Group 1 - The article discusses the obligation of vehicle and vessel owners or managers in China to pay vehicle and vessel tax as stipulated by the Vehicle and Vessel Tax Law [3] - The tax applies to all vehicles and vessels listed in the tax schedule, including those that must be registered and those that do not require registration for internal use [3] - The tax obligation arises in the month ownership or management rights are acquired, with the tax year running from January 1 to December 31 [3] Group 2 - The tax amount is calculated based on the type of vehicle or vessel, with specific rates outlined in the tax schedule, ranging from 60 yuan to 5400 yuan depending on engine size and vehicle type [4] - For example, passenger cars with engine sizes above 4.0 liters are taxed at 3600 to 5400 yuan, while motorcycles are taxed between 36 to 180 yuan [4] - The tax for vessels varies, with motor vessels taxed at 3 to 6 yuan per ton, and yachts taxed at 600 to 2000 yuan per meter of hull length [4] Group 3 - Taxpayers can apply for a refund of the vehicle and vessel tax if the vehicle or vessel is stolen, scrapped, or lost, provided they submit the necessary documentation [5] - If a vehicle or vessel that has received a tax refund is recovered, the taxpayer must resume tax payments from the month of recovery [5] - Transferring ownership of a vehicle or vessel within the same tax year does not incur additional tax or refund [5] Group 4 - Taxpayers are required to declare and pay the vehicle and vessel tax either directly or through insurance institutions that collect the tax on their behalf [7] - Vehicles and vessels that do not require registration must also comply with the tax obligations as per the law [7]

Group 1 - The article discusses the combination of property tax and urban land use tax, commonly referred to as "housing and land taxes," which are essential tax types for many taxpayers [2] - The taxation scope for both property tax and urban land use tax includes cities, county towns, built towns, and industrial and mining areas [2] Group 2 - The taxpayers for property tax are the property owners, while for urban land use tax, it is the units or individuals holding land use rights [3] - In cases where the property owner or land use right holder is not present at the property location, the property manager or user is responsible for tax payment [3] Group 3 - Property tax is calculated based on the property value or rental income, with specific formulas provided for each method [4] - Urban land use tax is categorized into five tax levels based on location, with specific annual tax amounts per square meter for each level [4] Group 4 - The obligation to pay property tax and urban land use tax begins from the month following the delivery of new properties or the transfer of ownership for existing properties [5] - Specific timelines for tax obligations are outlined for various scenarios, including self-built houses and land acquisition [5] Group 5 - There are reductions in property tax rates for individuals renting out housing and for organizations renting to individuals, both set at a reduced rate of 4% [6] - Small-scale taxpayers and micro-profit enterprises are eligible for a 50% reduction in both property tax and urban land use tax [7] Group 6 - Certain entities, such as government agencies, military, and specific non-profit organizations, are exempt from both property tax and urban land use tax [8] - Personal non-business properties and other properties approved for tax exemption by the Ministry of Finance are also exempt from property tax [9] Group 7 - Public lands used for agriculture, forestry, animal husbandry, and fishing, as well as other specified lands, are exempt from urban land use tax [10] - Land that has been approved for reclamation or transformation is exempt from land use tax for a period of 5 to 10 years from the month of use [11] Group 8 - Individuals renting out housing are exempt from urban land use tax [12]

Key Points - The article discusses tax implications for year-end bonuses and various employee subsidies, emphasizing the need for proper tax reporting and compliance [1][3][4] - It highlights that certain subsidies, such as living allowances, may not be subject to individual income tax, while others, like benefits for purchasing cars or housing, must be included in taxable income [2][4] - The article provides a step-by-step guide for correcting personal income tax declarations, ensuring accurate reporting and compliance with tax regulations [6] Group 1: Employee Subsidies and Taxation - Employee subsidies provided by companies, such as living allowances, may be exempt from individual income tax if they meet specific criteria [1][2] - Year-end bonuses can be calculated separately from regular income, allowing employees to apply a monthly tax rate based on the bonus amount divided by 12 [4] - Companies must ensure that any non-cash benefits, like gifts or welfare items, are accounted for as "deemed sales" for corporate income tax purposes [15][16] Group 2: Tax Declaration Corrections - To correct personal income tax declarations, employees must log into the tax authority's electronic system and follow a specific process to amend their submissions [6] - It is crucial to ensure that any corrections made do not affect subsequent tax periods, requiring careful tracking of all declarations [6] - Companies should be vigilant in identifying any instances of "deemed sales" throughout the year to ensure accurate tax adjustments during corporate income tax filings [17]

Group 1 - The personal pension system will be implemented nationwide starting December 2024, allowing individuals to enjoy personal income tax benefits with a contribution limit of 12,000 yuan per year [2] - The process to benefit from this policy is simple and convenient, utilizing the personal income tax app for a one-stop declaration function without the need to manually download or upload payment vouchers [3][4] - Individuals can confirm their payment information and select the appropriate voucher type and time for submission, with monthly payment vouchers available for query starting from the 8th of each month [6] Group 2 - After confirming the payment voucher, individuals can choose the declaration method, either through the withholding agent or self-declaration, and submit to complete the process [8] - The one-stop declaration allows for automatic data processing and eliminates the need for voucher downloads, saving time and effort for users [8][9]

Group 1 - The article provides a detailed guide on how to declare and pay property and behavior taxes, specifically focusing on the urban land use tax and property tax [2][3]. - It outlines the steps for tax source collection, including logging into the national unified electronic tax bureau and selecting the appropriate tax types for declaration [2][3]. - The article describes two methods for tax declaration: confirmation declaration, where taxpayers can select multiple tax types for submission, and form-based declaration, which involves filling out a tax declaration form with automatically populated tax information [5][7]. Group 2 - The article emphasizes the importance of understanding "deemed sales" in corporate income tax, particularly when non-monetary assets are exchanged or used for various purposes such as employee benefits or donations [11][12]. - It explains the process of recognizing deemed sales income, which involves confirming deemed sales revenue based on market price and adjusting costs accordingly [12]. - The article advises companies to carefully review their annual business activities for any instances of "free gifts" or changes in asset ownership that may require tax adjustments [12].

Group 1 - The article provides a detailed guide on how to apply for invoice quota adjustment through the electronic tax bureau, emphasizing the steps to log in and navigate the system [1][2][5][6][7]. - It outlines the necessary information required for the application, including the type of adjustment, the amount requested, and the reason for the adjustment [8][9]. - The article highlights the importance of uploading relevant supporting documents, such as purchase contracts and asset statements, to substantiate the application [9]. Group 2 - After submission, the system will confirm the application and notify the user to wait for manual review [11]. - Users can check the status of their application and have the option to withdraw it if needed [12]. - If the application is rejected, users can download the notification from the tax authority and must address any required corrections [13][14]. Group 3 - The article addresses common questions regarding the invoice quota adjustment process, such as why the quota may not change even after approval [14]. - It explains the automatic adjustment of quotas for certain taxpayers when they reach a specific percentage of their monthly quota [16]. - The article also discusses the implications of negative lists on the ability to process applications and the steps to resolve such issues [15].

Group 1 - The core viewpoint of the article discusses the legality of requiring employees to compensate employers for training costs upon resignation, as stipulated in Article 22 of the Labor Contract Law [2] - Employers can establish a service period agreement with employees who receive specialized training, and if the employee violates this agreement, they must pay a penalty not exceeding the training costs provided by the employer [2] - Article 25 of the Labor Contract Law states that, except for the situations outlined in Articles 22 and 23, employers cannot require employees to bear penalties [2][4] Group 2 - Article 23 of the Labor Contract Law allows employers to include confidentiality clauses regarding business secrets and intellectual property in labor contracts, and penalties can be imposed for violations of these clauses [4] - Employees are generally not required to pay penalties for resigning during the probation period for personal reasons, unless specified by law [4]

欢迎扫描下方二维码关注： O C ○ O O 本指南主要面向本年度按"居民个人"身 份被预扣预缴个人所得税的人士。若您全 年均按"非居民个人"缴税，可直接跳至 文末表格了解相关政策。 如何确认? How to confirm? 1. 纳税年度,自公历一月一日起至十二月三十一 日正。 This guide is primarily intended for individuals whose Individual Income Tax (IIT) has been withheld and prepaid under the status of a "resident tax- payer" for the current year. If you have been taxed as a "non-resident tax- payer" throughout the year, you may proceed directly to the table at the end of this guide for relevant policies. 本年度,您每月的工资薪金是否以"居民 个人"身份被预扣预缴个 ...

Group 1 - The article discusses the types of input tax that cannot be deducted, including those related to simplified tax calculation methods, exempt VAT projects, and collective welfare or personal consumption [3][4]. - Simplified tax calculation methods allow general VAT taxpayers to choose a simplified tax rate for specific businesses, which means input tax deductions are not considered for these projects [3]. - Exempt VAT projects refer to taxable behaviors that fall within the VAT scope but meet certain exemption criteria, resulting in no VAT payment at the sales stage and thus no input tax deduction [3]. - Collective welfare and personal consumption are categorized as final consumption, breaking the value-added chain, and therefore the corresponding input tax cannot be deducted [3]. Group 2 - For general taxpayers who also engage in simplified tax calculation projects and exempt VAT projects, the formula for calculating non-deductible input tax is provided [4]. - The policy basis for these regulations includes several official documents from the Ministry of Finance and the State Administration of Taxation [4]. Group 3 - The article outlines six scenarios that classify VAT special invoices as abnormal vouchers, including lost or stolen tax control devices, non-compliance with tax declarations, and discrepancies found through data analysis [9][10][11][12][13]. - Specific conditions under which input tax from abnormal vouchers is not included in the calculation are also mentioned, such as when the taxpayer has not declared deductions or export tax refunds [14][15]. - The handling of abnormal vouchers is detailed, including the treatment of input tax that has not been declared for deduction and the procedures for export tax refunds [16][17][18][19][20]. Group 4 - A-grade taxpayers can apply for verification of abnormal vouchers within ten working days of receiving notification from tax authorities, allowing them to continue with deductions or refunds if verified [21]. - Taxpayers who disagree with the tax authority's classification of abnormal vouchers can also apply for verification to continue their deductions or refunds [22].

Group 1 - The article introduces a new feature in the electronic tax bureau for optimizing environmental tax declaration, specifically the intelligent pre-filling function for construction dust pollution tax [1] - The process for using the intelligent pre-filling function includes several steps, starting from logging into the electronic tax bureau to selecting the environmental protection tax for declaration [3][4] - The article emphasizes the importance of filling in detailed information about the enterprise and pollution sources to ensure accurate tax calculations [5][4] Group 2 - The intelligent pre-filling function aims to enhance user experience by providing automatic calculations and easy verification for environmental tax declarations [1] - Specific steps outlined include entering basic enterprise information, selecting pollution sources, and utilizing the system for automatic calculations based on construction project details [5][4] - The article also notes that the system can automatically calculate reduction ratios based on the evaluation results of dust pollution control measures [5]