欢迎扫描下方二维码关注： 本案例中本次转让财产的收入额 小于财产原值和合理费用之和, 应纳税所得额为零，因此不需要缴纳个人所 得税。 ELETERE 根据《中华人民共和国印花税法》的《印 花税税目税率表》，个人书立的动产买卖合同 不在征税范围内。 本案例中,小李不需要缴纳印 税。 四、三钢两岸线 根据《财政部 税务总局 工业和信息化部 关于延续和优化新能源汽车车辆购置税减免政 策的公告》（财政部 税务总局 工业和信息化 部公告2023年第10号） C THE THE FELL T C 对购置日期在2024年1月1日至2025 年12月31日期间的新能源汽车免征车辆 购置税。 其中,每辆新能源乘用车免税额不超过3万元。 对购置日期在2026年1月1日至2027 年12月31日期间的新能源汽车减半征收 车辆购置税。 其中,每辆新能源乘用车减税额不超过1.5 万元 购置日期按照机动车销售统一发票或海关 关税专用缴款书等有效凭证的开具日期确定。 享受车辆购置税减免政策的新能源汽车， 是指符合新能源汽车产品技术要求的纯电动汽 车、插电式混合动力（含增程式）汽车、燃料 电池汽车。新能源汽车产品技术要求由工业和 信息化部会 ...

Core Viewpoint - The article discusses the recent announcement by the State Taxation Administration regarding the optimization of corporate income tax prepayment declaration, highlighting changes in the tax allocation calculation method for consolidated tax reporting among branches and the updates to the relevant forms [1][2]. Summary by Sections Changes in Tax Allocation Calculation Method - The new method for tax allocation calculation has been extended from the final settlement phase to the prepayment phase, allowing enterprises to allocate the taxable income up to the current month or quarter before deducting the pre-paid tax amounts from the total and branch institutions [2][3]. Data Item Optimization - Several data items in the tax declaration forms have been optimized, including the renaming of fields and the introduction of new items to better reflect the actual tax obligations and allocations among the main and branch institutions [3][4]. Form Name Changes - The name of the form has been updated from "Corporate Income Tax Consolidated Tax Allocation Table for Branches" to "Corporate Income Tax Consolidated Tax Allocation Table" to align with the new calculation methods and data items [4][5]. Example of Tax Allocation Calculation - An example is provided illustrating how a company with multiple branches calculates its tax obligations and allocations based on different distribution ratios across quarters, demonstrating the practical application of the new rules [5][6].

Core Viewpoint - The article emphasizes the legal implications and penalties associated with the illegal sale or disclosure of invoice data, highlighting the importance of compliance with tax regulations [2][4]. Policy Regulations - According to Article 23, Clause 6 of the "Invoice Management Measures of the People's Republic of China," any unit or individual must use invoices in accordance with regulations and is prohibited from stealing, intercepting, altering, selling, or leaking invoice data [2]. - Article 36 of the same regulation states that unauthorized printing, forging, or altering invoices can lead to confiscation of illegal gains, destruction of tools and illegal items, and fines ranging from 10,000 to 50,000 yuan, with severe cases facing fines up to 500,000 yuan and potential criminal charges [4]. Compliance Assurance - The article concludes with a commitment to adhere to laws and regulations, reinforcing the importance of being a law-abiding citizen in the context of tax compliance [5].

欢迎扫描下方二维码关注： 村民 A 陈大哥，你家猪场今年效益真好，看你又添了新的喂料设备，出栏的猪也比去年多不少！ 是啊，今年我不光给猪场扩大了规模，前几天还从国外进了批专用饲料，相信猪的出栏品质肯定能更好！ 村民 B 进口饲料？那不得交不少进口增值税？成本是不是得高一大截啊？ 村民 A 一开始我也担心这个，后来找镇上税务所问了才知道，咱进口的饲料要是在规定范围里，能免进口环节的增值税呢，给我省了 不少钱。 村民 B 原来还有这优惠！我侄子家也想搞养殖，回头我把这政策跟他说说。 村民 A 一起来了解进口玉米糠、稻米糠等饲料免征增值税政策的具体规定吧。 XIANGSHOUZHUTI 进口饲料的纳税人 YOUHUINEIRONG 经国务院批准，对《进口饲料免征增值税范围》所列进口饲料范围免征进口环节增值税。 XIANGSHOUTIAOJIAN 纳税人进口《进口饲料免征增值税范围》内的饲料。 ZHENGCEYIJU 《财政部 国家税务总局关于免征饲料进口环节增值税的通知》（财税〔2001〕82号） 来源：国家税务总局烟台市税务局 国家税务总局烟台市莱山区税务局 国家税务总局烟台高新技术产业开发区税务局 编发：国家税 ...

Group 1 - The article discusses the classification and reporting requirements for different types of export income, specifically self-operated export income, entrusted export income, and export agency fee income [4][5][6] - Companies engaged in export agency business must accurately report the information of the principal and include export agency fee income in their operating revenue [4][5][6] - A summary table for entrusted export situations must be submitted, detailing the actual principal's information and export amounts, especially when multiple customs export declaration numbers are involved [4][5][6] Group 2 - An example is provided where Company C acts as an export agent for Company D, which in turn is acting on behalf of Company E, the actual producer and seller [5][6][7] - Company C is responsible for reporting the actual principal, Company E, and must include the relevant export amounts in their tax filings [7][9] - The article emphasizes the importance of accurate reporting to avoid misclassification of export amounts and potential tax liabilities [4][5][6]

Group 1 - The article discusses the adjustment of the upper and lower limits for the payment base of employee basic pension insurance, unemployment insurance, and work injury insurance in the province for the year 2025, with the upper limit set at 22,795 yuan/month and the lower limit at 4,650 yuan/month [2] - Employers can pay the adjusted insurance fees through the social insurance fee management client starting from October 2025, with the deadline for completing the payment by December 2025 without incurring late fees [2] - The article provides a step-by-step guide for employers on how to declare and pay the adjusted social insurance fees [2] Group 2 - The article mentions that personal contracts for buying cars do not require stamp duty, as they are classified as personal contracts for movable property [8][9] - It highlights that not only car purchases but also personal purchases of furniture, appliances, and housing transactions are exempt from stamp duty [9] - The article emphasizes that electronic orders made online with e-commerce operators are also exempt from stamp duty [9] Group 3 - The article outlines various tax benefits available during the upcoming long holiday, including VAT exemptions for cultural and sports service ticket revenues and simplified tax collection methods for certain service providers [11][13][16] - It details the "immediate buy and refund" policy for outbound tourists, allowing them to claim refunds on purchases made in designated stores [12] - The article also mentions tax exemptions for land and property used by religious sites and parks, as well as reduced income tax rates for small-scale taxpayers [20][21]

Core Viewpoint - The article discusses various tax benefits and exemptions available for individuals and businesses, particularly in the context of the upcoming holiday season, aimed at stimulating consumption and supporting the tourism industry [13][22]. Tax Benefits for Tourists and Businesses - VAT exemptions are available for ticket revenues from cultural and sports services provided by certain institutions, including museums and cultural venues [15][16]. - Tourists can benefit from a "buy and refund" policy for VAT on purchases made in designated stores, provided they meet specific conditions [14]. - There are provisions for reduced VAT rates for small-scale taxpayers, allowing them to enjoy a lower tax burden [26]. Property and Land Use Tax Exemptions - Religious sites and parks are exempt from urban land use tax and property tax [23]. - Individuals and entities engaged in agricultural activities for tourism purposes may also be exempt from urban land use tax [23]. - Small-scale taxpayers with annual taxable income not exceeding 2 million yuan can benefit from a reduction in personal income tax [24]. Additional Tax Policies - The article outlines that small-scale VAT taxpayers with monthly sales below 100,000 yuan can enjoy a halved tax rate for various taxes, including property tax and urban land use tax [26]. - There are specific tax exemptions for imported goods sold in duty-free shops, which are exempt from customs duties and VAT [27].

欢迎扫描下方二维码关注： 申税小微有话说： 在企业日常经营中，手续费支出十分常见，小到银行转账手续费，大到中介服务佣金，这类支出能否在企业所得税税前扣除？ 扣除限额多少？直接影响企业税务成本。 今天申税小微就结合最新政策，从" 常规行业扣除标准""特殊情形扣除规则""政策依据 "三方面，帮大家理清手续费税前扣除 的关键要点。 01 常规行业扣除标准（按行业分类） 扣除限额 ：与合法中介机构/个人签订协议的， 按协议确认收入金额 的5%计算限额 ， 超限额部分不得扣除。 举例 ：某贸易公司委托中介促成1000万元合同，支付60万元手续费。扣除限额=1000×5%=50万元，超出的10万元无法税 前扣除。 注意 ：需通过转账支付（委托个人除外）， 现金支付不可扣除 ；发行股票支付的 承销手续费也不可扣除。 扣除限额： 按当年全部保费收入扣除退保金等后的18%计算限额， 超限额部分可结转以后年度扣除 （区别于一般企 业"当年不扣"）。 举例 ：某保险公司当年保费收入扣除退保金后余额5000万元，支付手续费950万元。扣除限额=5000×18%=900万元，超 出的50万元可结转次年扣除。 扣除 场景 ：仅针对" 委 ...

Group 1 - The article discusses two types of business deregistration: simplified deregistration and regular deregistration [2] - Simplified deregistration is applicable for taxpayers who have not engaged in tax matters, have not used invoices, and have no outstanding tax issues [3] - Regular deregistration is required for taxpayers who do not meet the criteria for simplified deregistration and must apply through the electronic tax bureau [4] Group 2 - The process for regular deregistration involves logging into the electronic tax bureau and selecting the appropriate deregistration reason [5][6] - Different deregistration reasons trigger different processes, such as immediate deregistration for certain conditions or the need for additional reports for mergers and splits [9][10] - The system provides prompts and guidance based on the selected deregistration reason, ensuring compliance with tax regulations [11][12] Group 3 - Immediate deregistration can occur if the taxpayer meets the qualifications and has no unresolved matters [12] - If there are unresolved matters, the system allows for either resolving those matters or signing a commitment to complete them later [14][16] - The completion of all necessary tax filings and clearances is essential before proceeding with the deregistration process [17][18] Group 4 - The article outlines the steps for handling unresolved matters during the deregistration process, including the need to refresh the application after addressing these issues [20][26] - The system will confirm eligibility for deregistration after all matters are resolved, allowing the taxpayer to proceed with the application [21][28] - Taxpayers can track the progress of their deregistration application through the electronic tax bureau [29][32]

欢迎扫描下方二维码关注： 今天，跟着小编一起来学习一下吧~ 一、增值税 根据《国家税务总局关于发布〈纳税人跨县（市、区）提供建筑服务增值税征收管理暂行办法〉的公告》（国家税务总 局公告2016年第17号）第三条规定，纳税人跨县（市、区）提供建筑服务，应 按照财税〔2016〕36号文件规定的 纳税义务 发生时间和计税方法，向建筑服务发生地主管税务机关预缴税款，向机构所在地主管税务机关申报纳税。 根据《国家税务总局关于进一步明确营改增有关征管问题的公告》（国家税务总局公告2017年第11号）第三条规定，纳 税人 在同一地级行政区范围内跨县（市、区）提供建筑服务，不适用 《纳税人跨县（市、区）提供建筑服务增值税征收管理 暂行办法》（国家税务总局公告2016年第17号印发）。 应预缴增值税税款计算如下 跨地区提供建筑服务 需预缴哪些税款？ 有哪些注意事项？ 一般纳税人 跨县（市、区）提供建筑服务 1.适用 一般计税方法 计税的，以取得的全部价款和价外费用扣除支付的分包款后的余额，按照2%的预征率计算应预缴 税款。 应预缴税款=（全部价款和价外费用-支付的分包款）÷（1+9%）×2% 2.选择适用 简易计税方法 计税的 ...