Group 1 - The article discusses the process for individuals to claim tax deductions for personal pension products, which can be deducted from taxable income up to a limit of 12,000 yuan per year [2][8] - It outlines the steps to operate within the "Personal Income Tax" App, including selecting the appropriate module for managing personal pension deduction information [3][4] - Two methods for declaration are provided: "one-stop declaration" and "input voucher declaration," with specific instructions for each method [4][5][8] Group 2 - The article mentions that individuals can obtain payment vouchers from their bank's mobile app, which is necessary for the deduction process [5][6] - It emphasizes the importance of confirming voucher information, including personal details and payment amounts, before proceeding with the declaration [7] - The article also explains the option for taxpayers to declare deductions through their employer or to handle it during the annual tax reconciliation [8]

Core Viewpoint - Taxpayers can deduct a fixed amount of 3600 yuan for expenses related to continuing education for vocational qualifications in the year they obtain the relevant certificates [2]. Group 1: Deduction Eligibility - Taxpayers can only claim the deduction for one vocational qualification certificate per year, with a maximum deduction of 3600 yuan. However, if different certificates are obtained in different years, multiple deductions can be claimed [3]. - Continuing education deductions include both degree education and vocational qualification education, allowing taxpayers to enjoy both types of deductions in the same year if they obtain both [3]. Group 2: Eligible Certificates - Only certificates listed in the "National Occupational Qualification Directory" are eligible for deductions. The latest version from 2021 includes a total of 72 occupational qualifications, comprising 59 for professional technical personnel and 13 for skilled personnel [4]. Group 3: Application Process - Taxpayers should log into the personal income tax app, navigate to "Special Additional Deductions," and select "Continuing Education" for the deduction application [9]. - After confirming personal information and selecting the type of continuing education as "Vocational Qualification Continuing Education," taxpayers must upload supporting documents and submit the application [13][16].

Group 1 - The article discusses the new policy regarding the purchase tax for new energy vehicles, which will be halved from January 1, 2026, to December 31, 2027, with a maximum tax reduction of 15,000 yuan per vehicle [3]. - The policy change from "exemption" to "halved tax" indicates that purchasing a vehicle this year may be more advantageous [3]. - The purchase date for tax benefits is determined by the issuance date of the sales invoice or customs payment documents, ensuring that buyers can still benefit from the tax reduction even if they take delivery next year [3]. Group 2 - The article highlights the annual childcare subsidy of 3,600 yuan per child for parents of children aged three and under, which is exempt from personal income tax [8]. - Parents of children born in 2022 must apply for the subsidy by December 31, 2025, to avoid losing eligibility [11]. - The application process for the subsidy can be completed online or offline, with specific instructions provided for using platforms like Alipay [12][13].

Core Viewpoint - The article discusses the VAT refund policy for companies and individual businesses that employ disabled individuals, highlighting the eligibility criteria, application process, and calculation methods for the VAT refund [2][3]. Group 1: Eligibility Criteria - Eligible entities include units and individual businesses that employ disabled individuals [2]. - To qualify for the VAT refund, the following conditions must be met: 1. The proportion of employed disabled individuals must be at least 25% of the total workforce, with a minimum of 10 disabled individuals for most entities, and at least 5 for blind massage institutions [2]. 2. A labor contract or service agreement of at least one year must be signed with each employed disabled individual [2]. 3. Social insurance contributions must be made for each employed disabled individual, including basic pension, medical, unemployment, work injury, and maternity insurance [2]. 4. Monthly wages paid to each disabled individual must meet or exceed the local minimum wage standard approved by the provincial government [2]. Group 2: Application Process - Eligible taxpayers can apply for VAT refunds through online and offline channels, such as the electronic tax bureau or tax service halls [2]. - Initial applications require submission of specific documentation, including a tax qualification record, copies of disability certificates, and identification documents of the employed disabled individuals [2]. - For VAT refund applications, additional documents are required, such as a refund application form and proof of social insurance payments [2]. Group 3: Calculation of VAT Refund - The VAT refund amount is calculated based on the number of employed disabled individuals multiplied by four times the local minimum wage [2]. - If the VAT paid in the current period is less than the refund amount, the taxpayer can carry forward the balance to future tax periods within the same year [2]. - Taxpayers can choose between different VAT preferential policies but cannot combine them, and once a choice is made, it cannot be changed for 36 months [2][3]. Group 4: Compliance and Penalties - If a taxpayer is found to have claimed VAT refunds for disabled individuals who are not actually employed, the tax authority will recover the full amount of the refund and suspend the taxpayer's eligibility for 36 months [3].

欢迎扫描下方二维码关注： ITT 间题宣: 个人出租、承租住房签订的租赁合同; 印花税有什么优惠政策吗? 00 对个人出租、承租住房签订 的租赁合同,免征印花税。 m in T 群会 199 i司版四 个人住房交易环节是否需缴纳"产权转 移书据"印花税? 00 对个人销售或购买住房暂免 征收印花税。 194 向故事 个人与电子商务经营者订立的电子订单 需缴纳印花税吗? ●○ . 个人与电子商务经营者订立的电子订 单免征印花税。 电子商务经营者是指通过互联网等信 息网络从事销售商品或者提供服务的经营 活动的自然人、法人和非法人组织,包括 电子商务平台经营者、平台内经营者以及 通过自建网站、其他网络服务销售商品或 者提供服务的电子商务经营者。 (4) 问题示: 个人转让非上市(挂牌)公司股权,如 何缴纳印花税? 00 个人转让非上市(挂牌)公司股权, 应按产权转移书据税目缴纳印花税。 199 问题 3: 个人转让上市公司(挂牌)股权,如何 缴纳印花税? ●○ 个人转让上市公司(挂牌)股权,应 地江关六日租日 做如印发社 供稿：永嘉县局 作者：蔡帆 金晓丹 尤朝阳 来源 浙江税务 欢迎扫描下方二维码关注： 温馨提醒 ...

欢迎扫描下方二维码关注： 别别忘忘记记给给蓝蓝色色柳柳林林财财税税室室加加个个星星标标 ★ 来来源源｜｜海海南南社社保保医医保保 小伙伴们注意啦！！ 2025年灵活就业人员职工养老 缴费时间 截止至12月底 ！ 也就是说马上要结束啦！ 本年度费用 跨年不能补缴 ， 为避免因未及时参保缴费 影响养老保险缴费年限累计、 社保待遇享受等权益。 还未参保缴费人员， 请及时办理参保缴费手续， 逾期将无法补缴本年度社保费！！ 而且，考虑到年底可能会出现 办事扎堆、网络阻塞 甚至跨年到账的情况 所以！ 大家不要等到最后两三天才办！ 现在就去办！！！ 缴费方式多样 随你选择！ 1.线上渠道： 可通过电子税务局、微信城市服务、支付宝市民中心、社保云缴费小程序等线上平台，选择灵活就业缴费，并 按提示操作完成缴费业务。 2.线下渠道： 携带本人有效身份证及银行卡，前往税务服务大厅办理缴费业务。 多种渠道，都可以办理申报缴纳业务~~ 如果您还未做过 灵活就业人员参保登记 是无法进行缴费的哦~ 如何进行参保登记呢 请看下文~ 线上办理， 指尖一点就搞定！ 登录"海南社保医保公共服务平台" 打开"个人服务"中的"职工社保" 在"参保登记 ...

Group 1 - The article discusses the implications of being classified as a "non-normal taxpayer" and the conditions under which a taxpayer may be recognized as such [4][6]. - It outlines the process for restoring normal tax status, which includes fulfilling tax obligations, paying fines for overdue declarations, and completing tax filings [4]. - The new electronic tax bureau provides a streamlined process for non-normal taxpayers to resolve their status through specific online steps [4]. Group 2 - The article explains that penalties for non-compliance can lead to a taxpayer being classified as a non-normal taxpayer, affecting their ability to conduct business normally [4][6]. - It details the necessary steps for taxpayers to follow in order to lift their non-normal status, including submitting zero declarations for applicable tax types [4]. - The article emphasizes the importance of addressing any outstanding issues, such as overdue declarations or violations, to successfully restore normal tax status [4].

欢迎扫描下方二维码关注： 卜国脉让我们米有儿下条例,进一步解析 渐火修复 。 情 形 一 经营主体已按期申报但未按规定期 限缴纳税费款的，以本期末缴纳税费款合计数作 为基数,计算各期缴纳比例。 2025年4月甲企业按期申报，逾期未缴 纳税费款500元，命中020101（未按规 定期限缴纳已申报或批准延期申报的应 纳税费款）指标，扣5分。 5月补缴4月逾期税款200 修复加分为5分 元，适用"3日后30日内 ×200/500×80% 纠正(80%)"条件 =1.6分 6月补缴4月逾期税费款 修复加分为5分 300元，适用"30日后90 ×300/500×60% 日内纠正（60%）"条件 =1.8分 合计修复1.6分+1.8分=3.4分 情 形 二 经营主体在一个月内更正多期已申 报已缴款信息，但又新产生欠缴税费款的，以更 正申报当月产生的新欠税费款作为基数,计算各 期缴纳比例。 2025年6月20日，甲企业更正2025年4 月、5月已申报已缴款的增值税信息， 由月申报500元均改为月申报600元, 并于更正申报当天缴纳新欠增值税200 元,按规定2025年6月命中020101指标, 扣5分。 更正后，4月失信行 ...

Group 1 - The article discusses two tax calculation methods for year-end bonuses, namely separate taxation and comprehensive income taxation [2][3] - The separate taxation method involves dividing the total year-end bonus by 12 to determine the applicable tax rate and quick deduction [2] - The comprehensive income taxation method combines the year-end bonus with other income types for a unified tax calculation [2] Group 2 - Important considerations include that each taxpayer can only use the separate taxation method once per tax year [3] - The income year is determined by the actual payment date of the bonus, affecting the tax calculation in the following year [3] - The current policy is set to remain in effect until December 31, 2027 [3]

Buyer Section - Consumers only need to provide the buyer's name when requesting a VAT invoice and do not need to provide taxpayer identification number, address, phone number, bank account, or other proof materials [3] - Individual consumers are not allowed to request a VAT special invoice as per the regulations, which state that VAT special invoices can only be issued to taxpayers, not individual consumers [5] - Consumers cannot request changes to the item name and amount on the invoice upon receipt, as all units and individuals must obtain invoices without such modifications [6] - Online shoppers have the right to request invoices, and sellers are obligated to issue invoices without requiring additional proof materials [7] Seller Section - When selling goods with discounts, if the sales amount and discount amount are indicated separately on the same invoice, VAT is levied on the discounted sales amount [8] - VAT electronic invoices cannot be voided after issuance; in cases of sales returns or errors, a red-letter invoice must be issued according to regulations [9] - Sellers do not require consumers to provide taxpayer identification numbers when issuing VAT ordinary invoices, as per the announcement from the State Administration of Taxation [11] - Sellers who fail to issue invoices as required may face penalties, including fines of up to 10,000 yuan and confiscation of illegal gains [11]