欢迎扫描下方二维码关注： 涉及的税费主要有:增值税、城市维护建设 税、教育费附加、地方教育附加、土地增值税、印 花税和个人所得税。 买方(受让方) 涉及的税费主要有:契税和印花税 卖市(街上方) 增值税 ●个人将购买不足2年的住房对外销售的,按 照5%的征收率全额缴纳增值税: 计算公式: 全部价款和价外费用 ×5% 应纳税额= - (1+5%) 2 个人将购买2年以上(含2年)的住房对外销 售的,免征增值税。 3个人销售自建自用的住房,免征增值税。 4 涉及家庭财产分割的个人无偿转让不动产、 土地使用权,免征增值税。 家庭财产分割包括： 离婚财产分割;无偿赠与配偶、父母、子女、祖父母、 外祖父母、孙子女、外孙子女、兄弟姐妹:无偿赠与对其 承担直接抚养或者赡养义务的抚养人或者赡养人;房 屋产权所有人死亡,依法取得房屋产权的法定继承人, 遗嘱继承人或者受遗赠人。 城市维护建设税、教育费附加、地方教育附加 个人将购买不足2年的住房对外销售的,以 实际缴纳的增值税为计税依据:城市维护建设 税(市区)的税率为7%,县城或镇为5%,不在市 区、县城或镇的为1%;教育费附加的费率为3%; 地方教育附加的费率为2%。 自20 ...

欢迎扫描下方二维码关注： 税务局办公室 科长，您看 这家制造业企业的研发 费用加计扣除优惠明细表， 直接消耗的材料、燃料和 动力费用相对来说占比较高， 并且没有对特殊收入和销售 研发活动直接形成产品对 企业研发车间 应的材料部分进行 冲减。 张经理，这些是 研发过程中耗用的材 料吗? 严格工艺 精心制造 制造业研发活动 中材料消耗虽常见，但一 般来说会产生下脚料、残次 品或者直接形成产品的情 是的，这些就是我们用 况，这家企业没有对直接投 到的材料，一部分研制产品 入费用相应进行冲减，是有 成功，直接销售了；另一部 一些疑点。应该去他们车 分形成了废料，就只能找物 间看看。 资回收低价售出了。 但政策规定， 研发活动直接形成 产品对应的材料费 用要冲减，特殊收 入部分也需要 冲减。 啊? 我们以为 研发投入都能加计 扣除，没注意到还 需要处理…… 业会议室 来源 大连税务 欢迎扫描下方二维码关注： 【政策依据】 《国家税务总局关于研发费用税前加 计扣除归集范围有关问题的公告》 （国家税务总局公告2017年第40号） 来源：大连税务 供稿：普兰店区税务局 编发：税宣办 温馨提醒：蓝色柳林财税室为非官方平台，是由 ...

欢迎扫描下方二维码关注： 晋统字〔2025〕18号 各市、县（市、区）统计局，国家统计局各市、县级调查队，省统计局机关各处室、局属各事业单位，国家统计局山西调查总队机关各处室： 《统计行政处罚裁量基准》经中共山西省统计局党组会议和中共国家统计局山西调查总队党组会议审议通过，现印发给你们，请认真贯彻 执行。 山西省统计局 国家统计局山西调查总队 2025年4月1日 （此件公开发布） 统计行政处罚裁量基准 第一条 为依法履行统计行政执法职责，规范统计行政处罚裁量行为，保障公民、法人或者其他组织的合法权益，根据《中华人民 共和国行政处罚法》《中华人民共和国统计法》《中华人民共和国统计法实施条例》《山西省统计条例》《山西省规范行政执法裁量 权办法》等法律法规规章，结合我省统计行政处罚工作实际，制定本裁量基准。 第二条 本裁量基准适用于山西省、市、县（市、区）统计机构依照法定职责实施的对统计违法行为行政处罚的裁量。 山西省统计局 国家统计局山西调查总队关于印发统计行政处罚裁量基准的通知 第三条 对统计违法行为实施行政处罚，坚持合法合理，公平公正，程序正当，教育与处罚相结合的原则。 作出统计行政处罚决定应充分考虑当事人的 ...

Group 1 - The article discusses the range of feed products that are exempt from value-added tax (VAT), including single bulk feed, mixed feed, compound feed, and concentrated feed [3][4]. - Specific products that qualify for VAT exemption include bran, distiller's grains, fish meal, various types of meal (excluding soybean meal), grass feed, feed-grade phosphorus, and others [3][4]. - Mineral trace element lick bricks and fish oil used in aquaculture and poultry feeding are also categorized as single bulk feed and are exempt from VAT [4]. Group 2 - Taxpayers engaged in both exempt and taxable feed sales must separately account for the sales of exempt and reduced tax items [5]. - If a taxpayer issues a special VAT invoice for exempt feed products, they will not be eligible for the VAT exemption and must pay the full VAT [5]. - The exemption code for feed products is 0001092202, which must be used in the VAT declaration forms for both general and small-scale taxpayers [5].

Core Viewpoint - The article discusses the procedures and requirements for overseas travelers to apply for tax refunds at designated stores, emphasizing the importance of compliance with tax regulations and the use of specific authentication methods for logging into the tax refund system [24][28]. Group 1: Authentication Methods - The tax refund system supports two login methods: Tax Disk/UKey authentication and Unified Identity Management Platform authentication, allowing stores to choose their preferred method [3][4]. - For Tax Disk/UKey authentication, users must insert a tax digital certificate device and enter their username, password, and PIN for verification [3][4]. - The Unified Identity Management Platform requires users to input their username and password, redirecting them to select the appropriate business type for login [7][8]. Group 2: Application Process - The application process for tax refunds involves several steps, starting with entering traveler information, including name, document type, and entry time [10][17]. - Users can switch to a standard application form mode if needed, and various methods for entering invoice information are supported, including online query and manual entry [11][14]. - After entering the necessary information, users can save the application and choose a payment method for the tax refund [17][18]. Group 3: Store Registration Requirements - To become a designated tax refund store, businesses must meet specific application conditions and complete a registration form, which must be submitted to the tax authority [24][27]. - The tax authority will verify the registration conditions within five working days and inform businesses of their compliance status [27][29]. - Compliance with operational regulations is essential after registration to maintain the status of a designated tax refund store [29].

欢迎扫描下方二维码关注： ▶也可通过热门服务、场景办税链接快速进入 Fe le d 、选择纳税人，分配主管税务机关 ▶系统跳转选择纳税人界面,展示 此自然人作为法定代表人或财务负责 人时,未进行税务信息确认的纳税人 名称和统一社会信用代码。 ▶如展示列表存在需要开办企业的 信息,直接点击拟开业纳税人的统一 社会信用代码。跳转信息确认界面, 纳税人需对纳税人基本信息、地址信 息等系统获取的预填信息进行确认, 系统会根据注册地址信息自动分配主 管税务局机关及科所分局。如展示列 表不存在需要开办企业的信息，点击 【新办开业】输入纳税人信息进行办 理。 三、税务信息确认，套餐式办理。 ▶核对无误后点击【确定】,则提示 税务信息确认已完成，并自动进行"代 扣代缴个人所得税→工资薪金所得"代 扣代缴登记。 ▶系统跳转到已完成界面,并提示"您已完 成税务信息确认，点击'下一步'继续办理为您 推荐的新办纳税人套餐业务!"。 ▶勾选并提供银行存款账户账号报告、三 方协议签订、财务会计制度及核算软件备 案、一般纳税人登记、发票票种核定、税务 电子文书送达等业务"一键办理"。 ▶恭喜您! 税务信息确认操作已完成! 高频Q&A: 请 ...

欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 需要缴印花税呢。 17 2 2 1 1 2 1 1 1 1 1 2 根据《财政部 税务总局关于印花税若干事项 政策执行口径的公告》(财政部 税务总局公告 2022年第22号)规定,企业之间书立的确定买卖 关系、明确买卖双方权利义务的订单、要货单等 单据,且未另外书立买卖合同的,应当按规定缴 纳印花税。 对了,前几天签的那几份电子 合同,是不是也没有申报? 电子合同也要算进去的吗? 原来是这样啊。 根据规定,电子合同和纸质合同 是一样的效力,也得交印花税。 in 发表日景 // 完元 《中华人民共和国印花税法》所附的《印花税 税目税率表》中注明"合同"指书面合同,而《民法 典》明确,以电子数据交换、电子邮件等方式能够 有形地表现所载内容,并可以随时调取查用的数 据电文,视为书面形式。此外,《财政部 国家税务 总局关于印花税若干政策的通知》(财税〔2006〕 162号)规定,对纳税人以电子形式签订的各类 应税凭证按规定征收印花税。 印花税里面也有大学问 啊,公司业务涉及很多, 必须得持续关注啊。 看来,是我忽视印花税 学习了,得抓紧时间更 正申报。 ...

Core Viewpoint - The article emphasizes the proactive service approach of Xiamen's tax and planning departments, which has significantly streamlined land supply and real estate registration processes, ensuring seamless integration of land delivery and property registration to support high-quality development [2][28]. Group 1: Land Use Rights Transfer Revenue Declaration - The article outlines the steps for enterprises to declare and pay for the transfer of state-owned land use rights through the electronic tax bureau, highlighting the importance of using the correct login method for cross-regional tax sources [2][19]. - It details the process of selecting the declaration function within the electronic tax bureau, guiding users to navigate to the non-tax revenue declaration section [6][21]. - The declaration process includes entering the relevant non-tax revenue project, confirming the information, and submitting the declaration for payment [10][15][13]. Group 2: Deed Tax Declaration - The article provides a step-by-step guide for the declaration of deed tax, indicating that the login entity should generally match the entity declaring the land transfer payment [18][19]. - It explains the process of tax source information collection and declaration, including the addition of new tax sources related to land transactions [22][25]. - The final steps involve confirming the tax amount and completing the payment process after a successful declaration [27].

欢迎扫描下方二维码关注： 初入职场的小伙伴 可能已经进入了试用期 工资怎么发？合同怎么签？ 要缴社保费吗…… 这些注意事项，请收好！ 试用期的时长有规定 根据《劳动合同法》 | 劳动合同期限 | 三个月以上不满一年的 | 试用期不得超过 一个月 | | --- | --- | --- | | 劳动合同期限 | 一年以上不满三年的 | 试用期不得超过二个月 | | 三年以上 | 固定期限和无固定期限的劳动合同 | 试用期不得超过六个月 | | 以完成一定工作任务为期限 | 的劳动合同或者劳动合同期 | 不得约定试用期 | 限 不满三个月的 注意哦！ 同一用人单位与同一劳动者 只能约定一次 试用期 试用期包含在劳动合同期限内 劳动合同 仅约定试用期的 试用期不成立 该期限为劳动合同期限 根据《事业单位人事管理条例》，初次就业的工作人员与事业单位订立的聘用合同期限3年以上 的，试用期为12个月。 温馨提示！非全日制用工双方当事人不得约定试用期哦。 因此，试用期 必须签订劳动合同！ 试用期应按什么标准 支付工资？ 劳动者在试用期的工资 不得低于 本单位相同岗位最低档工资或者劳动合同约定工资的 百分之八十 并不得低于 ...

Core Viewpoint - The article discusses the new regulations regarding the export tax refund process for cross-border e-commerce businesses using overseas warehouses, emphasizing the "departure tax refund, sales accounting" approach for tax declaration and refund processing [4][22]. Group 1: Export Tax Refund Process - When goods have been sold, taxpayers should declare and process the export tax refund according to current regulations [6][8]. - For goods that have not yet been sold, taxpayers can declare the export tax refund in advance after customs clearance, and later adjust based on actual sales [6][8]. - Taxpayers must distinguish between sold and unsold portions of goods on the same customs declaration when applying for pre-refund tax [6][8]. Group 2: Handling Unsold Goods - If goods declared for pre-refund tax remain unsold by the end of the accounting period, taxpayers must adjust their declarations and return the pre-refund tax [8][9]. - After the goods are sold, taxpayers can reapply for the export tax refund according to existing regulations [8][9]. Group 3: Documentation Requirements - Taxpayers must retain documentation such as sales contracts, transportation documents, and other relevant materials for tax refund verification [19][20]. - If unable to obtain an export contract, alternative documents like warehouse agreements can be used for record-keeping [19][20]. Group 4: Tax Refund Adjustments - When actual sales differ from the declared export amount, taxpayers must confirm the need for adjustments and re-declare the tax refund based on actual sales [14][15]. - If the tax refund amount is negative, foreign trade enterprises must pay the tax owed [16][17]. Group 5: Sales Evidence and Verification - Taxpayers do not need to submit sales evidence when applying for the export tax refund but must retain it for verification within 15 days after the sale [22][29]. - Failure to retain sales evidence may result in the export business being subject to taxation instead of the tax refund policy [23][24]. Group 6: Cross-Border E-commerce Fees - Expenses related to commissions and advertising on platforms like Amazon can be deducted from corporate income tax within specified limits [30][31]. - If invoices cannot be provided for these expenses, order details or transaction records may serve as valid proof for tax deductions [33].