Group 1 - The core viewpoint of the article is to provide a comprehensive understanding of the Land Occupation Tax in China, including its taxpayers, tax calculation basis, and tax obligations [4][8][15] Group 2 - Taxpayers of the Land Occupation Tax include units and individuals who occupy arable land for construction or non-agricultural purposes, as stipulated by the Land Occupation Tax Law [4][5] - Temporary occupation of arable land for construction or geological exploration is subject to the tax, but full refunds are available if the land is restored within one year [7][8] - The tax is calculated based on the actual area of arable land occupied, with the formula: Tax Payable = Area Occupied (sqm) × Applicable Tax Rate [9][10] Group 3 - The applicable tax rates vary by region, with average rates ranging from 12.5 yuan/sqm in some provinces to 45 yuan/sqm in Shanghai [13] - The tax obligation arises on the day the taxpayer receives written notification from the natural resources authority regarding the occupation of arable land [15][17] - If the land use is changed, the tax obligation occurs on the day of the change, with specific conditions for approved and unapproved changes [15][17]

Core Viewpoint - The article discusses the implementation of a VAT immediate refund policy for software products developed and produced by general VAT taxpayers, aimed at encouraging technological innovation and industrial upgrading [1]. Group 1: VAT Immediate Refund Policy - The VAT immediate refund policy allows general VAT taxpayers to receive a refund on the portion of VAT that exceeds 3% after a 13% VAT is levied on their self-developed software products [1]. - Compliance with tax regulations is essential for companies to benefit from this policy, requiring independent accounting of income, complete material declarations, precise input tax allocation, and dynamic risk management [1]. Group 2: Eligibility for the Policy - Not all software products qualify for the VAT immediate refund policy; only those that meet specific criteria can benefit [3][4]. - Software products must be registered with the relevant authorities, such as obtaining a Software Product Registration Certificate or a Computer Software Copyright Registration Certificate [4]. - Only general VAT taxpayers can enjoy the VAT immediate refund policy; small-scale taxpayers are not eligible [6][7]. Group 3: Application Process - Companies must apply for the VAT immediate refund after completing their monthly VAT declaration and paying the tax [14]. - The application can be submitted through the electronic tax bureau, following specific steps to report and apply for the refund [16][18][20].

欢迎扫描下方二维码关注： 纳税人为了避免忘记申报、缴纳税款等最终被行政处罚，造成信用等级下降，应及时知晓办税期限，如何进行办税日历查询呢？大 家快学习起来吧！ 方式三 ：登录电子税务局APP，点击 【办&查】-【公众服务】-【办税日 历】模块查看。 来源山西税务税宣速递 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。 操 作 步 骤 方式一 ：打开电子税务局页面， 点击 右上角【办税日历】，跳转到国家税 务局总局12366纳税服务平台进行查 看。 方式二 ：登录电子税务局，依次点击 【公众服务】-【宣传辅导】进行查 看。 ...

Group 1 - The article emphasizes that a written labor contract must be established between the employer and the employee from the start of the employment relationship [3][4] - It is stated that the employer is required to provide a written labor contract upon renewal, and failing to do so is deemed unreasonable [4][10] - The essential clauses that must be included in a labor contract are outlined, including the employer's name, employee's details, contract duration, job responsibilities, working hours, remuneration, social insurance, and other legal requirements [8][11] Group 2 - The article clarifies that a probation period can only be agreed upon once for the same employee in the same company, even if the employee returns to a different position [9] - If an employer fails to sign a written labor contract within one month of employment, they are obligated to pay the employee double wages for each month until a contract is signed, as stipulated by the Labor Contract Law [10][11]

Core Viewpoint - The article provides a comprehensive overview of tax policies and benefits applicable to individual industrial and commercial households, addressing common questions and clarifying eligibility for various tax incentives. Group 1: Tax Invoice and Deduction Policies - Individual industrial and commercial households classified as small-scale taxpayers can issue VAT special invoices voluntarily using the VAT invoice management system [4] - Individual industrial and commercial households can continue to enjoy the "six taxes and two fees" reduction policy even after benefiting from other tax incentives [6] - Salaries paid to employees by individual industrial and commercial households can be deducted from their operating income [9] - Sponsorship expenses incurred by individual industrial and commercial households cannot be deducted from taxable income [10] Group 2: Income Tax and VAT Policies - Individual industrial and commercial households earning income from multiple sources can enjoy a 50% reduction in personal income tax [8] - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers with monthly sales below 100,000 yuan are exempt from VAT [13] - Small-scale VAT taxpayers can benefit from a reduced VAT rate of 1% on taxable sales that would normally be taxed at 3% [14] Group 3: Tax Registration and Reporting - Individual industrial and commercial households can register as general VAT taxpayers if they maintain sound accounting records [15] - For simplified reporting, individual industrial and commercial households can use electronic tax payment systems to settle taxes without filing a return [16]

Group 1 - The core viewpoint of the article is that certain life insurance products with a duration of one year or more are exempt from value-added tax (VAT) [1][2] - Life insurance, pension annuity insurance, and health insurance with a term of one year or more qualify for VAT exemption [1][2] - Only insurance companies that operate these long-term life insurance products can enjoy the VAT exemption; insurance agencies do not qualify [2][3] Group 2 - When filing for VAT exemption, companies must use the specific code 0001083913|SXA31900806 in the VAT exemption declaration form [3] - Companies must retain relevant documentation, including approval receipts and insurance policy terms, for compliance [4] - Failure to retain required documentation may result in tax penalties, late fees, and negative impacts on tax credit ratings [4][5] Group 3 - Insurance companies must calculate and transfer out any previously deducted input tax after declaring exempt income [5] - Companies that file VAT on a consolidated basis must ensure that only the designated company claims the VAT exemption to avoid duplicate claims [5]

Core Viewpoint - The article discusses the implementation of the Administrative Penalty Discretionary Standards by the Shanxi Provincial Department of Commerce, aimed at standardizing the exercise of administrative penalty discretion in the province [3]. Group 1: Administrative Penalty Discretionary Standards - The new standards are effective for five years starting from the date of issuance, replacing the trial version that was implemented on February 1, 2023 [3]. - The standards outline various illegal behaviors, the corresponding legal basis for penalties, discretionary circumstances, and factors influencing the penalties [4]. Group 2: Specific Violations and Penalties - For foreign investors or foreign-invested enterprises failing to report investment information as required, penalties range from CNY 100,000 to CNY 500,000 depending on the severity and whether the violation is repeated [4]. - Penalties for unauthorized recycling of scrapped vehicles include fines ranging from CNY 50,000 to CNY 100,000, with additional measures such as confiscation of illegally obtained scrapped vehicles [6]. - The standards also address violations related to auction activities, with penalties including fines from CNY 10,000 to CNY 30,000 for failing to comply with auction regulations [7].

啊？这笔钱是母公司 统一贷的, 利息支出 不应该母公司扣吗 ? 这是 区 i 66 根据企业所得税相关规定, 母公司把钱借给我们，母公 司要确认利息收入并申报纳 税，我们子公司作为使用方 需要确认利息支出。 99 那我把这笔借款 的利息支出全部 税前扣除! 欢迎扫描下方二维码关注： 学 到 政策依据 《中华人民共和国企业所得税法》 ● 《中华人民共和国企业所得税法实施条例》 ● 《国家税务总局关于企业所得税若干问题的 ● 公告》(国家税务总局公告2011年第34号) 《财政部 国家税务总局关于企业关联方利息 ● 支出税前扣除标准有关税收政策问题的通 幼儿（旧十田（ついの） 1つ１旦） 不是的，非金融企业之 间的借款利息支出，还 要注意超过金融企业同 期同类贷款利率计算数 Yollo 额的部分不能扣除。 哦! 那利息支出 还需要注意啥 ? E e ( 公司股东在规定期限内 出资未到位的利息支出 也不能全额税前扣除。 那日常自查的时 候, 我们要注意 哪些情况呢 ? ００００００００ 主要可以查看贷款合同、与 关联企业之间的资金来往以及利 息支出情况，核实母公司提供给 我们的贷款利息是否按规定税前 扣除。 查看营 ...

Core Viewpoint - The article discusses the implementation of a tax exemption policy for offshore trade stamp duty, aimed at supporting the development of free trade zones in China, specifically for businesses registered in the China (Zhejiang) Pilot Free Trade Zone. The exemption is effective from April 1, 2025, to December 31, 2027 [3]. Summary by Sections Offshore Trade Stamp Duty - The Ministry of Finance and the State Taxation Administration have issued a notice regarding the continuation of the offshore trade stamp duty exemption policy [3]. - The policy applies to businesses engaged in offshore transfer sales, allowing them to be exempt from stamp duty on contracts established for these transactions [3]. Electronic Tax Bureau Operation Process - The article outlines the specific steps for businesses to apply for the stamp duty exemption through the national unified electronic tax bureau [5][10]. - The process includes logging into the electronic tax bureau, selecting the appropriate tax declaration options, and filling out necessary forms [5][10][16]. Steps for Application - Step 1: Log into the electronic tax bureau and navigate to the tax declaration section [5][10]. - Step 2: Choose the declaration mode and specify the tax period for the exemption [10][11]. - Step 3: Fill in the required details in the tax source detail entry page, ensuring to indicate the nature of the exemption [16]. - Step 4: Save the details and confirm that the tax amount due is zero before submitting [18]. - Step 5: Complete the submission process to finalize the application for the stamp duty exemption [18].

Core Viewpoint - The article provides a step-by-step guide on how to use the electronic tax bureau for social security payment processes, emphasizing the ease of access and user-friendly interface for both individual and third-party payments [2][6][8]. Group 1: User Registration and Navigation - Users must log in to the electronic tax bureau as individuals, with new users required to register first [2]. - The navigation path includes selecting "Local Features," then proceeding to "Social Security Business," followed by "Urban and Rural Residents' Social Security Fees," and finally "Resident Pension" [3][4]. Group 2: Payment Process - For personal payments, users can directly select the payment level and method before clicking "Payment" [6]. - For payments on behalf of others, users need to add personnel by entering their name and identification number, then select the appropriate payment level and method [7]. Group 3: Payment Completion and Verification - If there is a need to make a supplementary payment for pension insurance, users must register the supplementary payment information with the human resources department before proceeding with the payment [8]. - After completing the payment, users can check the payment results under "Social Security Business" by selecting "Payment Certificate Issuance" or "Payment Record Inquiry" [8]. Group 4: Additional Information - A reminder is provided that payment certificates can only be printed two working days after successful payment, excluding holidays [9].