欢迎扫描下方二维码关注： 2026年度 个人所得税专项附加扣除 信息确认 12月31日 截止，我们按类别梳理了一批热点问答，希望能帮您高效完成信息 确认。下拉查看！ 子女教育 1.子女的范围包括哪些 ？ 答： 子女包括婚生子女、非婚生子女、养子女、继子女。也包括未成年但受到本人监护的非子女。 2.子女教育的扣除主体是谁 ？ 答： 子女教育的扣除主体是子女的法定监护人，包括生父母、继父母、养父母，父母之外的其他人担任未成年人的法定监护人的，比照执行。 3.子女教育的扣除标准是多少 ？ 答： 按照每个子女每年24000元（每月2000元）的标准定额扣除。 4.子女教育的扣除在父母之间如何分配 ？ 答： 父母可以选择由其中一方按扣除标准的100%扣除，即一人每月2000元扣除，也可以选择由双方分别按扣除标准的50%扣除，即一人每月1000元 扣除。只有这两种分配方式，纳税人可以根据情况自行选择。 5.在民办学校接受教育可以享受子女教育扣除吗 ？ 1.继续教育专项附加扣除的扣除范围是怎么规定的 ？ 答： 纳税人在中国境内接受学历（学位）继续教育的支出，在学历 （学位） 教育期间按照每月400元定额扣除。同一学历继续教 ...

欢迎扫描下方二维码关注： 您好, 按照你们店铺的注册资金 同志您好, 我们是 情况, 已经达到了建账标准, 按照 刚开业的建材店, 相关规定应当建账。这是相关政策 想问下个体户用不 文件，您可以带回去详细看看，有 III D 用建账啊? 疑问随时再来咨询。 (6 好的，谢谢您。 政策依据 1.《中华人民共和国税收征收管理法》 第十九条规定: 纳税人、扣缴义务人按 照有关法律、行政法规和国务院财政、 税务主管部门的规定设置帐簿,根据合 法、有效凭证记帐,进行核算。 1.《中华人民共和国税收征收管理法实施细则》 第二十二条规定：从事生产、经营的纳税人应当自 领取营业执照或者发生纳税义务之日起 1 5 日内 , 按照国家有关规定设置账簿。 2.《个体工商户建账管理暂行办法》 第八条规定: 达到建账标准的个体工 商户,应当自领取营业执照或者发生 复纳税义务之日起15日内，按照法律、 行政法规和本办法的有关规定设置账 簿并办理账务，不得伪造、变造或者 擅自损毁账簿、记账凭证、完税凭证 和其他有关资料。 李哥, 听说你们找专业会计 建账了?个体户建账有必要 兄弟,建账太有必要了! 达到 吗? 我刚开店也不懂。 标准不建账 ...

欢迎扫描下方二维码关注： —— 第四十六期 —— 每周高频热点问题汇编 2026年度个人所得税专项附加扣除信息确认已进入倒计时，截止时间为 2025年12月31日 ，税务部门提醒符合条件的居民个 人，务必及时通过个人所得税 APP完成操作！后台收到不少小伙伴的疑问： 为什么必须月底确认？ 2026年填报行不行？申报前确 认不行吗？未按时确认有啥影响？错过时间能补救吗？ 今天就结合这些问题，跟大家说清为啥要在年底前完成确认～ 一、 为什么 不能等2026确认？ 根据 《个人所得税专项附加扣除操作办法（试行）》第九条 的规定，纳税人次年需要由扣缴义务人继续办理专项附加扣除 的，应当于每年12月份对次年享受专项附加扣除的内容进行确认，并报送至扣缴义务人。纳税人未及时确认的，扣缴义务人于 次 年1月起暂停扣除 ，待纳税人确认后再行办理专项附加扣除。 小提示 1.提前确认才能"当月享受"，2026年填报会延迟优惠。12月确认后，2026年1月发工资时，公司就能直接按扣除标准算税，到 手工资即时增多；次年填报的话，1月起会按"无扣除"预缴个税，多缴的部分要等2027年汇算清缴才能退税。 2.系统不会自动延续旧信息 ， 哪 ...

Group 1 - The article discusses how businesses can manage their invoice issuance when they face insufficient invoice quotas at the beginning of the month [9][10] - Taxpayers can issue invoices within the limits of the previous month's remaining quota before completing their VAT declaration [9] - For taxpayers with low tax risk, the electronic invoice service platform can automatically increase their invoice issuance limit if they reach a certain percentage of their total issuance amount for the first time in a month [9][10] Group 2 - If the invoice quota is still insufficient, businesses can apply for manual adjustments through the electronic invoice service platform [9][10] - The process for applying for an invoice quota adjustment includes logging into the electronic tax bureau and selecting the appropriate options for adjustment [10][13] - Businesses must fill out the adjustment application with relevant information and upload supporting documents, such as purchase contracts or other materials that verify transaction authenticity [14][15]

Core Points - The new Value-Added Tax (VAT) Law of the People's Republic of China was passed on December 25, 2024, and will take effect on January 1, 2026 [1][8] - The law aims to establish a VAT system that supports high-quality development, standardizes tax collection, and protects taxpayers' rights [2][3] Chapter Summaries Chapter 1: General Principles - The VAT system is designed to serve the national economic and social development [2] - Taxpayers include individuals and entities engaged in taxable transactions within China [2][3] Chapter 2: Tax Rates - The standard VAT rate for most goods and services is set at 13% [5] - A reduced rate of 9% applies to specific sectors such as transportation and real estate [5] - Certain goods and services, including agricultural products and medical services, are exempt from VAT [24] Chapter 3: Tax Payable - Tax payable is calculated as the difference between output tax and input tax [14] - Special provisions exist for small-scale taxpayers, allowing simplified tax calculations [14][15] Chapter 4: Tax Incentives - Small-scale taxpayers with sales below a certain threshold are exempt from VAT [23] - Various sectors, including agriculture and education, are eligible for VAT exemptions [24] Chapter 5: Collection Management - VAT obligations arise at the time of transaction completion or receipt of payment [28] - Taxpayers must declare and pay VAT to the relevant tax authority based on their operational location [29] Chapter 6: Supplementary Provisions - The new VAT Law will replace the previous interim regulations starting January 1, 2026 [38]

Core Viewpoint - The article discusses the process for taxpayers to issue invoices when their available invoice quota is insufficient, particularly during the VAT declaration period, and outlines the steps for applying for a temporary increase in the invoice quota [2]. Group 1: Invoice Issuance Process - Taxpayers can issue invoices based on the remaining available quota from the previous month, not exceeding the total quota for the current month, before completing their VAT declaration [2]. - For taxpayers with a lower risk level, if the invoice amount reaches a certain percentage of the total quota for the first time in a month, the electronic invoice service platform will automatically increase the total quota for that month [2]. Group 2: Application for Quota Adjustment - If the available quota is still insufficient, taxpayers can apply for a manual adjustment through the electronic invoice service platform by filling out the adjustment request and uploading relevant attachments [2][5]. - The application process includes logging into the electronic tax bureau, navigating to the invoice usage section, and selecting the invoice quota adjustment application [3][5]. - Taxpayers must provide specific information regarding the adjustment, including the current available quota, total quota before adjustment, and the requested adjustment amount, along with supporting documents [8].

Core Viewpoint - The article discusses the changes in tax policies regarding interest income from government bonds and other financial instruments, particularly focusing on the implementation of VAT on newly issued bonds starting from August 8, 2025, while maintaining exemptions for previously issued bonds until maturity [6][9]. Tax Policy Changes - Starting from August 8, 2025, interest income from newly issued national bonds, local government bonds, and financial bonds will be subject to VAT [6][9]. - Interest income from bonds issued before August 8, 2025, will continue to be exempt from VAT until the bonds mature [6][9]. Income Tax Regulations - According to the Corporate Income Tax Law, interest income, including deposit interest, loan interest, and bond interest, is defined as income derived from providing funds to others without constituting equity investment [3][4][14]. - The law specifies that interest income is recognized based on the contractual agreement regarding the debtor's payment date [4][15]. Exemptions and Special Cases - The article highlights that interest income from national bonds is exempt from corporate income tax [7]. - For local government bonds issued from 2012 onwards, both corporate income tax and individual income tax exemptions apply [10].

Core Viewpoint - The announcement from the Ministry of Finance and the State Taxation Administration outlines the new value-added tax (VAT) policy for individuals selling residential properties, effective from January 1, 2026. Individuals selling properties purchased within two years will be subject to a 3% VAT, while those selling properties held for two years or more will be exempt from VAT [1]. Summary by Relevant Sections - **VAT Policy for Residential Property Sales**: Individuals selling residential properties purchased for less than two years will pay a 3% VAT on the total sale amount. In contrast, sales of properties held for two years or longer will be exempt from VAT [1]. - **Implementation Date**: The new VAT policy will take effect on January 1, 2026. Prior to this date, any VAT related to residential property sales that has not been declared can be processed according to the new policy [1]. - **Cancellation of Previous Regulations**: The announcement also states that the previous regulations regarding the transition from business tax to VAT will be terminated simultaneously with the implementation of the new policy [1].

欢迎扫描下方二维码关注： 来源：北京税务 来源：北京丰台税务 以按发票上注明的税额从销项税额中 抵扣; 如果取得了售票方开具的增值 税电子普通发票、数电发票中的电子 发票（普通发票），均不能作为增值 税扣税凭证来抵扣增值税销项税额。 d > 库存量 程 民航基金不可计算抵扣增值税, 该基金属于政府性基金, 不属于征收增值税的收入， 售票方无须缴纳增值税, 因此也不纳入进项抵扣范围。 从12306购买火车票，因行 程取消办理了退票。请问退票费 对应的电子发票（铁路电子客6三国四 西）省二 票) 能否用于增值税进项税额抵 仪程需 扣? -- 国铁集团所属运输企业、非 控股合资公司以及地方铁路企业 (统称铁路运输企业) 通过铁路 ! 客票发售和预定系统办理境内旅 客运输售票、退票、改签业务 时,可开具电子发票(铁路电子 客票）。铁路运输企业办理退票 业务开具的电子发票(铁路电子) 客票）具有抵扣功能，购买方为 增值税一般纳税人的，可进行用 途确认,按规定办理增值税进项 税额抵扣。 Q 改造型 Q 公司员工出差取得电子 客票行程单中单独注明了改 签费，是否可以按照购进旅 客运输服务计算抵扣进项 税? 航空运输电子客票 ...

Group 1 - The article discusses tax exemption policies for specific agricultural products, including drip irrigation belts and pipes, as well as organic fertilizers, aimed at supporting the agricultural sector [5][12][19]. - Tax exemption for drip irrigation products has been in effect since July 1, 2007, allowing eligible taxpayers to sell these products without VAT [6][11]. - Organic fertilizers are exempt from VAT starting from June 1, 2008, covering various types of organic fertilizers, including organic, organic-inorganic mixed fertilizers, and biological organic fertilizers [15][17]. Group 2 - Taxpayers selling exempt drip irrigation products must issue ordinary invoices and cannot issue special VAT invoices [7]. - For organic fertilizers, similar invoicing rules apply, requiring ordinary invoices for sales [15]. - The article outlines the necessary documentation and procedures for taxpayers to apply for these tax exemptions, including the need to retain relevant proof for verification [9][16]. Group 3 - The article also highlights other tax exemption policies, such as the exemption of consumption tax for ethanol gasoline produced from purchased taxed gasoline, effective since January 1, 2009 [20]. - Another policy mentioned is the exemption of consumption tax for biodiesel produced from waste animal and plant oils, which has been in effect since January 1, 2009, provided certain conditions are met [23].