Core Viewpoint - The implementation of the "Regulations on the Implementation of the Value-Added Tax Law of the People's Republic of China" is aimed at enhancing the operability of the tax system and ensuring the effective enforcement of the VAT law starting from January 1, 2026 [2][26]. Group 1: General Provisions - The regulations are formulated based on the Value-Added Tax Law, defining goods, services, intangible assets, and real estate [3][30]. - Taxpayers include enterprises, administrative agencies, public institutions, military units, social organizations, and individuals [3]. - The regulations specify that services and intangible assets consumed within the territory are subject to VAT, with certain exceptions for services consumed abroad [3][4]. Group 2: Tax Rates - Exported goods are defined as those declared to customs and sold to foreign entities, with a zero tax rate applicable to certain cross-border services and intangible assets [6][9]. - The regulations outline that taxable transactions must meet specific conditions, including involving multiple business activities with different tax rates [9][10]. Group 3: Tax Payable - Taxpayers can deduct input VAT from output VAT based on specific documents, including VAT special invoices and customs import VAT payment certificates [8][12]. - The regulations detail how to handle VAT adjustments in cases of sales discounts, returns, or interruptions [12][13]. Group 4: Tax Incentives - The regulations clarify the categories of entities eligible for VAT exemptions, including agricultural producers, medical institutions, and educational organizations [15][31]. - The scope, standards, and conditions for VAT incentives must be publicly disclosed and evaluated for effectiveness [16][31]. Group 5: Collection Management - Taxpayers must register as general taxpayers if their annual sales exceed the threshold for small-scale taxpayers, and they must comply with the general taxation method [17][36]. - Specific provisions are made for taxpayers engaging in taxable transactions, including the issuance of invoices and handling of errors in invoicing [19][20]. Group 6: Implementation and Evaluation - The regulations emphasize the need for a comprehensive system to support the VAT law, ensuring fairness and stability in the market [26][28]. - The Ministry of Finance and the State Taxation Administration will develop detailed operational guidelines and conduct training to facilitate the implementation of the regulations [33][34].

Core Viewpoint - The article discusses the process for confirming the special additional deductions for personal income tax for the year 2026, emphasizing the importance of annual submission and the ability to carry forward information from the previous year [2][3][4]. Group 1: Special Additional Deductions - The special additional deductions must be submitted annually, and individuals can use the "one-click carry forward" feature to import their 2025 deduction information for 2026 [2][4]. - The deductions include categories such as continuing education, children's education, major medical expenses, housing loan interest, housing rent, elderly care, and childcare for children under three years old [2][4][5]. - Users are prompted to prepare necessary documentation in advance to ensure a smooth submission process [4][5]. Group 2: Submission Process - The system allows users to confirm or modify their deduction information before final submission, ensuring accuracy in the reported data [3][4]. - Individuals can choose their method of declaration, either through their employer or by self-reporting, which affects how deductions are applied [7][8]. - After confirming all information is correct, users can submit their deductions, receiving a success notification from the system [7][8].

Group 1 - The article discusses the process of tax source collection and declaration for vehicle and vessel tax, emphasizing the steps required for both enterprises and individuals to complete their tax obligations [3][4][6] - For enterprises, the system prompts users to select applicable tax sources, such as ships and certain vehicles, and requires detailed information input including vehicle license plate number, identification codes, and administrative district [4][6] - Individuals must log into the national unified electronic tax bureau, complete their administrative information, and follow similar steps for tax source collection and declaration as enterprises [6] Group 2 - The article outlines the necessary information for maintaining vehicle and vessel data, including registration details and tax authority information, which must be accurately filled out to ensure proper tax declaration [4][6] - After completing the declaration, users can choose various payment methods, such as UnionPay or cloud payment, to finalize their vehicle and vessel tax payments [6] - The article also mentions the requirements for obtaining tax payment certificates, including necessary documentation like tax registration certificates and identification, which vary for different types of taxpayers [18]

欢迎扫描下方二维码关注： XHLE FATA 根据政策规定 | 首套住房贷款 是指购买住房享受首套住房贷款利率的住 房贷款，且住房贷款利息扣除纳税人只能 享受一次(一套)。 请您确认您所有填报的住房贷款利息涉及的房子 为同一套,在个人所得税APP-【办&查】-【办税】- 【专项附加扣除】中,逐年选择对应的查询年度查看 住房贷款专扣中的贷款合同编号，核对此前以及本次 填报的住房贷款利息扣除信息是否存在填写错误不一 致的情况，并修改更新。 特别提醒: ● 如果确定是同一套住房,请检查之前年度采集 的合同编号是否都保持一致，请您认真比对贷款合 同编号,需要比对的内容包括编号的大小写,特殊 字符以及复制粘贴时是否产生空格。不一致的年度 需要全部作废采集有误的信息,再分别按对应的年 度重新采集回正确的信息。合同编号格式一般为 【xxxx】年xxxx借字第【xxx】。 ● 如果您是同一套房且符合首套住房贷款利率 的住房贷款,由于利率调整、提前归还部分款项 等原因导致形成新的合同,有新的合同编号,当 合同编号不一致时,您需要按最新的合同编号采 集住房贷款信息,在"证明材料"模块的"贷款 合同是否发生变化"选择为"是",类型 ...

Group 1 - The article discusses the functionality of the personal income tax APP and the electronic tax bureau for confirming special additional deductions for the year 2026, allowing taxpayers to carry forward their 2025 deduction information easily [5][6] - Taxpayers are required to submit their special additional deduction information annually, and if there are no changes, they can use the "one-click carry forward" feature to transfer their information from 2025 to 2026 [5][6] - The article outlines various categories of special additional deductions, including child education, continuing education, major medical expenses, housing loan interest, housing rent, and elderly care [5][6] Group 2 - The article emphasizes that taxpayers must confirm or fill out their special additional deduction information through the personal income tax APP from December 1 to December 31 of the previous year [17] - It provides details on the major medical expense deduction, stating that taxpayers can deduct medical expenses exceeding 15,000 yuan after insurance reimbursements, up to a limit of 80,000 yuan during annual tax settlement [21][31] - The article clarifies that medical expenses for a taxpayer's spouse or minor children can also be deducted, and it is important to retain relevant medical service receipts for verification [25][22]

Group 1 - The article discusses the exemption of environmental protection tax for entities that do not exceed national and local emission standards, while those that exceed these standards are required to pay the tax [3] - It defines urban and rural sewage treatment facilities as places providing public sewage treatment services, excluding those serving industrial zones or self-built facilities by enterprises [3] - The article specifies that life waste treatment facilities include legally established incineration power plants, landfills, and composting plants [3] Group 2 - Taxpayers must ensure that the concentration of taxable air and water pollutants from any discharge point does not exceed the established pollution discharge standards to qualify for tax reductions [3] - Taxpayers seeking tax exemptions based on monitoring data must obtain data from the current month; if no data is available, the exemption will not be granted [3]

Tax Exemption for Enterprises - The article outlines the types of income that are exempt from corporate income tax according to the Corporate Income Tax Law of the People's Republic of China, including interest income from government bonds and qualified dividends from resident enterprises [2] - Non-resident enterprises with establishments in China can also receive tax-exempt dividends linked to their actual operations [2] - The article specifies that income from non-profit organizations is exempt, provided it does not include income from profit-making activities unless otherwise stipulated by the State Council [2] Support for Small and Micro Enterprises - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers, small micro-enterprises, and individual businesses will benefit from a 50% reduction in various taxes, including resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, and others [11] - This initiative is part of a broader policy to support the development of small and micro enterprises and individual businesses [10][11]

Group 1 - The article discusses the process for taxpayers to access and print invoices through the electronic tax bureau, specifically focusing on the "Full Invoice Query" feature [2][4]. - Taxpayers can enter the "Full Invoice Query" module, select the type of invoice (issued or received), set the query conditions, and click "Query" to retrieve their invoices [6][10]. - Once the results are displayed, users can select an invoice and choose to download it in various formats (PDF, OFD, XML) or print it directly [8][10]. Group 2 - The article provides instructions for bulk downloading invoices, allowing users to select multiple invoices and download them simultaneously, with a progress tracking feature available [10]. - It emphasizes the importance of following the correct steps in the electronic tax bureau to ensure efficient handling of invoice queries and downloads [4][10].

Tax Policy Support for Small Enterprises - The article discusses the tax reduction policies aimed at small-scale taxpayers, individual businesses, and small and micro enterprises, allowing eligible entities to benefit from a "six taxes and two fees" reduction policy [2]. - 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 tax (excluding securities transaction stamp tax), cultivated land occupation tax, education fee surcharge, and local education surcharge halved [2].

Group 1 - The core point of the article is the initiation of the confirmation process for the 2026 individual income tax special additional deductions starting from December 1, allowing taxpayers to use the personal income tax app and the natural person electronic tax bureau web portal for "one-click entry" [2] - Taxpayers may encounter issues when confirming housing loan interest deductions, particularly if the loan contract number does not match previous years, which requires careful checking for consistency in formatting [3][4] - There are three scenarios that may lead to discrepancies in loan contract numbers: 1) Same housing with unchanged loan contract number; 2) Same housing with a changed loan contract number; 3) Different housing, where only one set of housing loan interest deductions can be claimed [5][6][7] Group 2 - If there is an error in reporting for a specific year, taxpayers can modify the loan information directly in the reporting details page, while multiple errors require the cancellation and re-filing of the incorrect records [6] - In cases where the loan contract number has changed due to refinancing or other reasons, taxpayers must indicate this in the system and provide supporting documents [6] - Taxpayers are reminded that the deadline for confirming the 2026 individual income tax special additional deductions is December 31, 2025, and they should complete the process promptly [7]