feed sales must separately account for the sales of exempt and reduced tax items [5]. - If a taxpayer issues a special VAT invoice for exempt feed products, they will not be eligible for the VAT exemption and must pay the full VAT [5]. - The exemption code for feed products is 0001092202, which must be used in the VAT declaration forms for both general and small-scale taxpayers [5].

Core Viewpoint - The article discusses the procedures and requirements for overseas travelers to apply for tax refunds at designated stores, emphasizing the importance of compliance with tax regulations and the use of specific authentication methods for logging into the tax refund system [24][28]. Group 1: Authentication Methods - The tax refund system supports two login methods: Tax Disk/UKey authentication and Unified Identity Management Platform authentication, allowing stores to choose their preferred method [3][4]. - For Tax Disk/UKey authentication, users must insert a tax digital certificate device and enter their username, password, and PIN for verification [3][4]. - The Unified Identity Management Platform requires users to input their username and password, redirecting them to select the appropriate business type for login [7][8]. Group 2: Application Process - The application process for tax refunds involves several steps, starting with entering traveler information, including name, document type, and entry time [10][17]. - Users can switch to a standard application form mode if needed, and various methods for entering invoice information are supported, including online query and manual entry [11][14]. - After entering the necessary information, users can save the application and choose a payment method for the tax refund [17][18]. Group 3: Store Registration Requirements - To become a designated tax refund store, businesses must meet specific application conditions and complete a registration form, which must be submitted to the tax authority [24][27]. - The tax authority will verify the registration conditions within five working days and inform businesses of their compliance status [27][29]. - Compliance with operational regulations is essential after registration to maintain the status of a designated tax refund store [29].

Group 1 - The article discusses the process of tax information confirmation for new taxpayers, emphasizing a streamlined approach for business registration and tax compliance [4][5]. - It highlights the automated system that assigns the responsible tax authority based on the registered address, facilitating easier tax management for new businesses [4]. - The article outlines a one-click service for various tax-related tasks, including personal income tax withholding registration and general taxpayer registration [4][5]. Group 2 - The article provides a Q&A section addressing common concerns about tax information confirmation, including the ability to appoint someone to assist with the process [5]. - It mentions the steps to take if the legal representative or financial responsible person's information is incorrect during the electronic tax information confirmation [5].

Core Viewpoint - The article emphasizes the importance of understanding and complying with the stamp duty regulations, particularly regarding electronic contracts and various types of agreements that require stamp duty payment [4][6][8]. Summary by Sections Stamp Duty Regulations - According to the announcement by the Ministry of Finance and the State Administration of Taxation, businesses must pay stamp duty on documents that establish a sales relationship and clarify the rights and obligations of both parties, such as orders and requisitions, if no separate sales contract is signed [4]. - Electronic contracts are treated the same as paper contracts under the law, and thus are also subject to stamp duty [5][6]. Types of Contracts Subject to Stamp Duty - The stamp duty law specifies various types of contracts that require payment, including loan contracts, financing lease contracts, sales contracts, construction contracts, transportation contracts, technology contracts, lease contracts, custody contracts, storage contracts, and property insurance contracts [8]. Importance of Compliance - Companies are encouraged to stay informed about stamp duty regulations as it is crucial for their operations, and there is a need for continuous learning and correct reporting regarding stamp duty obligations [9].

Core Viewpoint - The article emphasizes the proactive service approach of Xiamen's tax and planning departments, which has significantly streamlined land supply and real estate registration processes, ensuring seamless integration of land delivery and property registration to support high-quality development [2][28]. Group 1: Land Use Rights Transfer Revenue Declaration - The article outlines the steps for enterprises to declare and pay for the transfer of state-owned land use rights through the electronic tax bureau, highlighting the importance of using the correct login method for cross-regional tax sources [2][19]. - It details the process of selecting the declaration function within the electronic tax bureau, guiding users to navigate to the non-tax revenue declaration section [6][21]. - The declaration process includes entering the relevant non-tax revenue project, confirming the information, and submitting the declaration for payment [10][15][13]. Group 2: Deed Tax Declaration - The article provides a step-by-step guide for the declaration of deed tax, indicating that the login entity should generally match the entity declaring the land transfer payment [18][19]. - It explains the process of tax source information collection and declaration, including the addition of new tax sources related to land transactions [22][25]. - The final steps involve confirming the tax amount and completing the payment process after a successful declaration [27].