欢迎扫描下方二维码关注： 天津市财政局 国家税务总局天津市税务局 关于公布2025年获得 非营利组织免税资格单位 名单（第一批）的通知 津财税政〔2025〕19号 各区财政局，各区税务局，第三、第四税务分局，纳税服务和宣传中心： 根据《财政部 税务总局关于非营利组织免税资格认定管理有关问题的通知》（财税〔2018〕13号）规定，经天津市财政局、国家税务 总局天津市税务局审核认定，天津市泰达教育发展基金会等22家单位获得非营利组织免税资格（见附件）。其中，天津市泰达教育发展基 金会等10家单位有效期自2024年度起5年内有效，天津市赵以成医学科学基金会等12家单位有效期自2025年度起5年内有效。 根据《财政部 国家税务总局关于非营利组织企业所得税免税收入问题的通知》（财税〔2009〕122号）有关规定，非营利组织取得的 下列收入为免税收入：接受其他单位或者个人捐赠的收入；除《中华人民共和国企业所得税法》第七条规定的财政拨款以外的其他政府补 助收入，但不包括因政府购买服务取得的收入；按照省级以上民政、财政部门规定收取的会费；不征税收入和免税收入孳生的银行存款利 息收入；财政部、国家税务总局规定的其他收入。 请获 ...

Core Viewpoint - The article emphasizes the importance of compliance, integrity, and professionalism in the provision of tax-related services by tax service institutions and personnel, outlining both mandatory actions and prohibitions to ensure lawful and ethical practices [1][3]. Summary by Sections Compliance and Professional Standards - Tax service institutions and personnel must adhere to principles of independence, objectivity, and fairness while providing services, ensuring compliance with laws and regulations [1]. - Institutions are required to maintain accurate records and provide truthful information in tax documents, including invoices and service agreements [1][2]. Mandatory Actions - Tax service institutions must report their basic information to tax authorities before providing services and keep this information updated [1]. - They are required to conduct tax law education for clients to enhance tax compliance [1]. - Institutions must ensure that all services provided are in accordance with the relevant tax classification codes when issuing invoices [1]. Prohibited Actions - Institutions are strictly forbidden from providing illegal benefits such as bank accounts or invoices that could lead to tax evasion or fraud [3]. - Engaging in deceptive practices, such as bribery or misleading advertising, is prohibited [3]. - Institutions must not interfere with the duties of tax authorities or misrepresent tax policies [3]. Regulatory Framework - The article references several key regulations, including the "Tax Collection and Administration Law Implementation Rules" and the "Interim Measures for the Management of Tax Professional Services" [3]. Professional Development - Tax service personnel are encouraged to participate in ongoing education and training to maintain their professional competence [1].

Group 1 - The article discusses the tax implications for transferring residential properties based on the duration of ownership, specifically focusing on properties purchased for less than 2 years, between 2 to 5 years, and over 5 years [2][3][4] - For properties purchased for less than 2 years, a value-added tax (VAT) of 5% applies, along with additional taxes based on the location of the property, such as urban maintenance and construction tax at 7% or 5%, education fee at 3%, and local education fee at 2% [2][5] - For properties held between 2 to 5 years, VAT and additional taxes are exempt, but personal income tax applies if the original value certificate is not provided, calculated at 1% to 3% of the transfer income [2][3][5] - Properties held for over 5 years are exempt from VAT and additional taxes, with personal income tax exemptions for the "only family residence" [3][4][5] Group 2 - The article outlines the conditions for tax refunds for individuals who sell their property and purchase a new one within one year, with full refunds if the new purchase amount is equal to or greater than the selling price [6][7] - The sale and purchase must occur within the same city, and the taxpayer must be directly related to both transactions [7][8] - Taxpayers must submit a tax refund application along with necessary documentation, including identification, transaction contracts, and property certificates [8][9]

Group 1 - The article provides a detailed guide on how to correct individual income tax declarations through the Natural Person Electronic Tax Bureau [1][2][3] - It outlines the steps for accessing the tax declaration interface, selecting the withholding unit, and entering the correction process [4][5][6] - The system prompts users to confirm their intention to proceed with the correction, ensuring that the process is intentional and verified [10][11] Group 2 - Users can modify income details by accessing specific income item interfaces and can also clear previous declaration data for batch import using templates [13][15] - Important notes include the necessity to update cumulative deduction amounts and personal pension data if there are changes in employment information [15][16] - After completing data modifications, users must submit the corrected declaration and can pay any additional taxes through the designated menu [19][20] Group 3 - If users find that the original declaration data is correct before submission, they have the option to cancel the correction [21] - It is emphasized that correcting past declarations requires subsequent monthly corrections for later periods to avoid impacting future tax calculations and submissions [23]

Core Viewpoint - The article provides a detailed guide on how to issue unified invoices for second-hand car sales through the electronic tax bureau, emphasizing the steps and requirements involved in the process [3][4]. Group 1: Invoice Issuance Process - Step 1: Log into the electronic tax bureau and select "Tax Services" followed by "Invoice Services" and then "Blue Invoice Issuance" [3]. - Step 2: Access the blue invoice issuance interface and click on "Invoice Filling" followed by "Immediate Invoice" [4]. - Step 3: In the "Immediate Invoice" interface, select "Second-hand Car Sales Unified Invoice" from the dropdown list, and choose the nature of the second-hand car enterprise [4]. - Step 4: Fill in the buyer's information accurately, including whether the invoice is issued to an individual [4].

Core Viewpoint - The article provides a comprehensive guide on the procedures for taxpayers to deduct input tax on agricultural products, detailing the types of invoices eligible for direct deduction and those requiring additional processing [1][2]. Group 1: Types of Invoices - Agricultural product invoices are categorized into those that can be directly deducted and those that require processing before deduction [2]. - Invoices that can be directly deducted include agricultural product acquisition invoices, electronic invoices for self-produced agricultural products, 9% special invoices from general taxpayers, and customs payment receipts [3][9]. Group 2: Direct Deduction Process - The process for direct deduction involves accessing the "Invoice Business" function on the electronic tax bureau, selecting the appropriate invoice type, and submitting the deduction request [3][6][7]. - For customs payment receipts, a specific module must be accessed to complete the deduction process [7]. Group 3: Special Cases - If a taxpayer receives a tax authority-issued agricultural product invoice, they must first perform a supplementary entry before proceeding with the deduction [9][10]. - The process for entering supplementary information includes inputting the invoice code, number, and date, after which the invoice can be selected for deduction [11][12]. Group 4: Invoices Requiring Processing - Invoices that require processing before deduction include VAT ordinary invoices issued by the tax control system and 3% special invoices from small-scale taxpayers [13][14]. - The processing involves accessing the "Pending Agricultural Product Invoices" module and selecting the appropriate criteria to query and process these invoices [15][18]. Group 5: Additional Deductions - After completing the deduction for agricultural product invoices, taxpayers may also need to perform additional deductions for agricultural product processing [22]. - The additional deduction process involves selecting the appropriate status and entering relevant information to submit the request [23][25]. Group 6: Customs Payment Receipts - For customs payment receipts related to imported agricultural products, a similar deduction process applies, requiring the selection of the appropriate status and submission of the deduction request [27][28].

Core Viewpoint - The article emphasizes the importance of updating children's education information in the personal income tax system to ensure eligibility for tax deductions related to education expenses, particularly when transitioning from high school to university [3][19]. Group 1: Tax Deduction Process - Parents can claim a monthly tax deduction of 2000 yuan for each child in higher education, which can be fully claimed by one parent or split equally [21]. - It is crucial to update the education stage and end date accurately to ensure the deductions are effective from the month the child enters university [19][20]. - The process for updating the tax deduction information can be done through the personal income tax app or web portal, with specific steps outlined for entering children's education details [4][8][18]. Group 2: Important Reminders - Parents should complete the necessary updates by the end of August, before the child starts university, to ensure seamless tax deduction application from September [19]. - Any changes in education stages, such as moving from high school to university, require adding a new entry rather than modifying the existing one to avoid losing previous deduction eligibility [23]. - Accurate information regarding the education stage and expected graduation date is essential for the deductions to be processed correctly [20].

Core Viewpoint - The article emphasizes the importance of verifying the authenticity of value-added tax (VAT) invoices through various platforms provided by the National Taxation Administration, highlighting the ease of access and the necessity for businesses to ensure compliance with tax regulations [4][5][7]. Group 1: Invoice Verification Methods - The article outlines multiple methods for verifying VAT invoices, including using the National VAT Invoice Verification Platform by entering the invoice code and number [4]. - It mentions the option to log into the unified electronic tax bureau to access the invoice verification feature under the popular services section [4]. - The article also describes the process of using the electronic tax bureau app for invoice verification, detailing the steps to navigate through the app [4]. Group 2: Taxpayer Services - The article lists various taxpayer services available, such as tax credit management, tax proof issuance, and tax-related inquiries [5]. - It highlights the importance of maintaining accurate taxpayer information and the ability to report violations of invoice management regulations through multiple channels [5][7]. - The article encourages taxpayers to engage with local tax authorities for manual verification of invoice authenticity if needed [5].

Core Viewpoint - The article provides a comprehensive guide on how to deduct input VAT for agricultural products, addressing common questions from taxpayers regarding the calculation and eligibility of input tax deductions [2][3]. Group 1: Input VAT Calculation for Agricultural Products - When general taxpayers purchase agricultural products with a 9% VAT invoice, the input VAT can be calculated as 10% if used for producing or processing goods with a 13% tax rate, otherwise, it is 9% [4]. - For purchases from small-scale taxpayers with a 3% VAT invoice, the input VAT is calculated based on the invoice amount and a 9% deduction rate, with an additional 1% deduction if used for producing goods with a 13% tax rate [5]. Group 2: Eligibility of Input VAT Deductions - Input VAT paid on imported goods can be deducted if the taxpayer has paid the import VAT, regardless of whether the payment for the goods has been made [6]. - Ordinary invoices obtained from wholesale or retail purchases of exempt agricultural products cannot be used for input VAT deductions [7]. - Input VAT from small-scale taxpayers with a 1% VAT invoice cannot be deducted at a 9% rate; it must be calculated based on the invoice price and a 1% deduction rate [8]. Group 3: Special Cases and Regulations - Taxpayers producing specific products like liquid milk, alcohol, and meat products can participate in a pilot program for input VAT deduction based on the purchase of eligible agricultural products [9]. - If agricultural products are used for both 13% taxable goods and other services, separate accounting is required for input VAT deductions [10]. - Input VAT cannot be deducted for goods used in simplified tax methods, exempt projects, or personal consumption [9]. - Non-normal losses of agricultural products require the reversal of previously deducted input VAT [9]. - Taxpayers must contact tax authorities to classify as "deep processing enterprises" for agricultural products to utilize an additional 1% deduction [10].

Group 1 - The article discusses tax incentives related to the transformation of intellectual property and technology achievements, highlighting policies that allow for deferred taxation on equity investments made with technological achievements [2] - It outlines that since July 1, 2018, non-profit research and development institutions and higher education institutions can reduce the taxable income of technology personnel from cash rewards for the transformation of job-related technology achievements by 50% [2] - The article mentions that taxpayers providing technology transfer, development, and related consulting services are exempt from value-added tax [2]