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].

Core Viewpoint - The article discusses the taxation of self-produced taxable products by taxpayers, emphasizing the conditions under which resource tax must be paid and the methods for determining taxable sales amounts [8][9][10]. Group 1: Taxation Regulations - According to the Resource Tax Law of the People's Republic of China, taxpayers who extract or produce taxable products for self-use must pay resource tax, except when these products are used for continuous production of other taxable products [8]. - The announcement by the Ministry of Finance and the State Taxation Administration outlines specific scenarios where taxpayers must pay resource tax for self-used taxable products, including non-monetary asset exchanges, donations, debt repayment, sponsorships, and employee benefits [9]. Group 2: Determining Taxable Sales Amount - If a taxpayer's reported sales amount for taxable products is significantly low without valid justification, tax authorities can determine the taxable sales amount using several methods, including the average sales price of similar products from the taxpayer or other taxpayers [9]. - The calculation of the taxable sales amount can also be based on the sales price of non-taxable products after deducting costs and profits from subsequent processing, or by using a formula that incorporates cost and profit margin adjusted for the resource tax rate [9].

Group 1 - The article provides guidance for taxpayers on how to batch download their declared tax forms through the electronic tax bureau's "One-stop Inquiry" module [2][4] - Taxpayers can log into the electronic tax bureau, navigate to "I want to inquire" and then "One-stop Inquiry" to access their declaration information [4] - The system defaults to display "Newly generated declaration forms" and "Corrected newly generated declaration forms (full mode)" in the query conditions [5] Group 2 - Taxpayers can set relevant query conditions to filter and download past declaration forms, including types of declaration forms and correction types [6][8] - After clicking "Query," the system will display a list of declared forms, allowing users to select and export the desired forms [8][10] - Once the export request is sent, users are advised to wait 10 minutes before downloading the forms from the "Declaration Form Download" feature [10]

欢迎扫描下方二维码关注： 供稿：绍兴市越城区局 作者：蒋柳清 郑敏 来源浙江税务 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。 起了解税收相关知识 哪些企业可以开具铁路 电子客票? 根据《国家税务总局 财政部 中 国国家铁路集团有限公司关于 铁路客运推广使用全面数字化 的电子发票的公告》(国家税务总局 财政 部 中国国家铁路集团有限公司公告2024 年第8号)规定: 国铁集团所属运输企业、非控 股合资公司以及地方铁路企业(统称铁 路运输企业)通过铁路 客票发售和预定系统办 理境内旅客运输售票、 C (F 退票、改签业务时,可开具电子发票(铁 路电子客票)。 十一、本公告自2024年11月1日起 施行。 ブラ 正在办理个税经营所得汇算的个体工商户 这些税收优惠可享受! 2025年度个人所得税经营所得 汇算清缴正在进行中,实行查账征 收的个体工商户,办理汇算申报可 享受这些的税收优惠政策,千万别 个 ...

欢迎扫描下方二维码关注： 交通运输部 国家税务总局 关于印发《网络货运承运平台经营管理办法》的通知 交运规〔2026〕1号 各省、自治区、直辖市、新疆生产建设兵团交通运输厅（局、委），国家税务总局各省、自治区、直辖市和计划单列市税务局： 现将《网络货运承运平台经营管理办法》印发给你们，请遵照执行。 交通运输部 国家税务总局 2026年1月23日 网络货运承运平台经营管理办法 第一章 总 则 第一条 为促进道路货物运输业与互联网融合发展，规范网络货运承运平台经营活动，维护道路货物运输市场秩序，保护各方当事人合法权益，根据 《中华人民共和国道路运输条例》及有关法律法规规章的规定和国务院关于促进平台经济规范健康发展的决策部署，制定本办法。 第二条 网络货运承运平台经营管理，应当遵守本办法。 本办法所称网络货运承运平台经营， 是指经营者依托互联网平台整合配置运输资源， 以承运 人身份与托运人签订运输合同，委托实际承运人完成道路货物运输 ， 承担承运人责任的道路货物运输经营活动。 实际承运人 ，是指 接受网络货运承运平台委托 ，使用符合条件的载货汽车和驾驶员，实际从事道路货物运输的经营者。 第三条 网络货运承运平台从事 ...

欢迎扫描下方二维码关注： 关于计税依据 (一) 纳税人销售免征增值税的应税产品, 或将应税产品自用于连续生产免征增值税的 非应税产品,以不包括增值税税额的销售额 确定资源税的计税依据。 ⇧ 点 蓝字 关注 "蓝色柳林财税室" 传用于4工程凹模的ヅロ、柏工寺卯广面， 不属于开发应税资源,不缴纳资源税。 1纳税人开采的凝析 油,按照原油税目征 收资源税。 ②纳税人从开采的原 油中分离出的油气田混合轻烃,按照原油税 目征收资源税;纳税人从开采的天然气中分 离出的油气田混合轻烃，按照天然气税目征 收资源税。 ③纳税人以尾矿为原料对特定矿物组分进行 再选回收利用的，按照特定矿物组分对应的 税目征收资源税。纳税人以尾矿为原料进行 资源化利用生产粒级成型砂石颗粒的，按照 砂石税目征收资源税。 - - (一) 纳税人开采的未经加工处理或经过破 碎、选研(研石直径50mm以上）后的煤炭, 以及经过筛选分类后的筛选煤、低热值煤等, 按照煤原矿征收资源税。纳税人将开采的煤 炭通过洗选、干选、风选等物理化学工艺去 灰去研后生产的精煤、中煤、煤泥等，按照 煤选矿产品征收资源税。 (二) 纳税人将开采的轻稀土原矿经过洗选 等初加工过程产 ...

Group 1 - The article discusses the tax declaration period for property tax and urban land use tax in Ningbo City, which is set from March 1 to March 31, 2026 [3] - Taxpayers can modify existing property and land tax source information through the national electronic tax bureau before March 1, 2026 [3] - Two methods are provided for taxpayers to correct tax source information: through the "Tax Declaration and Payment" section or by searching for "Declaration Correction and Cancellation" in the electronic tax bureau [5][6] Group 2 - Taxpayers with property rights certificates must fill in the property unit number according to the certificate's content, including details such as land area, acquisition time, and property address [5] - The tax authority will monitor the quality of data collected for property and land taxes, and will notify taxpayers to correct any non-compliant information [5] - Taxpayers are advised to manage their time effectively, especially those with a large number of tax source entries [12]

来源广州税务 欢迎扫描下方二维码关注： 欢迎扫描下方二维码关注： ● 其他不适用简易申报的定期定额户。 ●○○ 定期定额户自行申报可以网上办理 吗? ▶ 当然,你可以登录新电子税务局办理。 ->(->( https://etax.guangdong.chinatax.gov.cn:8443/ )( 长按右侧二维码 即可打开该链接: 定期定额户自行申报网上办理的具 体流程是怎样呢? ► 定期定额户自行申报的,应先通过【增值 税及附加税费申报(适用于小规模纳税人)】 模块申报增值税及附加税(费) A 种,再通过【定期定额户自行申 G 报】模块申报个人所得税。 具体操作流程如下: ¯ 进入登录界面后,选择【企业业务】, 依次输入统一社会信用代码 (纳税人识别 号）、居民身份证号码（手机号码或用户 名）、个人用户密码，将滑块拖到最右侧， 点击【登录】按钮登录。 在首页【我的待办】→【本期应申报】 →找到【增值税及附加税费申报(适用于 小规模纳税人)】和【定期定额户自行申 报】→【填写申报表】或【更正/作废】。 @ ■ ■ ■ ■ 品 (三) 点击【增值税及附加税费申报 (适用 于小规模纳税人)】的【填写申报表】或【更 ...

⇧ 点 蓝字 关注 "蓝色柳林财税室" 采取" 公司 + 农户 "经营模式从事畜 禽饲养，纳税人回收再销售畜禽，属于农 业生产者销售自产农产品，免征增值 税。 欢迎扫描下方二维码关注： 享受条件 1.纳税人采取"公司+农户"经营模 式从事畜禽饲养。 2.畜禽应当是列入《财政部 国家税务 总局关于印发〈农业产品征税范围注释〉 的通知》（财税字〔1995〕52号 ）附件 《农业产品征税范围注释》的农业产品。 政策依据 1.《中华人民共和国增值税暂行条例》第 十五条第一款第一项 2.《中华人民共和国增值税暂行条例实施 细则》第三十五条第一项 3.《财政部 国家税务总局关于印发〈农业 产品征税范围注释》的通知》(财税字 [1995] 52号 ) 4.《国家税务总局关于纳税人采取" 公司 +农户"经营模式销售畜禽有关增值税问 题的公告》（ 2013年第8号 ） 以"公司+农户"经营模式从事农、 林、牧、渔业生产减免企业所得税 (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。 享受主体 采用"公司 + 农户 "经营模式从事 农、林、 ...

Group 1 - The article discusses the obligation to pay environmental protection tax for entities that discharge taxable pollutants, with exemptions for those meeting national and local discharge standards [3] - It defines urban sewage treatment facilities as those providing public sewage treatment services, excluding those serving industrial zones [3] - Entities discharging taxable pollutants to legally established centralized sewage treatment or waste disposal sites are not required to pay the environmental protection tax [4] Group 2 - The term "pollution equivalent" is explained as a comprehensive indicator or measurement unit that assesses the harmful degree of pollutants or pollution discharge activities on the environment [5] - The calculation of taxable pollutant emissions is detailed, including methods based on automatic monitoring data, third-party monitoring data, and other prescribed calculation methods [6] Group 3 - The article emphasizes that self-monitoring data for pollutants may not be accepted as a basis for calculating pollutant emissions [7]