欢迎扫描下方二维码关注： 十八十八 施工扬尘环境保护税纳税主体为建筑 工程、市政（拆迁）工程施工活动的总承 包单位,即《建筑工程施工许可证》上注 明的施工单位，无《建筑工程施工许可 证》的为工程总承包合同中的承包方。 三、应纳税额如何计算? 根据《国家税务总局新疆维吾尔自治 区税务局 新疆维吾尔自治区人民检察院 新 疆维吾尔自治区住房和城乡建设厅 新疆维 吾尔自治区生态环境厅关于施工扬尘环境 保护税核定计算及征收管理有关事项的公 告》第一条第(二)项规定,按照《国家 税务总局新疆维吾尔自治区税务局 新疆维 吾尔自治区生态环境厅关于发布〈新疆维 吾尔自治区环境保护税核定征收管理办法 (试行）〉的公告》（2018年第9号）的规 定,施工扬尘环境保护税的计算应当遵循 以下计税规则: 应税大气污染物当量数=（扬尘产 生量系数-扬尘排放量削减系数) ×月建筑面积（施工面积）÷一般 性粉尘污染当量值 × 适用税额 应纳税额=应税大气污染物当量数 月建筑面积（施工面积）=总建筑 施工面积÷施工工期 四、纳税地点在哪里? 纳税人应当向应税污染物排放地的税 务机关申报缴纳环境保护税。 因此,企业施工排放扬尘需按规定向 工程项目 ...

Group 1 - The article discusses the distinction between "payable employee compensation" and "actual salary" that employees receive, emphasizing that the former includes amounts withheld for taxes and social security [3][4] - An example illustrates that if an employee's gross salary is 10,000 yuan, with deductions for social security, housing fund, and individual income tax totaling 1,500 yuan, the actual salary received would be 8,500 yuan, but the tax reporting should reflect the gross salary of 10,000 yuan [4] - The article highlights the importance of matching the timing of tax reporting with actual salary payments, stating that tax declarations must align with the actual payment dates to avoid discrepancies [5][6] Group 2 - It is noted that benefits provided to employees, such as holiday bonuses or team-building subsidies, must be included in the taxable income but are accounted for separately in financial records, which can lead to confusion if not properly reported [6] - The article emphasizes that tax declarations for wages must be based on actual payments made to employees, and any accrued but unpaid wages should not be reported prematurely [5][6] - The article provides a clear guideline that the taxable income reported must correspond to the actual payment date, reinforcing the principle of matching in accounting practices [5][6]

Group 1 - The core viewpoint of the article discusses the calculation methods for water resource tax based on actual water usage and applicable tax rates [4][5]. - The formula for calculating the tax amount for urban public water supply enterprises is provided, which accounts for the reasonable leakage rate of the water supply network [5]. - The applicable tax rate for hydropower water usage is capped at 0.008 yuan per kilowatt-hour [5]. Group 2 - Tax obligations arise on the day water resources are utilized by the taxpayer, especially for unauthorized water usage [6]. - Water resource tax can be declared monthly, quarterly, or annually, with specific deadlines for tax declaration and payment [7]. - Certain scenarios exempt taxpayers from paying water resource tax, including small-scale water usage for household purposes and emergency water extraction for public safety [8][10]. Group 3 - Exemptions or reductions in water resource tax apply to agricultural water usage within specified limits and other specific cases such as military water usage and ecological water extraction [10]. - Taxpayers achieving advanced water efficiency in industrial usage may qualify for tax reductions [10].

欢迎扫描下方二维码关注： * 误区号 年度申报时一次性汇总,不预缴。 V 正解 纳税人取得经营所得，按年计算个人 所得税，由纳税人在月度或者季度终了后 十五日内向税务机关报送纳税申报表，并 预缴税款;在取得所得的次年三月三十一 日前办理汇算清缴。 政策依据:《中华人民共和国个人所 得税法》 × 误区号 以"利润未分配"为由, 暂不将留 存收益并入经营所得计征个人所得 税。 V 正解 留存利润应视同分配，计入各合伙人 当期所得。 合伙企业生产经营所得和其他所得采 取" 先分后税 "的原则。其中，生产经营 所得和其他所得，包括合伙企业分配给所 有合伙人的所得和企业当年留存的所得 (利润)。 政策依据:《财政部 国家税务总局关 于合伙企业合伙人所得税问题的通知》 (财税〔2008〕159号 ) × 误区四 合伙协议未明确利润分配比例， 仍按主合伙人意愿申报,或将利润集 中分配给部分合伙人以规避税负。 V 正解 合伙企业的合伙人按照下列原则确定 应纳税所得额: ● 合伙企业的合伙人以合伙企业的生产 经营所得和其他所得，按照合伙协议约定 的分配比例确定应纳税所得额。 ● 合伙协议未约定或者约定不明确的, 以全部生产经营 ...

Group 1 - The article discusses tax incentives for companies that employ disabled workers, specifically highlighting the 100% wage deduction for these employees [7][8][9] - Companies must meet specific criteria to qualify for the wage deduction, including signing a labor contract of at least one year with each disabled employee and ensuring they are actively working [7][8] - The article outlines that companies can enjoy the wage deduction during the prepayment of corporate income tax and must also comply with social insurance payment requirements [8][9] Group 2 - It is noted that companies can still qualify for the wage deduction even if they have not fully paid the required social insurance for their disabled employees [8] - The policy is based on the "Notice on Corporate Income Tax Preferential Policies for Employment of Disabled Persons" issued by the Ministry of Finance and the State Administration of Taxation [9]

欢迎扫描下方二维码关注： 纳税人将已征车辆购置税的车辆退回车辆生产企业或者销售企业的，可以向主管税务机关申请退还车辆购置税。 退税额以已缴税款为基准，自缴纳税款之日至申请退税之日，每满一年扣减百分之十。 已征车辆购置税的车辆退回车辆生产或销售企业，纳税人申请退还车辆购置税的， 应退税额计算公式如下： 应退税额 =已纳税额×（1-使用年限×10%） 注意： 1. 应退税额不得为负数。 2.使用年限的计算方法是，自纳税人缴纳税款之日起，至申请退税之日止。 案例： 来源：新疆税务 推荐阅读 2025年4月，因质量问题，李某将其2024年1月购置的汽车退回了销售企业，购置当月已缴纳车辆购置税2万元，李某向 税务机关申请退税并提交资料，车辆购置税应退税额为： 2万×（1-1×10%）=1.8万 注意：必须是车辆退回生产企业或销售企业才能申请退税。 已经缴纳车辆购置税的，纳税人向原征收机关申请退税时，应当如实填报《车辆购置税退税申请表》，提供纳税人身份 证明，并区别不同情形提供相关资料。 （一）车辆退回生产企业或者销售企业的，提供生产企业或者销售企业开具的退车证明和退车发票。 （二）其他依据法律法规规定应当退税的，根据具 ...

Core Viewpoint - The article provides a detailed guide on how to declare and pay the stamp duty on business books in accordance with the relevant regulations of the People's Republic of China, emphasizing the importance of timely compliance and the steps involved in the electronic tax declaration process [2][10]. Group 1: Tax Declaration Process - Taxpayers can declare and pay the stamp duty either annually or per occurrence, with a requirement to submit the declaration within fifteen days after the end of the year or the occurrence of the tax obligation [2]. - The electronic tax declaration process involves logging into the national electronic tax bureau, selecting the appropriate tax type, and filling out the necessary forms [5][6]. Group 2: Steps for Electronic Declaration - The first step is to log into the electronic tax bureau and navigate to the tax declaration section [5]. - Taxpayers must select the tax period and choose the stamp duty option, then proceed to fill out the stamp duty source details [6][8]. - After entering the required information, taxpayers can save and submit their declaration, choosing between confirmation-based or form-based submission methods [9][10]. Group 3: Additional Information - Taxpayers can review their declaration details and check for any applicable tax reductions, such as the half-rate policy for small-scale taxpayers and micro-enterprises [10][11]. - It is crucial for businesses to set up their accounting books within fifteen days of obtaining their business license, following the legal requirements for record-keeping [18][22].

Core Viewpoint - The article outlines a series of tax incentives and policies aimed at promoting economic activities in Hainan Free Trade Port, targeting high-end talent, specific industries, and investment opportunities [9][10][14]. Tax Incentives for High-End Talent - Individuals working in Hainan Free Trade Port with personal income tax burdens exceeding 15% will be exempt from taxation on the excess amount [14][15]. - Eligible income includes comprehensive income from Hainan Free Trade Port, such as wages, labor remuneration, and recognized talent subsidies [14]. Corporate Tax Incentives - Enterprises registered and operating in encouraged industries within Hainan Free Trade Port will be taxed at a reduced corporate income tax rate of 15% [10][16]. - "Substantial operation" requires that the enterprise's management is based in Hainan and controls its operations comprehensively [16]. Investment Incentives - New foreign direct investments made by tourism, modern services, and high-tech industries in Hainan before 2027 will be exempt from corporate income tax [11][18]. - Capital expenditures that meet certain criteria can be deducted in the year they occur or depreciated/ amortized at an accelerated rate [19][20]. Import and Export Tax Policies - Goods outside the taxable import list will be exempt from import duties, VAT, and consumption tax (zero tariff) [21]. - Processing and value-added goods produced in Hainan Free Trade Port that meet specific criteria will be exempt from import duties when entering the mainland [22]. Special Tax Policies for Shipping - Ships registered in "China Yangpu Port" engaged in international transport will benefit from VAT refunds [25]. - Export tax rebates will apply to local fuel oil used by domestic ships engaged in both domestic and foreign trade [27][28]. Miscellaneous Tax Exemptions - Offshore trading activities conducted by registered enterprises in Hainan Free Trade Port will be exempt from stamp duty [32][33]. - Cultural construction fees will be exempted starting from October 1, 2025, for activities in Hainan Free Trade Port [35][36].

Group 1 - The article discusses the implications of advance payment of vehicle insurance fees by taxpayers and the reasons why insurance companies do not collect the next year's vehicle tax in advance [11] - It explains that for vehicles with mandatory insurance purchased across years, insurance companies cannot collect the next year's vehicle tax if the tax for the current year has already been paid [11] - Taxpayers are advised to keep vehicle information on file and reminded to pay the vehicle tax through policy amendments or renewals in the following year [11] Group 2 - The article highlights key points regarding consumption tax and its application to specific consumer goods [12] - It clarifies that consumption tax applies only to taxable consumer goods and not to all items [12] - The article outlines scenarios where "deemed sales" apply, particularly when self-produced taxable consumer goods are used for non-taxable purposes, necessitating tax payment at the time of transfer [13]

Core Viewpoint - The article discusses the personal income tax withholding rates in China, detailing the tax brackets and how to calculate the taxable income and tax payable based on various deductions and income levels [4][5][7]. Tax Brackets - There are six critical points for tax rate changes: 36,000, 144,000, 300,000, 420,000, 660,000, and 960,000 yuan [4]. - The withholding tax rates are as follows: - Up to 36,000 yuan: 3% - 36,001 to 144,000 yuan: 10% - 144,001 to 300,000 yuan: 20% - 300,001 to 420,000 yuan: 25% - 420,001 to 660,000 yuan: 30% - 660,001 to 960,000 yuan: 35% - Above 960,000 yuan: 45% [5]. Tax Calculation Method - The taxable income is calculated by deducting exempt income, allowable expenses, special deductions, and other legally determined deductions from the total income [7]. - The formula for calculating the current period's withholding tax is: - Current withholding tax = (Cumulative taxable income × Withholding rate - Quick deduction) - Cumulative exempt income - Cumulative withheld tax [7]. Example Calculation - An example is provided where an individual earns 12,500 yuan monthly with various deductions. The tax payable is calculated monthly, showing how the cumulative taxable income affects the withholding tax rate [9][10]. - For instance, in January, the taxable income after deductions is 4,500 yuan, resulting in a tax of 135 yuan at a 3% rate. As the cumulative income increases, the tax rate changes accordingly [9][10].