Core Viewpoint - The announcement extends tax and fee preferential policies for community family services such as elderly care, childcare, and housekeeping from January 1, 2026, to December 31, 2027, to support the development of these services [4]. Group 1: Tax and Fee Policies - Institutions providing community elderly care, childcare, and housekeeping services will enjoy the following tax benefits: - Exemption from value-added tax (VAT) on income from these services [1]. - A 90% reduction in the income included in the taxable income calculation [1]. - Exemption from deed tax for properties and land used for these services [1]. - Exemptions from various fees related to property registration and construction for these services [1]. - Properties and land used for community services will be exempt from property tax and urban land use tax [1]. Group 2: Definition and Scope - The term "community" refers to a social living community composed of people in a specific geographic area, including urban and rural communities [2]. - Institutions providing elderly care services are defined as those offering services such as daily care, rehabilitation, meal assistance, emergency rescue, and emotional support to the elderly [2]. - Institutions providing childcare services are defined as those offering care, supervision, meals, and nurturing for children under three years old [2]. - Institutions providing housekeeping services are defined as those offering services such as cleaning and cooking within family residences [2]. Group 3: Compliance and Documentation - Taxpayers benefiting from these policies must retain documentation such as registration receipts for elderly and childcare institutions, service agreements with community organizations, and evidence of service provision for verification [3]. - Failure to provide the required documentation or if the documentation is found to be false may result in the recovery of enjoyed tax benefits [3]. Group 4: Coordination and Oversight - Relevant departments, including civil affairs, health, commerce, and finance, are required to enhance coordination and establish a mechanism for information sharing to ensure the effective implementation of these policies [3].

Group 1 - Employees who have worked for more than one year are entitled to paid annual leave, with the number of days determined by their cumulative work time [2] - Employees with 1 to 10 years of cumulative work experience are entitled to 5 days of annual leave, those with 10 to 20 years are entitled to 10 days, and those with over 20 years are entitled to 15 days [3][4] - National statutory holidays and rest days do not count towards annual leave [3] Group 2 - Employees are not entitled to annual leave in certain situations, such as taking more than 20 days of personal leave without pay, or exceeding specified durations of sick leave based on their cumulative work experience [4] - For new employees, the annual leave days are calculated based on the remaining calendar days in the year, with any fraction of a day not being granted [3] Group 3 - During annual leave, employees should receive the same salary as during regular working periods [5]

Group 1 - The article discusses the tax refund policies for different industries, specifically focusing on manufacturing, real estate, and other sectors, detailing eligibility criteria and application processes for VAT refunds [4][6][10] - For manufacturing and certain service industries, taxpayers can apply for VAT refunds if their sales in the relevant sectors exceed 50% of total sales, calculated over the previous 12 months [4][5] - Real estate developers can apply for a refund of 60% of the newly increased VAT credits if they meet specific conditions regarding their VAT credits over a six-month period [6][10] Group 2 - Other industries not covered by the previous categories can also apply for VAT refunds, with a refund rate of 60% for the first 100 million yuan of newly increased VAT credits and 30% for amounts exceeding that [10][11] - The article outlines the calculation formulas for determining the refundable VAT amounts based on the increase in VAT credits compared to previous periods [8][11] - It emphasizes the importance of maintaining accurate records of VAT invoices and other documentation to support refund applications [4][6]

Group 1 - The article provides a step-by-step guide for companies on how to import customs declaration data into the export tax refund application system using the electronic tax bureau [2][6] - It highlights the importance of the customs declaration data import function, which saves time and effort for businesses engaged in export activities [2][4] - The process includes logging into the electronic tax bureau, downloading the necessary customs declaration files, and using the import function to automatically generate export data [4][6][5] Group 2 - The article outlines the scope of individual income tax for business income, specifying that it applies to sole proprietors, partners in partnerships, and individuals engaged in various business activities [13][15][16] - It details the timeline for filing individual income tax returns, indicating that the tax must be settled by March 31 of the following year, with the specific period for 2025 being from January 1 to March 31, 2026 [19][20] - The tax rates for business income are structured progressively, ranging from 5% to 35%, depending on the annual taxable income [23][24][25]

Core Viewpoint - The article discusses the implications of cross-year invoicing practices for corporate tax deductions, highlighting two main scenarios: expenses incurred in one fiscal year but invoiced in the next, and invoices issued in one year but reported in the following year [2][4]. Group 1: Last Year's Expenses Invoiced This Year - Companies can provisionally account for expenses when prepaying quarterly income tax based on the incurred amount. Valid documentation must be provided before the annual tax reconciliation by May 31 of the following year to deduct these expenses without tax adjustments [3]. - If valid documentation is not submitted on time, companies must first adjust their tax liabilities before making retrospective adjustments once compliant documentation is obtained [3]. Group 2: Last Year's Invoices Reported This Year - Companies can retroactively claim deductions for previously incurred but unclaimed expenses by making a special declaration. The retroactive claim period cannot exceed five years [4]. - Any overpaid taxes resulting from these retroactive deductions can be offset against the current year's tax liabilities. If the offset is insufficient, companies may defer the deduction or apply for a tax refund [4]. Group 3: Planning and Documentation - Companies are advised to review unreported expenses and invoices before year-end, notifying relevant departments to ensure timely reimbursement. For expenses where invoices cannot be obtained on time, companies should estimate amounts and make appropriate accounting provisions [6]. - It is essential to retain supporting documentation for expenses without invoices, including contracts, non-cash payment receipts, transportation proofs, and accounting records to ensure traceability of expenses [7].

Group 1 - The article provides a guide for taxpayers on how to handle stamp duty tax declaration through the electronic tax bureau, specifically focusing on the "one-click zero declaration" feature for those who have no tax obligations [2][4][6]. - Taxpayers can confirm their non-obligation for stamp duty by selecting "yes" and submitting the declaration after verifying the data [4][6]. - The article outlines the process for both periodic and occasional tax declarations, emphasizing that taxpayers must first complete the periodic declaration before proceeding with the occasional declaration if both types exist [7][9]. Group 2 - The electronic tax bureau allows taxpayers to submit their stamp duty declarations by navigating to the relevant sections for tax declaration and payment [22][28]. - The article mentions that the tax amount for the taxable business books is based on the total paid-in capital recorded in the books, and taxpayers are encouraged to use the electronic system for efficiency [22][28]. - A reminder is provided for taxpayers to utilize the online services for tax inquiries and submissions, enhancing convenience and accessibility [30].

欢迎扫描下方二维码关注： 从价、从量、复合计税 消费税应纳税额计算全解析 您知道消费税的应纳税额如何计算吗？需要注意的事项有哪些？今天一起来学习一下。 消费税实行从价定率、从量定额，或者从价定率和从量定额复合计税（以下简称复合计税）的办法计算应纳税额。 应纳税额计算公式： 1 实行从价定率办法计算的 应纳税额=销售额×比例税率 2 实行从量定额办法计算的 应纳税额=销售数量×定额税率 3 实行复合计税办法计算的 应纳税额=销售额×比例税率＋销售数量×定额税率 纳税人销售的应税消费品，以人民币计算销售额。纳税人以人民币以外的货币结算销售额的，应当折合成人民币计算。 注意啦 销售额 销售额为纳税人销售应税消费品向购买方收取的全部价款和价外费用。 《中华人民共和国消费税暂行条例》所称销售额，不包括应向购货方收取的增值税税款。如果纳税人应税消费品的销 售额中未扣除增值税税款或者因不得开具增值税专用发票而发生价款和增值税税款合并收取的，在计算消费税时，应当换 算为不含增值税税款的销售额。 其换算公式为 ：应税消费品的销售额＝含增值税的销售额÷（1＋增值税税率或者征收率） 价外费用 是指价外向购买方收取的手续费、补贴、基 ...

欢迎扫描下方二维码关注： 准备买房的朋友注意啦！ 个人购买家庭住房要缴哪些税？ 你都知道吗？ 今天就为大家梳理清楚 购房税费要点 让您买房更省心！ 对个人购买住房暂 免征收印花税。 契税 契税税率为百分之三至百分之五 ，契税的具体适用税率，由省、自治区、直辖市人民政府在前款规定的税率幅度内提出， 报同级人民代表大会常务委员会决定，并报全国人民代表大会常务委员会和国务院备案。 家庭第二套住房是指已拥有一套住房的家庭购买的第二套住房。 1.个人购买 家庭唯一住房 （家庭成员范围包括购房人、配偶以及未成年子女，下同）： 3.个人购买第三套及以上住房 （第三套住房限购开放情况以当地官方政策为准）： 第三套及以上，不论面积，均不享受契税优惠税率。 面积为140平方米及以下的，减按1%的税率征收契税；面积为140平方米以上的，减按1.5%的税率征收契税。 印花税（免征） 面积为140平方米及以下的，减按1%的税率征收契税；面积为140平方米以上的，减按2%的税率征收契税。 2.个人购买 家庭第二套住房 ： 举个例子： 王先生购买家庭唯一住房，面积122平方米，价格（不含增值税）200万元，其应缴纳契税为2000000*1 ...

Core Viewpoint - The article provides detailed instructions on the process of filing and paying the stamp tax, emphasizing the importance of timely submission and accurate data entry in the tax system [3][4][5]. Group 1: Stamp Tax Filing Process - Taxpayers are required to declare and pay the stamp tax within fifteen days after the end of the fiscal year [3]. - The filing process involves selecting the tax type, entering tax source information, and confirming the data before submission [6][7][8]. - After entering the required information, taxpayers must confirm the submission and can proceed to make payments if applicable [10][11]. Group 2: Corporate Income Tax Filing - Corporate income tax reconciliation must be completed by May 31, 2026, for the 2025 fiscal year [21]. - Taxpayers are responsible for calculating their taxable income and tax amount based on the annual financial data and must provide necessary documentation during the filing process [22]. - If taxpayers have not received invoices for certain expenses, they can estimate costs based on recorded amounts but must obtain valid documentation before the reconciliation deadline [24][25]. Group 3: Documentation for Tax Deductions - In cases where invoices cannot be obtained due to the other party's business closure or other reasons, taxpayers can still deduct expenses by providing alternative documentation [27][28]. - Required documentation includes proof of the inability to obtain invoices, contracts, payment evidence, and internal accounting records [30][31].

Core Viewpoint - The article provides guidance on the process of filing stamp duty tax returns, specifically addressing the distinction between periodic and occasional tax declarations and the necessary steps to ensure compliance [2][3][5]. Group 1: Periodic Declaration - Taxpayers can access the "Property and Behavior Tax Source Collection and Combined Declaration" interface, where the system automatically displays periodic data for verification before submission [3]. - After confirming the accuracy of the data, taxpayers must click on "Submit Declaration" to complete the filing process, followed by "Tax Payment" if there are any taxes due [3]. Group 2: Occasional Declaration - For occasional declarations, taxpayers need to select the correct "Tax Period" corresponding to the stamp duty source details, which will then display the relevant tax source information for selection and submission [5]. - Similar to periodic declarations, after completing the submission, taxpayers must proceed to "Tax Payment" if applicable [5]. Group 3: Zero Declaration - Taxpayers who have been assessed for periodic stamp duty but have no tax obligations can utilize the "One-Click Zero Declaration" feature in the electronic tax bureau [7]. - The process involves logging into the electronic tax bureau, navigating to the relevant section, and confirming that no tax obligation has occurred before submitting the declaration [9].