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].

欢迎扫描下方二维码关注： 二、操作步骤 1.登录电子税务局App后，点击【办&查】 -【申报缴纳】- 【居民企业（查账征收）企业所得税月（季）度申报】功能菜 2.系统对登录账号进行申报前置校验，如下图： 图片 二级分支机构 ，是指汇总纳税企业依法设立并领取非法人营业执照(登记证书)，且总机构对其财务、业务、人 员等直接进行统一核算和管理的分支机构。具有主体生产经营职能的二级分支机构，需就地分摊缴纳企业所得税。 接下来，申税小微就带大家学习一下分摊企业所得税款的计算方法以及该如何申报吧。 一、跨地区经营汇总纳税企业分支机构分摊企业所得税款的分摊比例如何计算？ 根据《国家税务总局关于印发<跨地区经营汇总纳税企业所得税征收管理办法>的公告》(国家税务总局公告2012年第57号) 规定："第十五条 总机构应按照上年度分支机构的营业收入、职工薪酬和资产总额三个因素计算各分支机构分摊所得税款的比 例;三级及以下分支机构，其营业收入、职工薪酬和资产总额统一计入二级分支机构;三因素的权重依次为0.35、0.35、0.30。计 算公式如下： 某分支机构分摊比例=(该分支机构营业收入/各分支机构营业收入之和)×0.35+(该分支 ...

Group 1 - The article discusses the types of expenses that companies cannot deduct from their corporate income tax, emphasizing the importance of compliance with tax regulations [2] - Non-compliant invoices, such as those lacking proper details or using fake documents, lead to disallowed deductions [2] - Expenses unrelated to business operations, such as personal purchases by shareholders or employees, are also non-deductible [2] Group 2 - Administrative fines and penalties, including those from tax authorities for late filings, cannot be deducted from corporate income tax [2] - The distinction between administrative fines and operational penalties is highlighted, where only operational penalties with compliant invoices can be deducted [2] - Examples illustrate that fines and late fees incurred due to regulatory non-compliance are not deductible [2]

Group 1 - The article discusses the process for small-scale taxpayers to choose their tax filing period, allowing them to select either monthly or quarterly filing, with the stipulation that once chosen, the period cannot be changed within the same accounting year [13][15] - It outlines that small-scale taxpayers can apply to change their tax filing period without needing to provide documentation [15] - The article explains the implications of changing the tax filing period on the eligibility for VAT exemption policies, particularly for those with sales below 100,000 yuan per month or 300,000 yuan per quarter [16][17] Group 2 - It details the calculation of sales amounts for small-scale taxpayers under different VAT rates, emphasizing the formula for converting gross sales to net sales based on the applicable tax rate [20] - The article specifies that small-scale taxpayers whose monthly sales do not exceed 100,000 yuan or quarterly sales do not exceed 300,000 yuan are not required to prepay VAT [18] - It also mentions the requirement for small-scale taxpayers transitioning to general taxpayer status to complete two tax filings within the same period [17]

欢迎扫描下方二维码关注： 一、查询条件设置是否准确 在【税务数字账户】-【发票业务】-【发票查询统计】-【全量发票查询】模块，查看发票详情。 若出口企业误将用于抵扣的发票勾选成出口退税发票，须区分三种情形处理： 如发票还未操作"用途确认"，发现勾选错误时，可以直接取消"出口退税勾选"。 在【税务数字账户】-【发票业务】-【发票勾选确认】-【抵扣类勾选】模块，查看查询条件是否设置准确，比如勾选状态、 开票日期、更多查询中的发票状态、发票票种等信息，是否与所查发票一致。 二、票面信息是否正确 纳税人可以查看票面信息，如纳税人识别号是否正确、发票是否为负数发票、发票号码是否正确或通过登录国家税务总局全 国增值税发票查验平台查验发票真伪。 三、是否误操作为"不抵扣勾选" 在【税务数字账户】-【发票业务】-【发票勾选确认】-【不抵扣勾选】模块，设置查询条件，点击【查询】，便可得到符合 筛选条件的发票信息的查询结果，如确认发票已认证为"不抵扣勾选"的，可进行撤销勾选操作。 四、发票状态是否为"已勾选"或误勾选"退税" 如发票已"退税勾选"且已操作"用途确认"，但尚未用于退税申报，可通过登录电子税务局，点击【我要办税】-【 ...