Group 1 - The correct practice for issuing invoices requires the use of a special invoice seal, and other seals like company seals or financial seals cannot be substituted, as using the wrong seal may render the invoice invalid [3] - According to the "Implementation Rules for the Invoice Management Measures" (State Taxation Administration Order No. 37), invoices must be filled out in numerical order, with complete project details, truthful content, clear handwriting, and printed consistently across all copies, with the special invoice seal affixed to both the invoice and the deduction copy [4] Group 2 - Individual industrial and commercial households can register as general taxpayers if they have sound accounting practices and can provide accurate tax information to the tax authority [5] - The "General Taxpayer Registration Management Measures" (State Taxation Administration Order No. 43) states that taxpayers whose annual taxable sales do not exceed the specified standard and have sound accounting practices can apply for general taxpayer registration [6] Group 3 - It is a misconception that small individual industrial and commercial households can simply close down without formal procedures; they must hold relevant documents and apply for tax deregistration with the tax authority [7] - The "Tax Collection and Administration Law of the People's Republic of China" stipulates that taxpayers must apply for changes or deregistration of tax registration within 30 days of changes in business registration [8] Group 4 - Small-scale taxpayers can issue special VAT invoices if they engage in taxable activities and need to issue such invoices, as per the announcement by the State Taxation Administration [13] - Tax authorities will no longer issue special VAT invoices for small-scale taxpayers who choose to issue them themselves [14] Group 5 - The latest preferential policy for individual industrial and commercial households states that from January 1, 2023, to December 21, 2027, those with taxable income not exceeding 2 million yuan will have their personal income tax halved [15][16] - Individual industrial and commercial households that have already enjoyed other preferential policies can still benefit from the "six taxes and two fees" reduction, which can be stacked on top of existing benefits [17]

Group 1 - The article discusses various tax violations, including issuing false VAT invoices, tax evasion, and providing illegal assistance to taxpayers, with specific thresholds for severity [2] - It outlines the consequences for entities identified as "discredited subjects," including public disclosure of their information and tax violations [2] - The tax credit rating for discredited subjects is downgraded to D level, which subjects them to stricter management measures [2] Group 2 - The tax authority is required to publish information about discredited subjects, including their basic details and the nature of their tax violations [2] - The article emphasizes that the tax authority will share discredited information with relevant departments for enforcement of penalties [2] - It highlights that certain sensitive information will not be disclosed to protect national and public security [2]

Core Viewpoint - The article emphasizes the importance of compliance with tax regulations, highlighting the risks associated with tax evasion and the consequences of issuing false invoices [8][10]. Group 1: Tax Compliance - Business owners are warned against using deceptive practices, such as registering individual businesses under friends' names to evade taxes, which constitutes tax evasion [8]. - The article references specific laws, including the Tax Collection and Administration Law, indicating that such actions can lead to criminal liability if deemed a crime [8][10]. Group 2: Invoice Management - It is noted that small-scale taxpayers can issue VAT special invoices under certain conditions, which allows for more flexibility in managing tax obligations [18]. - The article discusses the recent tax policy changes that benefit individual businesses, including a reduction in personal income tax for those with annual taxable income not exceeding 2 million yuan, effective from January 1, 2023, to December 31, 2027 [22]. Group 3: Tax Incentives - Individual businesses that have already benefited from certain tax incentives can still enjoy additional reductions under the "six taxes and two fees" policy, which allows for cumulative benefits [23][24]. - The order of applying these incentives is specified, indicating that the "six taxes and two fees" reductions are applied after other existing tax benefits [24].

欢迎扫描下方二维码关注： | 序号 | 事项名称 | 预缴 | 汇教 | | --- | --- | --- | --- | | 1 | 取得铁路债券利息收入减半征收企业所得税 | V | | | 2 | 取得的社区家庭服务收入在计算应纳税所得额时减计收入 | V | | | 3 | 综合利用资源生产产品取得的收入在计算应纳税所得额时减计收入 | V | | | 4 | 金融机构取得的涉农贷款利息收入在计算应纳税所得额时减计收入 | V | | | 5 | 保险机构収得的涉农保费收入在计算应纳税所得额时减计收入 | V | | | 6 | 小额贷款公司取得的农户小额贷款利息收入在计算应纳税所得额时 减计收入 | V | | | 7 | 其他减计收入类未列明优惠(减免税代码: | V | | 来源： 北京税务 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。 关联内容 企业所得税 企业所得税免税收入填 ...

Core Viewpoint - The article provides detailed guidance on the tax deductions available for taxpayers who support elderly parents or grandparents, emphasizing the eligibility criteria and the process for claiming these deductions through the personal income tax app [2][13]. Group 1: Tax Deduction Eligibility - Taxpayers can deduct expenses for supporting parents over 60 years old and grandparents over 60 years old if their children have passed away [13]. - The deduction does not apply to the taxpayer's spouse's parents [2]. Group 2: Deduction Standards - For only children, a fixed deduction of 3,000 yuan per month is allowed, while non-only children must share this amount with siblings, with each sibling's share not exceeding 1,500 yuan per month [14][20]. - The deduction is not doubled even if both parents are over 60; only one qualifying parent is sufficient [15]. Group 3: Filing Process - The process for first-time filers includes steps such as selecting "Support for Elderly" in the app, confirming the year of deduction, and entering the required information about the elderly being supported [2][4][10]. - Taxpayers must indicate whether they are the only child and determine the distribution method for the deduction [11][12]. Group 4: Common Questions - Taxpayers cannot claim deductions for supporting uncles or aunts, as the eligible recipients are strictly defined [16]. - In cases where parents have remarried, the taxpayer can still claim the deduction if one parent has no other children besides the taxpayer [18]. - If one sibling cannot support the parents, the other sibling cannot claim the full deduction alone; the amount must still be shared [20]. Group 5: Important Dates - The deadline for confirming the personal income tax special additional deduction information for the year 2026 is December 31, 2025 [21].

Group 1 - The article discusses the classification of animal feed, specifically focusing on the definitions of trace elements, vitamins, and concentrated feed [3] - It clarifies that pet feed is not exempt from value-added tax (VAT) and should be taxed according to applicable rates [3] - The article explains that fish oil, as a byproduct of fish meal production, is categorized as a single bulk feed and is subject to VAT [3] - It states that products like puffed blood meal, puffed meat meal, and hydrolyzed feather meal do not qualify for VAT exemptions and are also subject to taxation [3] Group 2 - The article provides a step-by-step guide for general taxpayers on how to declare VAT through the electronic tax bureau [5] - It outlines the process for small-scale taxpayers to submit their VAT declarations, including selecting the appropriate exemption codes [5][6] - The article emphasizes the importance of accurately reporting exempt sales in the VAT declaration forms [6]

欢迎扫描下方二维码关注： 答 不可以。 按照规定，纳税人为非独生子女的，在兄弟姐妹之间分摊每月2000元（2023年起标准提升为3000元）的 扣除额度，每人分摊额度不能超过每月1000元（2023年起标准提升为1500元）。 | 02 | | | --- | --- | | 问 | 赡养老人专项附加扣除包括赡养配偶的父母吗？ | | 答 | 不包括。 专项附加扣除赡养老人项目不包含配偶父母。根据《个人所得税专项附加扣除暂行办法》第七章第二十 三条规定，被赡养人是指年满60岁的父母，以及子女均已去世的年满60岁的祖父母、外祖父母。也就是说赡养岳父母 或者公婆的费用不可以享受个人所得税专项附加扣除。其中被赡养人中的年满60岁的父母，仅指纳税人的生父母、继 | | | 父母、养父母或者其他法定赡养人。 | | 03 | | | 问 | 父母年龄均超过60周岁，在进行赡养老人专项附加扣除时，是否可以按照两倍标准扣除？ | | 答 | 不可以。 父母其中一位达到60周岁就可以享受专项附加扣除，不按照老人人数计算。 | 供稿：蒋思梦 制作：廖丽萍 来源 上海税务 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 ...

Group 1 - The core viewpoint of the article is the adjustment of the super-luxury automobile consumption tax policy by the Ministry of Finance and the State Taxation Administration, effective from July 20, 2025, which aims to guide reasonable consumption [1][2]. - The scope of the consumption tax includes vehicles that meet specific criteria based on model and sales amount, with a threshold set at 900,000 yuan for the total price and additional fees [1][3]. - For second-hand super-luxury automobiles, no consumption tax will be levied, defined as vehicles that have completed registration and are sold before reaching the national mandatory scrapping standard [3]. Group 2 - The sales amount for super-luxury automobiles must include all price components and additional fees, such as those for accessories and services, to determine if it exceeds the 900,000 yuan threshold [3]. - The sales amount does not include value-added tax, which is an important consideration for calculating the taxable amount [3].

Taxation on Lease Contracts - The taxable basis for lease contracts is the rental amount specified in the contract [3] - The tax rate is set at one-thousandth of the rental amount [3] - Tax obligations are established by the taxpayer upon the issuance of the taxable certificate [3] Exemptions from Stamp Duty - Both parties involved in the lease of residential properties can be exempt from stamp duty when signing the lease contract [5] - Specific policies provide exemptions for public rental housing and student apartments until December 31, 2025, and December 31, 2027, respectively [7] Tax Calculation Scenarios - If the lease amount is clearly defined in the contract, the enterprise must declare stamp duty based on the total amount at a rate of one-thousandth on the day the taxable certificate is issued [5] - In cases where multiple tax items are listed with separate amounts, the tax payable is calculated according to the applicable rates for each item [5] - If the lease amount is not specified, the taxpayer must declare the contract during the first tax declaration period and calculate the stamp duty based on the actual settlement amount in the subsequent period [5] Refund and Adjustment of Stamp Duty - Taxpayers can apply for a refund or offset of stamp duty if the amounts listed in the taxable contract differ from the actual settlement amounts [8]

Core Viewpoint - The article discusses the recent announcement by the Shanghai Municipal Finance Bureau and the State Taxation Administration regarding the conditions under which corporate taxpayers can apply for property tax relief due to financial difficulties. Group 1: Conditions for Property Tax Relief - Corporate taxpayers facing financial difficulties can apply for property tax relief under specific conditions, including being in bankruptcy proceedings with idle properties, suffering significant losses due to natural disasters, or engaging in public service activities while incurring losses [2][3][4]. - Non-profit organizations involved in charitable activities and enterprises in encouraged industries that experience losses can also apply for tax relief [3][4]. Group 2: Application Process - Taxpayers must submit a complete set of documents to the tax authority, including a tax exemption application form, a report detailing the reasons for the exemption, and relevant property ownership documents [4][5]. - The tax authority will approve the application within 20 working days if all materials are complete [5]. Group 3: Documentation Requirements - Required documents include court rulings for bankruptcy cases, disaster loss reports, and financial statements showing the taxpayer's inability to pay taxes [4][5]. - Taxpayers must ensure the accuracy and completeness of the submitted documents and report any changes in their financial situation to the tax authority [5]. Group 4: Tax Relief Duration and Compliance - Property tax relief is granted on an annual basis, and taxpayers must reapply if their financial situation changes [5]. - Taxpayers found to have misrepresented their financial status or engaged in fraudulent activities will be subject to penalties, including the recovery of any tax relief granted [5].