欢迎扫描下方二维码关注： 兔征 个人所得税 单独适用综合所 税率表,计算组 OM : 07 ▼ No.3 如何申报解除劳动合同一次性补偿金? 以下一步步教您申报，很简单。 第一步 登录自然人电子税务局（扣缴端），来到 综合所得申报，找到"解除劳动合同一次性补 偿金"模块,进入填报界面。 ■● 篮一步 点"添加",在姓名栏选择需要申报的人 员,填写一次性补偿收入金额,系统会自动生 成免税收入，填写完毕后点击"保存"。(本地 年平均工资可查看下方"温馨提示";如果需 批量处理多名员工,还能通过模板导入功能一 键完成) 第三步 保存成功后,去综合所得申报页面,点击 完成"税款计算"。 第四步 来到"附表填写"界面点击"减免事项附 表"，进入"个人所得税减免事项报告表"界 面,选择"解除劳动合同当地工资3倍以内免 税",填写完,就可以点申报啦。 8 1226 最后,若涉及应补税额的,记得点击"税款 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 ...

Core Viewpoint - The article discusses the procedures for adjusting invoice limits for businesses, especially as year-end approaches and demand increases, providing detailed methods for adjustment and examples of application [1][7]. Group 1: Invoice Limit Adjustment Methods - There are four ways to dynamically determine the total invoice limit: monthly initial adjustment, temporary adjustment, periodic adjustment, and manual adjustment [1]. - Monthly initial adjustment involves the automatic adjustment of the total invoice limit at the beginning of each month by the information system [1]. - Temporary adjustment occurs when a taxpayer with good credit reaches a certain percentage of their monthly invoice limit, triggering an automatic increase in their limit [1]. - Periodic adjustment is an automatic adjustment based on the taxpayer's actual usage and conditions over the months [3][4]. - Manual adjustment allows taxpayers to apply for an increase in their invoice limit based on changes in their business situation, subject to confirmation by the tax authority [5][6]. Group 2: Examples of Invoice Limit Adjustments - Example 1 illustrates Company A, which had an initial invoice limit of 7.5 million yuan. When their sales increased, the system temporarily raised their limit to 9 million yuan after they reached a certain usage threshold [2]. - Example 2 shows Company B, which had its invoice limit adjusted to 8.5 million yuan in January 2024 based on its usage from July to December 2023 [4]. - Example 3 describes Company C, which, after a temporary increase to 9 million yuan, applied for a manual adjustment to 12 million yuan due to unmet invoicing needs, which was granted after verification [6]. Group 3: Usage of Invoice Limits During VAT Declaration Period - Taxpayers can use the remaining invoice limit from the previous month, not exceeding the current month's total limit, before completing their VAT declaration [9]. - Example 4 details Company D, which had a total invoice limit of 7.5 million yuan for July and could use 350,000 yuan before completing its VAT declaration, which would then allow for a higher remaining limit post-declaration [10][11]. - Example 5 illustrates Company E, a small-scale taxpayer, whose invoice limit was reset to 100,000 yuan for September, allowing them to use the full amount without needing to complete the previous month's declaration [12].

Group 1 - The article discusses tax policies aimed at supporting small and micro enterprises and individual businesses in China, effective from January 1, 2023, to December 31, 2027, which include a 50% reduction in various taxes such as resource tax, urban maintenance and construction tax, property tax, and others [2] - Small-scale VAT taxpayers, small and micro-profit enterprises, and individual businesses can enjoy cumulative benefits from existing tax incentives alongside the new policies outlined in the announcement [2] - The article also mentions a tax exemption on stamp duty for loan contracts signed between financial institutions and small or micro enterprises, as per the relevant tax policy announcement [2]

Group 1 - The article discusses the tax treatment of asset transfers by enterprises, indicating that certain transfers should be treated as sales for tax purposes if the ownership of the asset changes [2] - Specific scenarios where asset transfers are considered as sales include market promotion, employee rewards, and donations [2] - The article references regulations from the State Administration of Taxation regarding the handling of income from asset transfers [2] Group 2 - The article provides guidance on how individuals can push invoices to organizations and how those organizations can query and download these invoices through the electronic tax bureau [10][18] - It outlines the steps for accessing the "invoice business" section within the electronic tax bureau to manage invoices received from individuals [11][16] - The article emphasizes the importance of the relationship between the individual and the organization for invoice acceptance [18]

Group 1 - The article discusses the process for individuals to submit digital invoices through the personal income tax APP, which can then be viewed and downloaded by their respective organizations [2][3]. - It outlines the steps for accessing the electronic tax bureau, including navigating to the invoice business section and checking the receipt box for invoices pushed by individuals [7][11]. - The article emphasizes the importance of providing accurate documentation when applying for tax registration, as per the Tax Registration Management Measures [12]. Group 2 - The article provides a reminder that the platform mentioned is unofficial and serves as a learning resource, indicating that the content is for educational purposes only [10]. - It encourages users to engage with the new electronic tax bureau for assistance with any issues encountered during the business handling process [11]. - The article includes a QR code for readers to follow for further updates and information related to tax services [8].

Core Viewpoint - The article discusses the tax implications for companies purchasing financial products, specifically focusing on whether the returns from these investments are subject to value-added tax (VAT) based on the type of product purchased [1]. Group 1: Tax Implications for Financial Products - For principal-protected financial products, the investment returns are subject to VAT as "loan services" with a tax rate of 6% for general taxpayers and 1% for small-scale taxpayers [2]. - Non-principal-protected financial products do not classify the returns as interest income, thus they are not subject to VAT [2]. Group 2: Tax Calculation on Sale of Financial Products - When a company sells an investment product before maturity, the profit is calculated as the selling price minus the purchase price, and VAT is applicable at a rate of 6% for general taxpayers and 1% for small-scale taxpayers [3]. - If the investment is held until maturity, it is not considered a transfer of financial products, and no VAT is due [3]. Group 3: Handling Gains and Losses - In cases of negative differences from the transfer of financial products, these can be carried forward to offset future sales, but any remaining negative balance at year-end cannot be carried into the next accounting year [4]. - The purchase price of financial products can be calculated using either the weighted average method or the moving weighted average method, with a restriction on changing the method for 36 months after selection [4]. Group 4: Case Study - A company purchased 1 million shares of a stock at 20 yuan per share for a total of 20 million yuan. When selling 500,000 shares at 19 yuan, no VAT is due due to a loss, which can be carried forward. When selling the remaining shares at 22 yuan, VAT of 28,300 yuan is calculated based on the adjusted profit [5][6].

Group 1 - The article discusses common issues taxpayers face when declaring VAT for construction services, highlighting the classification of services and applicable tax rates [2] - Repair services are classified under construction services with a VAT rate of 13%, while maintenance and repair services have a VAT rate of 9% and 6% respectively [2] - General taxpayers providing construction services for "甲供工程" (contractor-supplied projects) can opt for a simplified tax calculation method [2] Group 2 - General taxpayers providing construction services across counties must calculate VAT based on total revenue minus subcontractor payments, with a prepayment rate of 2% for general taxation and 3% for simplified taxation [2] - The article references the "Notice on the Comprehensive Launch of the Business Tax to VAT Reform Pilot" as a key policy document guiding these tax regulations [2][3]

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Group 1 - The core concept of the article is the introduction of the "Tax Service Credit Code," which serves as a credit passport for tax-related service institutions and personnel, allowing clients to verify their basic information and credit status [4] - The Tax Service Credit Code is a unique QR code assigned to tax service institutions and personnel, displaying their professional qualifications, number of employees, credit points, annual credit rating, and historical credit information [4] - The credit rating system is categorized into five levels, from TSC5 (credit score ≥ 400) to TSC1 (credit score < 100), indicating the creditworthiness of the institutions and personnel [4] Group 2 - To apply for the credit code, tax service institutions must have a normal tax registration status and at least one credit point, while the applicant must be a legal representative or financial responsible person [5] - Tax service personnel must be affiliated with a tax service institution with a normal tax registration status and have credit points to apply for the credit code [5] - The application process for tax service personnel involves logging into the electronic tax bureau and accessing the credit code function to view and download their credit code [7][8]

Group 1 - The article discusses tax deductions available for taxpayers with children under three years old, allowing a monthly deduction of 2000 yuan per child, with options for parents to choose the deduction method [4] - Taxpayers can deduct 2000 yuan per child for full-time education expenses, with similar options for deduction allocation between parents [4] - For taxpayers supporting elderly parents, a monthly deduction of 3000 yuan is available for only one child, while non-only children must share this deduction with siblings, not exceeding 1500 yuan each [4] Group 2 - Taxpayers without their own housing in their main work city can deduct housing rent expenses, but only one spouse can claim this deduction if both work in the same city [5][6] - Taxpayers can only claim either housing loan interest or housing rent deductions in a single tax year, not both [5][6] - Taxpayers must ensure that medical expenses for the elderly parents are not included in the medical expense deductions, which only cover the taxpayer, spouse, and minor children [7] Group 3 - Taxpayers can deduct medical expenses exceeding 15,000 yuan after insurance reimbursement, up to a limit of 80,000 yuan, for themselves, their spouse, and minor children [7] - Deductions for continuing education expenses are only applicable for qualifications listed in the National Occupational Qualification Directory, with a standard deduction of 3600 yuan [7]