Group 1 - The article discusses the tax deduction policies for individual residents regarding charitable donations, allowing deductions from various income types including operating income and comprehensive income [1]. - Charitable donations can be deducted up to 30% of the taxable income for both comprehensive and operating income, and for classified income, the limit is also 30% of the monthly taxable income [1]. - Individuals can choose the order of deduction for charitable donations based on their income types and applicable tax rates [1]. Group 2 - The article outlines the steps for reporting charitable donations through the personal income tax app, emphasizing the need for proper documentation and adherence to tax regulations [2].

Core Viewpoint - The announcement extends tax incentives for public rental housing (PRH) construction and operation to support its development and management [3][5]. Tax Incentives Summary - Exemption from urban land use tax during the construction period and for land occupied by completed PRH [3]. - Exemption from stamp duty for PRH management units related to construction and management [3]. - Donations of housing for PRH that meet tax regulations allow for deductions from taxable income up to 30% of declared taxable income [4]. - Rental subsidies received by eligible urban housing security families from local governments are exempt from individual income tax [4]. - PRH is exempt from property tax and rental income from PRH is exempt from value-added tax (VAT), provided that PRH rental income is accounted separately [4]. - PRH must be included in government-approved development plans to qualify for these tax incentives [4]. - Taxpayers must file for tax exemption and retain relevant documentation for verification [4]. - The announcement is effective until December 31, 2027 [5].

欢迎扫描下方二维码关注： 1.进入新电子税务局，点击右上角【登录】； 2.进入登录页面后，通过【企业业务】方式登录，输入企业统一社会信用代码/纳税人识别号、居民身份证号码/手机号码/用户名、个 人用户密码，点击登录，即可进入新电子税务局； 3.进入新电子税务局后，点击【我要办税】； 7.进入【环境保护税税源明细表】页面，依次填写/勾选企业基本信息，点击【新增税源】进入税源采集； 8.进入【环境保护税税源信息】页面， 填写 /勾选【排污许可证】、【排放口信息】后，在【污染物信息】点击【新增】按钮， 增加 税源 ，先选择有效期（工程工期时间），后选择对应的征收子目 "建筑施工扬尘产生量系数"或"市政（拆迁）施工扬尘产生量系数"（其他 选项无需选择）， 计算方法为抽样测算，点击【保存】完成采集；系统跳转至环境保护税税源明细表，点击申报计算，进入【申报计算及 减免信息】页面。 4.在我要办税页面，点击【税费申报及缴纳】-【财产和行为税税源采集及合并申报】； 5.进入【财产和行为税税源采集及合并申报】页面，点击新增税种，选择【环境保护税】，点击确定； 6.选择税种后，点击【税源采集】，进入环保税税源采集页面； | 全国 ...

Core Viewpoint - The article discusses the revised management measures for key ecological protection and restoration funding, aiming to enhance the effectiveness of fund usage and promote ecological system protection and restoration [3]. Summary by Sections General Principles - The management of key ecological protection and restoration funds is based on the "People's Republic of China Budget Law" and aims to improve fund usage efficiency while adhering to principles such as problem orientation, centralized governance, closed-loop management, and overall performance [3][4]. Scope of Fund Usage - The funds are designated for integrated protection and restoration projects, including historical abandoned mine ecological restoration, and must align with national macroeconomic policies and planning [3][4]. Fund Distribution and Management - The funds will be allocated based on project applications, with specific criteria for project approval and funding limits. For integrated protection projects, the total investment must be no less than 2 billion, with varying subsidy rates based on project size [4][5]. Performance Management and Supervision - The Ministry of Finance and the Ministry of Natural Resources will implement comprehensive budget performance management, focusing on performance targets and monitoring. Performance evaluations will consider decision-making, management, output, benefits, and satisfaction [6][7]. Additional Provisions - The article outlines that any unaddressed matters regarding fund allocation, usage, and management will follow existing regulations on transfer payments. Local finance departments may develop specific implementation rules based on regional conditions [8].

Group 1 - The article discusses common misconceptions regarding tax credit evaluations for businesses, particularly focusing on the criteria for being classified as an A-level taxpayer [2] - It highlights that businesses with zero tax declarations can still be evaluated as A-level taxpayers under certain conditions, such as not having a D-level evaluation in the previous year [2] - The article emphasizes that individual businesses cannot participate in the credit evaluation system [2] Group 2 - The tax credit evaluation method is based on annual scoring and direct classification, with evaluation indicators including internal tax information and external evaluation data [2] - The scoring system operates on a deduction basis, meaning points are deducted for negative factors affecting the evaluation [2] - The article provides a detailed explanation of what constitutes "abnormal reasons" for zero tax declarations, excluding normal business operations and seasonal factors [2]

Core Viewpoint - The article discusses the taxation methods for annual bonuses in China, specifically how they are treated under personal income tax regulations, including the recent updates and options available for taxpayers [11][12]. Taxation of Annual Bonuses - Annual bonuses are defined as one-time payments made by employers based on overall economic performance and employee evaluations [6]. - Other types of bonuses, such as semi-annual, quarterly, overtime, and attendance bonuses, are combined with monthly salary for tax purposes [9]. Tax Calculation Method - According to the latest announcement, residents receiving annual bonuses can choose to either include them in their total annual income or calculate them separately using a specific formula [11]. - The tax calculation formula is: Taxable Amount = Annual Bonus Income × Applicable Tax Rate - Quick Deduction [12]. Tax Rate Table - A detailed tax rate table is provided, outlining the applicable rates and quick deductions based on monthly taxable income, ranging from 3% for income up to 3,000 yuan to 45% for income exceeding 80,000 yuan [14]. Implementation Period - The new tax policy for annual bonuses is effective until December 31, 2027, allowing residents to benefit from the specified tax treatment during this period [12].

Group 1 - The article discusses the differences between commonly confused tax-related terms in corporate income tax, such as taxable income and tax payable [5][6] - Taxable income is defined as the total revenue of a corporation for each tax year, minus non-taxable income, exempt income, various deductions, and allowable carryforward losses from previous years [5][8] - Tax payable is calculated as taxable income multiplied by the applicable tax rate, minus any tax reductions and credits [6][8] Group 2 - The article differentiates between exempt income and non-taxable income, with exempt income including government bond interest and certain dividends from qualified resident enterprises [8][9] - Non-taxable income includes government allocations, administrative fees, and other income specified by the State Council [9][10] Group 3 - The article clarifies the distinction between fiscal allocations and fiscal funds, where fiscal allocations refer to funds provided by the government to budget-managed organizations [10] - Fiscal funds encompass various types of financial support from the government, including subsidies and tax reductions, but do not include export tax rebates [10][11]

欢迎扫描下方二维码关注： 1.登录自然人电子税务局网页版，可通过手机个人所得税APP扫码或点击【密码登录】。 2.点击【我要办税】-【经营所得申报】-【经营所得（C表）】。【申报年度】选择2025年，点击【确定】进入下一步。 3.在"被投资单位信息"中可以看到经营者名下的个体工商户或被投资单位，在【汇总地】栏选择多处经营所得汇总的单位或个体工商户，选择完毕后 点击【下一步】。 4.在界面上方可看到汇总申报后应补税额，确认计税明细和应补税额无误后，点击【提交申报】。若弹出提示框则点击【去查看】，系统将自动为您 添加个体工商户减半征收经营所得个人所得税的优惠政策，确认无误后点击【返回上一级】并再次【提交申报】。 5.待提示申报成功后即为完成申报。如需退税，可点击申报成功提示界面下方的【申请退税】，再确认对应退税信息后可点击【提交申请】申请退 税，待主管税务机关审核后可将税款退至银行账户内。 国家税务总局威海市文登区税务局 审核：国家税 务总局山东 省税务局征管和科技发展处 编发： 国家税 务总局山东省税务局办公室 项目负责：李俊 杰 制作： 刘玟惠 季宇杰 如需补缴税款，可点击下方【立即缴税】，确认缴款信息无误后 ...

欢迎扫描下方二维码关注： 财务小王 申税小微，我们公司上个月出口的一批货物，国外客户说规格不符要退运，海关那 边让我们提供一个《出口货物已补税/未退税证明》才能办手续。这证明是啥呀？我们之 前已经办过出口退税了，还能开吗？ 别着急，这个证明就是企业办理出口货物退运、修改或撤销报关单时，给海关 的"凭证"。 申税小微 财务小王 原来是这样！那电子税务局里具体怎么操作开具证明呀？步骤复杂吗？ 一点都不复杂，跟着我分步骤来，几分钟就能搞定！ 申税小微 登录电子税务局后，依次点击【我要办税】→【证明开具】→【出口货物已补税/未退税证明】，就能进入申请页面啦。 点击【新增】按钮，会弹出表单采集页面，按照实际情况填写表单。 注意 填写【退（免）税状态】时涉及两种情况： 情 形 一 操 作 步 骤 Step 1 Step 2 如您的报关单还没申报过出口退（免）税，直接把【退（免）税状态】选为"尚未申报退（免）税"，补填好准确的退运相关信 息，就能完成保存。 情 形 二 若报关单已经办过退税，那【退（免）税状态】要选择"已冲减退（免）税"或"已缴回退（免）税"，最后把退运数量、对应计量 单位这些信息填写完整。 财务小王 保存 ...

Core Viewpoint - The article emphasizes the distinction between "trial period" and "probation period," warning readers not to be misled by terms like "trial work" or "trial job" [3] Group 1 - The article clarifies that a trial period is typically shorter and may not guarantee employment, while a probation period is often part of a formal employment contract [3] - It highlights the legal implications and rights of employees during these periods, stressing the importance of understanding the terms before accepting a job offer [3] - The article provides examples of common practices in the industry regarding trial and probation periods, illustrating how they can vary significantly [3]