Group 1 - The article discusses the process of declaring annual one-time bonuses through the Natural Person Electronic Tax Bureau's web portal [3][5][8] - It outlines the steps for individuals with tax authority to log in and navigate to the "Unit Tax Declaration" section [5][8] - The article emphasizes the importance of entering employee bonus information accurately and saving the data before submitting the declaration [10][12] Group 2 - The article provides a detailed guide on filling out the comprehensive income declaration, specifically for annual one-time bonus income [8][10] - It includes instructions on how to add employee bonus information and the necessary fields to complete [10][12] - The article highlights the need for accurate reporting of income and deductions to ensure compliance with tax regulations [12][24]

Group 1 - The article discusses the taxation of non-resident individuals receiving labor remuneration, stating that the taxable income is calculated by deducting 20% of expenses from the total income, with the remaining amount being subject to personal income tax rates [3] - The personal income tax rate table for non-resident individuals is provided, detailing the tax brackets and corresponding rates, with the first bracket being up to 3,000 yuan taxed at 3% and the highest bracket for income exceeding 80,000 yuan taxed at 45% [4] - Special groups, such as insurance marketers and securities brokers, are mentioned regarding their commission income and the applicable tax regulations [5] Group 2 - The article includes a withholding tax rate table for resident individuals, indicating that income up to 36,000 yuan is taxed at 3%, while income exceeding 960,000 yuan is taxed at 45% [5] - A formula for calculating the amount of tax to be withheld is provided, which includes cumulative income, exemptions, and deductions [6] - The article emphasizes the importance of understanding tax regulations for various income types, including labor remuneration and commissions, to ensure compliance and accurate tax reporting [5][6]

欢迎扫描下方二维码关注： 新疆维吾尔自治区人民政府 关于调整残疾、孤老人员和烈属所得减征个人所得税的通知 新政发〔2025〕72号 各州、市、县（市）人民政府，各行政公署，自治区人民政府各部门、各直属机构： 根据《中华人民共和国个人所得税法》第五条规定，结合新疆实际，现将残疾、孤老人员和烈属所得减征个人所得税有关事项通 知如下: 一、残疾、孤老人员和烈属取得综合所得， 年应纳个人所得税 不超过8000元的（含），免征个人所得税；超过的部分，依法征 收个人所得税。 二、残疾、孤老人员和烈属取得经营所得， 年应纳个人所得税 不超过8000元的（含），免征个人所得税；超过的部分，依法征 收个人所得税。 三、纳税人同时取得综合所得和经营所得，可以 选择其中 一个所得项目享受减征个人所得税政策， 不得重复享受 。纳税人 同时 有残疾、孤老人员和烈属两种以上身份的，可以选择其中一种身份享受减征个人所得税政策，不得重复享受。 四、各级税务、民政、财政、退役军人事务、残联等部门应加强协作配合和信息共享，开展政策解读，确保个人所得税优惠政策 落实到位。 五、 本通知自2026年1月1日起执行 。《自治区人民政府关于同意对残疾、 ...

Core Viewpoint - The article discusses the management measures for individual income tax on capital gains from equity transfers, detailing the definitions, tax obligations, and procedures involved in such transactions [1][2][3]. Group 1: Definition and Scope of Equity Transfer - Equity refers to the shares or stock held by individual shareholders in enterprises established within China, excluding sole proprietorships and partnerships [1]. - Equity transfer includes various scenarios such as selling equity, company buybacks, public offerings, forced transfers by judicial or administrative authorities, non-monetary transactions, debt settlements, and other transfer behaviors [1]. Group 2: Taxpayer and Tax Obligations - The individual transferring equity is the taxpayer, while the acquirer is the withholding agent responsible for tax payment [2]. - The taxable income from equity transfer is calculated as the transfer income minus the original value of the equity and reasonable expenses, with a tax rate of 20% applicable to capital gains [2]. Group 3: Determining Original Value of Equity - The original value of equity is determined based on the method of acquisition, including cash contributions, non-monetary assets, gratuitous transfers, and capital increases from retained earnings [2]. - The tax authority may reasonably confirm the original value to avoid double taxation [2]. Group 4: Tax Filing and Documentation Requirements - Taxpayers must submit various documents to the tax authority, including the equity transfer contract, identification of both parties, asset valuation reports if required, and any other materials requested by the tax authority [2]. - The invested enterprise must report relevant board or shareholder resolutions related to equity changes within five working days after the meeting [2]. Group 5: Special Cases and Tax Assessment - The tax authority can assess the transfer income if the reported income is significantly low without justification, or if the transferor fails to provide necessary documentation [3]. - Transfers between relatives may be exempt from tax if they meet specific criteria, such as inheritance or transfers to close family members with legal proof of relationship [3]. - If the equity transfer is settled in foreign currency, the taxable income must be converted to RMB based on the exchange rate on the settlement date [3].

欢迎扫描下方二维码关注： 来源： 国家税务总局广州市税务局 国家税务总局广州市番禺区税务局 编发： 广州税务融媒体中心 来源广州税务 欢迎扫描下方二维码关注： 我们公司刚 缴纳了一笔环保罚款, 这种行政罚款 这笔钱能企业所得税 可不能税前扣除! 税前扣除吗? 根据税法规定，罚金、罚款。 都是不得扣除的项目。 原来如此, 看来企业所得税的 扣除项目还真是 大有学问! 《中华人民共和国企业所得税法》 《 中华人民共和国企业所得税法实施条例 》 e ୧୧୧୧୧୧୧ 6 政策速過 根据《中华人民共和国企业所得税法》 《 中华人民共和国企业所得税法实施条例 》 规定 在计算应纳税所得额时下列支出 不得扣除 向投资者支付的股息、红利等权益 性投资收益款项 2 企业所得税税款 3 税收滞纳金 77 罚金、罚款和被没收财物的损失 5 《中华人民共和国企业所得税法》 第九条规定以外的捐赠支出 ○《中华人民共和国企业所得税法 》第九条规 定，企业发生的公益性捐赠支出，在年度利 润总额12%以内的部分，准予在计算应纳 税所得额时扣除； 超过年度利润总额12% 的部分，准予结转以后三年内在计算应纳税 所得额时扣除。 ○公益性捐赠，是 ...

欢迎扫描下方二维码关注： 根据《财政部 国家税务总局关于企业资产损 失税前扣除政策的通知》(财税 (2009) 57号) 规 定: 六、企业的股权投资符合下列条件之一的,减除 可收回金额后确认的无法收回的股权投资, 可以作 为股权投资损失在计算应纳税所得额时扣除: (一) 被投资方依法宣告破产、关闭、解散、被 摘销, 或者被依法注销、吊销营业执照的; (二) 被投资方财务状况严重恶化, 累计发生 巨额亏损, 已连续停止经营3年以上, 且无重新恢复 经营改组计划的; (三) 工商行政管理部门注销、吊销被投资单位 营业执照文件; (四) 政府有关部门对被投资单位的行政处理 决定文件; (五) 被投资企业终止经营、停止交易的法律 或其他证明文件; (六) 被投资企业资产处置方案、成交及入账 材料; (七) 企业法定代表人、主要负责人和财务负 责人签章证实有关投资 (权益) 性损失的书面申明; (三) 对被投资方不具有控制权, 投资期限届 满或者投资期限已超过10年, 目被投资单位因连续3 年经营亏损导致资不抵债的; (四) 被投资方财务状况严重恶化, 累计发生 巨额亏损, 已完成清算或清算期超过3年以上的; (五) ...

来源丨国家税务总局12366纳税服务平台 欢迎扫描下方二维码关注： 编辑 丨谷雨 校审丨毕卿、华正菊 审核丨王博 来源陕西税务 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。 故策延续时间 2777 2026年1月1日 Kil 2027年12月31日 优惠内容 O 城镇土地使用税 · 对公租房建设期间用地及公租房建 成后占地,免征城镇土地使用税。 · 在其他住房项目中配套建设公租 房,按公租房建筑面积占总建筑面 积的比例免征建设、管理公租房涉 及的城镇土地使用税。 ○印花税 × × · 对公租房经营管理单位免征建设、 管理公租房涉及的印花税。 · 在其他住房项目中配套建设公租 房,按公租房建筑面积占总建筑面 积的比例免征建设、管理公租房涉 及的印花税。 · 对公相房经营管理里位购买任房作 为公租房,免征印花税。 · 对公租房租赁双方免征签订租赁协 议涉及的印花税。 ○契税 × · 对公租房经营管理 ...

欢迎扫描下方二维码关注： THE FEV: CO 穗桃回音壁(第十八期 0 换工作？换法人？请记得解绑！ 息提醒更精准 ≤ 0 0 近期,我们收到不少纳税人咨询: ⊙ 离职后为何仍收到与原单位相关的税务短信提醒? ⊙ 莫名收到涉及陌生企业的税务提醒怎么办? ⊙ 法人工商信息变更后为什么税务短信内容没同步? 针对这些由于信息关联不准确导致的错误短信问题， 我们梳理了清晰的解决方案，助您精准管理涉税身 份,告别无效信息。 17-10 离职后,如何解除与原单位的涉税关联? 我已经从原单位离职很久了,为什么 还能收到跟原公司相关的涉税短信? 李先生 这通常是因为您的个人信息（如作为 财务负责人、办税员）仍与原公司在 税务系统中关联。您需要主动解除绑 定，请您这样操作: 推荐途径:自行通过电子税务局办理 登录电子税务局,选择"自然人业 务",点击首页【解除相关人员关 联关系】模块。 找到原任职单位记录，点击【解除关联】，选择 解除原因（"离职后原任职单位未及时报告税务 机关维护"），跳转至"个人声明"界面，填写 离职时间，并上传《离职证明》（需加盖原任职 单位公章），点击【确定】，完成操作。 0 0 提交成功后，请等待 ...

Core Viewpoint - The article discusses the importance of timely filing financial and accounting system records with tax authorities and outlines the process for both first-time and subsequent filings through the electronic tax bureau [1]. Group 1: Filing Requirements - Taxpayers must submit their financial and accounting system information to tax authorities within 15 days of reporting their tax-related identity information [1]. - Failure to comply may result in fines ranging from 2,000 to 10,000 yuan, depending on the severity of the violation [1]. Group 2: First-Time Filing Process - For first-time filings, the system will auto-fill some information based on the taxpayer's registered tax information, which must be verified and supplemented with additional details [4]. - Taxpayers need to select the appropriate types of financial statements and reporting deadlines based on their actual accounting practices before submitting the information [4]. Group 3: Subsequent Filing Process - For subsequent filings, the system will display the currently effective record, allowing taxpayers to modify their accounting system information as needed [5]. - New records must have a start date that directly follows the end date of the previous record, and they cannot overlap with periods for which tax returns have already been filed [5].

Group 1 - The article discusses the requirements for VAT taxpayers, specifically that those whose annual sales exceed the threshold for small-scale taxpayers must register as general taxpayers, unless otherwise specified [10] - It mentions that there are other circumstances under which registration as a general taxpayer is required, in accordance with the regulations of the State Administration of Taxation [11] - The article provides contact information for inquiries related to tax payments and services, indicating a support system for taxpayers [12] Group 2 - The article outlines that certain employee welfare expenses, such as those for purchasing cars or housing, are subject to individual income tax and do not fall under the exempt welfare expense category [15] - It specifies that welfare expenses exceeding the national prescribed limits or those paid from union funds to individuals must be included in taxable income [17] - The article emphasizes that benefits provided to employees that are not temporary living hardship allowances are also taxable [17]