Core Viewpoint - The article discusses the process of maintaining property tax sources when a commercial property changes its use from self-use to rental, providing a detailed step-by-step guide for tax declaration and maintenance [1]. Group 1: Property Tax Source Maintenance Process - A company purchased a property valued at 3 million yuan, with an area of 120 square meters, and began using it in January 2025. The company started renting out 60 square meters from April 1, 2025, with a total rental income of 120,000 yuan for the lease period [2][6]. - The process begins by logging into the electronic tax bureau and navigating to the property tax source information section to find the relevant property tax source details [3][4]. - The company must update the property value to 1.5 million yuan and the rental area to 60 square meters, with the change date set to March 31, 2025, before submitting the information [6][7]. Group 2: Tax Source Information Updates - The tax source information is divided into two segments due to the rental period ending on March 31, 2026. The company needs to maintain the property tax source information for the period from April 1, 2025, to December 31, 2099 [7]. - The company must then modify the rental property value and area to zero, with the change date set to March 31, 2026, and submit this information [8]. - In the rental income section, the company should enter the rental area of 60 square meters and the declared rental income of 120,000 yuan, along with the applicable tax exemption details if any [9][10].

Core Viewpoint - The article discusses the tax deductibility of advertising and business promotion expenses for companies, highlighting specific regulations and exceptions based on industry types [2]. Summary by Sections General Deduction Rules - According to the Corporate Income Tax Law Implementation Regulations, companies can deduct advertising and business promotion expenses that do not exceed 15% of their annual sales revenue. Any excess can be carried forward to future tax years [2]. Special Provisions - For cosmetics, pharmaceuticals, and non-alcoholic beverage manufacturers, the deductible limit is increased to 30% of annual sales revenue. Any excess can also be carried forward [2]. - Tobacco companies are not allowed to deduct any advertising and promotion expenses from their taxable income [2]. - Related companies that have a cost-sharing agreement for advertising and promotion expenses can deduct expenses within the allowable limit, and the expenses can be allocated between the companies as per the agreement [2]. Conclusion - The article aims to assist companies in understanding the handling of advertising and business promotion expenses for tax purposes, emphasizing the importance of establishing a robust tax management mechanism [2].

Group 1 - The article discusses the tax implications for companies using properties owned by other entities without rent, specifically focusing on property tax obligations [5] - It highlights the risks associated with companies failing to declare value-added tax when subleasing properties [5] - The article also addresses whether companies can deduct housing expenses paid for employees from their taxable income [5] Group 2 - The article provides guidance on calculating property tax for office buildings that are partially self-used and partially rented out [5]

欢迎扫描下方二维码关注： 根据《财政部 税务总局关于增值税小规 模纳税人减免增值税政策的公告》(财政部 税务总局公告2023年第19号) 增值税小规模 纳税人适用3%征收率的应税销售收入,减按 1%征收率征收增值税。在电子税务局进行数 电发票项目信息维护时,选择系统默认的税 率3%,通过"我要办税-发票使用-蓝字发票 开具" 进入发票填开界面, 开票信息选择已添 加的"项目名称" 后，系统会自动显示实际减 免后的征收率1%。 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。 山西省税务局征纳互动平台 问一句一篇一收一评 税务非常努力,愿您非常满意 提供精准服务,愿您真心点赞 r 扫码注册并登录系统 ...

欢迎扫描下方二维码关注： 来源： 北京税务 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。 关联内容 热点问题汇总 ※ 财产与行为税热点问题 ※ 货物和劳务税热点问题 ※ 企业所得税热点问题 ※ 征收管理热点问题 链接： 热点"京"选 | 事关出口退税热点问题汇总！ 来源 北京税务 欢迎扫描下方二维码关注： 本文政策依据： 《 国家税务总局关于修改〈境外旅客购物离境退税管理办法（试行）〉的公告》（国家税务总局公告2025年第11号） ...

Group 1 - The article discusses the advertising and entertainment service sectors in China, highlighting the responsibilities of advertising media units and outdoor advertising operators in providing services both domestically and internationally [3][5]. - It defines advertising services to include advertising agency services and the publication, broadcasting, promotion, and display of advertisements [3]. - The entertainment services mentioned include various venues such as karaoke halls, dance halls, nightclubs, bars, billiard halls, golf courses, and amusement activities like shooting, hunting, and arcade games [3].

Core Viewpoint - The "Housing Leasing Regulations" aims to standardize housing leasing activities, protect the legal rights of parties involved, stabilize leasing relationships, and promote high-quality development of the housing leasing market, facilitating the establishment of a dual-track housing system of renting and purchasing [4][10]. Chapter Summaries Chapter 1: General Principles - The regulations apply to housing leasing activities on state-owned land in urban areas and emphasize the combination of market-driven and government-guided approaches [5][6]. - The Ministry of Housing and Urban-Rural Development is responsible for the supervision and management of national housing leasing activities [7]. Chapter 2: Renting and Leasing - Housing for rent must comply with safety and health standards, and non-residential spaces cannot be rented out for living purposes [14][15]. - Rental contracts must be signed using real names, and landlords must register contracts with local property management departments [17][18]. - Landlords are required to provide identification and proof of ownership to tenants, while tenants must use the property safely and comply with management regulations [19][20]. Chapter 3: Housing Leasing Enterprises - The regulations encourage the development of market-oriented and professional housing leasing enterprises, which must have adequate capital and management capabilities [24]. - Housing leasing enterprises must register their business scope and report their opening information to local property management departments [26]. Chapter 4: Brokerage Institutions - Real estate brokerage institutions must have sufficient capital and personnel to conduct housing leasing business and must register their employees with local authorities [34][35]. - Brokerage institutions are prohibited from providing services for non-compliant housing and must verify the identity of clients before listing properties [38][39]. Chapter 5: Supervision and Management - Local governments are required to establish rent monitoring mechanisms and share information across various departments [43][44]. - Property management departments must strengthen supervision and address illegal activities promptly [44]. Chapter 6: Legal Responsibilities - Violations of the regulations can result in fines ranging from 20,000 to 100,000 yuan for entities and 2,000 to 10,000 yuan for individuals, depending on the severity of the offense [56][59]. Chapter 7: Supplementary Provisions - The regulations will take effect on September 15, 2025, and specific provisions for affordable housing leasing will be determined by the state [66].

Group 1 - The article provides a step-by-step guide for companies to modify employee roster information when enjoying the VAT refund policy for employing disabled individuals [1] - The process includes logging into the electronic tax bureau, accessing the employee roster collection feature, editing existing information, and confirming changes [1] - Companies can also delete employee roster entries if necessary, with a confirmation step to ensure successful deletion [1]

关于海南自由贸易港货物进出"一线"、"二线"及在岛内流通税收政策的通知 欢迎扫描下方二维码关注： 财关税〔2025〕12号 海南省人民政府，财政部海南监管局，海口海关，国家税务总局海南省税务局： 为稳步推进海南自由贸易港建设，经国务院同意，现将海南自由贸易港货物进出"一线"、"二线"及在岛内流通税收政策通知如下： 一、海南自由贸易港与中华人民共和国关境外其他国家和地区之间设立"一线"。经"一线"进入海南自由贸易港的货物，除国家规定禁止 进口以及国家法律、行政法规明确规定不予免税或保税的货物外，按下列规定办理： （一）在"一线"对进口征税货物实施目录管理，目录内的进口货物，照章征收进口关税、进口环节增值税和消费税。财政部、海关总 署、税务总局会同有关部门另行明确进口征税商品目录范围。 （二）在海南自由贸易港登记注册并具有独立法人资格的企业，海南自由贸易港内的事业单位，以及由科技部、教育部会同民政部核定 或省级科技、教育主管部门会同省级民政部门核定的在海南自由贸易港登记的科技类、教育类民办非企业单位（以下统称享惠主体）进 口征税商品目录以外的货物，免征进口关税、进口环节增值税和消费税（以下简称"零关税"）。享惠主 ...

Core Viewpoint - The article outlines the notification regarding the import taxation commodity list for Hainan Free Trade Port, emphasizing the government's efforts to promote the development of the port and the specific goods subject to import taxes [2][3][4]. Group 1: Import Taxation Commodity List - The import taxation commodity list for Hainan Free Trade Port includes specific goods as detailed in the attached document [2]. - Goods subject to trade remedy measures are also included in the import taxation commodity list [3]. - The Ministry of Finance, General Administration of Customs, and State Taxation Administration will adjust the import taxation commodity list based on comprehensive assessments and actual needs [3]. Group 2: Implementation and Regulations - The notification will take effect from the date of the Hainan Free Trade Port's closure and operational commencement [4]. - The notification is part of a broader strategy to align with tax system reforms and regulatory conditions in Hainan Province [3].