Group 1 - Taxpayers renting out properties need to update tenant information through the electronic tax bureau's property and behavior tax source collection and combined declaration module [2] - The process involves logging into the electronic tax bureau and navigating to the tax declaration and payment section [5] - Specific steps include accessing the property tax source information and modifying the rental details for the relevant property record [7]

Group 1 - The article provides guidance for new taxpayers on how to register and activate their accounts in the Zhejiang Provincial Electronic Tax Bureau for tax-related matters [2][3][4] - It outlines the steps for logging in, including password and QR code login options, and the process for activating accounts after tax information confirmation [4][5][6] - The article emphasizes the importance of establishing relationships between legal representatives, financial responsible persons, and the enterprise for proper account management [6][9] Group 2 - The article details the process for adding tax personnel, requiring natural person registration and authorization from legal representatives or financial responsible persons [10] - It explains the steps for reporting bank account information and signing tripartite agreements as part of the tax compliance process [12][13] - The article lists common tax types and their respective filing deadlines, emphasizing the need for timely tax submissions [15][16]

欢迎扫描下方二维码关注： 政策依据：《财政部 国家税务总局关于全 面推开营业税改征增值税试点的通知》（财税 (2016) 36号) 个人所得税不征收 房屋产权所有人死亡，依法取得房屋产权 的法定继承人、遗嘱继承人或者受遗赠人，对 该情形的当事双方不征收个人所得税。 N ANN ANN AND RES EN EN EN END END END END DES END 政策依据:《财政部 税务总局关于个人取 得有关收入适用个人所得税应税所得项目的公 告》（财政部 税务总局公告2019年第74号） 土地增值税不征收 以继承、赠与方式无偿转 让房地产的行为，不征收土地 增值税。 政策依据:《中华人民共和国土地增值税 暂行条例实施细则》(财法字〔1995〕6号) 契税 中 征 法定继承人通过继承承受 土地、房屋权属,免征契税。 政策依据:《中华人民共和国契税法》 ----------- 印花税要征 税目 税率 土地使用权出让书据 价款的万分之五 土地使用权、房屋等建筑物 和构筑物所有权转让书据(不 价款的万分之丑 包括土地承包经营权和土地 产权 经营权转移) 转移 书据 股权转让书据(不包括应缴纳 价款的万分之五 证券 ...

来源： 北京海淀税务 明确四个关键时间 [00 概念 C C ○ 0 「工资发放期」指企业实际向员工支付工资 1 薪金的月份。例如：工资所属期为8月，工资 发放期为 9月。 2 「工资所属期」指员工提供劳动服务、应获 得劳动报酬的时间段,通常与考勤周期一 致。例如，员工 10 月份提供劳动，10 月份就 是工资所属期。 { 3) 「税款所属期」指纳税人取得的应税所得对 应的"纳税义务发生时间"所属的月份。 「税款申报期」指企业或扣缴义务人向税务 4）机关申报缴纳个人所得税的法定时间段，根 据《个人所得税法》规定，个税申报期为 "扣缴义务人在支付所得的次月十五日 内"。 《国家税务总局关于发布 <个人所得税扣 缴申报管理办法（试行） > 的公告》 （国家税务总局公告201日年第67号） 规定 扣缴义务人应当在代扣税款的次月十五日内，向主 管税务机关报送其支付所得的所有个人的有关信 息、支付所得数额、扣除事项和数额、扣缴税款的 具体数额和总额以及其他相关涉税信息资料。 政策知识点 即工资实际发放的日期所属的月份即为税款所属 期,税款所属期下月的征期为该所属期税款对应 的申报期,与工资所属期无关。 因此，9月份实际 ...

Core Viewpoint - The article discusses the personal income tax rules applicable to various types of income received by retired individuals, including pensions, re-employment income, part-time income, and one-time subsidies for early retirement [2][3]. Group 1: Retirement Income Tax Rules - Basic pensions and retirement benefits provided by the state are exempt from personal income tax [2]. - Additional income from the original employer, such as bonuses and allowances, is subject to personal income tax as "wages and salaries" after deducting allowable expenses [3]. Group 2: Re-employment Income - Income earned by retired individuals who take up new employment is taxable as "wages and salaries" after deducting allowable expenses [3]. - Specific conditions must be met for re-employment income to be taxable, including having a labor contract of at least one year and receiving fixed salary during absences [3]. Group 3: Part-time Income - Income from part-time work is taxable as "labor remuneration" [3]. Group 4: Early Retirement Subsidies - One-time subsidies paid to individuals who retire early are subject to personal income tax as "wages and salaries" [3].

Core Points - The article discusses the tax rates applicable to various goods and services in China, highlighting the standard rates and specific exemptions for certain categories [7][8][9][10][12]. Tax Rates for Goods - The standard tax rate for the sale or import of goods is 13% unless otherwise specified [7]. - A reduced tax rate of 9% applies to specific goods, including agricultural products, water, gas, and certain publications [7]. Tax Rates for Services - The tax rate for taxable services is generally 6%, with specific services such as construction and transportation subject to a 9% rate [8]. - A higher tax rate of 13% is applicable for the leasing of tangible assets [8]. Tax Rates for Intangible Assets - The transfer of intangible assets, such as technology and trademarks, is taxed at 6%, while the transfer of land use rights is taxed at 9% [10]. - Exported goods are subject to a zero tax rate, with exceptions as specified by the State Council [10]. Zero Tax Rate Services - Certain services provided by domestic units and individuals, such as international transportation and R&D services, are subject to a zero tax rate [11][12].

Core Viewpoint - The article discusses tax incentives for third-party enterprises engaged in pollution prevention, specifically a reduced corporate income tax rate of 15% for eligible companies [5]. Group 1: Eligibility Criteria - Third-party pollution prevention enterprises must be registered as resident enterprises in mainland China, excluding Hong Kong, Macau, and Taiwan [8]. - They should have at least one year of continuous operational experience in environmental pollution control facilities and ensure the normal operation of these facilities [8]. - The company must employ at least five technical personnel with intermediate or higher environmental-related qualifications, or at least two personnel with senior qualifications [8]. - The annual revenue from environmental protection facility operations must constitute no less than 60% of the total revenue [8]. - The enterprise must possess testing capabilities, including a laboratory equipped to meet the detection needs for routine pollutants [8]. - The facilities operated must consistently meet national or local emission standards [8]. - The company should have a good tax credit rating, with no C or D level ratings in the past three years [8]. Group 2: Application Process - Eligible third-party pollution prevention enterprises can self-assess their compliance with the criteria and apply for the tax incentives, retaining relevant documentation for review [9]. - Required documentation includes proof of operational experience, contracts, income certificates, technical personnel qualifications, and evidence of testing capabilities [10].

欢迎扫描下方二维码关注： 稳外贸税收政策 货物劳务税收政策 启运港退税政策 适用主体 从启运地口岸启运报关出口，自离境地口岸离境出口集装箱货物的出口企业。 政策内容 1.水路启运港退税政策 对符合条件的出口企业从启运地口岸（以下称启运港）启运报关出口，由符合条件的运输企业承运，从水路转关直航或经停指定口岸 （以下称经停港），自离境地口岸（以下称离境港）离境的集装箱货物，实行启运港退税政策。 对从经停港报关出口、由符合条件的运输企业途中加装的集装箱货物，符合前款规定的运输方式、离境地点要求的，以经停港作为货 物的启运港，也实行启运港退税政策。 适用条件 出口企业。出口企业的出口退(免)税分类管理类别为一类或二类，并且在海关的信用等级为一般信用企业或认证企业（以税务总局清分 的企业海关信用等级信息为准）。 2.运输企业。运输企业为在海关的信用等级为一般信用企业或认证企业，并且纳税信用级别为 B 级及以上的航运企业。运输工具为配 备导航定位、全程视频监控设备并且符合海关对承运海关监管货物运输工具要求的船舶，或中国国家铁路集团有限公司及其下属公司承运 的火车班列或铁路货车车辆。 3.启运港、经停港和离境港。 （1）上 ...

Core Viewpoint - The article discusses the export tax refund policy for enterprises registered in specific border provinces of China, allowing full export tax refunds for goods exported to neighboring countries under certain conditions [3][4]. Group 1: Policy Overview - Export enterprises registered in Inner Mongolia, Liaoning, Jilin, Heilongjiang, Guangxi, Xinjiang, Tibet, and Yunnan can enjoy full export tax refunds for goods exported to neighboring countries through general trade or border small-scale trade [3]. - The policy applies only to goods exported via bank transfer in RMB; cash transactions do not qualify for tax refunds [4]. Group 2: Applicable Conditions - Goods exported using cash settlement do not qualify for export tax refunds [4]. - Enterprises acting as agents for foreign companies or individuals in border small-scale trade must only declare VAT on agency fees, as these transactions are not subject to VAT [6]. - A list of border ports for exports is provided, detailing specific locations in each applicable province [6]. Group 3: Neighboring Countries - Neighboring countries for the purpose of this policy include Russia, North Korea, Vietnam, Myanmar, Laos, Kazakhstan, Kyrgyzstan, Tajikistan, Pakistan, India, Mongolia, Nepal, Afghanistan, and Bhutan [7]. Group 4: Tax Refund Application Process - Export enterprises must provide relevant documentation, including bank transfer receipts, to apply for tax refunds monthly [7]. - If unable to provide bank transfer receipts, enterprises can use specific documentation as per the regulations set by the State Administration of Foreign Exchange [7]. Group 5: Policy References - The policy is based on several official notifications from the Ministry of Finance and the State Administration of Taxation, outlining the procedures and conditions for tax refunds [8].

Core Viewpoint - The article discusses the implementation of tax refund policies for financing leasing exports, particularly focusing on the conditions and applicable entities for these policies [2][5]. Tax Policies for Financing Leasing - A trial tax refund policy for financing leasing export goods has been in effect since October 1, 2014, allowing VAT and consumption tax refunds for goods leased to foreign lessees for a period of five years or more [2]. - The policy also applies to marine engineering structures leased to domestic oil and gas extraction enterprises, treating them as exports eligible for tax refunds [2]. - As of January 1, 2017, domestic production enterprises selling marine engineering structures or leasing them through financing leasing companies are required to pay VAT, with certain exceptions for specific enterprises [3]. Applicable Entities - The policy is applicable to financing leasing enterprises, financial leasing companies, and their project subsidiaries, which must be approved by relevant authorities [4]. - The range of financing leasing export goods includes aircraft, engines, locomotives, passenger carriages, ships, and other goods, adhering to specific regulations [4]. Policy Basis - The tax refund policies are based on several official notifications and announcements from the Ministry of Finance and the State Administration of Taxation, outlining the framework for the implementation of these policies [5].