Core Viewpoint - The article discusses the tax calculation methods for annual bonuses in China, highlighting two options: separate taxation and inclusion in comprehensive income taxation, along with examples to illustrate the differences in tax liabilities under each method [4][10][19]. Tax Calculation Methods - Residents can choose between two taxation methods for annual bonuses: separate taxation or inclusion in comprehensive income [4][6]. - The separate taxation method calculates the tax based on the bonus divided by 12, applying the corresponding tax rate from the monthly income tax rate table [5][10]. - The inclusion method combines the bonus with the annual salary to determine the total taxable income, applying the comprehensive income tax rate [6][19]. Tax Rate Tables - The article provides detailed tax rate tables for both separate taxation and comprehensive income taxation, outlining the applicable tax rates and quick deduction amounts based on different income brackets [5][6]. Example Calculations - An example is provided where an individual with a salary of 300,000 yuan and a bonus of 24,000 yuan calculates the tax under both methods, finding that separate taxation results in a lower total tax liability of 23,000 yuan compared to 27,080 yuan under the inclusion method [9][11][12]. - Another example illustrates a different scenario with a salary of 130,000 yuan and a bonus of 60,000 yuan, where the inclusion method results in a lower tax liability of 6,480 yuan compared to 6,690 yuan under separate taxation [14][19]. Policy Reference - The article references the official notification from the Ministry of Finance and the State Administration of Taxation regarding the tax calculation methods for annual bonuses, ensuring compliance with current tax regulations [20].

欢迎扫描下方二维码关注： 为引导企业加大设备、器具投资力度，国家出台相关税收优惠政策予以支持，让我们一起来学习设备、器具一次性税前扣 除政策吧。 一、新购进的设备、器具享受一次性税前扣除的具体政策是什么？ 根据财政部 税务总局公告2023年第37号相关规定，企业在2024年1月1日至2027年12月31日期间 新购进 的设备、器具，单位价值 不超过500万元的，允许一次性计入当期成本费用在计算应纳税所得额时扣除，不再分年度计算折旧；单位价值超过500万元的，仍按 企业所得税法实施条例、《财政部 国家税务总局关于完善固定资产加速折旧企业所得税政策的通知》（财税〔2014〕75号）、《财政 部 国家税务总局关于进一步完善固定资产加速折旧企业所得税政策的通知》（财税〔2015〕106号）等相关规定执行。 二、有哪些需要关注的政策要点？ （一）正确理解 " 新购进 " 所谓"购进"是指： 以货币形式购进或自行建造两种形式。 所谓"新"是指： 区别于原已购进的固定资产，并非要购进全新的固定 资产，公告明确以货币形式购进的固定资产包括企业购进的使用过的固定资产。 （二）正确理解 " 单位价值 " 1.以货币形式购进的固定 ...

Core Viewpoint - The article provides a detailed guide on the annual individual income tax reconciliation process for residents, particularly focusing on foreign income reporting and tax calculation methods [2][4][5]. Group 1: Electronic Tax Reporting Process - The process for reporting through the Natural Person Electronic Tax Bureau involves logging in, confirming personal information, and entering comprehensive income data [4][5]. - Taxpayers can utilize the "Auxiliary Query" feature to verify pre-paid data and choose suitable tax calculation methods for annual bonuses [5][6]. Group 2: Income and Deductions - Taxpayers must manually input data for expenses, exempt income, and pre-tax deductions, with some data automatically populated from attached schedules [6][7]. - Specific deductions include basic pension insurance, housing provident fund, and other allowable deductions, which must be accurately reported to determine taxable income [7][8]. Group 3: Tax Calculation - The total taxable amount is calculated by combining various income sources, including comprehensive income, business income, and other classified income [10][11]. - Taxpayers must report any taxes already paid domestically and any foreign taxes that can be credited against their tax liability [11][12]. Group 4: Documentation and Refunds - Taxpayers are required to upload relevant documentation, such as proof of tax payment from foreign jurisdictions, to support their claims for tax credits [12][14]. - The article outlines the process for calculating any tax refunds or additional taxes owed based on the reconciliation results [14][15]. Group 5: Mobile App Reporting - The article also describes the process for filing tax returns via the personal income tax app, emphasizing the need for accurate reporting of both domestic and foreign income [15][16]. - Taxpayers can access pre-filled data based on their withholding and pre-payment records, facilitating the reporting process [16][17].

Core Viewpoint - The article provides a comprehensive guide on the deductibility of input VAT for employee travel expenses, specifically focusing on transportation costs incurred during business trips. Group 1: Driving - Toll fees from operating toll roads can be used for input VAT deduction if issued by the management with a tax invoice [1] - Toll fees from government-funded roads cannot be used for input VAT deduction if issued as a fiscal electronic ticket [2] - Prepaid toll fees via recharge methods cannot be used for input VAT deduction if issued as a non-tax invoice by ETC service providers [3] Group 2: Bus Travel - General taxpayers can deduct input VAT for domestic passenger transport services if they have a special VAT invoice or an electronic ordinary VAT invoice, or a ticket with passenger identity information [4] - Long-distance bus tickets without passenger identity information cannot be used for input VAT deduction [5] Group 3: Train Travel - High-speed train tickets that include the employee's identity information can be used as proof for input VAT deduction [6] Group 4: Air Travel - Refund fees paid to an airline agent for ticket cancellations can be deducted from input VAT if a special VAT invoice is obtained, as it falls under the modern service industry with a 6% VAT rate [7] - Refund fees from airlines, if documented as "other modern services," can also be used for input VAT deduction [7]

欢迎扫描下方二维码关注： 图片 热点梳理 图片 问答来啦 近期 有纳税人来电咨询有关股息红利的相关政策，比如：我公司购买了上市公司股 票，取得的股息红利是否可以免税？若我公司取得符合条件的居民企业之间的股息、红利 等权益性投资收益，在企业所得税汇算清缴时应当填报哪些附表？这一期，申税小微收集 整理了一篇热点问答供大家学习~ 12366 图片 1. 我公司购买了上市公司股票，取得的股息红利是否可以免税？ 答： 根据《中华人民共和国企业所得税法》及其实施条例规定：居民企业直接投资 于其他居民企业取得的权益性投资收益免征企业所得税。 在中国境内设立机构、场所的 非居民企业从居民企业取得与该机构、场所有实际联系的股息、红利等权益性投资收益免 征企业所得税 。上述所称股息、红利等权益性投资收益，不包括连续持有居民企业公开 发行并上市流通的股票不足12个月取得的投资收益。 图片 3. 若我公司取得符合条件的居民企业之间的股息、红利等权益性投资收益，在企业 所得税汇算清缴时应当填报哪些附表？ 答： 根据《中华人民共和国企业所得税年度纳税申报表（A类，2017年版》，企业应 填写《符合条件的居民企业之间的股息、红利等权益性投 ...

Core Viewpoint - The article discusses the complexities of personal income tax annual reconciliation in China, emphasizing that the final tax outcome is influenced by various factors beyond just salary, including pre-paid taxes, special deductions, and income structure [3][4][12]. Group 1: Tax Reconciliation Scenarios - The outcome of the personal income tax annual reconciliation can result in either a tax refund or a tax payment, depending on whether the pre-paid tax amount is over or under the actual tax liability [4][5]. - Two individuals with the same salary may have different tax outcomes due to varying pre-paid tax amounts, which are determined by their respective employers [5][6]. Group 2: Special Deductions - The method of declaring special additional deductions can significantly affect the pre-paid tax amounts. There are two methods: "withholding agent declaration" and "self-declaration," leading to different tax calculations [6][7]. - Individuals with the same income but different special deductions can have different final tax liabilities due to the varying amounts they can deduct [8][9]. Group 3: Income Structure Complexity - The complexity of income sources, such as additional earnings from freelance work or multiple jobs, can lead to different tax outcomes even if salaries are the same [12]. - Changing jobs mid-year can complicate tax calculations, as the new employer may not have complete information about previous earnings, potentially leading to underpayment or overpayment of taxes [12]. Group 4: Year-End Bonus Taxation - The taxation method for year-end bonuses can vary, with options for "separate" or "combined" taxation, which can lead to different tax liabilities for individuals based on their chosen method [10][11]. Group 5: Tax Calculation Formula and Rates - The article provides a formula for calculating the tax refund or payment amount, which includes various deductions and applicable tax rates [13]. - A detailed tax rate table is included, outlining the applicable rates for different income brackets, which is essential for understanding potential tax liabilities [13].

欢迎扫描下方二维码关注： 来源四川税务 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。 流水等佐证资料来办税 服务大厅交给税务窗口, 并说明情况,税务干部 核实后会帮您进行手动 解除风险。 税务窗口 我们马上对照资料, 进行核实。 风险解决 您的业务已经处理好了, 不需要重复交税。对于小 规模纳税人, 虽然业务 量相对较小, 但同样应 当据实开具发票。 制作：成都税务 这是不是要交两 遍税啊? 有什么 补救方法吗? 990 真诚服务 用心倾听 12366纳税缴费服务热线 您别急!您先按本期 实际销售额如实申报 纳税。申报后,系统会 提示"票表比对异常"。 930 真诚服务 用心倾听" 12366纳税缴费服务热线 然后您带上合同、银行 ...

Core Viewpoint - The basic pension received after retirement is exempt from individual income tax, clarifying a misunderstanding that arose from a recent announcement [2][3][4]. Group 1: Tax Exemption on Basic Pension - Basic pensions, also known as retirement funds, are not subject to individual income tax as per the Personal Income Tax Law of the People's Republic of China [4]. - The Beijing Taxation Bureau confirmed that retirees do not need to pay individual income tax on their monthly pension [2][3]. Group 2: Distinction Between Personal Pension and Basic Pension - Personal pensions are different from basic pensions; they are a supplementary pension scheme supported by government policy, voluntary, and market-operated [5]. - Contributions to personal pensions can be deducted from income for tax purposes, and upon withdrawal, only a minimum tax rate of 3% applies [5][6]. - For example, if an individual contributes 12,000 yuan to a personal pension while being taxed at a 20% rate, they can enjoy a tax benefit of 2,400 yuan, paying only 3% tax upon withdrawal [6].

Core Viewpoint - The article discusses the regulations and guidelines regarding resource tax, specifically focusing on the determination of taxable product sales quantities and the treatment of mixed sales of purchased and self-extracted products [3][5][8]. Group 1: Taxable Product Sales Quantity - The sales quantity of taxable products includes the actual sales quantity of products extracted or produced by the taxpayer and the quantity of taxable products used for self-consumption [3][4]. - Taxpayers must accurately calculate the purchase amounts or quantities of externally purchased taxable products, and any inaccuracies will result in the total amount being subject to resource tax [5][6]. Group 2: Mixed Sales and Processing - When taxpayers mix purchased taxable products with self-extracted products for sales or processing, they are allowed to deduct the purchase amounts or quantities of the externally purchased products from the taxable sales amount or quantity [5][6]. - The deduction calculation for mixed sales of externally purchased raw ore and self-extracted raw ore is based on the applicable tax rates for the respective products in the region [6][7]. Group 3: Exemptions from Resource Tax - According to the Resource Tax Law, certain conditions exempt taxpayers from resource tax, such as the extraction of crude oil used for heating during transportation within the oil field [8].

欢迎扫描下方二维码关注： 一、基本情况 （一）基本定义 水土保持补偿费是 对损坏水土保持设施和地貌植被、不能恢复原有水土保持功能的生产 建设单位和个人征收并主要用于水土流失预防治理的资金。 （二）历史沿革 日起，水土保持补偿费划转税务部门征收。 二、政策依据 （一）法律法规 1.《中华人民共和国水土保持法》； 2.《中华人民共和国水土保持法实施条例》。 （二）主要文件 1.《财政部 国家发展改革委 水利部 中国人民银行关于印发〈水土保持补偿费征收使用管 理办法〉的通知》（财综〔2014〕8号）； 1991年，中华人民共和国第七届全国人民代表大会常务委员会第二十次会议通过《中华 人民共和国水土保持法》，明确企业事业单位在建设和生产过程中必须采取水土保持措施， 对造成的水土流失负责治理。本单位无力治理的，由水利部门治理，治理费用由造成水土流 失的企业事业单位负担。 2010年12月25日，中华人民共和国第十一届全国人民代表大会常务委员会第十八次会议 对《中华人民共和国水土保持法》作了修订，其中第三十二条规定，开办生产建设项目或者 从事其他生产建设活动造成水土流失的，应当进行治理。在山区、丘陵区、风沙区以及水土 保 ...