Group 1 - The article provides guidance on how to verify if a business is a general taxpayer, including steps to access the new electronic tax bureau for verification [1][2] - It explains the process for handling electronic invoices, stating that certain types of invoices cannot be voided but can only be redressed [4] - The article outlines the conditions under which paper VAT invoices can be voided, including scenarios like sales returns or errors in invoicing [6][7] Group 2 - It details how to check the progress of invoice quota adjustment applications through the new electronic tax bureau [8] - The article summarizes the tax obligations for taxpayers selling taxable products, specifying when the tax obligation arises based on different payment methods [12][13] - It discusses the export tax refund policy, highlighting the adjustments in VAT rates for general taxpayers and the conditions for export tax refunds [19][20][21]

Core Viewpoint - The article discusses the new tax credit evaluation system, emphasizing that the expanded evaluation scope does not necessarily lead to easier penalties for companies, as the system aims to protect compliant entities and encourage proactive corrections [3][4]. Group 1: Evaluation Criteria - The new tax credit evaluation method introduces a scoring system where basic scores are preserved, allowing for a margin of error for businesses with complete tax information [4]. - The evaluation criteria for late tax filings have shifted from a per tax type basis to a monthly calculation, making the evaluation process more scientific [4]. - Specific conditions, such as having zero VAT payable due to legitimate reasons, will not negatively impact a company's credit rating [4]. Group 2: Credit Repair Mechanism - Companies can actively repair their credit after a penalty by correcting minor infractions within three days, allowing for a full restoration of points [5]. - The adjustment of the credit repair scale has increased the potential recovery of points from 80%, 40%, and 20% to 80%, 60%, and 40% respectively, incentivizing timely corrections [5]. - A gradual repair mechanism has been introduced for companies that are unable to pay all taxes due to financial difficulties, allowing for partial credit recovery based on timely payments [5]. Group 3: Compliance and Penalties - The article clarifies that minor infractions corrected promptly will not lead to administrative penalties, thus preserving the tax credit rating [5]. - Companies that maintain a clean record of no new infractions for six months after a penalty can recover points incrementally, with a maximum recovery of 11 points [5].

Core Viewpoint - The article announces the launch of an intelligent pre-filling feature for environmental protection tax declarations in Sichuan, effective from January 1, 2026, aimed at improving tax declaration efficiency through automated methods [1]. Group 1: Intelligent Pre-filling Features - The intelligent pre-filling function includes three methods: automatic monitoring method, pollutant discharge coefficient method, and construction dust sampling measurement method [1]. - The automatic monitoring method utilizes online monitoring data shared by ecological and environmental departments to automatically calculate and pre-fill tax declarations, allowing users to confirm the accuracy of pre-filled data [1]. - The pollutant discharge coefficient method integrates a manual with 230 industry-specific pollutant discharge coefficients, enabling users to select and fill in minimal fields for automatic calculation of tax amounts [1]. - The construction dust sampling measurement method allows users to input minimal project information and select dust control measures, with the system automatically calculating pollution equivalents for tax declaration [4]. Group 2: User Guidance and Support - Users can easily navigate the new electronic tax bureau for tax declaration through the intelligent pre-filling features, significantly reducing manual entry errors and improving efficiency [1]. - For any questions during the operation, users are encouraged to contact the tax payment service hotline for assistance [4].

Core Viewpoint - The article outlines the guidelines for the annual social insurance fee declaration for employers in Xinjiang for the year 2026, emphasizing the importance of timely submission and compliance with the specified wage declaration procedures [2]. Group 1: Declaration Requirements - The annual wage declaration for social insurance fees in Xinjiang for 2026 starts on January 1 and ends on March 31 [4]. - Employers can declare wages online through the social insurance fee management client or the national unified electronic tax bureau (Xinjiang), or they can do it offline at the tax service hall or government service center [4][8]. Group 2: Contribution Base Limits - The contribution base limits for 2026 will initially follow the 2025 limits, with a lower limit of 5,069 yuan/month and an upper limit of 25,344 yuan/month [6]. - For pension, unemployment, and work injury insurance, if the declared wage is below 5,069 yuan, it will be adjusted to this lower limit; if above 25,344 yuan, it will be capped at this upper limit [6]. - For medical insurance, if the declared wage is below 5,069 yuan, it will be adjusted to this lower limit; if above, the declared wage will be accepted [6]. Group 3: Declaration Process - Employers can use the social insurance fee management client to declare wages by entering individual employee data or by batch uploading [9][12]. - The electronic tax bureau allows for similar processes, where employers can submit data for individual or multiple employees [16][17]. Group 4: Adjustment Procedures - Employers must submit the annual wage declaration within the specified period and can adjust declared wages if necessary, with specific procedures for increasing or decreasing the declared amounts [25]. - If an error occurs in the declaration, employers can adjust the declared wages online or must provide supporting documents for adjustments to the tax authority if decreasing the declared wages [25].

欢迎扫描下方二维码关注： 别收益金划转至税务部门征收。 @浙江脱贫 凡在中华人民共和国陆地领域和所辖海 域独立开采并销售原油的企业,以及在上述 领域以合资、合作等方式开采并销售原油的 其他企业(以下简称合资合作企业)，均应当 按规定缴纳石油特别收益金。 中外合作油田按规定上缴国家的石油增 值税、矿区使用费、国家留成油不征收石油 特别收益金。 | 计征依据和标准 | 《《 石油特别收益金征收实行 5级超额累进 从价定率 量征。征收比率按石油开采企业 销售原油的月加权平均价格确定。 为便于参照国际市场油价水平，原油价 格按美元/桶计价,起征点为65美元/桶。具 体征收比例及速算扣除数如下: | 原油价格 (美元/糖) | 征收比率 | 速算扣除数 (美元/桶) | | --- | --- | --- | | 65-70(含) | 20% | 0 | | 70-75(含) | 25% | 0.25 | | 75-80(含) | 30% | 0.75 | | 80-85(含) | 35% | 1.5 | | 85以上 | 40% | 2.5 | 石油特别收益金= 158 117 计算石油特别收益金时, 原油吨桶比按石 ...

Core Viewpoint - The Inner Mongolia Autonomous Region has confirmed the tax-exempt status for 42 non-profit organizations, including the Inner Mongolia Charity Federation, valid from 2025 to 2029 [3][4]. Group 1: Tax Exemption Qualification - The tax exemption qualification is based on the "Enterprise Income Tax Law" and its implementation regulations, confirming that these organizations meet the criteria for tax exemption [3]. - The tax-exempt status is effective for the tax periods from 2025 to 2029 [3]. Group 2: Management and Compliance - Tax authorities are required to manage the tax-exempt status of these organizations strictly, ensuring proper distinction between exempt and taxable income [3]. - If any organization no longer meets the exemption criteria, it must be reported for re-evaluation or cancellation of its tax-exempt status [3]. Group 3: List of Tax-Exempt Organizations - A total of 42 organizations have been granted tax-exempt status, including notable entities such as the Inner Mongolia Charity Federation and the Baotou Rural Development Foundation [4][5].

Group 1 - The article discusses the tax deductions available for housing rental expenses for taxpayers who do not own property in their primary work city, with specific deduction amounts based on city classification [3][4][14] - Taxpayers in direct-controlled municipalities, provincial capitals, and other cities designated by the State Council can deduct 1500 yuan per month, while those in cities with a population over 1 million can deduct 1100 yuan, and those in cities with a population under 1 million can deduct 800 yuan [4][14] - The article outlines the conditions under which married couples can claim deductions, specifying that if both spouses work in different cities without owning property, they can each claim the deduction [4][14] Group 2 - The article provides a step-by-step guide on how to claim the housing rental deduction through the personal income tax app, emphasizing the selection of the appropriate deduction year [5][6] - It highlights the importance of retaining rental contracts for verification purposes when claiming deductions [14] - The article mentions a tax refund policy for taxpayers who sell their own housing and purchase new housing within a year, detailing the conditions for full or partial tax refunds based on the purchase price [16][17]

Group 1 - The core viewpoint of the article emphasizes the regulations regarding the tax declaration location for Value-Added Tax (VAT) as stipulated in the VAT Law of the People's Republic of China [4][5] Group 2 - Taxpayers with a fixed production and business location must declare taxes to the tax authority at their institution's location or residence [4] - Taxpayers without a fixed location must declare taxes to the tax authority at the location where taxable transactions occur [4] - Individuals selling or leasing real estate, transferring natural resource usage rights, or providing construction services must declare taxes to the tax authority at the location of the real estate, natural resources, or construction services [4] Group 3 - Importers must declare taxes according to the location specified by customs regulations [5] - Withholding agents must declare and pay withheld taxes to the tax authority at their institution's location or residence; if located overseas, they must declare to the tax authority at the location of the taxable transaction [5] Group 4 - The article outlines the key points of the individual income tax special additional deductions, particularly focusing on major medical expenses [9] - Taxpayers can deduct medical expenses exceeding 15,000 yuan after insurance reimbursements, up to a limit of 80,000 yuan during annual tax reconciliation [11][20] - Medical expenses incurred by a taxpayer's spouse or minor children can be deducted by the taxpayer, while expenses for parents are not included in the deduction scope [12][13] Group 5 - Taxpayers should retain original or copied receipts for medical services and insurance reimbursements for verification purposes [14] - If both spouses have qualifying medical expenses, they can choose to deduct all expenses under one spouse, with a combined maximum deduction limit of 160,000 yuan [16] - Medical expenses incurred across different tax years are calculated based on the settlement date of the medical expenses [17] Group 6 - Expenses incurred at private hospitals can qualify for the major medical deduction if they are reflected in the medical insurance settlement system [19] - The relationship between the "deductible threshold" and the deduction limit is clarified, with the threshold set at 15,000 yuan and the limit at 80,000 yuan [20]

Group 1 - The core concept of the article is to clarify the differences between the probation period and the internship period, emphasizing that the probation period is a mutual assessment period agreed upon by both the employer and the employee, lasting no more than six months [2][4]. - The purpose of the probation period is primarily for the employer to assess the employee's suitability for the role, while the internship period is aimed at students to familiarize themselves with professional work and enhance their skills [4][5]. - The identity of the parties involved differs: individuals in a probation period are employees, whereas those in an internship are generally students [6]. Group 2 - The nature of the probation period is that it is a trial phase after hiring, governed by labor laws, while the internship is considered a social practice activity that does not establish an employment relationship [8]. - According to the Labor Contract Law, the salary during the probation period must not be less than 80% of the minimum wage for the same position in the company or the agreed salary in the labor contract, and it must also meet the local minimum wage standards [10]. - Termination of the labor contract during the probation period has specific conditions: the employee can terminate the contract with three days' notice, while the employer can only terminate it under certain circumstances as outlined in the Labor Contract Law [12][13].

Group 1 - The core viewpoint of the article is that companies can enjoy a 100% tax deduction on wages paid to disabled employees, provided they meet specific conditions outlined by the tax authorities [4][5][6] Group 2 - To qualify for the 100% tax deduction, companies must sign labor contracts of at least one year with each disabled employee and ensure they are actually working [4] - Companies must also pay social insurance for disabled employees, including basic pension, medical, unemployment, and work injury insurance, as mandated by local government policies [4] - There are no industry restrictions for companies wishing to benefit from this tax deduction, as long as they meet the specified conditions [5] Group 3 - The costs associated with social insurance and housing funds for disabled employees cannot be included in the wage total for tax deduction purposes [6] - The eligibility for the tax deduction begins from the month following the signing of the contract and payment of social insurance for newly hired disabled employees [6]