欢迎扫描下方二维码关注： 来源：河北税务 来源沧州税务 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。 人 TIC A THAY IFA '有关个人所得税政策要点速览! 00 ★ 个人所得税政策 . . . . 9) ... .. . . . 8 政策延续时间 2026年1月1日 Kil 2027年12月31日 8 退税要求 ▽ 自2026年1月1日至2027年12月31 日,出售自有住房并在现住房出售 后1年内在市场重新购买住房。 了 纳税人出售和重新购买的住房应在 同一城市范围内。同一城市范围是 指同一直辖市、副省级城市、地级 市（地区、州、盟）所辖全部行政 区划范围。 出售自有住房的纳税人与新购住房 之间须直接相关，应为新购住房产 权人或产权人之 0 8 退税金额计算 购住房金额>现住房转让金额时 退税金额 现住房转让时缴纳的个人所得税 II 购住房金额 < 现住房转让金额时 8 主管税务机 ...

欢迎扫描下方二维码关注： 人员状态修改方法如下: ▶ 1.若需修改单个人员信息：双击打开需 修改的人员，修改上方【人员状态】后保存 即可。 little=" , stat I. ROAD WANTA FREE HI V | HFRANK | | FAN ts 1236 S 1736 ▶ 2.若需修改多个人员信息：可以勾选需修 改人员，点击右上方【更多操作】-【批量修 改】-待修改属性选择【人员状态】，选择 【正常】/【非正常】后，点击【修改】，也 可以导出人员，在表格中修改状态后再导入更 新。 를 받고 있 12366 8 1236 ter 12366 下一步, 服务院 支持单位：佛山市税务局 来源广东税务 欢迎扫描下方二维码关注： 当然了! 必须要是1.首次发生清单内事项; 2.违法行为轻微;3.要在对应期限内主动及时改 正，同时符合这三个条件，可以不予行政处罚。 比如,某企业2025年5月属期个人所得税 (工资薪金所得) 逾期申报，应申报日期为 2025-06-16，责令改正期限7天,企业于 2025-06-19完成补申报，属于责令限期内改正， 且此违法行为系该企业一年内首次违法,故适用 首违不罚规则，不 ...

Group 1 - The article discusses the reporting requirements for corporate income tax in China, specifically focusing on the declaration of employee compensation that is included in cost expenses [3][5] - It clarifies that when filing the corporate income tax for the fourth quarter, companies must report cumulative data from January to December for employee compensation that has been accounted for in cost expenses [3][5] - The article emphasizes that corporate income tax is calculated annually, and quarterly prepayments are based on the cumulative operational situation of the year [3][5] Group 2 - The article mentions the "first violation not punished" policy, which allows taxpayers to avoid administrative penalties for minor infractions if they correct the issue proactively within a specified timeframe [12][13] - It outlines the conditions under which this policy applies, including that the violation must be the first occurrence, the behavior must be minor, and the correction must be made within the designated period [12][13] - Examples of infractions that can qualify for this policy include late tax filings and improper bookkeeping practices [12][13]

Group 1 - The article provides a summary of frequently asked questions related to the electronic tax bureau, covering query operations, system anomalies, and declaration processes [1][2][4]. - It outlines the steps for querying corporate credit ratings through the electronic tax bureau, including both quick and detailed methods [1][2]. - The article details the approval process for various tax refunds, including stamp duty and social security refunds, and provides specific navigation paths within the electronic tax bureau [2][3]. Group 2 - Instructions are given for resolving system anomalies, particularly when tax officers encounter operational issues due to insufficient permissions, with a step-by-step guide for authorization [5]. - The article explains how tax professionals can collect and submit information, including the necessary steps for adding personnel to the tax service personnel directory [7]. - It describes the process for querying, printing, or exporting detailed reports for various tax types, including value-added tax and corporate income tax, along with steps for correcting previously submitted reports [9][10]. Group 3 - The article provides guidance on how to delete or modify vehicle information for vehicle and vessel tax, detailing the necessary steps within the tax declaration system [11]. - It explains the procedure for applying for tax refunds due to overpayment or duplicate declarations, emphasizing the use of the "one-stop tax refund" module [12].

Group 1 - The concept of service period is introduced, which is an agreement between the employer and employee regarding the duration of service after receiving specialized training [2] - Employers can require employees to pay a penalty if they leave before the service period ends, with the penalty amount not exceeding the training costs provided by the employer [3] - Training costs include documented expenses for professional training, travel costs during training, and other direct costs incurred for the employee [3] Group 2 - If the labor contract expires but the service period is not completed, the contract should be extended until the service period is fulfilled, unless otherwise agreed [4][5] - The agreement on the service period does not affect the normal salary adjustment mechanisms, allowing for potential increases in employee compensation during the service period [5]

欢迎扫描下方二维码关注： 内蒙古自治区财政厅 国家税务总局内蒙古自治区税务局 关于确认呼和浩特市回民区红十字会等二十五户群众团体公益性捐赠税前扣除资格的公告 来源：内蒙古税务 编发：纳税服务和宣传中心 责编：晨阳 编审：塔娜 链接： 内蒙古自治区财政厅 国家税务总局内蒙古自治区税务局关于确认呼和浩特市回民区红十字会等二十五户群众团体公益性捐赠税前扣除资格的公告 来源内蒙古税务 根据《中华人民共和国企业所得税法》及《中华人民共和国企业所得税法实施条例》有关规定，按照《财政部 税务总局 关于通过公益性群众团体的公益性捐赠税前扣除有关事项的公告》（财政部 税务总局公告2021年第20号）有关要求，现将 符合公益性捐赠税前扣除资格的群众团体名单公告如下。 符合2025-2027年度公益性捐赠税前扣除资格的群众团体名单 1.呼和浩特市回民区红十字会 2.开鲁县红十字会 3.库伦旗红十字会 4.莫力达瓦达斡尔族自治旗红十字会 5.包头市九原区红十字会 6.凉城县红十字会 7.突泉县红十字会 8.林西县红十字会 9.卓资县红十字会 10.翁牛特旗红十字会 11.内蒙古自治区扎赉特旗红十字会 12.新巴尔虎左旗红十字会 13 ...

Core Viewpoint - The article focuses on providing guidance for small and micro enterprises and individual businesses regarding common tax-related errors and operational difficulties, specifically addressing how to obtain the tax service personnel credit code [1]. Group 1: Tax Service Personnel Credit Code - Tax service personnel can obtain their credit code by logging into the electronic tax bureau through the "Natural Person Business" section. There are two operational paths: 1. Select "I want to query" -> "Tax-related information query" -> "Credit information query for tax professional service institutions (personnel)" and click "Apply for credit code" [2]. 2. Select "I want to handle tax" -> "Tax professional services" -> "Tax service personnel credit code" and click to apply for the credit code [2]. Group 2: Previous Issues and Recommendations - Previous articles in the series have addressed various topics, including the impact of tax credit evaluation results on new company registrations, how to issue tax credit evaluation information forms, and how tax professional service institutions can collect agreement element information [3].

Core Viewpoint - The article provides a detailed guide on how to declare and pay stamp duty through the electronic tax bureau, emphasizing the importance of timely submission within fifteen days from the tax obligation occurrence [3]. Summary by Sections Electronic Tax Bureau Operations - Users should log into the electronic tax bureau and navigate to the section for tax declaration and payment, specifically under property and behavior tax source collection and combined declaration [4]. - The interface includes various tax declaration options, including value-added tax, corporate income tax, and property and behavior tax [5]. Stamp Duty Declaration Process - To declare stamp duty, users must access the "property and behavior tax source collection and combined declaration" page and select stamp duty for source collection [6]. - On the "stamp duty source detail table" interface, users can add new tax sources by selecting "declaration type" as "per occurrence" and entering relevant information such as taxable amount, taxable certificate name, and quantity before saving [9]. Submission of Tax Information - After verifying the tax source information, users should submit it, which will redirect them to the tax source collection and combined declaration interface [12]. - Users must select the correct "tax period" for the declaration, which corresponds to the date of the taxable certificate, and then check the necessary stamp duty source information for submission [12].

Group 1 - The article discusses the tax exemption for individuals selling or purchasing housing, which is temporarily exempt from stamp duty until December 31, 2027 [4] - It outlines that direct relatives of the demolition or public housing sellers can enjoy certain benefits, while in-laws and other relatives cannot [4] - The article mentions the latest preferential policies for small-scale VAT taxpayers, including a 50% reduction in various taxes from January 1, 2023, to December 31, 2027 [5][7] Group 2 - It specifies that small-scale VAT taxpayers, small micro-enterprises, and individual businesses can enjoy cumulative benefits from existing tax policies [5] - The article clarifies the need for individual businesses and partnerships to declare stamp duty on business books according to the relevant tax regulations [7] - It provides details on the calculation of personal income tax for business income, including applicable tax rates ranging from 5% to 35% based on income brackets [26][28]

Group 1 - The article discusses the tax refund process for individuals selling their existing homes and purchasing new ones, detailing the calculation of the refund amount based on the transfer price and personal income tax paid [3] - It specifies that the transfer price of the existing home is based on the market transaction price, and for new homes, the purchase amount is determined by the price stated in the housing contract [3] - The article outlines the procedure for determining the timing of the sale and purchase of homes, indicating that the tax payment time for the sale of the existing home is the reference point [3] Group 2 - The article mentions the exemption of vehicle purchase tax for new energy vehicles purchased between January 1, 2024, and December 31, 2025, with a maximum exemption of 30,000 yuan per vehicle [10] - It also states that for new energy vehicles purchased between January 1, 2026, and December 31, 2027, the vehicle purchase tax will be halved, with a maximum reduction of 15,000 yuan per vehicle [10] Group 3 - The article provides context for the implementation of the VAT law and its regulations, emphasizing the need for clear management of general taxpayer registration [13] - It references the announcement by the State Taxation Administration regarding the management of general taxpayer registration, which aims to clarify related administrative matters [13]