欢迎扫描下方二维码关注： 政策核 心 Part.1 自2023年1月1日至2027年12月31日，允许 先进制造业企业 按照 当期可抵扣进项税额加计5% 抵减应纳增值税税额（以下称加计 抵减政策）。 政策依据：《财政部 税务总局关于先进制造业企业增值税加计抵减政策的公告》（财政部 税务总局公告2023年第43号） 享受对象 Part.2 先进制造业企业 是指高新技术企业（含所属的非法人分支机构）中的制造业一般纳税人。 高新技术企业是指按照 《科技部 财政部 国家税务总局关于修订印发〈高新技术企业认定管理办法〉的通知》 （国科发火 〔2016〕32号）规定 认定的高新技术企业 。 先进制造业企业具体名单，由 各省、自治区、直辖市、计划单列市 工业和信息化部门会同同级科技、财政、税务部门确定。 加计抵减情形 Part.3 先进制造业企业按照现行规定计算一般计税方法下的应纳税额（以下称抵减前的应纳税额）后，区分以下情形加计抵减： 1.抵减前的应纳税额 等于零的 ，当前可抵减 加计抵减额 全部结转下期抵减； 2.抵减前的应纳税额 大于零，且大于当期可抵减加计抵减额的 ，当期可抵减加计抵减额全额从抵减前的应纳税额中抵减 ...

Group 1 - The article discusses the verification mechanism established by tax authorities to ensure compliance with the housing loan interest deduction policy, particularly focusing on the conditions under which taxpayers can claim these deductions [9] - It highlights instances of taxpayers attempting to exploit the system by reusing loan contracts from previously sold properties to claim deductions, which is against the regulations [8][7] - The tax authorities are utilizing big data analysis to identify and address tax risks associated with false reporting of housing loan interest deductions, and they will communicate with taxpayers to correct errors [9] Group 2 - The article outlines the tax benefits available for enterprises hiring specific groups, such as poverty alleviation populations and unemployed individuals, detailing the information-sharing mechanisms between various government departments to verify eligibility [11] - It specifies that enterprises can retroactively apply for tax refunds if they meet the criteria for hiring these groups in previous years but failed to claim the benefits in time [14] - The announcement also emphasizes the integration of various identification documents to streamline the verification process for tax benefits related to employment [11][13]

Core Viewpoint - The article emphasizes the importance of compliance in personal income tax reporting for business income, highlighting recent cases of tax evasion and providing guidance on the upcoming tax filing process for 2025 [2][4]. Group 1: Definition and Scope of Business Income - Business income refers to earnings obtained by individual businesses, sole proprietorships, partnerships, and individuals engaged in various paid services such as education, healthcare, and consulting [2][6]. - Individuals who need to file include owners of individual businesses, sole proprietors, partners in partnerships, and others earning business income within China [2][5]. Group 2: Filing Requirements and Deadlines - The deadline for filing the personal income tax for business income is set for March 31 of the year following the income year, with the 2025 tax filing period being from January 1 to March 31, 2026 [4]. - Taxpayers with income from multiple sources must choose one tax authority to submit their annual consolidated tax return [3][5]. Group 3: Tax Calculation and Submission Process - The taxable income is calculated as the total revenue minus costs, expenses, and losses, subject to a progressive tax rate ranging from 5% to 35% [7]. - The filing process involves logging into the electronic tax system, entering relevant income and expense data, and submitting the tax return [8][11]. Group 4: Additional Filing Procedures - For those with income from multiple locations, a consolidated tax return must be submitted, and specific forms must be filled out accordingly [3][13]. - After successful submission, taxpayers can proceed to pay the tax due [11][18].

Core Viewpoint - The article emphasizes the importance of adhering to the regulations regarding enterprise name registration, particularly avoiding names that violate national strategic policies or resemble existing influential names in the same industry [6][10][11]. Group 1: Regulations on Enterprise Name Registration - The "Enterprise Name Registration Management Regulations Implementation Measures" prohibit the use of words related to national major strategic policies in enterprise names [6][10]. - It is advised that applicants avoid using popular internet terms to increase the likelihood of name registration approval [6]. - The registration authority will conduct a thorough review of the proposed names, focusing on the presence of prohibited words and overall compliance with registration regulations [6][10]. Group 2: Case Studies and Ethical Considerations - A case is presented where an individual attempted to register a name similar to a well-known company's, which could mislead the public and is considered dishonest [7][8]. - The article stresses the principle of honesty and respect for existing legitimate name rights, advising against names that could cause confusion [9][10]. - Violating these regulations can lead to administrative penalties and the requirement to change the registered name [10][11].

欢迎扫描下方二维码关注： 我们公司有房产在徐汇区，但是不清楚城镇土地使用税的土地等级是几 级，在办理税源信息采集的时候要怎么填写呢？ 城镇土地使用税税源信息采集的功能如何使用 城镇土地使用税的土地等级需要依据文件来判断，正好现在城镇土地使用税 税源采集界面有土地等级预填功能，让我们来一起看一下吧！ 根据《上海市人民政府关于印发<上海市城镇土地使用税实施规定>的通知》（沪府规〔2019〕6号）第三条、本市城 镇土地使用税根据下列不同区域，分为五个纳税等级： （一）内环线以内区域：一至三级； （二）内环线以外、外环线以内区域：二至四级； （三）外环线以外区域：三至五级。 各纳税等级区域的具体范围，由市税务局确定并公布。 | 02 | 第二步 | | --- | --- | | | 进入功能界面，点击【新增税种】。 | | 03 | 第三步 | | | 勾选增加本期申报税种："城镇土地使用税"，点击【确定】。 "城镇土地使用税"卡片增加成功。 | | 04 | 第四步 | | | 点击卡片上的【税源采集】，跳转到城镇土地使用税明细表界面。自动带出已有土地信息。 | 06 第六步 各纳税等级的具体范围，需要进一步依据 ...

Core Viewpoint - The article discusses the adjustments to the new energy vehicle (NEV) purchase tax exemption policy, effective from 2026, as announced by the Ministry of Finance, State Taxation Administration, and the Ministry of Industry and Information Technology [1]. Summary by Sections Tax Exemption Policy - NEVs purchased between January 1, 2024, and December 31, 2025, will be exempt from vehicle purchase tax, with a maximum exemption of 30,000 yuan per vehicle [3]. - From January 1, 2026, to December 31, 2027, NEVs will be subject to a 50% reduction in vehicle purchase tax, with a maximum reduction of 15,000 yuan per vehicle [3]. Examples of Tax Calculation - For a NEV priced at 200,000 yuan (excluding VAT), the vehicle purchase tax at a rate of 10% would be 20,000 yuan. Under the exemption policy, the buyer would not need to pay any tax as it is within the exemption limit [3]. - For a NEV priced at 400,000 yuan, the tax would be 40,000 yuan, but the buyer can only claim a maximum exemption of 30,000 yuan, resulting in a tax payment of 10,000 yuan [3]. 2026 Tax Reduction Example - If a NEV is purchased for 150,000 yuan in 2026, the tax would be 15,000 yuan, and under the 50% reduction policy, the buyer would pay 7,500 yuan [4]. - For a NEV priced at 400,000 yuan, the tax would be 40,000 yuan, and the buyer would only receive a maximum reduction of 15,000 yuan, resulting in a tax payment of 25,000 yuan [4]. Special Considerations for Battery Swap Models - NEVs sold under the "battery swap model" must meet specific technical standards, and the vehicle purchase tax will be calculated based on the price excluding the battery [6]. - For a NEV priced at 140,000 yuan (excluding battery) and a battery priced at 60,000 yuan, the tax on the vehicle would be 14,000 yuan, with a 50% reduction leading to a tax payment of 7,000 yuan [7].

Group 1 - The article provides a detailed guide on how to use the social security fee management client for employers, including steps for logging in and submitting wage declarations [3][4][5] - It outlines the process for daily wage declarations and monthly declarations by insurance type, emphasizing the importance of initializing and submitting employee wage information correctly [4][5][6] - The article explains the functionality of the system, such as adding employees, batch uploading data, and checking the status of submissions, which is crucial for compliance with local regulations [6][7] Group 2 - The article highlights the importance of confirming the accuracy of wage data before submission, as it affects the social security contributions for employees [6][7] - It mentions the need for employers to be aware of local policies when selecting the type of declaration to ensure compliance with regulations [5][6] - The article encourages users to utilize the query functions to track the status of their submissions, which can help in identifying any issues that may arise during the declaration process [7]

欢迎扫描下方二维码关注： 供稿：台州市椒江区局 作者：杨云滔 吴羽茜 来源台州税务 欢迎扫描下方二维码关注： 登录电子税务局,依次点击【我要办税】- 【税务数字账户】-【发票业务】; 首页 我要力税 HALL CAR tion need 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。 第二步 收到的全面数字化电子发票 (不含在电子发票服 务平台开具的纸质发票)，自然人通过个人所得税 APP "办&查" - "个人票夹" 推送至本单位后, 单位 可进行查看下载等操作。 操作步骤看过来! 11 == KrangA 厂 収示相 RSL方 / 仪表相 1 温馨提示：收票箱可接收与您存在任职受雇关系的自然人推送的发票，接收后根据需要进行查看、下载 × 收到的发票 拒收 国收站 推送日期 (止) | 2025-12-09 * 处理状态 | 未查看 推送人 | 清瑜入 推送日期 (起) | 2025-12-01 0 日 < 图 数电发票 ...

Group 1 - The article provides a detailed guide for taxpayers on the process of prepaying individual income tax on business income, emphasizing the importance of timely submission and payment [6][7][10] - Taxpayers must submit the tax declaration form within fifteen days after the end of each month or quarter, and complete the annual reconciliation by March 31 of the following year [5][6] - The article outlines the steps for online submission through the Natural Person Electronic Tax Bureau, including logging in, entering income and cost information, and submitting the declaration [9][12][10] Group 2 - The article discusses the R&D expense super deduction policy, which allows companies to deduct additional amounts for R&D expenses beyond regular cost deductions, effectively reducing taxable income [18][20] - From January 1, 2023, companies can enjoy a 100% super deduction on R&D expenses that do not form intangible assets, leading to a total deduction of 200% [23][24] - Companies that create intangible assets can amortize these costs at 200% for tax purposes, with specific deadlines for claiming these deductions during prepayment and annual tax reconciliation periods [24][23]

Group 1 - The article discusses the regulations regarding the deductibility of reasonable salary and wage expenses for enterprises as per the Corporate Income Tax Law of the People's Republic of China [2] - It defines "reasonable salary and wages" as all forms of labor compensation paid to employees, including basic salary, bonuses, allowances, subsidies, year-end raises, and overtime pay, but excludes employee welfare expenses and various social insurance contributions [2] - The article references a notification from the State Administration of Taxation that further clarifies the definition of reasonable salary and wage expenses [2]