⇧ 点 蓝字 关注 "蓝色柳林财税室" 欢迎扫描下方二维码关注： 2.在人力资源社会保障部门公共就业服务机 构登记失业半年以上的人员。 3.零就业家庭、享受城市居民最低生活保障 家庭劳动年龄内的登记失业人员。 4.毕业年度内高校毕业生。高校毕业生是指 实施高等学历教育的普通高等学校、成人高等学 校应届毕业的学生;毕业年度是指毕业所在自然 年,即1月1日至12月31日。 优惠内容 2023年1月1日至2027年12月31日,从事个 体经营的,自办理个体工商户登记当月起,在3 年(36个月) 内按每户每年20000元为限额依次 扣减其当年实际应缴纳的增值税、城市维护建设 税、教育费附加、地方教育附加和个人所得税。 限额标准最高可上浮20%,各省、自治区、直辖 市人民政府可根据本地区实际情况在此幅度内确 定具体限额标准。 享受条件 招用脱贫人口,以及在人力资源社会保障部 门公共就业服务机构登记失业半年以上且持《就 业创业证》或《就业失业登记证》（注明"企业 吸纳税收政策"）人员,并与其签订1年以上期 限劳动合同并依法缴纳社会保险费的企业。 优惠内容 2023年1月1日至2027年12月31日,自签订 劳动合同并缴纳 ...

Group 1 - The article discusses the process of changing the withholding agent for special additional deductions in personal income tax after changing jobs, specifically through the personal income tax APP [1] - It outlines the steps to access the relevant menu for reporting special additional deductions within the APP [1] Group 2 - The article highlights key points regarding the implementation of the Value-Added Tax (VAT) Law in China, effective from January 1, 2026, including who qualifies as a VAT taxpayer [8] - It specifies that individuals and entities engaged in taxable transactions within China, such as selling goods, services, intangible assets, and real estate, are considered VAT taxpayers [9] - The article details the circumstances that constitute domestic transactions and the conditions under which transactions are deemed taxable [11][12] - It also explains situations that are exempt from VAT, including employee services for wages and certain government fees [13][14] - The article mentions the VAT exemption for specific projects, such as medical services provided by healthcare institutions and educational services offered by schools [15][16] - It describes how small-scale taxpayers can enjoy tax benefits, including VAT exemptions if their sales do not exceed a specified threshold [17][18] - The article outlines the timing of VAT liability, which is determined by the receipt of payment or issuance of invoices [19][20] - It emphasizes the legal requirements for issuing VAT invoices, including the acceptance of both paper and electronic invoices [21]

Tax Benefits for Home Purchases - The article discusses tax benefits for individuals purchasing their only family home, where the tax rate for properties of 140 square meters or less is reduced to 1% [2] - For individuals purchasing a second family home, the tax rate is reduced to 2% for properties of 140 square meters or less [2] - The calculation formula for the deed tax is provided: Deed Tax = Tax Base × Applicable Tax Rate [2] Application Process for Tax Benefits - Taxpayers wishing to apply for tax benefits must submit family member information and a written inquiry result regarding their housing situation from the local real estate management department [4] - If information sharing conditions are met, taxpayers can authorize the tax authority to obtain relevant information through shared data [4] - In cases where information sharing is not possible, taxpayers can use a commitment system to submit a "Tax Proof Commitment Letter" and bear legal responsibility for the truthfulness of their commitments [4] Other Tax Considerations - The article mentions that there is a temporary exemption from stamp duty for individuals purchasing housing [5]

Group 1 - The article provides a step-by-step guide for individuals to apply for a refund of handling fees through the electronic tax bureau [2][5][8] - Users are instructed to log in to the personal electronic tax bureau, navigate to the "Refund Handling Fee Verification" section, and confirm the details before proceeding with the application [3][6][9] - After verifying the refund amount and entering bank details, users can submit their application, which will then be reviewed by tax authorities and the treasury [9] Group 2 - The article also discusses the process for tax-related professional service institutions to apply for a credit code through the national electronic tax bureau [14][15] - Institutions can obtain their credit code by either copying a link or downloading a QR code for easy access to their information [15][16] - The article mentions the credit score ranking of institutions within the city, indicating the current score and historical credit status [21][22]

欢迎扫描下方二维码关注： ▼ 点击下方名片关注蓝色柳林财税室 ▼ 来源宁波税务 ▲戳蓝色字关注蓝色柳林财税室 为继续支持养老、托育、家政等社区家庭服务业发展，财政部、税务总局等六部门日前联合发布《关于延续实施养老、托育、家政等社区家 庭服务业税费优惠政策的公告》， 公告自2026年1月1日起执行，延续实施相关税费优惠政策至2027年12月31日 。让我们一起来了解具体政策！ 01 減免税 ✔ 提供社区养老、托育、家政服 务取得的收入，免征增值税。 ✔ 提供社区养老、托育、家政服 务取得的收入，在计算应纳税 所得额时，减按90%计入收入 总额。 ✔ 承受房屋、土地用于提供社区 养老、托育、家政服务的,免 征契税。 v 自有或其通过承租、无偿使用 等方式取得并用于提供社区养 老、托育、家政服务的房产、 土地, 免征房产税、城镇土地 使用税。 0 2 免征费 ✔ 用于提供社区养老、托育、家 政服务的房产、土地，免征不 动产登记费、耕地开垦费、土 地复垦费、土地闲置费。 ✔ 用于提供社区养老、托育、家 政服务的建设项目，免征城市 基础设施配套费。 ✔ 确因地质条件等原因无法修建 防空地下室的,免征防空地下 室易地建设 ...

欢迎扫描下方二维码关注： 那我们申报享受的时候需要注意什么？ 一、企业同时从事其他项目而取得的非资源综合利用收入，应与资源综合利用收入 分开核算 ，没有分开核算的，不 得享受优惠政策。 二、企业从事不符合实施条例和《目录》规定范围、条件和技术标准的项目，不得享受资源综合利用企业所得税优惠 政策。 政策依据 《中华人民共和国企业所得税法》（中华人民共和国主席令第63号） 《中华人民共和国企业所得税法实施条例》（中华人民共和国国务院令第512号） 《财政部 国家税务总局关于执行资源综合利用企业所得税优惠目录有关问题的通知》（财税〔2008〕47号） 《财政部 税务总局 发展改革委 生态环境部关于公布〈环境保护、节能节水项目企业所得税优惠目录(2021年版)〉以及〈资源综合利 用企业所得税优惠目录(2021年版)〉的公告 》 （财政部 税务总局 发展改革委 生态环境部公告2021年第36号） 申税小微，我在电子税务局上看到了"关于综合利用资源生产产品取得的收入在计算应纳税所得额时减计收入政策的提 示提醒"，这是什么？ 这是税务机关在提示您：企业综合利用资源，生产符合国家产业政策规定的产品所取得的收入可以享受企业所得 ...

Group 1 - The article discusses the tax deduction policies for corporate income tax, emphasizing that both internal and external vouchers can be used for tax deductions, not just invoices [2][3] - It clarifies that if a company estimates costs in 2025 but does not obtain invoices by December 31, it does not need to adjust the income tax return as long as the vouchers are obtained by May 31, 2026 [3][4] - The article states that if a company did not deduct expenses in previous years due to lack of vouchers, it can still deduct those expenses in the current year if it obtains valid vouchers, with a maximum retroactive period of five years [5][4] Group 2 - The article outlines the basic regulations for deducting advertising and promotional expenses, allowing deductions up to 15% of annual sales revenue, with excess amounts carried forward to future tax years [10][12] - It specifies that for certain industries, such as cosmetics and pharmaceuticals, advertising and promotional expenses can be deducted up to 30% of annual sales revenue, with similar carry-forward provisions [12] - The article notes that tobacco companies are not allowed to deduct advertising and promotional expenses when calculating taxable income [12]

欢迎扫描下方二维码关注： 行业 扣除比例 能否结转扣除 符合条件的广告费和 业务宣传费支出，除 超过部分，准予在 国务院财政、税务主 以后纳税年度结转 一般行业 管部门另有规定外， 不超过当年销售（营 扣除。 业）收入15%的部 分，准予扣除。 化妆品制造或 销售、医药制 不超过当年销售（营 超过部分，准予在 造和饮料制造 业）收入30%的部 以后纳税年度结转 (不含酒类制 分，准予扣除。 扣除。 造）企业 烟草企业的烟草广告费和业务宣传费支出 , 烟草企业 一律不得在计算应纳税所得额时扣除。 特殊情况规定 关联企业扣除规定 筹办期扣除规定 对签订广告费和业务宣传费分摊 协议（以下简称分摊协议）的关 联企业，其中一方发生的不超过 当年销售（营业）收入税前扣除 限额比例内的广告费和业务宣传 费支出可以在本企业扣除，也可 企业在筹建期间，发生的 以将其中的部分或全部按照分摊 广告费和业务宣传费，可 协议归集至另一方扣除。 按实际发生额计入企业筹 办费，并按有关规定在税 前扣除。 另一方在计算本企业广告费和业 务宣传费支出企业所得税税前扣 除限额时，可将按照上述办法归 集至本企业的广告费和业务宣传 费不计算在内。 ...

Group 1 - The article discusses the process for railway transportation enterprises to issue red electronic invoices after confirmation from the buyer, emphasizing the importance of the confirmation document for VAT deductions [4][6][8] - It outlines the steps for buyers to obtain and exchange electronic invoices through the 12306 app, highlighting that electronic invoices can only be exchanged up to three times [8][10][12] - The article provides a reminder for users to carefully fill in invoice information to avoid errors, as incorrect information can complicate reimbursement processes [8][10] Group 2 - It mentions that general taxpayers can claim VAT deductions after obtaining the railway electronic ticket, and provides guidance on what to do if there are errors in the ticket information [6][8] - The article includes a note on the tax treatment of advertising and promotional expenses, indicating that certain limits apply based on the company's sales revenue [14][16][18] - It references specific regulations regarding the tax treatment of advertising expenses for certain industries, such as cosmetics and pharmaceuticals, allowing deductions up to 30% of annual sales revenue [16][18][20]

欢迎扫描下方二维码关注： 岁儿母们什么"儿子" MUHUHIN 4.点击"新增税源"，跳转到耕地占用税税源明细 表界面。 5.进入耕地占用税税源信息界面，输入税源信息, 计算应纳税额。 6.在附件资料模块中，点击对应资料右方"上传" 按钮可以上传审批所需附件资料。耕地占用税税源 信息采集成功后点击"保存"，完成税源采集。 l 〇耕地占用税申报 1.自动带出本期应申报的所有税种卡片，纳税人可 以自行勾选单个或多个税种进行申报。 2.弹出信息确认框，完成"信息确认" 步骤，点击 确认，即可申报成功。 高 = 0 20 税法小贴士 二、聚焦新政,规定不变, 时间延续 : のののののののののののののののの 自2026年1月1日起至 2027年12月31日止。 以下政策可继续享受: l )对化妆品制造或销售、医药制造和 饮料制造(不含酒类制造) 企业发生的 广告费和业务宣传费支出,不超过当年 销售(营业)收入30%的部分,准予扣 除;超过部分,准予在以后纳税年度结 转扣除。 来源杭州税务 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 ...