Group 1 - The core viewpoint of the article discusses the tax basis for pre-collection of land value-added tax for real estate development companies, aligning with the methods for value-added tax and corporate income tax [2] - The pre-collection tax basis for land value-added tax is calculated based on the advance payments received, with an example showing a company receiving 109 million yuan, leading to a taxable basis of 100 million yuan and a pre-collected tax of 1.5 million yuan [2] - The cutoff date for confirming sales revenue and sales area during the land value-added tax settlement declaration is the end of the previous pre-collection tax period when the tax authority accepts the settlement declaration [2] Group 2 - Eligible expenditures outside the project planning scope can be deducted to reflect the actual costs incurred by taxpayers for obtaining land use rights, including construction expenses for public facilities agreed upon with the government [2] - Taxes such as stamp duty and local education surcharges paid due to real estate transfers are allowed as deductions, aligning with accounting standards [2] - For the sale of remaining properties after the end of the pre-collection tax period, taxpayers must report land value-added tax quarterly, with income from such sales reported in the first tax declaration period following the tax authority's clearance conclusion [2]

Group 1 - The article emphasizes that only transportation services for employees with a labor contract or dispatched workers can deduct input VAT for domestic passenger transport services [2][3] - It specifies that general taxpayers must obtain valid VAT invoices, including electronic tickets with passenger identity information, to deduct input VAT [4][6] - The article outlines the requirements for different types of transportation services, including rail and air, and the corresponding documentation needed for VAT deduction [4][6] Group 2 - It highlights that general taxpayers must report the deductible input VAT in specific sections of the VAT and additional tax declaration form [6] - The article mentions that electronic invoices for railway and air transport must be reported in designated columns of the tax declaration form [6] - It also notes that paper tickets for travel before September 30, 2025, will still follow previous regulations for input VAT deduction [4][6]

欢迎扫描下方二维码关注： 国家税务总局上海市税务局 上海市财政局 关于认定上海市杨浦区江浦社区公益基金会等67家单位非营利组织免税资格的通知 沪税发〔2026〕1号 各区财政局，国家税务总局上海市各区税务局，国家税务总局上海市税务局第三税务分局： 根据《财政部 税务总局关于非营利组织免税资格认定管理有关问题的通知》（财税〔2018〕13号）的有关规定，经审核确认，上海市杨浦区 江浦社区公益基金会等67家单位获得非营利组织免税资格。 特此通知。 附件： 上海市2025年第五批非营利组织免税资格认定名单 国家税务总局上海市税务局 上海市财政局 2026年1月6日 附件 上海市2025年第五批非营利组织免税资格认定名单 | | | 上海市2025年第五批非营利组织免税资格认定名单 | | | | | --- | --- | --- | --- | --- | --- | | 序号 | 统一社会信用代码 | 名称 | 认定时间是 | 认定时间止 | 主管税务机关 都注 | | 1 | 53310000329591774W | 上海市杨浦区江浦社区公益基金会 | 2025-01-01 | 2029-12-31 | 杨浦 ...

欢迎扫描下方二维码关注： 一、个人2025年全年的个人所得税收入纳税明细在哪里查看？ 答： 登录最新版个人所得税App，进入【首页】，可以看到【收入纳税明细】模块，点击【去查询】，或进入【办&查】界面选择进入 【收入纳税明细】模块。选择纳税年度2025年，所得类型默认已勾选综合所得，包括"工资薪金""劳务报酬""稿酬"和"特许权使用费"。您可点 击【其他类型】，补充勾选分类所得，包括"经营所得""利息、股息、红利""财产租赁""财产转让"和"偶然所得"。点击【查询】后，显示该年度 收入合计、已申报税额合计及收入纳税明细数据。 二、在个人所得税APP中的收入纳税明细中可以查询到已经享受的三险一金和各项扣除的具体金额吗？如何查询？ 答： 在个人所得税APP的【收入纳税明细】模块点击查询后，您可点击某月记录，进入【收入纳税明细详情】页面，可查看当月具体的"纳 税明细-基础情况"和"本期收入与扣除详情"。点击【本期专项扣除】右侧下拉箭头，可查看当月居民个人按照国家规定的范围和标准缴纳的基 本养老保险、基本医疗保险、失业保险等社会保险费和住房公积金等数据。点击【本期其他扣除】右侧下拉箭头，可查看当月个人缴付符合国 家规 ...

Tax Categories and Amounts - The vehicle and vessel tax in Guangxi is categorized based on engine displacement and type, with specific annual tax amounts ranging from 60 yuan for vehicles with engine displacement of 1.0 liters or less to 4,500 yuan for vehicles over 4.0 liters [2] - Passenger cars are taxed based on engine size, with rates of 360 yuan for 1.0 to 1.6 liters, 720 yuan for 2.0 to 2.5 liters, and up to 3,000 yuan for 3.0 to 4.0 liters [2] - Commercial vehicles and trailers are taxed based on weight, with rates of 16 yuan per ton for commercial vehicles and 8 yuan per ton for trailers [2] Self-Declaration Process - Taxpayers can declare vehicle and vessel taxes through the Guangxi Electronic Tax Bureau or at tax service halls if their insurance institutions do not collect the tax on their behalf [3] - The tax must be paid at the location of vehicle registration for registered vehicles, while unregistered vehicles should pay at the location of the owner or manager [3] Electronic Tax Bureau Submission Guidelines - To submit tax declarations, users must log into the new electronic tax bureau, navigate to the tax declaration section, and select the "vehicle and vessel tax" card to access the detailed tax source table [4] - The submission can be done through a confirmation method by selecting the vehicles to declare and clicking submit, or through a form-filling method [5]

欢迎扫描下方二维码关注： 关于印发《〈社会保险基金会计制度〉补充规定》的通知 财会〔2025〕35号 国家医保局，各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵团财政局，有关单位： 为进一步规范医保经办机构对医疗保障基金相关业务的会计处理，服务加强医保基金管理，我们制定了《〈社会保险基金会计制度〉补 充规定》，现予印发，请遵照执行。 财 政 部 2025年12月23日 《社会保险基金会计制度》补充规定 根据《中华人民共和国会计法》，结合《社会保险基金会计制度》（财会〔2017〕28号）实施以来出现的新情况，制定本规定。 一、关于长期护理保险基金和城乡医疗救助基金的会计制度依据 各级经办机构经办的长期护理保险基金、城乡医疗救助基金的会计处理，参照执行《社会保险基金会计制度》。 二、会计科目设置及其使用说明 （一）关于职工基本医疗保险基金、城乡居民基本医疗保险基金"1101 暂付款"科目的明细科目设置及会计处理。 1.经办机构应当在本科目下增设"医保预付金"明细科目，核算经办机构按规定拨付定点医疗机构的基本医疗保险基金预付金（以下简称 医保预付金）。经办机构可以根据管理需要在该明细科目下按照预付对象 ...

Group 1 - The article provides practical guidance on tax-related queries, focusing on invoice operations, personal equity transfer, and tax refund processes [1][2][3]. - It outlines common issues faced by taxpayers, such as difficulties in querying invoices and provides troubleshooting steps [1][2]. - The article details the procedures for both transferors and transferees in personal equity transfers, including how to confirm submitted information [2][3]. Group 2 - The article explains how to apply for VAT refunds in cases of incorrect prepayments or corrections in foreign trade certificates, directing users to the electronic tax bureau for processing [3][4]. - It also addresses the process for applying for personal income tax refunds due to errors in tax declarations or adjustments in employee contribution bases [3]. - The article includes instructions for applying for stamp duty refunds in cases of duplicate declarations, again directing users to the electronic tax bureau [4].

Core Viewpoint - The article discusses the obligations and rights of taxpayers in China regarding tax payment deadlines, penalties for late payments, and the possibility of applying for tax payment extensions under specific circumstances [4][6][7]. Tax Payment Obligations - Taxpayers are required to pay taxes on time according to legal and administrative regulations [3]. - Failure to pay taxes on time results in a penalty of 0.05% per day on the overdue amount starting from the due date [4]. Application for Tax Payment Extension - Taxpayers can apply for an extension to pay taxes if they face special difficulties, with a maximum extension period of three months, subject to approval from local tax authorities [6]. - Conditions for applying for an extension include significant losses due to force majeure or insufficient funds after deducting employee wages and social insurance [6]. Payment of Outstanding Taxes and Penalties - Taxpayers can pay outstanding taxes before paying any accrued penalties, as per current policies [6][7]. - Penalties will continue to accrue on the remaining outstanding tax amount at the rate of 0.05% per day [7]. Tax Incentives for Small Enterprises - Companies meeting the criteria for both R&D expense deductions and small micro-enterprise tax benefits can enjoy both incentives simultaneously [15][16]. - An example illustrates a company that qualifies for both tax reductions due to its size and R&D activities, allowing it to benefit from multiple tax incentives [16].

Group 1 - The article discusses the launch of the automatic monitoring and pre-filling feature for environmental protection tax in the electronic tax bureau [1] - It outlines the step-by-step process for taxpayers to log in, select the environmental protection tax, and complete the tax source collection and declaration [2][3] - The system will automatically fill in the taxpayer's declaration form with online monitoring data if all relevant fields match successfully [2] Group 2 - Taxpayers are required to confirm or modify the declaration data before submitting it to complete the tax declaration process [3]

Group 1 - The core viewpoint of the article emphasizes the conditions under which employees can terminate their labor contracts with employers, as outlined in the Labor Contract Law Implementation Regulations [5] - Employees can terminate contracts if there is mutual agreement with the employer, or if they provide written notice 30 days in advance, among other specified conditions [5] - Specific conditions for termination include failure of the employer to provide labor protection, timely payment of wages, or legal compliance, as well as instances of coercion or unsafe working conditions [5] Group 2 - After the termination of a labor contract, employers are required to issue a certificate of termination and handle the transfer of labor archives and social insurance within 15 days [7] - Employees must complete work handover as agreed, and employers are obligated to pay economic compensation during this process [7] - Upon termination, employers must settle all wages owed to employees at once, and employees are not required to return the labor contract to the employer [9][10]