l 高彩 2008 2008年12月31日以前未纳入扩大增值税抵扣 范围试点的纳税人，销售自己使用过的2008年12 月31日以前购进或者自制的固定资产，按照简易 办法依照3%征收率减按2%征收增值税。 欢迎扫描下方二维码关注： 来源： 北京税务 供稿：北京门头沟税务 政策依据: ●《财政部 国家税务总局关于部分货物 适用增值税低税率和简易办法征收增值税 政策的通知》（财税〔2009〕9号) ℓ《国家税务总局关于简并增值税征收 率有关问题的公告》（国家税务总局公告 2014年第36号) 政策依据: ●《国家税务总局关于全国实施增值税 转 型 改 革 若 干 问 题 的 通 知 》 （ 财 税 (2008〕170号) ℓ《财政部 国家税务总局关于部分货物 适用增值税低税率和简易办法征收增值税 政策的通知》（财税〔2009〕9号) €《财政部 国家税务总局关于简并增值 税征收率政策的通知》（财税〔2014〕57 号） iii 3 试点区域 5 73 1 2008年12月31日以前已纳入扩大增值税抵扣 范围试点的纳税人，销售自己使用过的在本地区 扩大增值税抵扣范围试点以前购进或者自制的固 定资产，按照简易办法依照3 ...

Core Viewpoint - The article discusses tax incentives for enterprises hiring self-employed veterans, detailing the eligibility criteria, tax reduction calculations, and necessary documentation for compliance [10][11][12]. Tax Incentives for Enterprises - From January 1, 2023, to December 31, 2027, enterprises hiring self-employed veterans can receive tax reductions on VAT, urban maintenance and construction tax, education fees, and corporate income tax, with a standard deduction of 6,000 yuan per person per year, potentially increasing by 50% based on local government decisions [3][9]. - The total tax reduction is calculated based on the number of hired veterans and the duration of their employment contracts [5][6]. Documentation Requirements - Enterprises must retain specific documents for verification, including the veterans' discharge certificates, labor contracts, and records of social insurance payments [7][12]. - If veterans have not worked for a full year, the tax reduction limit must be adjusted on a monthly basis [5][6]. Policy Application and Restrictions - Enterprises can choose to apply either the tax incentives for hiring veterans or other employment support policies, but cannot benefit from both simultaneously [8][9]. - If a veteran has already enjoyed tax incentives for three years in previous years, they are not eligible for the new incentives under this announcement [9][10]. Management and Compliance - Tax authorities are tasked with verifying the eligibility of veterans and ensuring compliance with the tax incentive policies, with a focus on improving inter-departmental collaboration [15][16]. - Enterprises that have previously hired eligible veterans but failed to apply for tax reductions in a timely manner may apply for tax refunds [16].

Group 1 - The article provides a step-by-step guide for businesses to log into the electronic tax bureau's website and access tax reduction reports [2][3]. - It details the process of selecting tax reduction items and the required documentation for tax benefits, emphasizing the importance of accurate data submission [4][5]. - The source of the information is from the National Taxation Bureau of Jining City and related authorities, indicating official guidance on tax reduction procedures [6].

Core Viewpoint - The article discusses the process and requirements for submitting special additional deductions for personal income tax, emphasizing the importance of timely and accurate reporting to tax authorities [2][3][4]. Group 1: Special Additional Deductions - Special additional deductions must be submitted annually, including categories such as child education, continuing education, major medical expenses, housing loan interest, housing rent, and elderly care [2]. - The article outlines the steps for modifying and submitting housing loan interest deductions, indicating that individuals can either report through their withholding agent or self-report annually [3][4]. Group 2: Reporting Process - The reporting process involves selecting the appropriate withholding agent and confirming modifications to the deduction information, which can be adjusted if the individual changes jobs [3]. - If the new employer's information does not appear in the personal income tax app, individuals are advised to contact their new employer to ensure that employment information is reported correctly to tax authorities [4].

Core Viewpoint - The "Six Taxes and Two Fees" preferential policy is not exclusive to small and micro enterprises, and it applies to small-scale VAT taxpayers, small micro-profit enterprises, and individual businesses from January 1, 2023, to December 31, 2027 [1][2]. Group 1: Eligibility for "Six Taxes and Two Fees" Preferential Policy - Companies that are determined to be small micro-profit enterprises after annual income tax settlement can enjoy the "Six Taxes and Two Fees" preferential policy from July 1 of the settlement year to June 30 of the following year [2][3]. - Newly established enterprises registered as general VAT taxpayers can apply for the "Six Taxes and Two Fees" preferential policy if they meet specific conditions, including having fewer than 300 employees and total assets not exceeding 50 million [4]. Group 2: Transition from Small Micro-Profit Status - If a company no longer qualifies as a small micro-profit enterprise, it must stop applying for the "Six Taxes and Two Fees" preferential policy. However, if it remains a small-scale VAT taxpayer, it can still apply for the preferential policy [2][4]. - Non-small micro-profit enterprises that transition from small-scale VAT taxpayers to general VAT taxpayers will no longer enjoy the preferential policy from the effective date of the change, but they can still benefit from the policy for the tax periods before the transition [4]. Group 3: Interaction with Other Tax Policies - Small-scale VAT taxpayers, small micro-profit enterprises, and individual businesses that have already enjoyed other preferential policies can still cumulatively benefit from the "Six Taxes and Two Fees" preferential policy [5]. - The calculation base for the "Six Taxes and Two Fees" reduction is the taxable amount after deducting any existing tax reductions [5]. Group 4: Correction of Tax Declarations - Taxpayers who fail to timely declare for the "Six Taxes and Two Fees" preferential policy can correct or void their declarations through the electronic tax bureau, but they must do so in full rather than making partial corrections [6][9].

Core Viewpoint - The article discusses a new tax credit policy for foreign investors in China, effective from January 1, 2025, to December 31, 2028, aimed at stabilizing foreign investment and encouraging reinvestment of profits [1]. Policy Highlights - The new policy allows foreign investors to offset 10% of their taxable income against the amount invested in direct investments in China from profits distributed by Chinese resident enterprises during the specified period [2][3]. - The policy emphasizes that the profits must come from actual distributions, such as dividends, and not from retained earnings [2]. Core Conditions - **Profit Source**: Profits must be derived from actual distributions of retained earnings from Chinese resident enterprises [2]. - **Investment Method**: Investments must be direct, including capital increases, establishment of new resident enterprises, or acquisition of equity from non-related parties [3]. - **Investment Industry**: The invested enterprises must belong to the encouraged categories listed in the "Encouraged Foreign Investment Industry Directory" [5]. - **Holding Period**: Foreign investors must hold their reinvested assets for at least 5 years (60 months) [7]. - **Direct Fund Flow**: Profits used for direct investment must be transferred directly without intermediary accounts [8]. Comparison of New and Old Policies - The new policy introduces a tax credit in addition to deferred tax benefits, allowing for a 10% tax offset based on the investment amount [10]. - The scope of eligible investments is narrowed to only those in encouraged industries, unlike the previous policy which allowed broader investment options [10]. - A mandatory 5-year holding period is introduced, with penalties for early withdrawal affecting tax credits [10]. Additional Notes - Foreign investors can apply for retroactive tax credits for eligible investments made between January 1, 2025, and the announcement date of the policy [11]. - The taxable amount that can be offset includes dividends, interest, and royalties received after the reinvestment date [11].

Group 1 - The article discusses the process of using the electronic tax bureau app for simplified confirmation tax declaration, highlighting its user-friendly features [2][3]. - It outlines the steps for taxpayers to verify and adjust their tax data before submission, ensuring accuracy in the reporting process [2][3]. - The article emphasizes the importance of confirming the data and completing the submission process by acknowledging responsibility, which is crucial for successful tax declaration [3]. Group 2 - The support unit for this initiative is the State Taxation Administration of Shaoguan City, indicating a structured approach to tax management [4]. - The article encourages readers to engage with the platform for learning and sharing experiences, promoting a collaborative environment for tax-related knowledge [4].

欢迎扫描下方二维码关注： 什么是存款账户账号报告？ 一 存款账户账号报告是 指纳税人在开业或从事生产、经营过程中，开立或变 更存款账户后，需要将全部账号信息向税务机关报告。 存款账户账号报告时间是多久？ 二 纳税人完成身份信息报告后，应当 自开立基本存款账户 或者 其他存款账户 之日起15日内 ，向主管税务机关书面报告其全部账号； 存款账户发生变化 的， 应当 自发生变化之日起15日内 ，向主管税务机关书面报告。 存款账户账号报告的办理路径 您可以登录电子税务局【我要办税】-【综合信息报告】-【制度信息报 SHAANXI SHUIWU 新办企业在完成基础信息报告之后，需要在规定时间内完成制度信息报 告。 制度信息报告主要 包括存款账户账号报告、财务会计制度及核算软件备案 报告等。 那么， 如何在电子税务局上进行存款账户账号报告相关操作呢？ 一起来看 看吧！ 三 告】-【存款账户账号报告】模块办理此业务，该模块可完成 存款账户信息的新 增、变更或注销等事项 。 第四步 提交完成后，可查看或下载 《纳税人存款账户账号报告表》 ，点击 【立即 办理银税三方（委托）划转协议】 ，还可直接跳转 【三方协议签订】 页面， ...

Core Viewpoint - The announcement from the Ministry of Finance and the State Taxation Administration outlines adjustments to the consumption tax policy for ultra-luxury automobiles, aiming to guide reasonable consumption and reflecting changes in the market environment [1][3]. Group 1: Tax Policy Adjustments - The scope of ultra-luxury automobiles subject to consumption tax is adjusted to include passenger cars and light commercial vehicles with a retail price of 900,000 yuan (excluding VAT) and above, regardless of the power type, including pure electric and fuel cell vehicles [1][2]. - For ultra-luxury automobiles that do not have cylinder capacity (such as pure electric and fuel cell vehicles), consumption tax will only be levied at the retail stage [1]. - The sale of second-hand ultra-luxury automobiles will not be subject to consumption tax, defined as vehicles that have completed registration and are sold before reaching the national mandatory scrapping standard [1][2]. Group 2: Implementation Timeline - The new regulations outlined in the announcement will take effect on July 20, 2025 [3].

欢迎扫描下方二维码关注： 我公司购买了上市公司股票,取得 的股息红利是否可以免税? 根据《中华人民共和国企业所得税法》及其实施条例规定: 居民企业直接投资于其他居民企业取得的 权益性投资收益 免征企业所得税 在中国境内设立机构、场所的非居民企业 从居民企业取得与该机构、场所有实际联 系的股息、红利等权益性投资收益 免征企业所得税 温馨提示 上述所称股息、红利等权益性投资收益,不包括连续持 有居民企业公开发行并上市流通的股票不足12个月取 得的投资收益。 我公司直接投资了另一家国内公司,每年 公司会给我公司股息分红,针对该分红, 我公司是否需要缴纳企业所得税? 根据 《中华人民共和国企业所得税法》（中华人民共和国主 席令第63号）第二十六条第（二）项 符合条件的居民企业之间的股息、红利等 权益性投资收益为企业的免税收入。 根据 《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) 第八十三条规定: 企业所得税法第二十六条第(二)项所称符合条件的居 民企业之间的股息、红利等权益性投资收益 是指居民企业直接投资于其他居民企业 取得的投资收益。 企业所得税法第二十六条第(二)项和第(三)项所称 ...