Core Viewpoint - The article discusses the tax exemption policies related to the rural collective property rights system reform, specifically the exemption from land value-added tax and deed tax for rural collective economic organizations and village committees [1][4][5]. Group 1: Land Value-Added Tax Exemption - Starting from January 1, 2024, village committees and village groups will not be subject to land value-added tax when transferring state-owned land use rights and associated buildings to rural collective economic organizations [2]. - The exemption applies to rural collective economic organizations that have registered and obtained a unified social credit code starting with the letter "N" [3]. Group 2: Deed Tax Exemption - Since January 1, 2017, rural collective economic organizations undergoing shareholding cooperative reform are exempt from deed tax when acquiring land and property rights from the original collective economic organization [5]. - The exemption also applies to village committees and village groups acting on behalf of collective economic organizations during the asset recovery process [6]. Group 3: Policy Basis - The policies are based on announcements from the Ministry of Finance and the State Taxation Administration regarding tax policies supporting the rural collective property rights system reform [4][8].

Core Viewpoint - The article discusses the implementation of the "Tax Payment Credit Management Measures" which will take effect on July 1, 2025, focusing on how businesses can rectify tax payment credit issues and the procedures involved in the credit repair process [11]. Group 1: Tax Payment Credit Repair Conditions - Businesses that have committed tax payment credit violations can apply for credit repair if they meet specific conditions [12]. - If the violation has been recorded in the tax payment credit evaluation, businesses can fill out the "Tax Payment Credit Repair Application Form" and submit it to the tax authority for re-evaluation [13]. - The tax authority will complete the credit repair process within 15 working days from the date of application acceptance [13]. Group 2: Credit Repair Process - If the violation has not yet been recorded in the tax payment credit evaluation results, businesses do not need to apply; the tax authority will update the results based on the correction of the violation during the annual evaluation [14]. - Businesses must ensure the authenticity of the credit repair application; if false commitments are discovered, the tax authority will revoke the repair results and deduct points accordingly [14]. - The tax authority will expand and optimize credit repair channels based on national regulations and gradually increase the scope of credit repair without application [14]. Group 3: Evaluation and Adjustment - The evaluation results include two scenarios: direct recording of the violation by the tax authority or inclusion of the violation in the annual evaluation indicators [15]. - The policies and management services applicable before the repair will not be retrospectively adjusted [15].

欢迎扫描下方二维码关注： 基本政策内容 0 1 企业开展研发活动中实际发生的研发费用，未形成无形资产计入当期损益的，在按规定据实扣除的基础上，自2023年1月1日起，再 按照实际发生额的100%在税前加计扣除；形成无形资产的，自2023年1月1日起，按照无形资产成本的200%在税前摊销。 集成电路企业和 工业母机企业 开展研发活动中实际发生的研发费用，未形成无形资产计入当期损益的，在按规定据实扣除的基础 上，在2023年1月1日至2027年12月31日期间，再按照实际发生额的120%在税前扣除；形成无形资产的，在上述期间按照无形资产成本 的220%在税前摊销。 享受时点 0 2 （1）企业7月份预缴申报第2季度（按季预缴）或6月份（按月预缴）企业所得税时，能准确归集核算研发费用的，可以结合自身生 产经营实际情况，自主选择就当年上半年研发费用享受加计扣除政策。 对7月份预缴申报期未选择享受优惠的企业，在10月份预缴申报或年度汇算清缴时能够准确归集核算研发费用的，可结合自身生产 经营实际情况，自主选择在10月份预缴申报或年度汇算清缴时统一享受。 （2）企业10月份预缴申报第3季度（按季预缴）或9月份（按月预缴）企 ...

Taxation Location - For entities, the taxpayer should report and pay the stamp duty to the tax authority at the location of their institution [3] - For individuals, the taxpayer should report and pay the stamp duty to the tax authority at the location where the taxable certificate is issued or at the taxpayer's residence [3] - When real estate ownership is transferred, the taxpayer should report and pay the stamp duty to the tax authority at the location of the real estate [3] - The securities registration and settlement institution, as the withholding agent for securities transaction stamp duty, should report and pay the tax and bank settlement interest to the tax authority at its location [3] Timing of Tax Obligation - The tax obligation for stamp duty arises on the day the taxpayer issues the taxable certificate or completes the securities transaction [3] - The withholding obligation for securities transaction stamp duty arises on the day the securities transaction is completed [3] Tax Payment Deadline - Stamp duty can be assessed quarterly, annually, or per transaction. For quarterly or annual assessments, taxpayers must report and pay the tax within fifteen days from the end of the quarter or year [3] - For per-transaction assessments, taxpayers must report and pay the tax within fifteen days from the date the tax obligation arises [3] - Securities transaction stamp duty must be reported and paid weekly, with the withholding agent required to report and pay within five days from the end of each week [3]

欢迎扫描下方二维码关注： 近期 陕西省电子税务局环保税预填功能即 将上线 （点击上方文字链接可跳转查看） 昨天 "秦小税"整理了 施工扬尘智能预填的操作流程 戳链接查看 ↓ 环保税预填功能即将上线！施工扬尘智能预填操作流程来了→ 今天 跟着"秦小税"一起来看看 排污系数法智能预填操作流程 快转发给需要的小伙伴 ↓↓↓ 第一步： 进入新电子税务局，点击右上角 【登录】； 第四步： 在我要办税页面，点击 【税费申报及缴纳】-【财产和行为税税源采集及合并申报】； | | CO-NORTHAN CLUB - ER NEW BENN CARN ANNE | | | | | | --- | --- | --- | --- | --- | --- | | NEAR | | (Ps)-5-HMB S | C | | × | | GIBNATATA | | | | | | | | | B-24-200-08 ( R 1 0-9) | | | | | 155999 | | | w profits of the station of interest in | MODELATURES PLANT | | | 2014 | | SA ...

Group 1 - Private enterprises can participate in professional title evaluation if they meet certain criteria, such as having a strong technical capability and standardized internal management [1] - For private enterprises without evaluation authority, their technical personnel can apply for titles through designated service points or social organizations [2] - Professional titles are a key indicator of the academic and technical level of professional talent [3] Group 2 - Conditions for title evaluation include obtaining relevant vocational skill certificates and meeting work experience requirements, such as 2 years for assistant titles, 3 years for intermediate titles, and 4 years for senior titles [4]

Group 1 - The article discusses the new personal pension tax deferral policy effective from January 1, 2024, which allows individuals to contribute up to 12,000 yuan annually to their personal pension accounts with tax deductions applicable at different stages [4] - Contributions made to personal pension accounts can be deducted from comprehensive income or business income, and investment income within these accounts is not subject to personal income tax [4] - Upon withdrawal, personal pensions will be taxed at a flat rate of 3%, separate from other income, which is beneficial for individuals [4] Group 2 - The article outlines various tax incentives for individual businesses, including a VAT exemption for small-scale taxpayers with monthly sales not exceeding 100,000 yuan or quarterly sales not exceeding 300,000 yuan from January 1, 2023, to December 31, 2027 [12] - Individual businesses with annual taxable income not exceeding 2 million yuan can enjoy a 50% reduction in personal income tax from January 1, 2023, to December 31, 2027 [13] - A range of taxes, including resource tax and urban maintenance and construction tax, will be halved for individual businesses from January 1, 2023, to December 31, 2027 [16]

Core Viewpoint - The article emphasizes the various tax incentives available for individual businesses in China, particularly during the "National Individual Business Service Month" in September, highlighting the importance of these businesses in the urban economy [9]. Tax Incentives Summary - **Value-Added Tax (VAT) Exemptions**: From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers are exempt from VAT if their monthly sales do not exceed 100,000 yuan (quarterly sales not exceeding 300,000 yuan) [9]. - **Reduced VAT Rate**: Small-scale VAT taxpayers with taxable sales income subject to a 3% rate can have it reduced to 1% [10]. - **Personal Income Tax Reductions**: From January 1, 2023, to December 31, 2027, individual businesses with annual taxable income not exceeding 2 million yuan can have their income tax halved [10]. - **"Six Taxes and Two Fees" Policy**: From January 1, 2023, to December 31, 2027, individual businesses will have a 50% reduction in resource tax, urban maintenance and construction tax, urban land use tax, property tax, usage tax, stamp tax, cultivated land occupation tax, and education fee surcharges [12]. - **Support for Key Groups**: From January 1, 2023, to December 31, 2027, individuals from poverty alleviation backgrounds or those with specific employment certificates can deduct up to 20,000 yuan from their actual tax payable each year for three years [13][15].

Core Viewpoint - The article discusses the new tax credit policy for foreign investors reinvesting distributed profits in China, effective from January 1, 2025, to December 31, 2028, allowing a 10% tax credit on the reinvested amount [2][3]. Summary by Sections Tax Credit Policy Details - Foreign investors can use profits distributed by Chinese resident enterprises for direct investment in China, eligible for a 10% tax credit on the investment amount, with any unused credits allowed to be carried forward [2][3]. - The policy applies to profits classified as dividends or similar equity investments from Chinese resident enterprises [3]. Eligibility Criteria - The profits must be actual distributions from Chinese resident enterprises and used for direct investments such as capital increases, new establishments, or equity acquisitions, excluding certain stock purchases [3][4]. - Investments must be in industries listed in the "Encouraged Foreign Investment Industry Catalog" and held for at least 5 years [4]. Application Process - Eligible foreign investors must submit their applications through the invested enterprise to the local commerce authority, providing necessary documentation and information [8]. - Upon approval, the foreign investor must fill out specific forms to claim the tax credit when filing taxes [10]. Handling of Withdrawals - If a foreign investor withdraws their investment after 5 years, they must report and pay any deferred taxes within 7 days [9]. - If the investment is withdrawn before 5 years, the investor must reduce their tax credit eligibility and pay any excess credits used [11]. Transitional Provisions - Investments made between January 1, 2025, and the announcement date can apply for retroactive tax credits, but investments prior to January 1, 2025, are not eligible [8].

欢迎扫描下方二维码关注： 村民 A 婶儿，你这筐刚摘的黄瓜、番茄看着真新鲜，今天卖得咋样？ 一早来就被老主顾挑走了大半筐，剩下这点估计晌午前就能卖完。也多亏了卖自产农产品免增值税的政策，咱这小本买卖还能多赚 点！ 村民 B 我家还种了点果树，到时候卖苹果也能免增值税不？ 村民 A 像我们家种的蔬菜、你们家种的苹果拿来销售，都是可以免增值税的。具体的规定，还是请税务局的同志给咱们详细解释一下吧！ 一起来了解一下农业生产者销售的自产农产品免征增值税政策的具体规定吧。 XIANGSHOUZHUTI 农业生产者 YOUHUINEIRONG 农业生产者销售的自产农产品免征增值税 XIANGSHOUTIAOJIAN 1.从事种植业、养殖业、林业、牧业、水产业的单位和个人生产的初级农产品免征增值税。 2.农产品应当是列入《农业产品征税范围注释》的初级农业产品。 ZHENGCEYIJU 来源山东税务 欢迎扫描下方二维码关注： 村民 B 2.《中华人民共和国增值税暂行条例实施细则》第三十五条第一项 3.《财政部 国家税务总局关于印发〈农业产品征税范围注释〉的通知》（财税字〔1995〕52号） 温馨提醒：蓝色柳林财税室为非官方平 ...