Group 1 - The announcement outlines the conditions under which taxpayers in Shanghai can apply for a reduction or exemption from the urban land use tax due to financial difficulties [1][2] - Taxpayers facing bankruptcy with idle land, significant losses from natural disasters, or those providing public services at a loss may qualify for tax relief [1][2] - Non-profit organizations engaged in charitable activities or those in encouraged industries that incur losses are also eligible for tax reductions [2][3] Group 2 - Taxpayers engaged in restricted or discouraged industries as per national guidelines are not eligible for tax relief [3] - A detailed list of required documentation for applying for tax relief includes tax exemption application forms, loss reports, and proof of land use [4][5] - The tax relief application process is annual, and taxpayers must report any changes in their eligibility status to the tax authorities [6]

Group 1 - The article discusses three main types of social insurance in China: Employee Social Insurance, Flexible Employment Social Insurance, and Urban-Rural Resident Social Insurance [3][4][5] - Employee Social Insurance is mandatory for full-time employees and includes pension, medical (including maternity), unemployment, and work injury insurance, with costs shared between employers and employees [6] - Flexible Employment Social Insurance is voluntary for self-employed individuals and freelancers, covering only pension and medical insurance, with costs fully borne by the individual [7][10] - Urban-Rural Resident Social Insurance is also voluntary and targets individuals not covered by the other two types, primarily focusing on children and students, covering only pension and medical insurance [5][8] Group 2 - The contribution basis for Employee Social Insurance is based on the employee's average monthly salary from the previous year, with limits set at 60% to 300% of the average salary of urban employees in the province [9] - For Flexible Employment Social Insurance, individuals can choose their contribution base within the same 60% to 300% range of the average salary [11] - Urban-Rural Resident Social Insurance contributions are fixed and do not follow a percentage-based system, instead being set at predetermined levels [12] Group 3 - Payment methods for Employee Social Insurance include online channels like electronic tax offices and in-person payments at tax service halls [13] - Flexible Employment Social Insurance payments can be made through various methods, including bank agreements, mobile payment apps, or in-person at tax service locations [14] - Urban-Rural Resident Social Insurance payments follow the same methods as Flexible Employment Social Insurance [15]

Core Viewpoint - The article discusses the illegal practice of hoarding and reselling company names, emphasizing the importance of compliance with regulations regarding enterprise name registration and the potential penalties for violations [7][13]. Group 1: Illegal Practices - Some individuals establish multiple shell companies to hoard company names for resale, which severely occupies public resources and disrupts social order [7][13]. - A case is highlighted where an individual registered three shell companies across different provinces to assist other companies in obtaining names without administrative divisions, leading to multiple name changes and regulatory scrutiny [8][10]. Group 2: Regulatory Framework - The "Enterprise Name Registration Management Regulations Implementation Measures" prohibit malicious hoarding of company names and stipulate that names must serve a legitimate business purpose [7][13]. - Companies that fail to comply with these regulations may face fines ranging from 10,000 to 100,000 yuan for refusing to rectify their actions after being ordered to do so [7][13]. Group 3: Compliance Requirements - Enterprises applying for names without administrative divisions must have a certain operational foundation and engage in cross-provincial business activities, as per the regulations [13]. - The article warns against speculative practices in name registration, indicating that such actions could lead to administrative penalties and loss of resources [13].

欢迎扫描下方二维码关注： 关于2025年度—2027年度和2026年度—2028年度公益性社会组织捐赠税前扣除资格名单的公告 财政部 税务总局 民政部公告2025年第21号 财政部 税务总局 民政部 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 民政部关于公益性捐赠税前 扣除有关事项的公告》（财政部 税务总局 民政部公告2020年第27号）等有关要求，现将符合公益性捐赠税前扣除资格的公益性社会组织名单公告如下： 一、2025年度—2027年度符合公益性捐赠税前扣除资格的公益性社会组织名单 1.中国民航科普基金会 2.中国友好和平发展基金会 3.中华全国体育基金会 4.华鼎国学研究基金会 5.中国社会工作联合会 6.中国狮子联会 7.阿尔茨海默病防治协会 8.中国和平统一促进会 二、2026年度—2028年度符合公益性捐赠税前扣除资格的公益性社会组织名单 1.中国西部人才开发基金会 2.爱佑慈善基金会 3.中国健康促进基金会 4.中华见义勇为基金会 5.中国青少年发展基金会 6.中国牙病防治基金会 7.中国乡村发展基金会 8.中国红十字基金会 9.中 ...

欢迎扫描下方二维码关注： TX SUPER (一)企业及其分支机构、农民专业 合作社及其分支机构、个体工商户年报时 间为2026年1月1日至2026年6月30日。 (二)外国(地区)企业常驻代表机 构年报时间为2026年3月1日至2026年6月30日。 程宾宣示 线 | 一是登录国家企业信用信息公示系统 ( 山西 )（网址：https://sx.gsxt.gov.cn/index. html）的"企业信息填报"模块报送; 二是登录山西省市场监督管理局门户网 站（网址：https://scjgj.shanxi.gov.cn），通过首 页的"办事指南――年报信息填报"模块报送; 三是关注"山西市场监管"微信公众 号,通过"网上服务 -- 微信年报"模块报送。 四是通过山西省政务服务网、"三晋 通"（支付宝、微信 ）小程序的高效办成 一件事专区――"企业数据填报"入口报送。 线下报送仅适用于个体工商户,可以向属 地市场监督管理部门报送纸质年度报告。鼓励个 体工商户选择线上方式报送年度报告。 活價景 经营主体应当如实填报年度报告，并对报 送公示信息的真实性、准确性、完整性负责。 企业未按照规定期限公示年度报告的，由 ...

Group 1 - The article discusses the scope of personnel files for mobile personnel, including those employed by non-public economic organizations, social organizations, and other categories such as unemployed former civil servants and graduates [3] - It emphasizes the importance of collecting materials that reflect the political status, work experience, education, qualifications, and any disciplinary actions of mobile personnel [3] - The article outlines the procedures for transferring personnel files, indicating that they should be sent to the individual's household registration location or new workplace [8][12] Group 2 - It specifies that the transfer of personnel files can be done through designated service institutions, either in person or online, and requires valid identification and relevant documents [9][12] - The article warns against self-transportation of personnel files and states that individuals cannot view their own personnel files but can request related certificates from the storage institution [12] - It highlights the need for timely submission of any missing materials during the transfer process to avoid potential impacts [4]

Group 1 - The article discusses the optimization and upgrade of the online tax payment experience in Liaoning Province, aligning with the latest requirements from the State Administration of Taxation [2] - A key change in the vehicle purchase tax declaration function is that from January 1, 2026, only vehicles included in the new 05 type model catalog will be eligible for tax exemptions [2] - Taxpayers are advised to confirm whether their purchased electric vehicles are listed in the 05 type model catalog before making a purchase to avoid issues with tax exemptions [3] Group 2 - The optimization of value-added tax and additional tax declaration for general taxpayers includes adjustments to the correction declaration query rules, making tax reporting more precise [4] - The editability of specific sections in the supplementary table has been improved to better reflect actual business operations [5] Group 3 - For resident enterprises under account auditing, a new data prompt has been added to assist platform enterprises in accurately filling out their income tax declarations [6] - The system has optimized the comparison rules for employee compensation data to reduce unnecessary verification interference while ensuring data accuracy [7] - The issue of a one-cent discrepancy in the main declaration form has been resolved through updated calculation rules [8] Group 4 - The optimization of withholding corporate income tax reporting and self-declaration for non-resident enterprises has enhanced the comprehensiveness of national taxpayer information display [9] Group 5 - The annual declaration function for resident enterprises has introduced two new data comparison rules to facilitate accurate annual reporting [11] - The optimization of non-tax income general declaration ensures that the payment deadline is locked and cannot be modified, maintaining consistency with fee source information [13] Group 6 - The one-stop tax refund function has been optimized for efficiency and transparency, including intelligent sampling for tax refund applications [17] - The optimization of the property and behavior tax source collection and combined declaration function focuses on improving the accuracy of environmental protection tax reporting [19] Group 7 - The optimization of the land value-added tax final declaration function has improved the accuracy of data collection for final payments [21] - The tax reduction report function has adjusted the rules for the "retirement date" field to ensure standardized data transmission [23] Group 8 - The intelligent declaration self-inspection service has updated the comparison rules for value-added tax and cultural construction fees, enhancing the accuracy of self-inspections [25] - The collection of supplementary information on key tax sources has been optimized to ensure consistency between collected data and reported data [26]

欢迎扫描下方二维码关注： 王会计 我们公司刚开业，为了招揽生意，给进门的顾客送了好多赠品，这些赠品还需要交税吗？ 税务人员 是的，这些赠品需要视同销售缴纳增值税。 政策规定： 根据《中华人民共和国增值税暂行条例实施细则》（财政部 国家税务总局令第65号公布）第四条规定， 单位或者个体工商户将自产、委托加工或者购进的货物无偿赠送其他单位或者个人，需要视同销售缴纳增 值税。 王会计 那这些赠品的销售价格如何确定？ 税务人员 这个政策有明确规定。 政策规定： 根据《中华人民共和国增值税暂行条例实施细则》（财政部 国家税务总局令第65号公布）第十六条规定 纳税人有本细则第四条所列视同销售货物行为而无销售额者，按下列顺序确定销售额： （一）按纳税人最近时期同类货物的平均销售价格确定。 （二）按其他纳税人最近时期同类货物的平均销售价格确定。 （三）按组成计税价格确定。组成计税价格的公式为： 组成计税价格=成本×（1＋成本利润率） 属于应征消费税的货物，其组成计税价格中应加计消费税额。 公式中的成本是指：销售自产货物的为实际生产成本，销售外购货物的为实际采购成本。公式中的成本利 润率由国家税务总局确定。 王会计 那如果采取 ...

Group 1 - The article discusses the optimization of motor vehicle registration services, simplifying the registration process to better facilitate the public and businesses, and promote automotive consumption and circulation. Starting from May 1, 2025, taxpayers can use fully digital electronic invoices to handle motor vehicle registration [1] - Motor vehicle enterprises must issue blue motor vehicle sales unified invoices to buyers for vehicle transfer registration when selling vehicles to the public [1] Group 2 - The process for issuing blue invoices involves several steps, including logging into the electronic tax bureau, selecting the appropriate services, and filling out the necessary information accurately [2][3][5] - When the buyer is an individual, specific information such as the individual's name and ID number must be provided, and the system will automatically deliver the invoice to the buyer's personal account if the information is correct [7] - For sales not reaching the final retail stage, motor vehicle enterprises can issue blue special invoices using a specific business invoice issuance function [8] Group 3 - The article outlines the steps for issuing special invoices for motor vehicles, including logging into the electronic tax bureau, selecting the correct invoice type, and filling in the required details accurately [10][11] - It specifies that the project name in the invoice must only include motor vehicle classifications and that the unit must be "vehicles" [11] - The system performs automatic validation before successfully issuing the electronic invoice [12]

欢迎扫描下方二维码关注： 来源：北京税务 形资产或者境内不动产取得的完税凭证上 列明的增值税税额; (四) 购进农产品时，除取得增值税专用 发票或者海关进口增值税专用缴款书外， 按照农产品收购发票或者农产品销售发票 计算的进项税额,国务院另有规定的除 ar: （五）从销售方取得的其他增值税扣税凭 证上列明或者包含的增值税税额。 ****** 三、不得抵扣的进项税额 根据《中华人民共和国增值税法》第 三章第二十二条规定， 纳税人的下列进项税额不得从其销 项税额中抵扣: (一) 适用简易计税方法计税项目对应的 进项税额; (二) 免征增值税项目对应的进项税额; (三) 非正常损失项目对应的进项税额; (四) 购进并用于集体福利或者个人消费 的货物、服务、无形资产、不动产对应的 进项税额; (五）购进并直接用于消费的餐饮服务、居 民日常服务和娱乐服务对应的进项税额； (六) 国务院规定的其他进项税额。 【★★ 根据《中华人民共和国增值税法实施 条例》第三章第二十一条规定, 纳税人购进贷款服务的利息支出, 及其向贷款方支付的与该贷款服务直接 相关的投融资顾问费、手续费、咨询费 等费用支出，对应的进项税额暂不得从 销项 ...