Core Viewpoint - The article provides a comprehensive overview of the housing provident fund, including its interest calculation, settlement dates, and tax exemptions for individuals withdrawing funds from the account [3][4][5]. Group 1: Housing Provident Fund Overview - The housing provident fund earns interest from the date of deposit into the account, calculated annually based on the national interest rate [3]. - The interest settlement date is June 30 each year, covering the period from July 1 of the previous year to June 30 of the current year [4]. Group 2: Interest Calculation - The interest amount is calculated using the formula: Interest Amount = Account Balance × Actual Days Deposited × Annual Interest Rate ÷ 360 [5]. - The current interest rate for the housing provident fund is based on the central bank's one-year fixed deposit benchmark rate, which is currently 1.5% [5]. Group 3: Query Methods - Individuals can check their housing provident fund details online through the local housing provident fund management website or official WeChat account [6]. - Other methods include using Alipay/WeChat under the "City Services" section, local government service apps, or by calling the hotline 12329 for inquiries [7]. Group 4: Tax Exemption - Withdrawals from the housing provident fund are exempt from personal income tax as per the regulations set by the Ministry of Finance and the State Administration of Taxation [7].

Core Viewpoint - The article discusses tax issues commonly faced by tourism operators, particularly focusing on tax exemptions and regulations related to ticket sales and additional services in the tourism industry [1][4][12]. Group 1: Tax Exemptions for Ticket Sales - Revenue from ticket sales for exhibitions held in art galleries is exempt from value-added tax (VAT) [1][3]. - The exemption applies to various cultural institutions, including museums and art galleries, for their first ticket revenue [3]. Group 2: Tax Obligations for Additional Services - Revenue from additional paid services in scenic areas, such as electric cars and boats, is subject to VAT and does not qualify for the exemption [4][5]. - Operators must charge VAT on income from services like cable cars and ferries, as these are categorized under "cultural and sports services" [5]. Group 3: Tax Calculation for Travel Agencies - Travel agencies can deduct certain fees, such as accommodation and dining costs, from their total sales when calculating VAT [6][11]. - Agencies must provide valid invoices for expenses paid to other entities or individuals to substantiate deductions [7][11]. Group 4: Tax Benefits for Individual Operators - Individual operators, such as those running homestays, can benefit from tax incentives if their annual taxable income does not exceed 2 million yuan [12][15]. - Monthly sales below 100,000 yuan are exempt from VAT, and operators can also enjoy reduced rates on various taxes [13][15].

欢迎扫描下方二维码关注： 所有合同都需要缴纳印花税 日 G 17 H 《中华人民共和国印花税法》 所附《印 I 花税税目税率表》中列明的合同为印花 | 税的应税合同。《中华人民共和国印花 税法》中列举的应税合同包括 : 店) EX 融资租 建设工 借款合同 承揽合同 买卖合同 音合同 程合同 t ิ输合同 技术合同 租赁合同 保管合同 t land and and the seen and the sere and t 注 x = 未签订买卖合同无需缴纳印花税 日 r 41 | 根据《财政部 税务总局关于印花税若干 | | 事项政策执行口径的公告》（财政部 税 ! | 务总局公告2022年第22号 ）， 企业之 | 一切书立的确定买卖关系。明确买卖双方 权利义务的订单、要货单等单据，且未 | 另外书立买卖合同的，应当按规定缴纳 | 印花税。 漫区三 签订的合同上未列明金额的， 不用缴纳印花税 片 x w 已缴纳印花税的营业账簿, 往后每年仍然都需要缴纳印花税 日 根据《中华人民共和国印花税法》第五 | | 长治 ... 条，应税营业账簿的计税依据，为账簿 「记载的实收资本（股本）、资本公积合 ı 计金额。 《 ...

Group 1 - The article provides a detailed guide on how to register and apply for real estate rental invoice issuance through the national electronic tax bureau, specifically for individuals holding Hong Kong and Macau travel permits [4][5][6] - It outlines the steps for face recognition verification during the application process and offers solutions for common issues encountered during this verification [5][7] - The article emphasizes the importance of correctly filling out rental contract details, including total rental amounts and the necessity of submitting supporting documents such as property ownership certificates [7][8] Group 2 - It explains the process for tenants or intermediaries to apply for rental invoices, including the requirement to upload authorization documents and the need for landlord confirmation [10][11] - The article highlights the functionality of the "Yue Tax Pass" mini-program for similar applications, ensuring consistency in the information required across platforms [8][10] - It provides a reminder for landlords to authorize applications made by tenants or agents, detailing the steps for confirming such authorizations [13][11]

Group 1 - The article emphasizes the importance of maintaining project information before issuing invoices, highlighting the need for accurate data entry to avoid issues during the invoicing process [3] - It provides a reminder for users to extend the validity of facial recognition authentication to prevent bulk invoicing failures, suggesting the download of a specific template for bulk invoice issuance [3] - The article mentions the support from the National Taxation Bureau and the local tax authority, indicating a collaborative effort to streamline the invoicing process [5] Group 2 - The content includes instructions for users on how to find and maintain tax codes for goods and services, which is essential for proper invoicing [3] - It outlines the necessity of filling in specific details such as buyer information and project classification to ensure compliance with tax regulations [3] - The article also notes that the platform mentioned is a non-official resource aimed at providing learning materials and should not be considered as the standard for actual tax fees [5]

Core Viewpoint - The article discusses the process of applying for an adjustment of invoice quota types, specifically focusing on the distinction between "long-term" and "short-term" adjustments based on business needs and sales fluctuations [2][4]. Group 1: Adjustment Types - "Long-term" adjustments are suitable for businesses experiencing sustained growth and require a permanent increase in invoice quotas, while "short-term" adjustments are appropriate for temporary increases, such as during events like trade fairs [2][4]. - The company is advised to select "short-term" for the increase in invoice quotas during the sugar and wine fair [2]. Group 2: Application Process - To apply for a short-term adjustment, the company must log into the electronic tax bureau and fill out the necessary fields, including the amount of adjustment needed and the reason for the request [4]. - The adjustment amount should reflect the actual increase needed, not the total invoice quota [4]. - Tax authorities will review the company's risk level, tax credit rating, and actual business conditions before approving the adjustment [4].

Core Viewpoint - The article discusses the recent developments in tax policies and their implications for businesses in the Zhejiang province, emphasizing the importance of compliance and strategic planning for companies to optimize their tax liabilities [3]. Group 1: Tax Policy Changes - Recent tax policy adjustments in Zhejiang aim to enhance the business environment and stimulate economic growth [3]. - The government has introduced measures to simplify tax procedures, making it easier for companies to comply with regulations [3]. Group 2: Impact on Businesses - Companies are encouraged to adopt proactive tax planning strategies to take advantage of the new policies [3]. - The article highlights the potential for reduced tax burdens for businesses that effectively navigate the updated tax landscape [3].

欢迎扫描下方二维码关注： 制作 ： 社会保险费处、 纳税服务处、 纳税服务和宣传中心 编发：天津税务 链接 社保费不知如何缴纳？单位缴费人缴纳社会保险费操作指引来啦！ 来源天津税务 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。 ...

Group 1 - The article discusses the definition and scope of specialized equipment, which refers to equipment purchased and used by enterprises that meet specific criteria outlined in government notifications [2] - Specialized equipment can undergo digital and intelligent transformation, which involves using information and digital technologies to improve the equipment's performance and operational efficiency [3] - The transformation process includes data collection, transmission, storage, analysis, intelligent control, and digital security measures to enhance the equipment's capabilities [5] Group 2 - The article addresses common questions regarding the investment in digital and intelligent transformation of specialized equipment, clarifying what constitutes eligible expenses [6] - It explains that enterprises must use the transformed specialized equipment themselves to enjoy tax benefits, and if they transfer or lease the equipment within five years, they must stop enjoying the benefits and repay any tax credits [6] - The article also states that investments made using government funding for the transformation cannot be used to offset the enterprise's taxable income for the year [6]

张老板： 业务招待费扣除时需要注意什么？ 与生产经营活动有关的业务招待费才能按比例扣除。 张老板： 那具体的比例是怎样的？ 【举例说明】 某 居民企业 2024年度实现销售（营业）收入1000万元，业务招待费10万元。 按照发生额的60%计算的扣除限额：10×60%=6万元， 按照当年销售（营业）收入的5‰计算的扣除限额：1000×5‰=5万元，可税前扣除的业务招待费为5万 元。 张老板： 我明白了。 让我们看看税法中是怎么规定的。 【政策依据】 《中华人民共和国企业所得税法实施条例》第四十三条规定：企业发生的与生产经营活动 有关的业务招待费支出，按照发生额的60%扣除，但最高不得超过当年销售（营业）收入的5‰。 下一期带你了解更多税前扣除系列知识！ 企业发生的与生产经营活动有关的业务招待费支出，按照发生额的60%扣除，但最高不得超过当年销售 （营业）收入的5‰。 张老板： 可以举个例子吗？ 欢迎扫描下方二维码关注： | (17). 涉税名词一起学｜税前扣除系列（15）损失类支出申报要注意什么？ | | | --- | --- | | (16). 涉税名词一起学 税前扣除系列（14）保险费支出中的各类保险扣除 ...