Core Viewpoint - The article discusses the tax policies related to the occupation of arable land in China, including tax exemptions, reductions, and the legal framework governing these policies [8]. Tax Exemption Policies - Exemptions apply to military facilities, schools, kindergartens, social welfare institutions, and medical institutions occupying arable land [5] - Rural residents approved for relocation can build new residences on arable land, provided the area does not exceed the original homestead size [5] - Special provisions exist for the families of martyrs, disabled soldiers, and low-income rural residents to build new homes within specified land use standards [5] Tax Reduction Policies - A reduction of 2 yuan per square meter is applicable for arable land occupied by railway lines, highways, airports, ports, and water conservancy projects [6] - Rural residents can also benefit from a 50% reduction in the arable land occupation tax when building new residences within the prescribed land use standards [6] Tax Payment Timeline - The tax obligation arises on the day the taxpayer receives written notification from the natural resources authority regarding the occupation of arable land [7] - Taxpayers must declare and pay the arable land occupation tax within 30 days from the date the tax obligation occurs [7] Legal Basis - The policies are based on the "Law of Arable Land Occupation Tax of the People's Republic of China" [8]

Policy Documents - The main policy documents regarding corporate income tax for policy-based relocation include the announcement by the State Administration of Taxation on the management measures for corporate policy-based relocation income tax [4][5]. Definition of Policy-Based Relocation - Policy-based relocation refers to the complete or partial relocation of enterprises under government leadership due to public interest needs, including national defense, infrastructure, public welfare projects, and urban redevelopment [4][5]. Relocation Income - Relocation income for enterprises includes compensation received from external sources (including government) and income from the disposal of assets during relocation. Income from the disposal of inventory during relocation is treated as normal operating income and not classified as relocation income [6]. Relocation Expenditure - Relocation expenditure includes costs incurred during the relocation process and asset disposal costs due to relocation. Specific expenditures include employee relocation costs, wages during downtime, and costs related to asset storage and installation [7]. Tax Treatment of Relocation Assets - Different categories of relocation assets require distinct calculations for tax costs and depreciation or amortization periods, including assets that can be used immediately, those needing major repairs, land acquired through exchange, and newly purchased assets during relocation [8][9][10][11][12]. Relocation Income Calculation - The relocation income, after deducting relocation expenditures, constitutes the relocation profit, which must be reported in the tax calculation for the year of relocation completion [14]. Losses from Relocation - If the relocation income minus expenditures results in a negative figure, it is classified as a relocation loss, which can be treated for tax purposes in one of two ways: as a one-time deduction or spread over three years [15][17]. Completion Year of Relocation - The completion year of relocation is defined by specific criteria, including the completion of relocation planning and achieving a certain level of operational income [16][19]. Loss Carryforward - Enterprises with unutilized losses from previous years can deduct these losses from taxable income during the relocation period, provided they meet certain conditions [21]. Filing Requirements - Enterprises must submit relevant relocation documentation to tax authorities by May 31 of the following year after the start of relocation. Failure to do so may result in the relocation being treated as non-policy-based [23][24]. Tax Declaration Examples - A case study of Company A illustrates the accounting treatment of relocation compensation and the necessary tax declaration forms to be filled out during the relocation process [25][26][29].

Group 1 - The article discusses various types of income that individuals may receive, including labor remuneration, manuscript fees, and royalties from intellectual property [4][5]. - It highlights the importance of accurately reporting income and expenses for tax purposes, emphasizing that taxpayers must not claim deductions multiple times [5][6]. - The article outlines specific deductions available to taxpayers, such as those for childcare, education, medical expenses, housing loan interest, and elder support [5]. Group 2 - It emphasizes the obligation of taxpayers to file tax returns accurately and on time, warning of potential penalties for non-compliance [6]. - The article advises taxpayers to promptly apply for tax refunds if they have overpaid, and to ensure their bank account information is correct to avoid issues with refund processing [6]. - It also mentions the importance of maintaining proper documentation and verifying eligibility for various deductions to ensure compliance with tax regulations [5][6].

我们来看看广州市发生的一起 违规补缴骗取企业职工养老保险待遇 的案例 欢迎扫描下方二维码关注： 生活中，由于社保费断缴等原因，部分参保人可能会遇到在临近退休时发现缴费年限不足，无法在达到法定退休年龄时领取养老金的情况。 这时，不法分子就会利用参保人急于退休的心理，声称可以办理社保补缴，骗取高额中介费、"补缴费"等。最终参保人不仅无法正常退休领 取养老金，交出去的高额费用往往也难以追讨。 法条链接 《中华人民共和国社会保险法》 第八十八条：以欺诈、伪造证明材料或者其他手段骗取社会保险待遇的，由社会保险行政部门责令退回骗取的社会保险金，处骗取金额二倍以 上五倍以下的罚款。 第九十四条：违反本法规定，构成犯罪的，依法追究刑事责任。 《中华人民共和国刑法》 第二百六十六条：诈骗公私财物，数额较大的，处三年以下有期徒刑、拘役或者管制，并处或者单处罚金；数额巨大或者有其他严重情节的， 处三年以上十年以下有期徒刑，并处罚金；数额特别巨大或者有其他特别严重情节的，处十年以上有期徒刑或者无期徒刑，并处罚金或者没收 财产。 《全国人民代表大会常务委员会关于〈中华人民共和国刑法〉第二百六十六条的解释》 以欺诈、伪造证明材料或者其他 ...

欢迎扫描下方二维码关注： 100% ASSELC 境内 100% 境外 ASSIPD 企业Ｃ直接持有外国企业Ｄ股份， 作 为报告人填写《报告表》，居民企业A和 居民企业B未直接持有外国企业股份，无 需填写《报告表》。 (二) 居民企业通过境内合伙企业，符合 信息报告条件的，需由合伙企业合伙人作 为报告人填写《报告表》。 索例2 ASSEA ASABB 60% 合伙企业C 境内 20% 境外 ASSED 居民企业A和居民企业B通过境内合伙企 业C持有外国企业D股份。 按照合伙协议，各合伙人按照出资比例享 有合伙企业份额，企业A视同持有外国企业D 股份为60%×20%=12%，符合本公告规定条 件，企业A应作为报告人填写《报告表》，企 业B持股小于10%，无需申报。境内合伙企业 C无需填写《报告表》。 02 假告谁 被居民企业直接或间接持有股份或有表决 权股份达到10%（含）以上的外国企业。 案例3 在一个纳税年度中的任何一天，被居民企 业 直 接 或 间 接 持 有 股 份 或 有 表 决 权 股 份 达 到 10%(含)以上的外国企业，居民企业持股比例 计算方式按照国家税务总局公告2023年第17 号第二条第 ...

欢迎扫描下方二维码关注： 今年6月25日是第35个全国土地日，今 年的宣传主题是"节约集约用地 严守耕地 红线", 进一步引导全社会树立保护耕地、 节约用地意识。坚持科学用地，建设美丽 家园。为守护好每一寸土地，国家出台了 城镇土地使用税、土地增值税、 耕地占用税等一系列土地相关 税收政策, 今天跟着小编一起 来了解吧! ς, 点击下方标题查看详情 支持单位：国家税务总局横琴粤澳深度合作区税务局 来源台州税务，广东税务 欢迎扫描下方二维码关注： 进入功能菜单 登录全国统一规范电子税务局,点击 【我要办税】-【税费申报及缴纳】-【财产和 行为税申报】-【财产和行为税税源采集及合 并申报】功能菜单。 税源信息采集 01 进入功能界面,点击【新增税种】。 02 勾选增加本期申报税种:"耕地占用 税",点击【确定】。 03 卡片增加成功后,点击卡片上的【税源采 集)。 04 跳转到耕地占用税税源明细表界面,点 击【新增税源】。 05 进入耕地占用税税源信息界面,填写税 源信息,点击【新增行】 输入税源明细信息，计 算应纳税额。 供稿：市局纳税服务中心 温岭市局 作者：王景 陈婉婷 全国土地日 | 一图读懂土地相关税收 ...

Group 1 - The article provides guidance on how taxpayers can query tax fee type recognition through the electronic tax bureau, emphasizing the simplicity and convenience of the process [1] - Two methods for querying tax fee type recognition are outlined: the first involves logging into the electronic tax bureau and navigating to the "Taxpayer Information Query" section, while the second method focuses on accessing the "Tax Fee Type Information Report" [2][3] Group 2 - The article discusses the housing rental deduction policy, stating that if a taxpayer incurs rental expenses in a city different from their registered city, the deduction should be based on the actual work location [8] - It specifies the standard deduction amounts for housing rental expenses based on city classifications, with major cities having a deduction of 1500 yuan per month, while other cities have lower thresholds [8][9] - The article clarifies that taxpayers cannot simultaneously claim deductions for both housing loan interest and rental expenses, and only one can be chosen for deduction [10]

Core Viewpoint - The article discusses the tax benefits for high-tech enterprises in China, specifically focusing on the preferential corporate income tax rate of 15% and the conditions required to maintain this status. Group 1: Tax Benefits and Conditions - High-tech enterprises can enjoy a reduced corporate income tax rate of 15% for three years if they obtain the high-tech enterprise certificate, starting from the year of certification [3] - To qualify for the 15% tax rate, enterprises must meet specific criteria regarding income, personnel, and R&D expenses, including having at least 10% of employees as scientific and technological personnel and 60% of revenue from high-tech products [4] - If a high-tech enterprise fails to renew its qualification by the end of the year, it must pay the standard tax rate of 25% for the period it was underpaid [3][4] Group 2: Changes in Enterprise Status - High-tech enterprises must report any significant changes, such as name changes or business restructuring, to the certifying authority within three months [5] - If the changes do not meet the qualification criteria, the high-tech status will be revoked from the year of change [6] Group 3: Policy Overlap and Documentation - Enterprises can choose the most favorable tax policy but cannot combine the high-tech enterprise tax benefits with small and micro enterprise tax incentives [7] - Required documentation for maintaining high-tech enterprise status includes the qualification certificate, R&D expense records, and proof of employee qualifications [8]

Core Viewpoint - The article provides a detailed guide on how to declare maternity benefits and medical expenses as tax-exempt income in the personal income tax system, following the regulations set by the Ministry of Finance and the State Administration of Taxation [1]. Group 1: Declaration Process - Step 1: Log into the personal income tax APP and click on the "Start Declaration" in the 2024 comprehensive income annual settlement section [2]. - Step 2: Enter the "Standard Declaration" page, click on "Other Tax-Exempt Income," and then click the "Add" button in the upper right corner [2]. - Step 3: Select "Wages and Salaries Income" as the income type, choose "Normal Wages and Salaries" for the income subcategory, and select "Maternity Benefits and Medical Expenses Tax Exemption" for the tax-exempt item, then fill in the amount accurately and click "Save" [4]. - Step 4: After saving, exit the information entry form; this information will display on the "Other Tax-Exempt Income" page, and the tax-exempt amount will automatically populate in the declaration form [6]. Group 2: Important Notes - If maternity benefits were already declared as tax-exempt during the withholding stage, there is no need to re-enter this information during the comprehensive income annual settlement [7]. - Users can check if their maternity benefits have been declared under "Other Tax-Exempt Income" by logging into the personal income tax APP, navigating to "Handle & Check" - "Comprehensive Income Annual Settlement," and selecting the corresponding declaration year [7].

Core Viewpoint - Personal consumers generally do not need to provide their ID number when requesting an invoice, except in specific cases related to electronic invoices [2][4]. Policy Regulations - According to the National Taxation Administration's notification, personal consumers do not need to provide taxpayer identification number, address, phone number, bank account, or other identification when requesting a VAT ordinary invoice [2]. - However, if an electronic invoice is requested and needs to be displayed in the personal invoice folder, the consumer must provide their name and ID number [2]. Personal Invoice Folder - The personal invoice folder allows individuals to manage their electronic invoices through the personal income tax app, where they can view, export, or refuse invoices obtained from the electronic invoice service platform [3]. Practical Implications - When purchasing items, if a consumer does not wish to disclose their ID number, they can still receive a VAT ordinary invoice. However, to view this invoice in their personal invoice folder, they must provide their name and ID number [4]. - Consumers can decide whether to provide their ID number based on their need to collect the invoice in the personal folder [5].