欢迎扫描下方二维码关注： 岁末年初，申税小微接到纳税人电话，询问全年一次性奖金的申报操作流程，我整理了大家关心的业 务要点，一起来看一下吧！ 什么是全年一次性奖金？ 全年一次性奖金 是指行政机关、企事业单位等扣缴义务人根据其全年经济效益和对雇员全年工作业绩的综合考核情况， 向雇员发放的一次性奖金。 上述一次性奖金也包括年终加薪、实行年薪制和绩效工资办法的单位根据考核情况兑现的年薪和绩效工资。 全年一次性奖金如何计算缴纳个人所得税？ 居民个人取得全年一次性奖金，符合《国家税务总局关于调整个人取得全年一次性奖金等计算征收个人所得税方法问题 的通知》（国税发〔2005〕9号）规定的，在2027年12月31日前，不并入当年综合所得，以全年一次性奖金收入除以12个月 得到的数额，按照本通知所附按月换算后的综合所得税率表（以下简称月度税率表），确定适用税率和 速算扣除数 ，单独 计算纳税。计算公式为： 应纳税额＝全年一次性奖金收入×适用税率－速算扣除数。 居民个人取得全年一次性奖金，也可以选择并入当年综合所得计算纳税。 全年一次性奖金优惠一年可享受几次？ 在一个纳税年度内，对每一个纳税人，该计税办法只允许采用 一次 。 ...

Group 1 - The article discusses the process for enterprises to initiate labor remuneration invoice applications, detailing the steps for both the purchasing and selling parties involved in the transaction [3][4][5] - It emphasizes the importance of accurate information collection for tax purposes, including the necessity for the seller to be registered on the personal income tax app and the specific types of personnel information that can be collected [4][5] - The article outlines the timeline for tax withholding obligations, stating that the purchasing party must withhold and pay the seller's personal income tax by the 15th of the following month [4][5] Group 2 - The article explains the process for the seller to confirm and process the labor fee invoice application through the personal income tax app, highlighting the need for timely action to avoid issues [5][6] - It details the steps for the purchasing party to associate invoices with withholding declarations, including the use of the electronic tax bureau web portal for efficient management [7] - The article provides a reminder about the importance of adhering to tax regulations and the implications of failing to comply with withholding requirements [5][6] Group 3 - The article introduces the concept of R&D expense super deduction, which allows companies to deduct additional amounts on top of regular deductions for R&D expenditures, effectively reducing taxable income [12][15] - It specifies that from January 1, 2023, companies can enjoy a 100% super deduction on R&D expenses that do not result in intangible assets, effectively allowing a total deduction of 200% [18] - The article highlights specific industries, such as integrated circuit and industrial mother machine companies, that benefit from an increased super deduction rate of 120% during the specified period [18]

Group 1 - The article discusses the online application process for labor and personnel dispute mediation through the "Internet + Mediation" service platform developed by the Ministry of Human Resources and Social Security [2] - Individuals can submit applications online or check the progress of their cases via the service platform [2] - Multiple channels are available for applying for the electronic social security card, including the National Government Service Platform and various mobile applications [4][9] Group 2 - The article outlines a tax refund policy for individuals who sell their own housing and purchase new housing within one year, allowing for a full refund of personal income tax paid on the sale [13] - The policy is effective from January 1, 2026, to December 31, 2027, and applies to taxpayers who sell their homes and buy new ones in the same city [15][24] - Specific conditions for tax refund calculations are provided based on the sale and purchase amounts of the properties [16][18]

欢迎扫描下方二维码关注： 5 牲畜、家禽的饲养; 6 林产品的采集; 7 灌溉、农产品初加工、兽医、 农技推广、农机作业和维修 等农、林、牧、渔服务业项 目: 8 远洋捕捞。 ::: 二、距不兴事上剑道目睹：:: 所得，减半征收企业所得税: 花卉、茶以及其他饮料作物 和香料作物的种植; 2 海水养殖、内陆养殖。 ::: 三、企业从事国家限制和 ::: 禁止发展的项目，不得享 是上述规定的企业所得税 借惠。 1.《中华人民共和国企业所得税法》 2.《中华人民共和国企业所得税法实施条 例》（中华人民共和国国务院令第512号） 国家税务总局山西省税务局 如有疑问请拨打12366纳税缴费服务热线 或咨询主管税务机关 国家税务总局山西省税务局 你了解企业所得税所 下一篇： 第二次工作 :从事回家重点扶持的公共: 基础设施项目投资经营的 所得,可以免征、减征企 业所得税 国家重点扶持的公共基础设施项 目,是指《公共基础设施项目企 业所得税优惠目录》规定的港口 码头、机场、铁路、公路、城市 公共交通、电力、水利等项目。 企业从事前款规定的国家重点扶持的公共基础设 施项目的投资经营的所得,自项目取得第一笔生 产经营收入所属纳 ...

Core Viewpoint - The article discusses the simplified tax collection policy applicable to all taxpayers engaged in the sale of used goods, including the specific tax rates and invoicing requirements for different categories of sellers [3]. Group 1: Tax Policy for Used Goods - All taxpayers selling used goods (excluding used car dealerships) can apply a simplified tax collection policy with a reduced VAT rate of 2%, calculated from a standard rate of 3% [4]. - The formula for calculating the taxable amount is: - Sales Amount = Tax-Inclusive Sales Amount / (1 + 3%) - Tax Payable = Sales Amount × 2% [4]. Group 2: Special Case for Used Car Dealerships - From May 1, 2020, to December 31, 2027, used car dealerships selling acquired used cars can apply a reduced VAT rate of 0.5%, calculated from a standard rate of 3% [5]. - The formula for calculating the taxable amount for used car sales is: - Sales Amount = Tax-Inclusive Sales Amount / (1 + 0.5%) - Tax Payable = Sales Amount × 0.5% [5]. - Used car dealerships must issue a unified invoice for used car sales and can provide a VAT special invoice at a 0.5% rate if requested by the buyer, except for individual consumers [5]. Group 3: Policy References - The article references several policy documents that outline the applicable tax rates and simplified collection methods, including: - Notice from the Ministry of Finance and the State Administration of Taxation regarding the application of low VAT rates and simplified collection methods [6]. - Announcements from the State Administration of Taxation regarding the simplification of VAT rates [6].

欢迎扫描下方二维码关注： 一、企业计划给全体员工发放新年补贴，是否需要就该笔补贴代扣代缴个人所得税？ 答：根据《国家税务总局关于生活补助费范围确定问题的通知》（国税发〔1998〕155号）第二条规定："下列收入不属于免税的福利费范 围，应当并入纳税人的工资、薪金收入计征个人所得税： 1.从超出国家规定的比例或基数计提的福利费、工会经费中支付给个人的各种补贴、补助； 2.从福利费和工会经费中支付给本单位职工的人人有份的补贴、补助； 3.单位为个人购买汽车、住房、电子计算机等不属于临时性生活困难补助性质的支出。" 二、个体工商户实行 定期定额征收 方式的，定额执行期的期限是多久？ 答：根据《国家税务总局广西壮族自治区税务局关于个体工商户税收定期定额征收管理有关问题的公告》（国家税务总局广西壮族自治区 税务局公告2018年第15号）第二条规定，定期定额户定额执行期可跨年度，但最长不得超过一年；临时性、季节性经营的定期定额户定额执行 期按实际生产、经营期确定，可为季（月）、半年。 三、 实行定期定额征收方式的个体工商户，本期发票开票额大于核定定额，需要申报吗？ 答：根据《个体工商户税收定期定额征收管理办法》（国家税务 ...

欢迎扫描下方二维码关注： 作为小规模纳税人 在日常生产经营中 难免会遇到销售额增长的情况 这时许多纳税人会存在困惑： 什么时候办理一般纳税人登记？ 生效日期怎么确定？ 后续申报如何办理？ 别慌，针对这些常见问题 "秦小税"结合最新政策和具体案例 给大家讲明白 根据《国家税务总局关于增值税一般纳税人登记管理有关事项的公告》(国家税务总局公告2026年第2号)第五条规定： 纳税人年应征增值税销售额超过规定标准的，应在超过规定标准的 次月申报纳税期限内， 办理一般纳税人登记。 根据《公告》第六条第一款规定： 纳税人年应征增值税销售额超过规定标准的， 一般纳税人生效之日为超过规定标准的当期1日。 按季申报的小规模纳税人超过规 定标准后，应结合实际经营情况，对季度内销售额按月拆分，以确定年应征增值税销售额超过规定标准的 具体月份。 具体如何理解这一政策呢？ 下面结合实例为大家说明 举例说明1： 按季申报的批发零售业小规模纳税人F，2026年前三季度销售额合计400万元，2026年10月销售额为20万元，2026年11月销售额 为100万元，2026年12月销售额为10万元，年应征增值税销售额在2026年11月超过规定标 ...

TTAX 根据《中华人民共和国资源税法》规定： 第五条 纳税人开采或者生产应税产品自 用的,应当依照本法规定缴纳资源税;但是, 自用于连续生产应税产品的,不缴纳资源税。 欢迎扫描下方二维码关注： (五) 按其他合理方法确定。 根据《财政部 税务总局关于资源税有关问 题执行口径的公告》(财政部 税务总局公告 2020 年第 34 号)规定: 二、纳税人自用应税产品应当缴纳资源税 的情形,包括纳税人以应税产品用于非货币性 资产交换、捐赠、偿债、赞助、集资、投资、广告、 样品、职工福利、利润分配或者连续生产非应 税产品等。 三、纳税人申报的应税产品销售额明显偏 低目无正当理由的，或者有自用应税产品行为 而无销售额的,主管税务机关可以按下列方法 和临序确完其立动社产品销售效。 /2/1/01 (一) 按纳税人最近时期同类产品的平均销 售价格确定。 (二) 按其他纳税人最近时期同类产品的平 均销售价格确定。 (三)按后续加工非应税产品销售价格,减 去后续加工环节的成本利润后确定。 (四) 按应税产品组成计税价格确定。 组成计税价格=成本×(1+成本利润率)÷ (1- 资源税税率) 上述公式中的成本利润率由省、自治区、直 ...

Core Viewpoint - The article discusses the importance of accurately reporting social security payment wages for employers in Chongqing for the year 2026, emphasizing that this directly affects employees' pension and medical insurance benefits [1]. Group 1: Income Inclusion in Total Wage Calculation - National awards given to employees are categorized into two types: if the award amount is determined by higher authorities and distributed by the unit, it should be included in the total wage calculation [3]. - If the award amount and recipients are not determined by the unit, it should not be included in the total wage calculation [4]. - Various allowances such as travel allowances, insurance fees, and meal allowances need to be assessed individually to determine if they should be included in the total wage [6][7]. Group 2: Exclusions from Total Wage Calculation - Certain payments like summer heat allowances, female worker hygiene fees, medical fees, and one-child fees are not included in the total wage calculation [6]. - Disability allowances are not considered labor remuneration and should not be included in wage statistics [7]. - Travel allowances should be included if they are regularly distributed and can be freely used by employees; otherwise, if they are reimbursed based on actual expenses, they should not be included [6]. Group 3: Wage Calculation Guidelines - The total wage is defined as the gross wage before tax, including personal income tax withheld by the employer, but excluding the employer's contributions to social insurance and other benefits [10]. - Wage subsidies that are prepaid should be reported in the month they are due [11]. - The basis for social security payment calculations is primarily derived from the "Regulations on the Composition of Total Wages" and related notifications [9].

Core Viewpoint - The article discusses various tax refund policies aimed at supporting small and micro enterprises, individual businesses, and specific groups such as veterans and their families, highlighting the conditions and benefits associated with these policies [8][12][15]. Group 1: VAT Refund Policies - Manufacturing and four other industries can apply for a monthly refund of the end-of-period input VAT if their sales exceed 50% of total VAT sales over the previous 12 months [2]. - Real estate developers can apply for a refund of 60% of the newly added input VAT at the end of the sixth month if they meet specific sales and prepayment conditions [2]. - Other industries, excluding the aforementioned sectors, can apply for a proportional refund of newly added input VAT if they meet certain criteria, including having a minimum of 500,000 yuan in newly added input VAT [2]. Group 2: Individual Business Tax Policies - From January 1, 2023, to December 31, 2027, individual businesses with annual taxable income not exceeding 2 million yuan can enjoy a 50% reduction in personal income tax [8]. - Individuals engaged in individual business operations who are part of specific groups, such as those with entrepreneurship certificates, can deduct up to 20,000 yuan from their annual tax obligations for three years [11][12]. - Spouses of military personnel starting individual businesses are exempt from personal income tax for three years from the date of tax registration [16].