Group 1: Tax Incentives for Waste Management Projects - Taxpayers engaged in municipal waste classification and harmless treatment projects can enjoy a three-year exemption from corporate income tax, followed by a 50% reduction for the next three years starting from the first year of revenue generation [3][4][6]. - The projects must involve the classification, storage, transportation, and treatment of urban and rural household waste, excluding landfill disposal [4][7]. - The projects must meet national or local pollutant discharge standards and pass relevant inspections [4][7]. Group 2: Tax Incentives for Rural Sewage Treatment Projects - Taxpayers involved in rural sewage treatment projects can also benefit from a similar tax incentive structure, with a three-year exemption from corporate income tax and a 50% reduction for the subsequent three years [6][8]. - The rural sewage treatment projects include the treatment and resource utilization of rural domestic sewage, livestock waste, and the remediation of polluted rural water bodies [7][8]. - Compliance with pollutant discharge standards and successful project inspections are required for eligibility [7][8].

Core Viewpoint - The article discusses tax incentives aimed at promoting the development of rural specialty industries and the circular economy in agriculture, specifically through a VAT refund policy for certain resource utilization products made from agricultural by-products [2][7]. Summary by Sections Tax Incentives for Resource Utilization - A VAT refund of 90% is applicable for products made from specific agricultural by-products such as straw, corn cobs, and other residual materials [2]. - Eligible products include fiberboard, particleboard, biochar, activated carbon, and various sugars and alcohols derived from these materials [2]. Conditions for Enjoying Tax Benefits - Taxpayers must obtain VAT invoices from sellers when purchasing recycled resources domestically, or appropriate customs documentation when importing [3][4]. - A detailed record of recycled resource purchases must be maintained, including supplier information and transaction details [5]. - The products sold must not fall under categories deemed as eliminated or restricted by relevant regulatory bodies [5]. Compliance and Restrictions - Taxpayers must not have received administrative penalties for environmental violations or tax law violations in the six months prior to applying for the VAT refund [6]. - The raw materials used must consist of at least 95% of the specified resources to qualify for the tax incentives [7].

Group 1 - The article emphasizes the promotion of rural characteristic industries and the development of agricultural economic cycles through tax incentives [2][4] - Enterprises producing fiberboard and other products from agricultural waste materials can enjoy a 90% reduction in corporate income tax from January 1, 2021 [2][4] - The tax incentives apply to a wide range of raw materials, including crop straw, shells, and various organic waste [2][4] Group 2 - To qualify for the tax incentives, at least 70% of the product's raw materials must come from the specified resources, and the products must meet national and industry standards [3][9] - For products made from agricultural straw, a 50% VAT refund policy is applicable for sales of pulp, straw pulp, and paper [4][5] - Taxpayers must maintain proper documentation and records of their resource acquisitions to benefit from the tax incentives [6][9] Group 3 - The article outlines specific conditions under which taxpayers can apply for the VAT refund, including obtaining the necessary invoices and maintaining a record of resource purchases [5][6] - Taxpayers must not fall under certain disqualifying conditions, such as having a tax credit rating of C or D, or facing penalties for environmental or tax law violations [8][9] - The article also mentions the importance of compliance with environmental standards and certifications, such as ISO9000 and ISO14000, for eligibility [9]

欢迎扫描下方二维码关注： 推动乡村特色产业发展 促进农业经济循环发展税收优惠 以废弃动植物油为原料生产生物柴油和工 业级混合油实行增值税即征即退70% 片图 享受主体 以废弃动植物油为原料生产生物柴油和工业级混合油的纳税人 不得适用本公告即征即退规定的销售收入=当期销售综合利用产品和劳务的销售收入×（纳税人应当取得发票或凭证而未取得的购入再生资源成 本÷当期购进再生资源的全部成本）。 纳税人应当在当期销售综合利用产品和劳务销售收入中剔除不得适用即征即退政策部分的销售收入后，计算可申请的即征即退税额： 可申请退税额=[（当期销售综合利用产品和劳务的销售收入-不得适用即征即退规定的销售收入）×适用税率-当期即征即退项目的进项税额]×对 应的退税比例 各级税务机关要加强发票开具相关管理工作，纳税人应按规定及时开具、取得发票。 2.纳税人应建立再生资源收购台账，留存备查。台账内 容包括：再生资源供货方单位名称或个人姓名及身份证号、 再生资源名称、数量、价 格、结算方式、是否取得增值税发票或符合规定的凭证等。纳税人现有账册、系统能够包括上述内容的，无需单独建立台账。 优惠内容 对销售自产的以废弃动物油和植物油为原料生产 ...

Group 1 - The article discusses tax incentives aimed at promoting the development of rural specialty industries and the circular economy in agriculture, specifically through the use of agricultural crop straw as raw material for producing pulp and paper [1] - A 50% immediate VAT refund policy is implemented for taxpayers producing pulp and paper from agricultural crop straw [1] - Taxpayers must meet specific conditions to qualify for the VAT refund, including obtaining proper invoices and maintaining a record of recycled resource purchases [2][3] Group 2 - Taxpayers are required to establish a record-keeping system for recycled resource acquisitions, detailing supplier information, resource types, quantities, prices, and invoice status [3] - The policy excludes sales of products that fall under categories deemed as high pollution or high environmental risk, as defined by relevant environmental regulations [3][4] - Taxpayers must ensure that over 70% of raw materials used in production come from the specified resources and comply with environmental discharge standards [4] Group 3 - The article outlines that small-scale taxpayers can enjoy VAT exemptions if their monthly sales do not exceed 100,000 yuan or quarterly sales do not exceed 300,000 yuan, with the policy extended until December 31, 2027 [8] - Small-scale taxpayers are subject to a reduced VAT rate of 1% on applicable sales, down from the standard 3% [8][15] - The article provides guidance on how small-scale taxpayers should fill out their VAT declaration forms based on their sales figures and invoice status [9][12]

Core Viewpoint - The article discusses the tax incentives for urban and rural sewage and waste treatment facilities, highlighting the exemption from environmental protection tax for those that meet specific pollution discharge standards [1][2]. Group 1: Tax Incentives - Urban and rural sewage treatment and waste disposal facilities that discharge taxable pollutants within national and local standards are eligible for temporary exemption from environmental protection tax [1][2]. - The facilities eligible for this exemption include legally established urban and rural sewage treatment plants, waste incineration power plants, landfills, and composting plants [2]. Group 2: Eligibility Criteria - To qualify for the tax exemption, the facilities must be legally established and must not exceed the pollution discharge standards set by national and local regulations [2]. - If any discharge point exceeds the specified pollution discharge standards, the facility will not be eligible for the tax reduction [2]. Group 3: Policy Basis - The tax incentives are based on the Environmental Protection Tax Law of the People's Republic of China and relevant notifications from the Ministry of Finance, State Administration of Taxation, and the Ministry of Ecology and Environment [3].

Group 1 - The article discusses tax incentives aimed at promoting the development of rural characteristic industries and the circular economy in agriculture [1][4] - Tax exemptions are provided for specific services related to waste and sewage treatment, including a 70% VAT refund policy for eligible taxpayers engaged in resource utilization [1][2] - The policy allows taxpayers to choose between a VAT refund or exemption, with specific conditions outlined for eligibility [2] Group 2 - The article highlights that sewage treatment fees collected by water supply companies on behalf of government authorities are exempt from VAT [4] - The exemption applies only when the sewage treatment fees are collected alongside water fees, under the delegation of government departments [4] - The policy is based on regulations from the Ministry of Finance and the State Administration of Taxation [4]

Group 1 - The article provides a step-by-step guide on how to batch modify employee information in the Natural Person Electronic Tax Bureau (withholding end) when multiple employees leave the company [2][4][5] - Users can log in to the system, select the employees to be modified, and choose the "Personnel Status" to update it to "Abnormal" along with the departure date [2][4] - The article emphasizes the importance of accurate taxpayer identity information to avoid issues in subsequent business operations [10][20] Group 2 - It mentions that only taxpayers with a "successful report" can perform withholding declaration operations, highlighting the need for timely reporting [10][20] - The article outlines the process for importing and exporting employee data using Excel for bulk modifications [5][7] - It also notes that corrections to past declarations do not require adjustments to personnel status [10][20]

Group 1 - The article discusses the upcoming changes in tax reporting and payment obligations for businesses, particularly focusing on the new requirements for internet platform enterprises starting from October 1, 2025 [12][13]. - It highlights the need for internet platform enterprises to report identity and income information of operators and employees within the platform during the specified reporting period [12]. - The article outlines the revisions to the corporate income tax prepayment declaration form, including the addition of new reporting items and adjustments to existing calculation methods [11][15]. Group 2 - The article emphasizes the importance of electronic tax services, allowing taxpayers to prioritize online options for tax payment and inquiries, reducing the need for in-person visits to tax service halls [14][16]. - It provides a step-by-step guide for taxpayers to utilize the electronic tax bureau or app for remote assistance, enhancing the efficiency of tax-related processes [17].

欢迎扫描下方二维码关注： 去于住房交易契税政策 (一)对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),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。 (二)对个人购买家庭第二套住房,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。 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。 来源： 北京税务 供稿： 北京门头沟税务 对呀。咱们可以 这样来享受优惠。 本公告自2024年12月1日起执行。《财 政部 国家税务总局 住房城乡建设部关于调 整房地产交易环节契税 营业税优惠政策的 通知》(财税〔2016〕23号)同时废止。 直是个利好政策、咱们现在就去看房子！ 真不错,咱们就是 属于家庭唯一住房。 纳税人申请享受税收优 惠的,应当向主管税务机关 提交家庭成员信息证明和购 房所在地的房地产管理部门 出具的纳税人家庭住房情况 书面查询结果。 这太好了。还有什 么需要注意的吗？ 当然有! 政策依据: 《财政部 税务总局 住房城乡建设部关于 促进房地产市 ...