Group 1 - The article discusses the implementation of the Stamp Duty Law in China, which took effect on July 1, 2022, stating that only business ledgers with paid-in capital and capital reserves are subject to stamp duty, while other business ledgers are exempt [3][4]. - In Guangdong Province, the stamp duty on business ledgers must be declared and paid annually, with provisions for those unable to pay annually to declare on a per-instance basis. Taxpayers must declare within 15 days after the end of the year or after the tax obligation arises [3][4]. - Taxpayers who are required to declare annually must still submit a "zero declaration" if no tax is owed for that year [3][4]. Group 2 - The article outlines the steps for declaring and paying stamp duty through the electronic tax bureau, including selecting the tax type, entering tax amounts, and submitting the information [4][21]. - The policy basis for the stamp duty includes the Stamp Duty Law of the People's Republic of China and relevant announcements from the State Taxation Administration [4]. Group 3 - The article introduces the concept of R&D expense super deduction, which allows companies to deduct R&D expenses beyond the normal cost deductions, effectively reducing their taxable income [9][12]. - From January 1, 2023, companies can enjoy a 100% super deduction on R&D expenses that do not result in intangible assets, effectively allowing a total deduction of 200% [15]. - Special provisions are made for integrated circuit and industrial mother machine companies, which can benefit from a 120% super deduction from January 1, 2023, to December 31, 2027 [15]. Group 4 - The article emphasizes the importance of timely declaration for enjoying the R&D expense super deduction, with specific deadlines for prepayment and annual tax settlement [15].

欢迎扫描下方二维码关注： 国家税务总局关于土地增值税若干征管口径的公告 发布时间：2026-01-01 来源：国家税务总局 【文 号】 国家税务总局公告2026年第3号 【成文日期】 2026-01-01 【是否有效】 全文有效 为了进一步规范土地增值税征收管理，增强土地增值税政策执行的确定性，更好服务全国统一大市场建设，现将有关事项公告如下： 一、关于土地增值税预征申报时间 纳税人申报预征土地增值税的起始时间为房地产开发项目首张预售许可证书（或现售备案证书）的发证当日；取得预（销）售收入时间早于发证 时间的，为取得首笔预（销）售收入当日。土地增值税预征税款所属期的截止时间为税务机关受理纳税人清算申报时的前一预征税款所属期终了 之日。 预征土地增值税按月或按季申报缴纳，具体由各省、自治区、直辖市和计划单列市税务局统一确定。 二、关于预征土地增值税计税依据 房地产开发企业采取预收款方式销售自行开发的房地产项目的， 预征土地增值税的计征依据＝预收款÷（1＋增值税适用税率或征收率） 。 三、关于土地增值税清算的销售收入、销售面积归集时间 纳税人办理土地增值税清算申报时，确认销售收入、销售面积的截止时间为税务机关受理 ...

Core Viewpoint - The article discusses the calculation of the taxable amount for business ledger stamp duty, detailing the basis for taxation and applicable rates. Group 1: Tax Calculation Method - The taxable amount for stamp duty on business ledgers is calculated by multiplying the tax base by the applicable tax rate [4]. - The tax base for taxable business ledgers is the total amount of paid-in capital (share capital) and capital reserves recorded in the ledger [4]. - If the paid-in capital (share capital) and capital reserves recorded in subsequent years exceed the amounts for which stamp duty has already been paid, the taxable amount is calculated based on the increase [4]. - The applicable tax rate for business ledger stamp duty is 0.29% of the total amount of paid-in capital (share capital) and capital reserves [4]. Group 2: Tax Policy for Small Enterprises - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers, small and micro enterprises, and individual businesses will have their resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding securities transaction stamp duty), land occupation tax, and education fees halved [7]. - The announcement regarding tax policies for small enterprises aims to support their development [7]. Group 3: Exemptions and Special Cases - Certain contracts and property transfer documents related to the disposal of non-performing assets by banking financial institutions and financial asset management companies are exempt from stamp duty [8]. - Newly established business ledgers for insurance guarantee fund companies are also exempt from stamp duty [8].

Core Viewpoint - The article discusses the implementation of the "Tax-related Professional Service Credit Evaluation Management Measures" by the State Taxation Administration, aimed at enhancing credit management for tax-related professional service institutions and personnel, promoting compliance with tax laws, and establishing a credit evaluation mechanism [1][25]. Group 1: General Principles - The purpose of the credit management is to evaluate the performance of tax-related professional service institutions and personnel, ensuring they operate with integrity and comply with tax laws [2]. - The State Taxation Administration oversees the national credit management work, while local tax authorities are responsible for its implementation [2][4]. Group 2: Credit Scoring Rules - Credit evaluation is divided into two categories: for tax-related professional service institutions and for service personnel, using various indicators such as compliance with regulations, service quality, and tax payment records [4][5]. - A unified credit information platform will be established to collect and process credit indicators, generating scores for institutions and personnel automatically [8]. Group 3: Credit Level Evaluation - Credit levels for institutions are categorized into five grades (TSC1 to TSC5), with TSC5 being the highest, requiring a score above 400 points [11][12]. - Institutions newly established in the previous evaluation cycle cannot be rated higher than TSC3 [13]. Group 4: Publication and Inquiry of Credit Evaluation Results - Tax authorities are required to publish credit evaluation results through various platforms, allowing taxpayers to check the credit levels of service institutions and personnel [10][18]. Group 5: Credit Review and Complaint Handling - A system for credit review and complaint handling is established, allowing institutions and personnel to contest their credit scores or classifications within specified timeframes [15][37]. - Tax authorities must respond to complaints and conduct reviews within set deadlines [16][17]. Group 6: Application of Results - The credit management system will link credit evaluations to tax services and risk management, implementing differentiated services based on credit status [26][27]. - Institutions with high credit ratings (TSC5) will receive various incentives, such as expedited tax services and priority in government procurement [27][33].

Group 1 - The article discusses the process for tax professionals to register their information and qualifications with the tax authorities, emphasizing the importance of compliance with regulations [10][11]. - It outlines the definition of reasonable salary and wage deductions for enterprises, highlighting that these should align with established salary systems and industry standards [10][11]. - The article specifies that the taxable amount for business ledger stamp duty is calculated based on the registered capital and capital reserves, with a tax rate of 0.25% [14]. Group 2 - It mentions the tax relief policies for small and micro enterprises, including a 50% reduction in various taxes, including stamp duty, from January 1, 2023, to December 31, 2027 [17]. - The article details exemptions from stamp duty for financial institutions and asset management companies when dealing with debt assets, effective from August 1, 2023, to December 31, 2027 [18]. - It explains the filing deadlines for stamp duty, indicating that taxpayers must declare and pay taxes within fifteen days after the end of the quarter or year [21].

Group 1 - The taxpayer is not the parent of a minor child but can still report the child's information to enjoy the special additional deduction for children's education if they are the guardian [2] - A taxpayer whose father is deceased and is an only child can report their grandfather's information for the elderly support special additional deduction, as the policy allows for grandparents to be considered if both parents are deceased [2] - If one of two children lacks the ability to support their parents, the remaining child cannot claim the full 3000 yuan elderly support deduction alone; the deduction must be shared among siblings [3] Group 2 - Taxpayers can download the electronic tax bureau app by searching for "电子税务局" in mobile app stores and following the registration process [4] - The electronic tax bureau app allows for the declaration and payment of various taxes, including corporate income tax, vehicle purchase tax, and other related business activities [5] - Businesses can issue invoices through the electronic tax bureau app by logging in and navigating to the appropriate section for invoice issuance [6][7]

欢迎扫描下方二维码关注： 点击上方"蓝字"，轻松关注我们 纳税缴费信用修复范围及标准 | | | 修复加分分值 | | | | --- | --- | --- | --- | --- | | 修复情形 | 扣分 分值 | | 30 日后 | 90 日后 | | | 3 日内 | 3 日后 30 日内 | | | | | 科正 | 织正 | 90 日内 | રેન્ડ | | | | | 织正 | | | 010101. 未按规定期限办理税 | 5 分 5 分 | 涉及税费款 2000 元以下的加5分, | 3 4 | 2 4 | | 费申报 | | | | | | | | 其他的加4分 | | | | 010102. 未按规定期限代扣代 | 5 分 5 + | 涉及税费款 2000 元以下的加5分, | 3 A | 2分 | | 缘 | | | | | | | | 其他的加4分 | | | | 010504. 未按规定(期限)提供 | 3 4 3 A | 2.4分 | 1.8 分 | 1.2分 | | 品来说解花思故 | | | | | | 020101. 未按规定期限缴纳已 | 5 分 X | 涉及税费款 ...

Core Viewpoint - The article outlines the implementation of a new policy for the recycling and upgrading of consumer goods in 2026, emphasizing the need for coordinated efforts among various departments and the establishment of a unified subsidy framework to enhance efficiency and effectiveness in the consumer market [2][8]. Group 1: Policy Implementation and Funding - The central government will continue to allocate long-term special bond funds to support the recycling policy, with local governments required to match funding proportionally [2]. - A unified subsidy standard will be established for four key areas: automobile scrapping and replacement, six categories of home appliances (refrigerators, washing machines, televisions, air conditioners, computers, water heaters), and four categories of digital and smart products (mobile phones, tablets, smart watches/bands, smart glasses) [2]. - Local governments must develop a balanced plan for the use and disbursement of subsidy funds to ensure smooth implementation of the recycling policy [3]. Group 2: Local Autonomy and Support for New Technologies - Local governments are granted more autonomy to implement subsidy policies, allowing them to determine specific subsidy categories and standards within the framework of the national policy [4]. - The policy encourages support for high-efficiency, water-efficient, and environmentally friendly products, as well as new generation smart terminals as defined by the "Artificial Intelligence +" initiative [4]. Group 3: Efficiency and Compliance - The article emphasizes the need to upgrade the subsidy information system to enhance the efficiency of subsidy application reviews and approvals, connecting data across various departments [5]. - A unified management system for participating businesses will be established to ensure fair participation and prevent fraudulent activities [5][6]. - Local governments are required to monitor product pricing and quality to prevent illegal practices such as selling substandard goods [6]. Group 4: Organizational Support and Public Engagement - A collaborative mechanism among various government departments will be established to enhance data sharing and joint inspections to prevent fraud [7]. - Channels for public consultation and reporting on the recycling policy will be created to encourage social oversight and improve the management of subsidy funds [7]. - The article calls for promotional activities to raise awareness of the recycling policy and its benefits, integrating it with broader consumer initiatives [7].

Core Viewpoint - The article outlines the implementation details of the 2026 automobile trade-in subsidy policy, aimed at promoting the replacement of old vehicles with new ones, particularly focusing on environmentally friendly options such as electric vehicles and low-emission gasoline cars [3][4]. Chapter Summaries Chapter 1: Vehicle Scrapping and Replacement - In 2026, individuals who scrap gasoline vehicles registered before June 30, 2013, diesel vehicles registered before June 30, 2015, or new energy vehicles registered before December 31, 2019, will receive a one-time subsidy when purchasing eligible new vehicles. The subsidy for new energy vehicles is 12% of the new car's sales price, capped at 20,000 yuan, while for gasoline vehicles with an engine size of 2.0 liters or less, it is 10%, capped at 15,000 yuan [4]. Chapter 2: Vehicle Exchange and Replacement - Individuals selling their registered vehicles and purchasing eligible new energy or low-emission gasoline vehicles will receive a subsidy of 8% of the new car's sales price (up to 15,000 yuan) for new energy vehicles and 6% (up to 13,000 yuan) for gasoline vehicles [7]. Chapter 3: Subsidy Review and Payment - Local business authorities will review subsidy applications in collaboration with relevant departments and provide feedback through the national automobile trade-in platform. The review process aims to be efficient, with a target of completing the review within 15 working days and subsidy payments within 30 working days [10][11]. Chapter 4: Subsidy Fund Management - The National Development and Reform Commission and the Ministry of Finance will allocate special long-term bonds to support the subsidy policy, with local governments required to match funding. The subsidy funds will be used evenly throughout the year [13]. Chapter 5: Supervision and Management - Local authorities are responsible for supervising the implementation of the subsidy policy, ensuring compliance with regulations, and preventing fraudulent claims. A joint regulatory mechanism involving multiple departments will be established to oversee the process [15][16]. Chapter 6: Supplementary Provisions - The policy defines passenger vehicles as small and micro passenger cars registered with public security traffic management departments. The implementation of these guidelines will begin on January 1, 2026, with local authorities required to develop specific implementation details [20].

Core Viewpoint - The article discusses the continuation of the policy to halve the vehicle purchase tax for trailer purchases, effective until December 31, 2027, and outlines the conditions and procedures for benefiting from this tax reduction [7]. Group 1: Policy Details - The purchase date for the tax reduction is determined by the issuance date of the "Motor Vehicle Sales Unified Invoice," "Customs Duty Payment Certificate," or other valid documents [3]. - Trailers are defined as non-powered vehicles that require a motor vehicle for normal operation and are used for transporting goods [4]. Group 2: Eligibility and Management - To qualify for the tax reduction, trailers must be marked with a tax reduction identifier. For domestic trailers, manufacturers must indicate "yes" in the relevant field when uploading the "Motor Vehicle Whole Vehicle Factory Certificate" [6]. - For imported trailers, dealers or individuals must indicate "yes" when uploading the "Imported Motor Vehicle Electronic Information Sheet" [6]. - The Ministry of Industry and Information Technology will verify the tax reduction identifiers submitted by manufacturers and individuals and relay this information to the tax authorities [6]. Group 3: Compliance and Penalties - Entities and individuals that mark their trailers with the tax reduction identifier must ensure that the vehicle products match the information on the certificates. Providing false information to obtain tax reductions will result in penalties according to relevant laws and regulations [7].