Core Viewpoint - The article discusses the regulations surrounding the use of enterprise funds for personal expenses by individual investors and the implications of non-compliance with tax laws [1][3]. Group 1: Regulations on Personal Expenses - Individual investors in enterprises other than sole proprietorships and partnerships cannot use enterprise funds for personal or family expenses, as this is considered a distribution of dividends subject to personal income tax [1][3]. - Sole proprietorships and partnerships allow personal investors to use enterprise funds for certain expenses, which are treated as profit distributions and taxed under "individual business income" [3]. Group 2: Borrowing from Enterprises - If an individual investor borrows from their enterprise and does not repay it by the end of the tax year, the unpaid loan may be treated as a dividend distribution, subject to personal income tax [3]. Group 3: Tax Deductions for Individual Business Owners - Individual business owners cannot deduct personal and family expenses from their taxable income [3]. - For expenses that are difficult to separate between business and personal use, 40% of such expenses may be considered business-related and allowed for deduction [3].

Core Viewpoint - The announcement by the State Taxation Administration and the Ministry of Industry and Information Technology regarding the release of the "Directory of Non-Transport Special Operation Vehicles with Fixed Devices Exempt from Vehicle Purchase Tax" aims to optimize the management mechanism of tax exemption policies for special vehicles, enhancing taxpayer service and rights protection [3]. Group 1: Background of the Announcement - The announcement is part of the efforts to implement the State Council's requirements for optimizing the business environment and improving tax management efficiency [3]. - The policy aims to better protect taxpayer rights by allowing taxpayers to enjoy tax exemption for special vehicles listed in the directory [3]. Group 2: Basic Information of the Directory - The current directory is the twentieth batch, involving 514 models from 207 enterprises [4]. Group 3: Application Process for Inclusion in the Directory - Vehicle manufacturers, import vehicle dealers, or individuals can apply for their models to be included in the directory through the designated management system [4]. - If an application does not pass the technical review, the applicant can reapply and provide supporting materials to contest the review outcome [4]. Group 4: Tax Exemption Procedures - For vehicles included in the directory, applicants can mark the tax-exempt status in the vehicle's electronic information, allowing taxpayers to enjoy the exemption [5]. - Vehicles sold before the directory's release can also be marked for tax exemption once they are included in the directory [6]. - If a taxpayer has already paid the vehicle purchase tax for a vehicle that is later included in the directory, they can apply for a tax refund by marking the vehicle's electronic information accordingly [8].

欢迎扫描下方二维码关注： 海关总署 税务总局 关于实施《出口货物已补税/未退税证明》联网核查的公告 海关总署 税务总局公告2025年第256号 为进一步优化口岸营商环境，促进跨境贸易便利，海关总署、税务总局决定对《出口货物已补税/未退税证明》（以下简称《证明》）实施电子数据联网 核查。现将有关事项公告如下： 海关总署 税务总局 2025年12月25日 链接： 两部门：2026年1月1日起实施《出口货物已补税/未退税证明》联网核查 来源 国家税务总局 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。文章版权归原作者所有，如有不妥，请联系删除。 企业支出年未还未取得发票,怎么办? 根据企业会计制度的规定,对于已验收 入库的购进商品,如果发票尚未收到,企业 应当在月末合理估计入库成本、就形成了暂 估成本。2025会计年度即将结束,部分暂估 成本还没有取得发票怎么办?对此,企业除了 抓紧时间催要发票外,还要掌握政策规定, 要喜处理 一、自2026年1 ...

Group 1: Child Education Deductions - The range of children eligible for deductions includes biological children, non-marital children, adopted children, stepchildren, and minors under guardianship [2] - The deduction subject for child education is the legal guardian, which includes biological parents, stepparents, and adoptive parents [3] - The standard deduction for child education is set at 24,000 yuan per year (2,000 yuan per month) for each child [4] - Parents can choose to allocate the deduction either fully to one parent (2,000 yuan per month) or split it equally (1,000 yuan per month each) [5] - Deductions apply regardless of whether the child is in public or private schools [6] - Parents with multiple children can choose different deduction methods for each child [8] - Continuous education during the transition from high school to university is eligible for deductions [9] Group 2: Continuing Education Deductions - The scope of continuing education deductions includes expenses for degree education within China, with a monthly deduction of 400 yuan, limited to 48 months [10] - The deduction subject for continuing education is primarily the taxpayer, with some allowances for parents to claim deductions for their children [11] - If a taxpayer obtains a professional qualification certificate while pursuing degree education, they can claim both deductions, totaling up to 8,400 yuan in a year [13] Group 3: Major Medical Expenses Deductions - Taxpayers can deduct medical expenses exceeding 15,000 yuan after insurance reimbursements, up to a limit of 80,000 yuan [18] - Medical expenses for the taxpayer's spouse and children can be deducted, but not for parents [20] - Taxpayers must retain medical service receipts and can check their medical expenses through the healthcare management system [21] Group 4: Housing Loan Interest Deductions - Deductions apply to interest on loans for purchasing a first home in China, with a standard deduction of 1,000 yuan per month for up to 240 months [27] - Couples can choose to deduct interest from one loan or split it between two loans, but cannot claim both housing loan interest and rental deductions in the same year [29][37] - If a taxpayer has not previously claimed a deduction for a first home loan, they can claim it for a second home loan at the first home loan interest rate [30] Group 5: Housing Rent Deductions - Taxpayers can deduct rent expenses if they do not own a home in their primary work city [32] - The deduction is claimed by the tenant who signed the lease, and couples in different cities can each claim deductions [33][36] - Rent deductions cannot be claimed simultaneously with housing loan interest deductions [37] Group 6: Elderly Care Deductions - Taxpayers can deduct expenses for supporting parents over 60 years old or grandparents over 60 years old if their parents have passed away [41] - The standard deduction for only children is 3,000 yuan per month, while non-only children must share this amount with siblings [42] - Parents can only claim deductions if at least one parent is over 60 years old [48] Group 7: Childcare Deductions - The deduction for childcare for children under 3 years old is 2,000 yuan per month [51] - Parents can choose to allocate the deduction fully to one parent or split it equally [52] - Parents can claim both childcare and education deductions in the same year if the child transitions from childcare to education [54] Group 8: General Information on Deductions - Taxpayers can choose to provide deduction information to their employer or claim it during annual tax reconciliation [56] - The deduction year must be specified, and taxpayers need to confirm their deduction information annually [57] - If discrepancies arise in the claimed deduction amounts, taxpayers should verify their information and consult tax authorities if necessary [58]

Core Viewpoint - The article emphasizes the importance of bookkeeping for individual businesses, highlighting that it is not only a legal requirement but also a means to manage finances effectively and understand profitability [5][6]. Policy Basis - According to the "Tax Collection and Administration Law of the People's Republic of China," taxpayers must set up accounting books in accordance with relevant laws and regulations [3][6]. - The "Interim Measures for Bookkeeping Management of Individual Businesses" mandates that individual businesses engaged in production and operation must establish and maintain accounting books and records [3][6]. Bookkeeping Requirements - Individual businesses are required to set up their accounting books within 15 days from the date of obtaining their business license or incurring tax obligations [5][6]. - Failure to establish bookkeeping can lead to penalties, emphasizing the necessity of compliance for new businesses [7]. Practical Implications - Proper bookkeeping helps clarify income and expenses, allowing business owners to have a clear understanding of their financial situation [5]. - The article suggests that seeking professional accounting assistance can alleviate the burden of establishing bookkeeping systems for new business owners [5].

欢迎扫描下方二维码关注： —— 第四十六期 —— 每周高频热点问题汇编 2026年度个人所得税专项附加扣除信息确认已进入倒计时，截止时间为 2025年12月31日 ，税务部门提醒符合条件的居民个 人，务必及时通过个人所得税 APP完成操作！后台收到不少小伙伴的疑问： 为什么必须月底确认？ 2026年填报行不行？申报前确 认不行吗？未按时确认有啥影响？错过时间能补救吗？ 今天就结合这些问题，跟大家说清为啥要在年底前完成确认～ 一、 为什么 不能等2026确认？ 根据 《个人所得税专项附加扣除操作办法（试行）》第九条 的规定，纳税人次年需要由扣缴义务人继续办理专项附加扣除 的，应当于每年12月份对次年享受专项附加扣除的内容进行确认，并报送至扣缴义务人。纳税人未及时确认的，扣缴义务人于 次 年1月起暂停扣除 ，待纳税人确认后再行办理专项附加扣除。 小提示 1.提前确认才能"当月享受"，2026年填报会延迟优惠。12月确认后，2026年1月发工资时，公司就能直接按扣除标准算税，到 手工资即时增多；次年填报的话，1月起会按"无扣除"预缴个税，多缴的部分要等2027年汇算清缴才能退税。 2.系统不会自动延续旧信息 ， 哪 ...

Group 1 - The article discusses how businesses can manage their invoice issuance when they face insufficient invoice quotas at the beginning of the month [9][10] - Taxpayers can issue invoices within the limits of the previous month's remaining quota before completing their VAT declaration [9] - For taxpayers with low tax risk, the electronic invoice service platform can automatically increase their invoice issuance limit if they reach a certain percentage of their total issuance amount for the first time in a month [9][10] Group 2 - If the invoice quota is still insufficient, businesses can apply for manual adjustments through the electronic invoice service platform [9][10] - The process for applying for an invoice quota adjustment includes logging into the electronic tax bureau and selecting the appropriate options for adjustment [10][13] - Businesses must fill out the adjustment application with relevant information and upload supporting documents, such as purchase contracts or other materials that verify transaction authenticity [14][15]

Core Points - The new Value-Added Tax (VAT) Law of the People's Republic of China was passed on December 25, 2024, and will take effect on January 1, 2026 [1][8] - The law aims to establish a VAT system that supports high-quality development, standardizes tax collection, and protects taxpayers' rights [2][3] Chapter Summaries Chapter 1: General Principles - The VAT system is designed to serve the national economic and social development [2] - Taxpayers include individuals and entities engaged in taxable transactions within China [2][3] Chapter 2: Tax Rates - The standard VAT rate for most goods and services is set at 13% [5] - A reduced rate of 9% applies to specific sectors such as transportation and real estate [5] - Certain goods and services, including agricultural products and medical services, are exempt from VAT [24] Chapter 3: Tax Payable - Tax payable is calculated as the difference between output tax and input tax [14] - Special provisions exist for small-scale taxpayers, allowing simplified tax calculations [14][15] Chapter 4: Tax Incentives - Small-scale taxpayers with sales below a certain threshold are exempt from VAT [23] - Various sectors, including agriculture and education, are eligible for VAT exemptions [24] Chapter 5: Collection Management - VAT obligations arise at the time of transaction completion or receipt of payment [28] - Taxpayers must declare and pay VAT to the relevant tax authority based on their operational location [29] Chapter 6: Supplementary Provisions - The new VAT Law will replace the previous interim regulations starting January 1, 2026 [38]

Core Viewpoint - The article discusses the process for taxpayers to issue invoices when their available invoice quota is insufficient, particularly during the VAT declaration period, and outlines the steps for applying for a temporary increase in the invoice quota [2]. Group 1: Invoice Issuance Process - Taxpayers can issue invoices based on the remaining available quota from the previous month, not exceeding the total quota for the current month, before completing their VAT declaration [2]. - For taxpayers with a lower risk level, if the invoice amount reaches a certain percentage of the total quota for the first time in a month, the electronic invoice service platform will automatically increase the total quota for that month [2]. Group 2: Application for Quota Adjustment - If the available quota is still insufficient, taxpayers can apply for a manual adjustment through the electronic invoice service platform by filling out the adjustment request and uploading relevant attachments [2][5]. - The application process includes logging into the electronic tax bureau, navigating to the invoice usage section, and selecting the invoice quota adjustment application [3][5]. - Taxpayers must provide specific information regarding the adjustment, including the current available quota, total quota before adjustment, and the requested adjustment amount, along with supporting documents [8].

Core Viewpoint - The article discusses the changes in tax policies regarding interest income from government bonds and other financial instruments, particularly focusing on the implementation of VAT on newly issued bonds starting from August 8, 2025, while maintaining exemptions for previously issued bonds until maturity [6][9]. Tax Policy Changes - Starting from August 8, 2025, interest income from newly issued national bonds, local government bonds, and financial bonds will be subject to VAT [6][9]. - Interest income from bonds issued before August 8, 2025, will continue to be exempt from VAT until the bonds mature [6][9]. Income Tax Regulations - According to the Corporate Income Tax Law, interest income, including deposit interest, loan interest, and bond interest, is defined as income derived from providing funds to others without constituting equity investment [3][4][14]. - The law specifies that interest income is recognized based on the contractual agreement regarding the debtor's payment date [4][15]. Exemptions and Special Cases - The article highlights that interest income from national bonds is exempt from corporate income tax [7]. - For local government bonds issued from 2012 onwards, both corporate income tax and individual income tax exemptions apply [10].