Group 1 - The article discusses common mistakes in tax deductions related to special additional deductions for education, medical expenses, and housing, emphasizing the importance of accurate reporting [2][3][5] - It highlights the need for taxpayers to ensure that only eligible expenses are claimed, such as medical expenses for oneself, spouse, or minor children, and not for parents [2][3] - The article provides corrective suggestions for taxpayers to amend their filings, including using the tax app to adjust deduction ratios and ensuring compliance with the national qualification directory for continuing education [3][4][5] Group 2 - It addresses issues related to housing deductions, such as incorrect reporting of marital status and the implications of having a spouse with property in the same city [5][6][7] - The article advises taxpayers to accurately fill out their marital status and update family member information in the tax app to avoid discrepancies in housing deductions [6][7] - It emphasizes that both spouses cannot claim housing rent and loan interest deductions simultaneously if they share the same primary work city and one has property [5][6][7]

Core Viewpoint - The article discusses the tax implications for companies engaged in the sale of turf grass, clarifying that such activities do not qualify for corporate income tax exemptions under current regulations [3][6]. Group 1: Tax Exemption Criteria - According to the Corporate Income Tax Law Implementation Regulations, certain agricultural activities are exempt from corporate income tax, including the cultivation of vegetables, grains, and fruits [3]. - Activities that are eligible for a reduced corporate income tax rate include the cultivation of flowers and tea, as well as marine and inland aquaculture [5]. Group 2: Specific Case of Turf Grass - The sale of turf grass is not included in the list of activities that qualify for tax exemptions or reductions, meaning companies involved in this sector are subject to standard corporate income tax rates [6].

欢迎扫描下方二维码关注： Q6 个人养老金个人所得税 有什么优惠政策? A6 【新浪品牌机 根据《关于在全国范围实施个人 养老金个人所得税优惠政策的公 告》(财政部 税务总局公告 2024 年第 21 号),在缴费环节,个人 向个人养老金资金账户的缴费, 按照 12000元 / 年的限额标准, 在综合所得或经营所得中据实扣 除;在投资环节,计入个人养老 金资金账户的投资收益暂不征收 个人所得税;在领取环节,个人 领取的个人养老金,不并入综合 所得,单独按照 3% 的税率计算 缴纳个人所得税,其缴纳的税款 计入"工资、薪金所得"项目。 DARABARA DE DE DOD DE DE DE DE DE DE DE DE DE DE DE DE DE SE DE SE S e 考上硕士研究生、博士研究生啦, 这是子女教育还是继续教育, 曲谁扣除? A2 建议纳税人仔细核对收入明细。 存在异议时,需先与支付单位核 实,若属单位申报错误,由支付 单位办理更正申报；若双方存在 争议,纳税人可通过个人所得税 APP 提交申诉,并对申诉信息的 真实性、准确性及完整性负责, 同时保留相关佐证材料备查。 Q3 未补缴以前年度个 ...

Group 1 - The article discusses the process of tax declaration and payment through the national unified electronic tax bureau in Zhejiang [2][3] - It outlines the steps for obtaining a central non-tax revenue unified invoice, emphasizing the use of standardized non-tax revenue tickets issued by the Ministry of Finance [4][3] - The article highlights the importance of following the national unified information management system for non-tax revenue collection [3][4] Group 2 - The content is provided by the Hangzhou Lin'an District Bureau, indicating a local government initiative to streamline tax processes [6] - The article encourages readers to engage in learning and sharing experiences related to tax matters, although it clarifies that the platform is unofficial and serves as a learning resource [8]

Core Viewpoint - The article discusses issues related to the issuance of electronic invoices for construction projects, specifically addressing the challenges faced when selecting project names for electronic invoices [4][5]. Group 1 - The article suggests verifying whether the project falls under the category of engineering project repair services, as this would allow for the issuance of electronic invoices for repair services [5]. - It highlights various common questions and issues related to electronic invoicing, such as handling delayed reporting, batch issuance of invoices for wastewater treatment fees, and problems with printing electronic invoices [6]. - The article provides a link for further listening on the topic of project information maintenance for garage renovations and the challenges of selecting corresponding project names for electronic invoices [7].

Core Viewpoint - The article discusses the tax calculation methods for annual bonuses in China, highlighting two options: separate taxation and inclusion in comprehensive income taxation, along with examples to illustrate the differences in tax liabilities under each method [4][10][19]. Tax Calculation Methods - Residents can choose between two taxation methods for annual bonuses: separate taxation or inclusion in comprehensive income [4][6]. - The separate taxation method calculates the tax based on the bonus divided by 12, applying the corresponding tax rate from the monthly income tax rate table [5][10]. - The inclusion method combines the bonus with the annual salary to determine the total taxable income, applying the comprehensive income tax rate [6][19]. Tax Rate Tables - The article provides detailed tax rate tables for both separate taxation and comprehensive income taxation, outlining the applicable tax rates and quick deduction amounts based on different income brackets [5][6]. Example Calculations - An example is provided where an individual with a salary of 300,000 yuan and a bonus of 24,000 yuan calculates the tax under both methods, finding that separate taxation results in a lower total tax liability of 23,000 yuan compared to 27,080 yuan under the inclusion method [9][11][12]. - Another example illustrates a different scenario with a salary of 130,000 yuan and a bonus of 60,000 yuan, where the inclusion method results in a lower tax liability of 6,480 yuan compared to 6,690 yuan under separate taxation [14][19]. Policy Reference - The article references the official notification from the Ministry of Finance and the State Administration of Taxation regarding the tax calculation methods for annual bonuses, ensuring compliance with current tax regulations [20].

欢迎扫描下方二维码关注： 为引导企业加大设备、器具投资力度，国家出台相关税收优惠政策予以支持，让我们一起来学习设备、器具一次性税前扣 除政策吧。 一、新购进的设备、器具享受一次性税前扣除的具体政策是什么？ 根据财政部 税务总局公告2023年第37号相关规定，企业在2024年1月1日至2027年12月31日期间 新购进 的设备、器具，单位价值 不超过500万元的，允许一次性计入当期成本费用在计算应纳税所得额时扣除，不再分年度计算折旧；单位价值超过500万元的，仍按 企业所得税法实施条例、《财政部 国家税务总局关于完善固定资产加速折旧企业所得税政策的通知》（财税〔2014〕75号）、《财政 部 国家税务总局关于进一步完善固定资产加速折旧企业所得税政策的通知》（财税〔2015〕106号）等相关规定执行。 二、有哪些需要关注的政策要点？ （一）正确理解 " 新购进 " 所谓"购进"是指： 以货币形式购进或自行建造两种形式。 所谓"新"是指： 区别于原已购进的固定资产，并非要购进全新的固定 资产，公告明确以货币形式购进的固定资产包括企业购进的使用过的固定资产。 （二）正确理解 " 单位价值 " 1.以货币形式购进的固定 ...

Core Viewpoint - The article provides a detailed guide on the annual individual income tax reconciliation process for residents, particularly focusing on foreign income reporting and tax calculation methods [2][4][5]. Group 1: Electronic Tax Reporting Process - The process for reporting through the Natural Person Electronic Tax Bureau involves logging in, confirming personal information, and entering comprehensive income data [4][5]. - Taxpayers can utilize the "Auxiliary Query" feature to verify pre-paid data and choose suitable tax calculation methods for annual bonuses [5][6]. Group 2: Income and Deductions - Taxpayers must manually input data for expenses, exempt income, and pre-tax deductions, with some data automatically populated from attached schedules [6][7]. - Specific deductions include basic pension insurance, housing provident fund, and other allowable deductions, which must be accurately reported to determine taxable income [7][8]. Group 3: Tax Calculation - The total taxable amount is calculated by combining various income sources, including comprehensive income, business income, and other classified income [10][11]. - Taxpayers must report any taxes already paid domestically and any foreign taxes that can be credited against their tax liability [11][12]. Group 4: Documentation and Refunds - Taxpayers are required to upload relevant documentation, such as proof of tax payment from foreign jurisdictions, to support their claims for tax credits [12][14]. - The article outlines the process for calculating any tax refunds or additional taxes owed based on the reconciliation results [14][15]. Group 5: Mobile App Reporting - The article also describes the process for filing tax returns via the personal income tax app, emphasizing the need for accurate reporting of both domestic and foreign income [15][16]. - Taxpayers can access pre-filled data based on their withholding and pre-payment records, facilitating the reporting process [16][17].

Core Viewpoint - The article provides a comprehensive guide on the deductibility of input VAT for employee travel expenses, specifically focusing on transportation costs incurred during business trips. Group 1: Driving - Toll fees from operating toll roads can be used for input VAT deduction if issued by the management with a tax invoice [1] - Toll fees from government-funded roads cannot be used for input VAT deduction if issued as a fiscal electronic ticket [2] - Prepaid toll fees via recharge methods cannot be used for input VAT deduction if issued as a non-tax invoice by ETC service providers [3] Group 2: Bus Travel - General taxpayers can deduct input VAT for domestic passenger transport services if they have a special VAT invoice or an electronic ordinary VAT invoice, or a ticket with passenger identity information [4] - Long-distance bus tickets without passenger identity information cannot be used for input VAT deduction [5] Group 3: Train Travel - High-speed train tickets that include the employee's identity information can be used as proof for input VAT deduction [6] Group 4: Air Travel - Refund fees paid to an airline agent for ticket cancellations can be deducted from input VAT if a special VAT invoice is obtained, as it falls under the modern service industry with a 6% VAT rate [7] - Refund fees from airlines, if documented as "other modern services," can also be used for input VAT deduction [7]

欢迎扫描下方二维码关注： 图片 热点梳理 图片 问答来啦 近期 有纳税人来电咨询有关股息红利的相关政策，比如：我公司购买了上市公司股 票，取得的股息红利是否可以免税？若我公司取得符合条件的居民企业之间的股息、红利 等权益性投资收益，在企业所得税汇算清缴时应当填报哪些附表？这一期，申税小微收集 整理了一篇热点问答供大家学习~ 12366 图片 1. 我公司购买了上市公司股票，取得的股息红利是否可以免税？ 答： 根据《中华人民共和国企业所得税法》及其实施条例规定：居民企业直接投资 于其他居民企业取得的权益性投资收益免征企业所得税。 在中国境内设立机构、场所的 非居民企业从居民企业取得与该机构、场所有实际联系的股息、红利等权益性投资收益免 征企业所得税 。上述所称股息、红利等权益性投资收益，不包括连续持有居民企业公开 发行并上市流通的股票不足12个月取得的投资收益。 图片 3. 若我公司取得符合条件的居民企业之间的股息、红利等权益性投资收益，在企业 所得税汇算清缴时应当填报哪些附表？ 答： 根据《中华人民共和国企业所得税年度纳税申报表（A类，2017年版》，企业应 填写《符合条件的居民企业之间的股息、红利等权益性投 ...