Group 1 - The core concept of manuscript income is defined as the income obtained by individuals from the publication of their works in books, newspapers, and other forms [3] - For professional personnel such as journalists and editors employed by newspapers and magazines, the income from published works is considered as income from employment and should be combined with their monthly salary for tax purposes [4] Group 2 - The calculation method for withholding and prepayment of manuscript income tax involves using the income amount for each instance as the taxable income, with a deduction of 70% from the income after expenses [6] - If the manuscript income does not exceed 4000 yuan, a fixed deduction of 800 yuan is applied; for income exceeding 4000 yuan, a deduction of 20% of the income is applied [6] - A withholding tax rate of 20% is applicable to manuscript income [6] Group 3 - There are differences between withholding and annual settlement for manuscript income, with the annual settlement applying a unified deduction of 20% from the total income [9] - The withholding tax rate is a flat 20%, while the annual settlement uses a progressive tax rate ranging from 3% to 45% based on total income [9] Group 4 - Individuals can self-declare manuscript income in the annual settlement if the company fails to withhold the tax [10] - The process for self-declaration includes using the personal income tax app to complete the necessary steps for annual settlement [10][17]

欢迎扫描下方二维码关注： 个体工商户业主,在自然人电子税务局 (扣缴 端) 申报个人所得税生产经营所得,人员采集模块如 何维护个人信息? 操作步骤 tin = 登录自然人电子税务局(扣缴端) 点击【代, 扣代缴】-【人员信息采集】。 l c ( 自然人电子税务局(扣缴端) 目 操作手册 文 在线 网 消息中心 品 单位管理 代扣代经 分 首页 税款所屋月份 2025年09月 人吕信息采集 专项附加扣除信息采集 | 常用功能 合 个人养老金扣除管理 人员信息采集 专项附加扣除信息采集 综合所得申报 人在这里看唱唱音声 自然人基础信息登记、报送和公安 | B = 85 子女教育支出,住房租金支出等信 工资薪金、劳务报酬、稿酬、特许 =6 系统身份验证 目或佳 权使用患等月度申报 综合所得自 分类所得申报 C 分类所得申报 非居民所得申报 税款缴纳 非居民所得由报 0 利息股息红利、财产租赁、财产转 0 工资薪金、劳务报酬、稿酬、特许 l *5 个人所得税税款在线缴纳 让等月度申报 权使用ङ等月度申报 nil 限售股所得申报 a - - - 进入"人员信息采集" 页面,点击【添加】 C l = 自然人电子税务局(扣 ...

Group 1 - The article discusses the upcoming changes in tax reporting and payment obligations for various taxes, including value-added tax, corporate income tax, and individual income tax, which are to be submitted by specific deadlines in 2025 [8][12][13] - From October 1, 2025, internet platform enterprises will be required to report identity and income information of operators and employees within the platform during the specified reporting period [12][13] - The corporate income tax prepayment declaration form will undergo revisions, including the addition of new reporting items and adjustments to the calculation sections [11][15] Group 2 - The article highlights the introduction of a new method for tax allocation calculations between branches and headquarters, which will be implemented in the revised corporate income tax prepayment declaration [15] - Taxpayers will have the option to prioritize electronic tax services or use remote assistance for tax payment inquiries, enhancing the convenience of tax compliance [14][16] - The article encourages taxpayers to utilize the electronic tax bureau or app for online services, including remote consultations for tax-related issues [17]

欢迎扫描下方二维码关注： ① 关于 1.2.9 > ぐ 设置 > 6 y 加盟 同 l (3 9 15 首页 第二步 点击【首页】-【代开增值税发票】功能菜单。 の 广西 Q 功能名称 o 身份切换 = 代开增值税发票 营 车辆购置税申报 _□ 开具税收完税证 □□ 明 里，税费缴纳 司 E a "D 日8 信息报告及 解除相关人 开具无欠税 更多 员关联关系 变重 证明 点击进入社保费 新手办税综合辅导 ★ 为你推荐 更多内容 > 国家税务总局关于修改《中 ... las 0 E R 0 办&查 待力 我的 第三步 点击【出租不动产】。 代开增值税发票 ^ [三] f re 建筑服务 货物、服务 出租不动产 等一般代开 tle ក្រ 图 货物运输服 代开发票查 代开发票缴 务 询 款 第四步 选择发票类型【数电专票】或者【数电普票】 , 选择代开申请人类型"产权人"或"转租人"，点击【下 一步】――进入新增代开申请与维护租住不动产信息 页面。 < 不动产出租 选择发票类型 数电专票 数电普票 选择代开申请人类型 产权人 转租人 下一步 < 不动产出租 I @ O 维护租赁不动产信息 新增代开申请 历史代开 ...

Core Viewpoint - The announcement outlines adjustments to the value-added tax (VAT) policy for wind power generation and nuclear power, effective from November 1, 2025, to December 31, 2027, aiming to promote renewable energy and support the nuclear power sector [1][9]. Summary by Sections Wind Power VAT Policy - From November 1, 2025, to December 31, 2027, a VAT policy of immediate collection and 50% refund will be implemented for taxpayers selling electricity products generated from offshore wind power [1][9]. Nuclear Power VAT Policy - Nuclear power plants that officially commenced commercial operations before October 31, 2025, will continue to follow the existing VAT regulations as per the 2008 notice [1][9]. - For nuclear power plants approved but not yet operational by October 31, 2025, a VAT policy of prior collection and subsequent 50% refund will apply for ten years starting from the month after they begin commercial operations [1][9]. - Nuclear power plants approved after November 1, 2025, will not be eligible for the prior collection and subsequent refund VAT policy [1][9]. Policy Consistency - Any existing regulations inconsistent with this announcement will be superseded by this announcement, and previous notices regarding wind power VAT policy will be abolished effective November 1, 2025 [2][9].

Core Viewpoint - The article discusses the tax implications for companies when they give gifts to clients, emphasizing that both self-manufactured and purchased gifts are treated as sales for tax purposes, requiring the payment of value-added tax (VAT) and corporate income tax. Tax Implications of Gifts - Companies must treat gifts to clients as sales, which necessitates the payment of VAT regardless of whether the gifts are self-manufactured or purchased [4] - According to the Interim Regulations on Value-Added Tax, gifts given by enterprises are considered as sales of goods [4] - For corporate income tax, gifts are also treated as sales, as per the Corporate Income Tax Law [4] Confirmation of Income from Deemed Sales - The article outlines how companies can confirm income from deemed sales of assets, indicating that non-monetary asset exchanges and donations are treated similarly for tax purposes [4]

欢迎扫描下方二维码关注： 创业投资企业和天使投资个人有关税收政策 支持小微企业和个体工商户发展税费优惠 支持创新创业 创业投资企业和天使投资个人 有关税收政策 片图 享受主体 公司制创业投资企业、有限合伙制创业投资企业合伙人和 天使投资个人 优惠内容 （一）公司制创业投资企业采取股权投资方式直接投资于 种子期、初创期科技型企业（以下简称初创科技型企业）满 2 年（24 个月， 下同）的，可以按照投资额的 70%在股权持有满 2 年的当年抵扣该公司制创业投资企业的应纳税所得额；当年 不足抵扣的，可以在以后纳 税年度结转抵扣。 （二）有限合伙制创业投资企业（以下简称合伙创投企业） 采取股权投资方式直接投资于初创科技型企业满 2 年的，该合 伙创投企业 的合伙人分别按以下方式处理： 1.法人合伙人可以按照对初创科技型企业投资额的 70%抵 扣法人合伙人从合伙创投企业分得的所得；当年不足抵扣的， 可以在以后纳 税年度结转抵扣。 2.个人合伙人可以按照对初创科技型企业投资额的 70%抵 扣个人合伙人从合伙创投企业分得的经营所得；当年不足抵扣 的，可以在以 后纳税年度结转抵扣。 （三）天使投资个人采取股权投资方式直接投资 ...

欢迎扫描下方二维码关注： 支持小微企业和个体工商户发展税费优惠 支持创新创业 研发费用加计扣除政策 片图 享受主体 除烟草制造业、住宿和餐饮业、批发和零售业、房地产业、 租赁和商务服务业、娱乐业等以外，会计核算健全、实行查账 征收并能够 准确归集研发费用的居民企业 | 不适用税前加计扣除政策的行业 | 不适用税前加计扣除政策的活动 | | --- | --- | | 1. 烟草制造业 | 1. 企业产品(服务)的常规性升级。 | | 2. 住宿和餐饮业 | 2. 对某项科研成果的直接应用,如 直接采用公开的新工艺、材料、装置、 | | | 产品、服务或知识等。 | | 3. 批发和零售业 | 3. 企业在商品化后为顾客提供的技 术支持活动。 | | 4. 房地产业 | 4. 对现存产品、服务、技术、材料 或工艺流程进行的重复或简单改变。 | | 5. 租赁和商务服务业 | 5. 市场调查研究、效率调查或管理 研究。 | | 6. 娱乐业 | 6. 作为工业(服务)流程环节或常 规的质量控制、测试分析、维修维护。 | | 7. 财政部和国家税务总局规定的其 他行业 | 7. 社会科学、艺术或人文学方面的 | | ...

欢迎扫描下方二维码关注： 自 2016 年 1 月 1 日起，中小高新技术企业以未分配利润、 盈余公积、资本公积向个人股东 转增股本 时，个人股东一次缴 纳个人所得 税确有困难的，可根据实际情况自行制定分期缴税 计划，在不超过 5 个公历年度内（含）分期缴纳，并将有关资 料报主管税务机关备案。 支持小微企业和个体工商户发展税费优惠 支持创新创业 中小高新技术企业向个人股东转增 股本分期缴纳个人所得税政策 享受主体 中小高新技术企业的个人股东 优惠内容 享受条件 1.中小高新技术企业是在中国境内注册的实行查账征收 的、经认定取得高新技术企业资格，且年销售额和资产总额均 不超过 2 亿元、 从业人数不超过 500 人的企业。 2.上市中小高新技术企业或在全国中小企业股份转让系统 挂牌的中小高新技术企业向个人股东转增股本，股东应纳的个 人所得税，继 续按照现行有关股息红利差别化个人所得税政策 执行，不适用本政策。 片图 享受方式 享受政策应将有关资料报主管税务机关备案。 政策依据 来源 | 河北税务 责任编辑 | 王威 张那 刘天妮 来源河北税务 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 ...

Core Viewpoint - The article provides a comprehensive overview of non-tax revenue, specifically focusing on the agricultural network loan repayment fund, its collection methods, standards, and reporting processes [1][2]. Group 1: Agricultural Network Loan Repayment Fund - The agricultural network loan repayment fund is a government fund collected from electricity users in provinces, autonomous regions, and municipalities to repay loans for rural power grid renovation [3]. - Since January 1, 2019, the tax authorities have been responsible for collecting the agricultural network loan repayment fund [4]. Group 2: Collection Methods and Standards - The fund is collected based on the electricity consumption of users in the relevant regions, specifically at a rate of 0.02 yuan per kilowatt-hour [5][6]. - The collection occurs monthly, with companies required to report and pay by the 15th of each month [7]. Group 3: Exemptions and Special Policies - Certain categories of electricity usage are exempt from the fund, including agricultural irrigation, disaster relief, and specific fertilizer production [7]. - For state-owned key coal enterprises and certain nuclear facilities, the fund is charged at a reduced rate of 0.003 yuan per kilowatt-hour [7]. Group 4: Reporting and Payment Process - Payments can be made through the electronic tax bureau or in person at tax service halls, with detailed steps provided for electronic submissions [8][11]. - After completing the declaration, users can pay the fund and obtain relevant receipts through the tax bureau system [11].