Group 1 - The article provides a guide for taxpayers on how to obtain annual tax payment certificates through the electronic tax bureau [2][4] - Taxpayers can access the "Tax Payment Certificate" section by logging into the electronic tax bureau and selecting the appropriate options for their tax period and payment type [4][5] - The system allows users to preview and download the tax payment certificate in PDF format after confirming the data is correct [5][6] Group 2 - The article mentions that the document type "Written Tax Payment Certificate" is not used for bookkeeping or tax deduction purposes [5] - It outlines the specific steps for issuing the tax payment certificate, including selecting the tax period and payment dates [4][5] - The article emphasizes the importance of ensuring the accuracy of the data before issuing the certificate [5][6]

欢迎扫描下方二维码关注： 来源 山西税务局税宣速递 欢迎扫描下方二维码关注： 2025年12月发放的, 就属于2025年度收 入,在2026年3月1日至6月30日办理汇算时选 择单独计税或并入综合所得。 2026年1月发放的,就属于2026年度收 入,在2027年3月1日至6月30日办理汇算时选 择单独计税或并入综合所得。 太原税务 - F-2 171 【系统操作】 如何在全国统一规范电子 税务局网页端查询跨区域 涉税事项报告表的状态? 第一步:以企业业务身份登录全国统一规范电子税务局网页端。 第二步:成功登录后,依次点击【我要办税】→【综合信息报 告】→【税源信息报告】→【跨区域涉税事项管理】;或者点击 【场景办税】→【跨区域涉税事项管理】;也可以通过首页 搜索栏输入关键词进行查找。 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。 我公司2025年的年终奖计划在 2026年1月12日发放，如何确定 税款所属期? 全年一次 ...

Group 1 - The article provides a detailed guide on how to use the Electronic Tax Bureau APP for tax-related services, emphasizing the interaction with the virtual assistant "Yueyue" for inquiries and assistance [2][7]. - Users must log in as individuals and select their local tax authority down to the district or county level to access services [4][10]. - After selecting the service authority, users can input their questions, and "Yueyue" will provide intelligent responses or allow for human interaction if needed [3][30]. Group 2 - The article outlines the steps for modifying the service authority in case of logging in from a different location, ensuring users can still access the correct tax services [8][19]. - For local logins, users can also modify their service authority by navigating through the app to the personal center and selecting the appropriate authority [13][28]. - It is recommended to select the service authority down to the district or county level to enhance the tax service experience and ensure accurate connections with staff [30].

Core Viewpoint - The article outlines the criteria and benefits for companies to be recognized as high-tech enterprises in China, emphasizing the importance of R&D investment and compliance with specific regulations to qualify for tax incentives. Group 1: Qualification Criteria - Companies must be registered for over one year to apply for high-tech enterprise recognition [3] - Companies must own intellectual property that plays a core supporting role in their main products or services, obtained through R&D, transfer, donation, or acquisition [3] - The technology supporting the main products or services must fall within the scope of the "National Key Supported High-tech Fields" [3] - At least 10% of the total workforce must be engaged in R&D and related technological innovation activities [3] - R&D expenses must meet specific ratios relative to sales revenue over the past three accounting years, with varying thresholds based on revenue levels [3] Group 2: R&D Expense Requirements - For companies with annual sales under 50 million yuan, R&D expenses must account for at least 5% of sales [3] - For companies with annual sales between 50 million and 200 million yuan, the ratio is at least 4% [3] - For companies with annual sales over 200 million yuan, the ratio must be at least 3% [3] - At least 60% of the total R&D expenses must be incurred within China [4] Group 3: Tax Incentives - High-tech enterprises benefit from a reduced corporate income tax rate of 15% [7] - R&D expenses that do not form intangible assets can be deducted at 100% for tax purposes, while those that do can be amortized at 200% [8] - For qualifying integrated circuit or industrial mother machine companies, R&D expenses can be deducted at 120% and amortized at 220% during the specified period [8] - Losses from the five years prior to obtaining high-tech status can be carried forward for up to 10 years [9] Group 4: Application and Documentation - High-tech enterprise status is valid for three years from the issuance date of the certificate [11] - Companies must retain documentation such as the high-tech enterprise certificate, R&D expense records, and proof of technology personnel [13]

Group 1 - Employees must work continuously for more than 12 months to enjoy paid annual leave, which includes time spent in different employers [3][4] - The calculation of work time includes full-time work in various types of organizations and periods recognized by law, such as military service [3][4] Group 2 - The duration of annual leave is determined by the length of service: 5 days for 1-10 years, 10 days for 10-20 years, and 15 days for over 20 years [6] - National holidays and other statutory leave do not count towards annual leave [6] Group 3 - If an employee has not taken their entitled annual leave upon termination, the employer must compensate for the unused leave based on the time worked [9] - The calculation for unused leave compensation is based on the number of days worked in the year divided by 365, multiplied by the total annual leave entitlement [9] Group 4 - During annual leave, employees are entitled to receive the same salary as during regular working periods [11]

Tax Policies Summary - The article discusses various tax policies related to the sale of residential properties in China, including exemptions and reductions for individuals selling homes [3][4][6]. - A 3% value-added tax (VAT) exemption applies to individuals selling homes purchased for over two years [3]. - The city maintenance and construction tax is calculated based on the VAT amount, with rates varying by location: 7% in urban areas, 5% in county towns, and 1% elsewhere [3]. - The education fee surcharge is levied at 3% of the VAT amount [4]. Tax Reductions and Exemptions - From January 1, 2023, to December 31, 2027, individuals selling homes purchased for less than two years will have a 50% reduction in city maintenance and construction tax, education fee surcharge, and local education surcharge [4]. - Stamp duty is temporarily exempted for individuals selling residential properties [4][6]. - Personal income tax is calculated based on the net income from the sale, with a rate of 20% applied to the higher of the contract price or the assessed value [5]. Example Calculation - An example is provided where an individual, Mr. Wang, sells a property in Guangzhou for 2 million yuan, with an assessed value of 1.9 million yuan. He is exempt from VAT, stamp duty, and land appreciation tax, resulting in a total tax liability of 20,000 yuan for personal income tax [7][9][10]. Policy References - The article cites several legal documents that govern these tax policies, including the Personal Income Tax Law and the VAT Law of the People's Republic of China [10].

Group 1 - The article discusses the distinction between business income and labor remuneration, emphasizing that business income is derived from stable institutional operations and continuous business activities, while labor remuneration is obtained from independent labor activities [2][5]. - Specific categories of business income include sales of goods, transportation services, and construction services, whereas labor remuneration includes various forms of service income [2][4]. - The article highlights the importance of correctly identifying the type of income to avoid tax risks, advising individuals to consult tax authorities if uncertain [5]. Group 2 - The article outlines the VAT preferential policy for advanced manufacturing enterprises, which allows eligible companies to deduct an additional 5% of the current deductible input tax from their payable VAT from January 1, 2023, to December 31, 2027 [13]. - Advanced manufacturing enterprises are defined as high-tech enterprises recognized according to specific regulations, and the list of eligible companies is determined by local industrial and information departments in conjunction with tax authorities [11][12]. - The application timeline for companies to enjoy the VAT deduction policy is specified, with existing high-tech enterprises required to submit applications from June 1 to June 10, 2025, and new applicants from September 1 to September 10, 2025 [17].

现在为您解答! 可申请退税的情形 欢迎扫描下方二维码关注： (1) 在依法办理土地、房屋权属登记 前，权属转移合同、权属转移合同性质凭 证不生效、无效、被撤销或者被解除的, 纳税人可以向税务机关申请退还已缴纳的 税款,税务机关应当依法办理。 (2) 纳税人缴纳契税后发生下列情形, 可依照有关法律法规申请退税: (1) 因人民法院判决或者仲裁委 员会裁决导致土地、房屋权属转移行为 无效、被撤销或者被解除,且土地、房 屋权属变更至原权利人的; (2) 在出让土地使用权交付时, 因容积率调整或实际交付面积小于合同 约定面积需退还土地出让价款的; (3) 在新建商品房交付时,因实 际交付面积小于合同约定面积需返还房 价款的。 资料准备 纳税人依照《中华人民共和国契税 法》以及《财政部 税务总局关于贯彻实 施契税法若干事项执行口径的公告》（财 政部 税务总局公告2021年第23号) 规定 向税务机关申请退还已缴纳契税的,应提 供纳税人身份证件,完税凭证复印件,并 根据不同情形提交相关资料: (一) 在依法办理土地、房屋权属登 记前，权属转移合同或合同性质凭证不生 效、无效、被撤销或者被解除的,提交合 同或合同性质凭证不 ...

Group 1 - The article discusses the recognition of corporate income tax revenue, outlining specific conditions under which revenue should be recognized when selling goods [4] - It specifies that revenue recognition occurs when a sales contract is signed, and the major risks and rewards of ownership have been transferred to the buyer [4] - The article details various sales methods and their corresponding revenue recognition timing, such as confirming revenue upon completion of collection procedures for collection on delivery sales [4] Group 2 - The article explains that rental income should be recognized based on the date the lessee is obligated to pay rent as per the contract [4] - It mentions that if a lease spans multiple years and rent is paid in advance, the landlord can recognize the income evenly over the lease term [4] - Interest income is recognized based on the date the debtor is obligated to pay interest according to the contract [5] Group 3 - The article outlines that for service transactions, revenue should be recognized using the percentage of completion method when the outcome can be reliably estimated [6] - It lists the conditions for reliable estimation, including the ability to measure revenue and determine the progress of completion [6] - Various methods for determining the progress of completion are provided, such as measuring completed work or the proportion of costs incurred [6] Group 4 - The article states that donation income should be recognized on the date the donated assets are received [6] - It discusses the tax-deductible costs and expenses for corporate income tax, allowing for temporary accounting based on the book amount if effective vouchers are not available [6] - It mentions that companies can make special declarations to recover previously unclaimed deductible expenses within a five-year limit [6]

欢迎扫描下方二维码关注 ： 图片 近期，我们留意到部分灵活就业人员在社保参保登记、缴费操作等环节存在疑问。为帮助缴费人更高效便捷完成社保缴费事 宜，我们现将高频问题汇总整理，推出集中解答，供大家参考。 图片 灵活就业人员缴纳社保费（含医保和养老）需办理参保登记吗？ 需要，缴费人需先办理灵活就业人员参保登记才可缴费，否则系统会提示"缴费人没有灵活就业人员参保登记，请确认后再行办 理"。 如刚在人社、医保部门完成参保登记，可能存在延时，建议10分钟之后再试。 温馨提示 1 灵活就业人员缴纳社保费时，为什么显示养老保险，没有医疗保险？ 已办理参保登记的灵活就业人员，可以通过电子税务局APP、微信、支付宝等渠道按险种直接进行网上缴费。 进入电子税务局APP首页→"点击进入社保费"→"灵活正缴当月以后"。 进入"灵活就业人员正常缴费（当年当月及以后）"→选择办理对象为"本人"或"他人"，输入姓名、身份证件类型、身份证件号 码后点击下一步。 页面跳转到【参保信息选择】页面，系统展示缴费人的参保信息，分别选择"企业职工基本养老保险费"或者"基本医疗保险 费"（养老保险和医疗保险无法一次全部勾选完成缴费，需分两次缴款），点击 ...