Core Viewpoint - The article discusses the tax deduction rules for housing loan interest, medical expenses, children's education, and childcare for taxpayers in China, emphasizing the conditions under which these deductions can be claimed and the limits associated with them [2][3][4]. Group 1: Housing Loan Interest Deduction - Taxpayers can deduct housing loan interest if they or their spouse have a personal housing loan for a first home in China, with a maximum deduction period of 240 months [2]. - Unmarried taxpayers can deduct the interest solely by themselves, while married taxpayers can choose to deduct it by one spouse or split it equally [3]. - Only one first home loan interest deduction is allowed per taxpayer in a tax year [3]. Group 2: Medical Expense Deduction - Taxpayers can deduct medical expenses exceeding 15,000 yuan incurred in a tax year after insurance reimbursements, with a maximum limit of 80,000 yuan [3]. - Medical expenses can be deducted by either the taxpayer or their spouse, and expenses for minor children can be deducted by one parent [3]. Group 3: Children's Education Deduction - Taxpayers can deduct 2,000 yuan per month for each child in full-time education, with the option to choose which parent claims the deduction [4]. - The deduction applies to various educational stages, including preschool, primary, secondary, and higher education [4]. Group 4: Childcare Deduction - Taxpayers can claim a deduction of 2,000 yuan per month for each child under three years old for childcare expenses [4].

Policy Basis - The article references the "Comprehensive Income Tax Settlement Management Measures" (State Taxation Administration Order No. 57), which states that taxpayers should first verify discrepancies with the withholding agent before filing a complaint with tax authorities if errors are confirmed [3]. Handling Discrepancies - Taxpayers should check their income tax details on the personal income tax APP and contact the withholding agent for verification if discrepancies arise, especially if the taxpayer has not been employed by the reporting unit but has received income from them [4][5]. - If the taxpayer's income and tax details are incorrect, they can choose to submit a complaint for specific income entries or in bulk [6]. Types of Employment Status - If the taxpayer is currently employed by the reporting unit, they should report the discrepancy to the withholding agent for correction [9]. - If the taxpayer has never been employed by the reporting unit, they can directly initiate a complaint [11]. - If the taxpayer was previously employed, they should select the appropriate status and provide the correct termination date when filing a complaint [13]. Complaint Process - Successful complaints will result in the disputed income not being counted towards the taxpayer's comprehensive income [14]. - If a complaint has been submitted but later found to be incorrect, taxpayers can withdraw the complaint through the personal income tax APP [15].

Core Viewpoint - The article discusses the tax deduction policies for individual charitable donations in China, outlining the conditions and procedures for individuals to benefit from tax deductions on their donations to eligible charitable organizations [5][6]. Summary by Sections Eligibility for Tax Deductions - Charitable donations must be made to organizations that meet the criteria set forth in the "Charity Law of the People's Republic of China" and the "Public Welfare Donation Law" [5]. - Donations must be directed towards public welfare and charitable causes such as education, poverty alleviation, and assistance to the needy [5]. Qualified Donation Channels - Donations can be made to: 1. Public welfare social organizations within China that have obtained tax deduction qualifications [5]. 2. Government departments at or above the county level [5]. Tax Deduction Limits - Individual donations can be deducted from taxable income up to 30% or 100% depending on the type of donation. The full deduction applies to donations specified by the State Council [5]. Operational Guidelines - Individuals can claim deductions by logging into the personal income tax app and following a series of steps to input donation details, including the recipient's information and donation amount [6]. - The process includes confirming employment information, entering donation amounts, and uploading supporting documents [6]. Additional Information - The tax deduction qualification for public welfare organizations is valid for three years and can be verified through official government websites [5]. - The article also provides a link to a video guide on how to claim these deductions [8].

Core Viewpoint - The article provides a step-by-step guide for individuals on how to correct their personal income tax declaration for the year 2024, specifically addressing issues related to labor remuneration income and the corresponding invoices [2][4][8]. Group 1: Tax Declaration Process - The first step involves querying the total amount of labor invoices issued during the tax year by using the personal income tax app [2][3]. - The second step requires individuals to add the total amount of labor invoices issued to their tax declaration, ensuring that any previous submissions are corrected if necessary [4][5]. - After entering the relevant labor remuneration information, individuals must verify the accuracy of the total amounts before completing the declaration [6][7][8].

Core Viewpoint - The article discusses the regulations and procedures related to property tax and urban land use tax in China, particularly focusing on the tax rates, calculation methods, and obligations for taxpayers [2][3][4]. Property Tax Regulations - Property tax is levied in urban areas, county towns, administrative towns, and industrial and mining areas [2]. - The tax rate for property tax is set at 1.2% based on the remaining value of the property after a deduction of 10% to 30% from the original value [2][3]. - In Shanxi Province, the deduction standard for property tax has been unified to 80% [3]. Tax Calculation - The formula for calculating the taxable amount is: Taxable Amount = Original Property Value * (1 - Deduction Rate) * 1.2% [3]. - Tax obligations arise from the month following the delivery of new properties or the transfer of ownership for existing properties [4][5][6]. Taxpayer Obligations - Taxpayers must pay property tax starting from the month after the property is delivered for rental or use [5]. - For self-built properties, tax is due from the month following completion [6]. - If a taxpayer entrusts a construction company, tax is due from the month after acceptance [7]. Tax Payment Schedule - Property tax is collected annually and can be paid in installments, with specific deadlines set by local governments [8][10]. - In Shanxi Province, property tax payments are divided into two halves, with the first half due by the end of June and the second half by the end of December [10]. Tax Collection Authority - Property tax is collected by the tax authority in the location of the property [11]. - Taxpayers with properties in different locations must pay taxes separately to the respective local tax authorities [11][27]. Urban Land Use Tax - Urban land use tax is calculated based on the actual area of land occupied, with rates determined by local governments [21]. - Tax obligations for urban land use tax begin from the month following the approval of land acquisition [22][23]. Reference Policies - The article references several regulations, including the "Interim Regulations on Property Tax" and the "Interim Regulations on Urban Land Use Tax" [13][29].

Group 1 - The article discusses the upcoming deadline for the 2024 individual income tax reconciliation process and highlights the importance of reminding employees who have not yet completed their filings [1] - It introduces the "Employee Reconciliation Declaration Status Inquiry" feature available on the Natural Person Electronic Tax Bureau, which allows companies to check the filing status of their employees [1] - The article provides a step-by-step guide on how to access this feature, including logging in, selecting the company, and confirming the tax year for inquiry [1] Group 2 - The article emphasizes the need for companies to ensure that their employees are aware of the tax reconciliation process and to utilize available tools for tracking compliance [1] - It encourages sharing the information with colleagues to enhance tax-related skills and knowledge within the organization [1]

Core Viewpoint - The article discusses the process and requirements for enterprises to file consolidated tax information through the new electronic tax bureau, emphasizing the importance of compliance with tax regulations and proper reporting of branch information [1][2]. Group 1: Basic Regulations - Enterprises with branches must implement a "unified calculation, hierarchical management, local prepayment, and consolidated settlement" tax method, requiring the main institution to report all secondary and lower branch information to the tax authority [1]. - Branches must report their main institution and upper and lower branch information to their local tax authority [1]. Group 2: Filing Process - The filing process involves logging into the new electronic tax bureau, navigating to the consolidated tax report module, and either creating a new report or modifying an existing one [1][2]. - Required information includes cross-regional transfer types, effective dates, and details about subordinate institutions, with specific guidelines on the effective period [2]. Group 3: Important Notes - The effective period for reporting should not exceed December 31 of the current year for certain conditions, and care should be taken to avoid excessively long effective periods [2]. - After confirming the accuracy of the filing information, the submission can be completed, and the status can be checked through the tax progress and results information [2].

Core Viewpoint - The article discusses the regulations regarding the treatment of certain transactions as deemed sales under the Value-Added Tax (VAT) system in China, outlining specific scenarios where such transactions occur and their implications for tax obligations [4][6][11]. Group 1: Deemed Sales of Goods - The article specifies various behaviors that are considered deemed sales of goods, including consignment sales, internal transfers for sales purposes, and the use of goods for non-VAT taxable projects [4][5]. - It highlights that goods provided for collective welfare or personal consumption, as well as goods distributed to shareholders, also fall under deemed sales [4][5]. Group 2: Deemed Sales of Services and Intangible Assets - The article states that providing services without charge is considered a deemed sale unless it is for public welfare [5][6]. - It also mentions that the transfer of intangible assets or real estate without charge is deemed a sale, with exceptions for public welfare purposes [5][6]. Group 3: Tax Obligations and Timing - The article clarifies that the tax obligation for deemed sales of goods occurs on the day the goods are transferred [11]. - It emphasizes that specific regulations apply to the timing of tax obligations for various deemed sales scenarios [11].

《海南自由贸易港"零关税"原辅料增补清单》 长按识别扫描下方二维码查看 三、如何转让"零关税"原辅料? "零关税"原辅料仅限海南自由贸易港内企 业生产使用,接受海关监管,不得转让。因企业 依法破产等原因,确需转让"零关税"原辅料 的,转让前应征得海关同意并办理补缴税款等手 续。其中,"零关税"原辅料转让给符合享受政 策条件主体的,免征进口关税、进口环节增值税 和消费税。"零关税"原辅料加工制造的货物转 让时，需补缴原辅料的进口关税、进口环节增值 税和消费税。上述转让行为，照章征收国内环节 增值税、消费税。 0 小贴士 "零关税"原辅料及加工制造的货物出口, 按现行出口货物有关税收政策执行。 四、用于航空器、船舶的维修的 原辅料需要满足哪些条件? (一)用于维修从境外进入境内并复运出境 的航空器、船舶(含相关零部件) ; (二) 用于维修以海南为主营运基地的航空 企业所运营的航空器（含相关零部件）； (三) 用于维修在海南注册登记具有独立法 人资格的船运公司所运营的以海南省内港口为船 籍港的船舶（含相关零部件）。 (四) 用于维修按照《财政部 海关总署 税务 总局关于海南自由贸易港交通工具及游艇"零关 税"政策 ...

欢迎扫描下方二维码关注： 5依照法律规定应当予以免税的外国驻华使领 馆、国际组织驻华代表机构及其有关人员的车 船。 2 載念 0 O 1 车船税 在中华人民共和国境内 属于《车船税法》所附《车船税税目税额 表》规定的车辆、船舶的所有人或者管理人, 为车船税的纳税人 应当依照相关规定缴纳车船税 = 2 ) 车辆购置税 在中华人民共和国境内购置 汽车 有轨电车 汽车挂车 排气量超过一百五十毫升的摩托车 的单位和个人，为车辆购置税的纳税人,应 当依照相关规定缴纳车辆购置税。 计算方式 O O 1 车船税 车船税按年申报，分月计算，一次 性缴纳。 购置的新车船,购置当年的应纳税额自取得 车船所有权或管理权的当月起按月计算，应 纳税额为年应纳税额除以12再乘以应纳税月 份数。 2 车辆购置税 车辆购置税的应纳税额按照应税 车辆的计税价格乘以税率计算。 计算公式 1 应纳税额=计税价格x税率 车辆购置税的税率为百分之十。 ○ 这些情形可享受親收优惠政策 ○ 1 免征车船税 1捕捞、养殖渔船; 2军队、武装警察部队专用的车船; ③警用车船; 4悬挂应急救援专用号牌的国家综合性消防救 援车辆和国家综合性消防救援专用船舶; 1 ...