Group 1 - The article discusses the tax rates for various types of vehicles and vessels, including trucks, trailers, and boats, with specific rates such as 16 yuan per ton for trucks and specialized vehicles, and 600 to 2000 yuan per meter for yachts [4] - It outlines the self-declaration process for vehicle and vessel tax, indicating that taxpayers can use the Guangxi Electronic Tax Bureau or tax service halls for tax declaration [5] - The article provides a step-by-step guide for using the electronic tax bureau for self-declaration, including logging in, selecting the tax type, and submitting the declaration [6][8][11] Group 2 - The article explains the value-added tax (VAT) system in China, which is based on the value added at each stage of production and ultimately borne by consumers [18] - It categorizes VAT taxpayers into two types: small-scale taxpayers and general taxpayers, with different tax rates applicable [21] - The article details the calculation methods for VAT, including general and simplified methods, and outlines the circumstances under which VAT is not applicable [22][23]

Core Points - The article outlines the process for applying for the refund of personal income tax withholding fees for the year 2025, which is set at 2% of the withheld tax amount, excluding amounts subject to correction or additional withholding by tax authorities [1][2]. Group 1: Application Process - From January 1 to March 31, 2026, withholding agents can apply for the refund through the Natural Person Electronic Tax Bureau using the "Refund Fee Verification" module [3]. - After logging into the system, agents must navigate to the "Withholding" page and select the "Refund Fee Verification" option [5]. - The system will display a confirmation box, and agents must acknowledge it to view the verification list of individual accounts [5]. Group 2: Verification and Submission - Agents need to verify the withholding tax information for 2025 and confirm its accuracy before proceeding [9]. - On the "Confirmation Report" interface, agents must select their bank information and click "Apply for Refund" [11]. - A prompt will indicate the amount eligible for refund, and agents must confirm submission [14]. Group 3: Application Status - After submission, the application status will change to "Under Review," and agents have the option to withdraw the application if needed [16].

Core Viewpoint - The article provides a detailed guide on how to navigate the new electronic tax bureau for environmental protection tax declaration and payment processes. Group 1: Login and Navigation - Users must log into the new electronic tax bureau using their business identification codes and personal credentials [1] - After logging in, users can access the tax declaration section by selecting "Tax Declaration and Payment" [1] Group 2: Tax Source Collection - Users can add a new tax type by selecting "Environmental Protection Tax" and confirming their choice [3] - The tax source collection page allows users to input essential information such as company details and pollutant categories [5] Group 3: Data Entry and Submission - Users must fill in the environmental tax source details, including pollution permits and emission point information, and save the data [7] - After completing data entry, users can proceed to the tax declaration calculation interface [6] Group 4: Tax Calculation and Verification - The system matches collected tax source information with automatically monitored data from environmental departments to calculate tax amounts [10] - Users need to verify the automatically filled data against their monitoring reports and make necessary adjustments [12][14] Group 5: Final Submission - Once all data is confirmed, users can submit their tax declaration to complete the process [15]

Core Viewpoint - The article discusses the treatment of expenses that have been paid but for which invoices are not received until the following year, specifically in the context of corporate income tax deductions. Group 1: Tax Deduction for Expenses - If an expense is paid in 2025 but the invoice is received in 2026, it can still be deducted in the quarterly prepayment of corporate income tax for 2026 based on the actual incurred amount without waiting for the invoice [2]. - If a company receives the invoice before the annual tax reconciliation period ends (by May 31 of the following year), it can directly use the invoice as a tax deduction without making tax adjustments [3]. Group 2: Handling Invoices Received After Tax Reconciliation - If a company receives the invoice after the annual tax reconciliation period and did not deduct the corresponding expense in the year it occurred, it can still claim the deduction in future years if it provides valid documentation to prove the expense's authenticity, with a maximum retroactive period of five years [4]. - If the tax authority notifies the company about missing invoices or non-compliant invoices after the reconciliation period, the company must obtain valid invoices within 60 days of notification [4]. Group 3: Special Cases for Invoice Recovery - If a company cannot obtain an invoice due to the counterparty being deregistered or classified as a non-compliant entity, it can still deduct the expense by providing specific documentation, including proof of the inability to obtain the invoice, contracts, payment vouchers, and internal accounting records [5].

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Group 1 - The article discusses the tax deduction policies for individual businesses regarding various insurance contributions, including basic pension, medical, unemployment, maternity, work injury insurance, and housing provident fund, which are deductible according to specified standards [2] - Individual businesses can deduct supplementary pension and medical insurance contributions for employees, limited to 5% of the total wages paid to employees; any excess is not deductible [2] - For the business owner, supplementary pension and medical insurance contributions are deductible based on three times the local average salary from the previous year, also limited to 5% of this base; any excess is not deductible [2] Group 2 - The article specifies that commercial insurance premiums paid by individual business owners or for employees are not deductible, except for certain safety insurance premiums for special occupations and other commercial insurance as permitted by the Ministry of Finance and the State Administration of Taxation [2]

Core Viewpoint - The article provides a detailed guide on how individuals can apply for and obtain their tax records through the Personal Income Tax APP and the Natural Person Electronic Tax Bureau website. Group 1: Application Process - Individuals can log into the Personal Income Tax APP and navigate to the "Tax Record Issuance" section to apply for their tax records [2][3]. - The application requires users to verify their identity and select the date range for the tax records they wish to obtain [3]. - Each individual is allowed to generate a maximum of three tax records per day [3]. Group 2: Record Retrieval - Tax records can be saved as PDF files, and users must have a PDF viewer installed to access them [8]. - The password to open the PDF file is the last six digits of the individual's ID number, with specific instructions for shorter ID numbers [8]. - Users can only query tax records issued within the last 30 days; otherwise, they need to reapply [4][5]. Group 3: Additional Features - The Natural Person Electronic Tax Bureau offers various online services, including income tax declaration and inquiry of tax details [5]. - Users can initiate a complaint if they find discrepancies in their tax records, particularly in cases of identity misuse [8].

Group 1 - The article discusses the eligibility for simultaneous enjoyment of corporate income tax benefits, highlighting that certain tax incentives cannot be combined while others can be [10][11]. - An example is provided where a company engaged in electronic component R&D qualifies for both small and micro enterprise tax reductions and additional deductions for R&D expenses [10][11]. Group 2 - The article outlines the key points regarding individual business income tax reconciliation, which starts on January 1, emphasizing the need for annual tax calculations based on income and costs [12]. - It specifies the entities required to file, including individual proprietorships, partnerships, and other business operators [13][14]. - The article details the filing location, stating that individuals must submit to the tax authority where their business is managed [16]. - It explains the tax basis, which is the net income after deducting costs, expenses, and losses from total revenue [17]. - For individuals without comprehensive income, a standard deduction of 60,000 yuan is applicable, along with other specific deductions [18]. - The article describes the necessary forms for filing, including the Personal Income Tax Business Income Tax Return (B Form) and the summary return (C Form) for those with multiple income sources [20]. - It lists the channels for submission, including the electronic tax bureau and local tax service halls [21].

Core Viewpoint - The article provides a detailed guide on the process for declaring social insurance payment wages for government agencies in Yunnan Province, emphasizing the importance of adhering to deadlines and procedures for successful submissions [4][15]. Summary by Sections Declaration Process - The deadline for the centralized declaration of social insurance payment wages for government agencies in Yunnan Province for the year 2026 is January 31 [4]. - The declaration process consists of six steps, starting with logging into the social insurance management client and confirming unit information [5]. - Users can choose between two declaration methods: "by personnel" or "by insurance type," with a recommendation to use "by personnel" in most cases [6]. Data Entry - Data can be added through various methods, including single import, external file import, template download, or batch addition of employees, with batch addition recommended for larger groups [6]. - After successfully adding data, users must enter the "new payment wage" and "effective date range," ensuring accuracy before submitting the declaration [7]. Group Management - The client allows for the management of employee information through grouping, which can facilitate data maintenance and updates [9][10]. - Users can create groups based on employment types, such as "internal staff" and "external staff," to streamline data management [10]. Submission and Results - After submission, the system will display the declaration result automatically within 20 seconds, and users can also manually check the submission status [13]. - It is crucial to ensure that the declared wages meet local minimum wage standards; otherwise, the submission will fail [15]. Payment Base Regulations - The payment wage for social insurance must not be lower than the local minimum wage standard, and if declared wages exceed or fall below the established limits, the system will adjust the payment base accordingly [15][35]. - The payment base limits are determined based on the average salary of urban employees in the previous year, set at 300% and 60% of that average [35][36].

Core Viewpoint - The article outlines the implementation of the Shanxi Province Employee Major Medical Expense Subsidy Measures, aimed at reducing the medical expense burden on insured employees and enhancing the multi-level medical security system in the province [3][4]. Summary by Sections Introduction - The subsidy measures are established in accordance with various governmental documents to reform the medical insurance system and are intended to provide further protection for employees facing high medical expenses [4]. Scope of Subsidy - The subsidy applies to employees participating in the basic medical insurance, including retirees, but excludes those receiving civil servant medical subsidies [4][5]. Funding and Contribution - The funding for the subsidy will be jointly borne by employers and employees, with provisions for cases where employers cannot afford their share [5][6]. Payment Standards - The subsidy will cover medical expenses exceeding the maximum payment limit of the basic medical insurance, with a payment rate of 90% for eligible expenses within the defined limits [6][8]. Conditions for Eligibility - Eligibility for the subsidy aligns with the conditions for basic medical insurance, meaning those who do not qualify for the latter cannot receive the subsidy [6][7]. Management and Oversight - The funds for the subsidy will be managed separately from the basic medical insurance fund, with strict regulations to prevent misuse [6][7]. Implementation and Duration - The measures will be directly settled at designated medical institutions, and the program is set to take effect on January 1, 2026, with a validity of five years [7][8].