欢迎扫描下方二维码关注： 支持乡村振兴税费优惠政策 支持农村基础设施建设 农村电网维护费免征增值税 片图 享受主体 农村电管站以及收取农村电网维护费的其他单位 优惠内容 享受条件 农村电网维护费包括低压线路损耗和维护费以及电工经费。 政策依据 1、自1998年1月1日起，在收取电价时一并向用户收取的农村电网维护费免征增值税。 2、对其他单位收取的农村电网维护费免征增值税。 1.《财政部国家税务总局关于免征农村电网维护费增值税问题的通知》（财税字〔1998〕47号） 2.《国家税务总局关于农村电网维护费征免增值税问题的通知》（国税函〔2009〕591号） 来源 | 河北税务 责任编辑 | 王威 张那 刘天妮 来源 河北税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 HITT-TECT AT 税务局开具数电发票? 第一步:进入全国统一规范电子税务局网页端,点击【登录】。 第二步:以企业身份进行登 ...

Group 1 - The article discusses tax and fee preferential policies to support rural revitalization and infrastructure construction, specifically focusing on heating enterprises in the "Three North" regions [2][3]. - Heating enterprises in the "Three North" regions will be exempt from value-added tax (VAT) on heating fee income from residents until the end of the 2027 heating season [2][3]. - The "Three North" regions include various provinces and municipalities such as Beijing, Tianjin, Hebei, and Inner Mongolia, among others [3]. Group 2 - Conditions for enjoying the tax exemption include being a heating enterprise, which encompasses production and operation of heating products [3]. - The heating period is defined as the time from the start of heating in the second half of the year to the end of heating in the following year [3]. - The heating fee income subject to VAT exemption must be accounted for separately according to the relevant regulations [3].

Core Viewpoint - The article discusses tax incentives for enterprises involved in public infrastructure projects supported by the state, highlighting the "three exemptions and three reductions" policy for corporate income tax [3][10]. Summary by Relevant Sections Tax Incentives - Enterprises engaged in state-supported public infrastructure projects can enjoy corporate income tax exemptions for the first three years and a 50% reduction for the next three years, starting from the year they first generate operational income [3][10]. Eligible Projects - The public infrastructure projects eligible for these tax incentives include ports, airports, railways, highways, urban public transport, electricity, and water conservancy, as specified in the "Public Infrastructure Project Corporate Income Tax Incentive Directory" [4][10]. Conditions for Enjoyment - To qualify for the tax incentives, enterprises must meet specific conditions outlined in the "Public Infrastructure Project Corporate Income Tax Incentive Directory," including the requirement for projects to be independently functional and accounted for separately [5][10].

Group 1 - The article discusses the tax rates for contract tax on the transfer of land use rights and housing transactions, effective from December 1, 2024 [3][4][6] - For individuals purchasing their only residential property, the contract tax rate is reduced to 1% for properties of 140 square meters or less, and 1.5% for properties exceeding 140 square meters [3][4] - For individuals purchasing a second residential property, the contract tax rate is reduced to 1% for properties of 140 square meters or less, and 2% for properties exceeding 140 square meters [3][4] - The contract tax rate for third and subsequent residential properties is set at 3% [3][4] Group 2 - The article outlines the requirements for high-tech enterprises to enjoy tax incentives, including the need for registration for at least one year [7][8] - High-tech enterprises must meet specific criteria regarding R&D expenditure, personnel, and product sales to qualify for tax benefits [10][12] - If a high-tech enterprise undergoes significant changes, such as mergers or restructuring, it must report to the recognition authority within three months [13][14]

Core Viewpoint - The article discusses the regulations and standards for the payment of marine usage fees in China, detailing the conditions under which these fees are applicable and the processes for payment and exemptions. Group 1: Marine Usage Fees Regulations - Units and individuals using specific marine areas for more than three months must pay marine usage fees as per regulations [2] - For exclusive marine activities lasting less than three months that may significantly impact national defense and maritime safety, a temporary marine usage permit is required, along with the payment of marine usage fees [3] - The marine usage fees are calculated based on the type of marine use, area classification, and corresponding standards as outlined in relevant documents [4] Group 2: Payment Standards and Procedures - Short-term marine usage fees are set at 50% of the annual standard for usage not exceeding six months, and the full annual standard for usage exceeding six months but less than one year [5] - For projects involving land reclamation, non-permeable structures, and underwater tunnels, a one-time marine usage fee is applied, while other projects are charged annually based on usage duration [7] - If the marine usage fee exceeds 100 million yuan and the payer faces difficulties in making a one-time payment, they may apply for installment payments, with the first installment being at least 50% of the total fee [8] Group 3: Exemptions and Reductions - Certain marine usage projects are exempt from fees, including military use, public service docks for government administration, and non-commercial public infrastructure [9] - Projects approved by the State Council for fixed asset investment may receive a fee reduction, with specific caps based on the project's classification [10] Group 4: Application and Payment Process - The application for marine usage fees can be submitted through the national electronic tax bureau, with a detailed process for fee declaration and payment outlined [11][12]

Group 1 - The core viewpoint of the announcement is to inform residents about the payment standards and procedures for the 2026 Urban and Rural Residents Basic Medical Insurance in Qinghai Province [1][2][3]. - The personal payment standard for the 2026 Urban and Rural Residents Basic Medical Insurance is set at 400 yuan, with specific exemptions for certain vulnerable groups [1][15]. - The concentrated payment period for 2026 insurance is from October 21, 2025, to February 28, 2026, with different treatment waiting periods based on the payment date [2][3]. Group 2 - The payment process includes multiple online channels such as the Electronic Tax Bureau APP, WeChat, Alipay, and various bank mobile applications [4][5][6][9]. - Offline payment options are available at bank counters and through designated collection points in certain areas [9][10]. - Important reminders include verifying personal payment information and ensuring correct identity details before making payments [11]. Group 3 - The tax department is responsible for collecting the Urban and Rural Residents Basic Medical Insurance fees, while the medical insurance department handles enrollment and benefit distribution [12]. - Contact information for tax and medical insurance departments is provided for residents needing assistance during the payment period [16].

Key Points - The new policy adjusts the types of deductible certificates included in the calculation formula for input tax composition ratio, adding electronic invoices for air and railway tickets, and separately listing the unified invoice for motor vehicle sales [3] - The adjusted deductible certificate types now include seven categories, such as VAT special invoices and customs import VAT payment certificates [3] - Taxpayers in four specific industries (manufacturing, scientific research and technical services, software and information technology services, ecological protection and environmental governance) can apply for a refund of the end-of-period retained tax amount on a monthly basis [4][5] - The determination of whether a taxpayer belongs to these four industries is based on whether the total VAT sales amount from these industries exceeds 50% of the total VAT sales amount, rather than the proportion of any single industry [4] - For real estate development and operation taxpayers, if the end-of-period retained tax amount has increased for six consecutive months and the increase in the sixth month is not less than 500,000 yuan, they can apply for a refund of 60% of the new increase [5] - Other taxpayers, excluding those in the specified four industries and real estate development, can apply for a proportional refund if their new increase in retained tax exceeds 500,000 yuan [5]

Core Points - The article discusses the annual enrollment and payment process for urban and rural residents' basic medical insurance, emphasizing the use of the "Electronic Tax Bureau" for convenient payment [1][16]. Group 1: Electronic Tax Bureau App - Users can open the Electronic Tax Bureau App, log in, and navigate to the social security payment section to handle urban and rural medical insurance payments [2]. - The payment can be made for oneself or others by selecting the appropriate option and entering the required identification details [4]. - After confirming the payment information, users can choose from various payment methods, including third-party payment, agreement payment, or mutual account payment [5][6]. Group 2: Electronic Tax Bureau Web - Users can access the national unified Electronic Tax Bureau website, log in, and select "Natural Person Business" to proceed with the payment [8][9]. - The login process includes verification through SMS and requires users to register if they are not already registered [11]. - Similar to the app, users can select the payment option for themselves or others, confirm the payment details, and choose a payment method [15][16]. Group 3: Payment Completion - After completing the payment, users can check their payment status or print the payment receipt through the social security business module [6][16]. - The article highlights that the enrollment and payment for the 2026 urban and rural residents' basic medical insurance has begun, encouraging residents to utilize the Electronic Tax Bureau for convenience [16].

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