lale 物/公式 以 坑 示 欢迎扫描下方二维码关注： 纳税人 增值税纳税人分为两类:一般纳税人、小规 模纳税人 在中华人民共和国境内销售货物、服务、无 形资产、不动产 (以下称应税交易)，以及进口货 物的单位和个人(包括个体工商户),为增值税 的纳税人。 机 圣 根据应税交易的不同, 增值税税率分为: 13%、9%、6%、0。 适用简易计税方法计算缴纳增值税的征收 率为:3%。 应纳税额 增值税的计税方法根据纳税人的类型有所 不同。 (1)一般计税方法 应纳税额=当期销项税额-当期进项税额 销项税额,是指纳税人发生应税交易,按 照销售额乘以本法规定的税率计算的增值税税 额。 讲话弹麵 是指纳税人购讲货物 服务 干 170 HAN LEJ F 1 J 1 J 1 J 1 J 1 J 1 J 1 形资产、不动产支付或者负担的增值税税额。 (2) 简易计税方法 (二)收取行政事业性收费、政府性基金; (三)依照法律规定被征收、征用而取得补 偿; (四) 取得存款利息收入。 奥际坝E 应纳税额=当期销售额×征收率 不征税情形 有下列情形之一的,不属于应税交易,不征 收增值税: (一)员工为受雇单位或者雇主提供取得 ...

Core Viewpoint - The article discusses the regulations regarding the registration of general taxpayers under the Value-Added Tax (VAT) law in China, particularly focusing on the conditions under which small-scale taxpayers can transition to general taxpayer status and the implications of exceeding the annual VAT sales threshold [2][10]. Group 1: Registration Conditions - Small-scale taxpayers whose annual VAT sales do not exceed the specified threshold can choose to register as general taxpayers if they maintain sound accounting practices and can provide accurate tax information [2][11]. - If a small-scale taxpayer's annual VAT sales exceed the threshold, they must register as a general taxpayer within the tax declaration period of the month following the threshold breach [11][12]. Group 2: Effective Date of Registration - The effective date for a small-scale taxpayer's registration as a general taxpayer is the first day of the month in which the registration is processed, provided the taxpayer has exceeded the sales threshold [2][11]. - For example, if a small-scale taxpayer applies for general taxpayer registration on May 10, 2026, and their effective date is May 1, 2026, they must adjust their tax filings accordingly for the period prior to registration [2][12]. Group 3: Calculation of Annual VAT Sales - The annual VAT sales amount is defined as the cumulative VAT sales within a continuous operating period of no more than 12 months or four quarters [4]. - Occasional sales of intangible assets or real estate do not count towards the calculation of annual VAT sales [7]. Group 4: Adjustments and Corrections - Taxpayers must account for any adjustments due to self-corrections, risk control checks, or tax audits in the tax period when the sales occurred [7][13]. - If a taxpayer discovers that they have exceeded the sales threshold after a correction, they must register as a general taxpayer and adjust their previous tax filings accordingly [13][14].

Core Viewpoint - The article outlines a new policy for providing interest subsidies on loans to small and micro enterprises in China, aimed at promoting investment and enhancing economic resilience [3]. Policy Content - **Eligible Entities**: The policy applies to all small and micro private enterprises involved in key industry chains and their upstream and downstream sectors, including those recommended by financing coordination mechanisms [3]. - **Targeted Sectors**: The policy supports various sectors including new energy vehicles, industrial mother machines, pharmaceuticals, medical equipment, software services, and emerging fields like artificial intelligence [4]. - **Interest Subsidy Standards**: Starting from January 1, 2026, eligible loans will receive a 1.5% annual interest subsidy from the central government, with a maximum loan amount of 50 million yuan per enterprise and a policy duration of one year [4][5]. Implementation Mechanism - **Participating Banks**: The policy involves 21 national banks and certain city and rural commercial banks with a financial regulatory rating of 3A or above [5]. - **Operational Workflow**: The process includes loan applications by enterprises, pre-allocation of subsidy funds, monthly reporting of loan issuance, and annual settlement of subsidy funds [7][8][10]. Supervision and Management - **Information Reporting**: Banks are required to report on the execution of the policy monthly, including loan issuance and subsidy usage, to ensure transparency and compliance [10]. - **Regulatory Oversight**: The Ministry of Finance and financial regulatory authorities will conduct joint inspections to ensure proper use of funds and compliance with the policy [11].

欢迎扫描下方二维码关注： 1.自2018年1月1日起，当年具备高新技术 企业或科技型中小企业资格（以下统称资格） 的企业，其具备资格年度之前5个年度发生的尚 未弥补完的亏损，准予结转以后年度弥补，最 长结转年限由5年延长至10年。 < 10 CE 集成电路生产企业 政策依据 > 高新技术企业资格 科技型中小企业资格 政策依据 > 《财政部 税务总局关于延长高新技术企业和科 技型中小企业亏损结转年限的通知》(财税 〔2018〕76号) 第一条 2.国家鼓励的线宽小于130纳米（含）的集 成电路生产企业，属于国家鼓励的集成电路生产 企业清单年度之前5个纳税年度发生的尚未弥补 完的亏损，准予向以后年度结转，总结转年限最 长不得超过10年。 线宽≤130nm 《财政部 税务总局 发展改革委 工业和信息化部 关于促进集成电路产业和软件产业高质量发展 企业所得税政策的公告》（财政部 税务总局 发 展改革委 工业和信息化部公告2020年第45号 ) 第二条 3.受疫情影响较大的困难行业企业2020年度 发生的亏损,最长结转年限由5年延长至8年。 受疫情影响较大的 困难行业企业 2020年度 发生的亏损 5年-8年 /! 困 ...

Group 1 - The article emphasizes the importance of personnel archives in various life scenarios such as job applications, retirement processing, and overseas study [2] - For self-funded overseas students, their personnel archives are classified as mobile personnel archives and can be managed by local archive management institutions or the Ministry of Education's service center for overseas students [2] - Individuals cannot keep or manage their own personnel archives; they must be transferred from universities to work units or designated management institutions [2] Group 2 - Flexible employment personnel, including self-employed individuals and part-time workers, should have their archives managed by local mobile personnel archive management institutions [4][5] - If a worker resigns and is unemployed, their archives should be transferred to the local management institution, and upon re-employment, the archives should be sent to the new employer or the management institution [6] - The article provides a link to the national human resources service platform for individuals to check their archive status online [7][8]

Core Viewpoint - The announcement extends the tax policies related to the pilot phase of the issuance of Depositary Receipts (CDRs) for innovative enterprises in China, aiming to support the implementation of the innovation-driven development strategy [3]. Individual Income Tax Policy - From January 1, 2026, to December 31, 2027, individual investors will be exempt from personal income tax on the capital gains from the transfer of innovative enterprise CDRs [3]. - During the same period, a differentiated personal income tax policy will apply to dividends received from holding innovative enterprise CDRs, following existing regulations [3]. Corporate Income Tax Policy - Corporate investors will be exempt from corporate income tax on capital gains from the transfer of innovative enterprise CDRs and on dividends received from holding these CDRs [4]. - Publicly offered securities investment funds will also be exempt from corporate income tax on similar income from innovative enterprise CDRs [4]. - Qualified Foreign Institutional Investors (QFIIs) and Renminbi Qualified Foreign Institutional Investors (RQFIIs) will be treated similarly regarding corporate income tax exemptions [4]. Value-Added Tax Policy - Individual investors will be exempt from value-added tax on capital gains from the transfer of innovative enterprise CDRs [4]. - For institutional investors, the transfer of innovative enterprise CDRs will be exempt from value-added tax according to financial product transfer policies [4]. - Publicly offered securities investment funds' managers will also be exempt from value-added tax on capital gains from innovative enterprise CDRs during the specified period [4]. Other Relevant Matters - The announcement defines innovative enterprise CDRs as securities issued in China that represent the rights to overseas underlying securities, in accordance with the relevant regulations [4].

Group 1 - Employees who have worked for more than one year are entitled to paid annual leave, with 5 days for 1-10 years, 10 days for 10-20 years, and 15 days for over 20 years [2] - National statutory holidays and other leave types such as marriage leave, maternity leave, and sick leave do not count towards annual leave [3] - If an employee has not taken their entitled annual leave upon termination of employment, the employer must compensate for the unused leave based on the employee's work duration in that year [5][6] Group 2 - Employers can arrange annual leave based on production needs and employee preferences, allowing for both concentrated and segmented leave within a year, with limited cross-year arrangements [10] - If an employee voluntarily waives their right to annual leave, the employer is only required to pay the regular salary during that period [11] - Employees on annual leave receive the same salary as during regular working periods [13] Group 3 - Logistics companies are eligible for a 50% reduction in urban land use tax for large commodity storage facilities from January 1, 2023, to December 31, 2027 [19] - Large commodity storage facilities are defined as those with an area of 6,000 square meters or more, primarily storing various agricultural products and industrial materials [20] - Non-directly used land for large commodity storage does not qualify for tax reductions and will be taxed as per regulations [20]

欢迎扫描下方二维码关注： 如何界定? 按《财政部 税务总 局关于延续实施小额贷 款公司有关税收优惠政 策的公告》（财政部 税务总局公告2023年 第54号),农户是指长期(一年以 上）居住在乡镇(不包括城关镇) 行政管理区域内的住户，还包括长 期居住在城关镇所辖行政村范围内 的住户和户口不在本地而在本地居 住一年以上的住户,国有农场的职 工和农村个体工商户。位于乡镇（不 包括城关镇）行政管理区域内和在 城关镇所辖行政村范围内的国有经 济的机关、团体、学校、企事业单 位的集体户;有本地户口,但举家 外出谋生一年以上的住户,无论是 否保留承包耕地均不属于农户。 农户以户为统计单位，既可以 从事农业生产经营,也可以从事非 农业生产经营。农户贷款的判定应 以贷款发放时的承贷主体是否属于 "小额贷款"的额 度有要求吗? 有明确标准哦! 单笔目 该农户贷款余额总额在10 万元(含本数)以下的贷 款,才算符合条件,超出 这个额度就不能享受免税 吋! 支持单位：肇庆 市税务局 来源广东税务 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 ...

欢迎扫描下方二维码关注： 来源：新疆税务 来源新疆税务 . . 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。 8 政策延续时间 2026年1月1日 Mil 2027年12月31日 退税要求 9) ▽ 自2026年1月1日至2027年12月31 日,出售自有住房并在现住房出售 后1年内在市场重新购买住房。 了 纳税人出售和重新购买的住房应在 同一城市范围内。同一城市范围是 指同一直辖市、副省级城市、地级 市（地区、州、盟）所辖全部行政 区划范围。 了 出售自有住房的纳税人与新购住房 之间须直接相关,应为新购住房产 权人或产权人之- 8 退税金额计算 购住房金额>现住房转让金额时 退税金额 现住房转让时缴纳的个人所得税 = 购住房金额 < 现住房转让金额时 新购 住房金额 现住房转让时 退税金额 x = 缴纳的个人所得税 现值房 转让金额 现住房转让金额 为该房屋转让的市场成交价格 新购住房为新房的 ...

欢迎扫描下方二维码关注： 登录 "12366纳税服务平台"，点击【涉税专 业服务】-【涉税专业服务机构公告栏】，查 看机构(人员)公示信息。 TSC5级选税专业服务机构 纳入监管的涉税专业服务机构 ..... 法赖服务生信名录 未经行政登记的税务师事务所 国家税务总局 纳税申报操作指引 2 国家税务总局官网 登录 "国家税务总局官网",点击【纳税服 务】-【我要查】-【涉税专业服务机构查询】- 【涉税专业服务机构公告栏】，查看机构（人 员）公示信息。 ◇ 我要 查 3 国家税务总局电子税务局 登录"国家税务总局电子税务局"，点击 【公众服务】-【涉税专业服务机构（人 员）信用信息查询】，查询机构（人员) 信用信息。 4 自然人电子税务局 登录"自然人电子税务局",点击 【我要 查询】-【其他查询】-【涉税专业服务机 构查询】,查询机构(人员)信用信息。 渠道。 EMAPPON □ X 暂不支持个人身 供稿：绍兴市柯桥区局 作者：王诗妮 马青扬 来源浙江税务 了 出售自有住房的纳税人与新购住房 之间须直接相关,应为新购住房产 权人或产权人之 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 ...