Group 1 - The article discusses the obligation of businesses to pay stamp duty on electronic orders, emphasizing that any document that clarifies the rights and obligations of both parties in a transaction is subject to this tax, regardless of whether it is in paper or electronic form [4][5]. - The stamp duty law in China specifies that taxable documents include contracts, property transfer documents, and business account books, with the tax base determined by the amount stated in the contract, excluding VAT [5]. - The tax payment deadline for stamp duty is either quarterly or per transaction, requiring taxpayers to declare and pay within fifteen days after the end of the quarter or the occurrence of the tax obligation [5]. Group 2 - The article highlights the importance of understanding personal income tax deductions related to continuing education, detailing seven key policies and common questions regarding these deductions [11]. - Taxpayers can deduct 400 yuan per month for continuing education expenses related to obtaining a degree, with a maximum deduction period of 48 months [12][15]. - For vocational qualification continuing education, taxpayers can deduct a total of 3600 yuan in the year they obtain the relevant certificate, but they can only claim one deduction for each type of education in a given year [19].

Core Viewpoint - The article discusses the implementation of a new electronic cross-border tax payment system in 2024, aimed at facilitating the payment of various taxes and fees by taxpayers through electronic means, thereby enhancing convenience and efficiency in tax compliance [2]. Group 1: Cross-Border Tax Payment Overview - Cross-border tax payment refers to the process where taxpayers remit taxes, non-tax revenues, and social insurance fees to the national treasury of the People's Republic of China, including both foreign currency and RMB payments [2]. - The payment methods include electronic payment and transfer to a designated treasury account [2]. Group 2: Electronic Payment Process - The main steps in the electronic payment process involve taxpayers logging into the electronic tax bureau or visiting a tax service hall to complete tax declarations and obtain a payment certificate [3]. - Taxpayers must then transfer the payment to the designated bank account of the treasury collection bank, following the instructions provided by the tax authority [3]. - The collection bank will handle the currency exchange and payment processing during working hours, and any issues will be communicated to the tax authority for resolution [3]. Group 3: Payment Certificate and Remittance Instructions - Taxpayers do not need to visit a domestic bank counter to make payments; the payment certificate can be printed for verification of tax obligations [4]. - It is crucial to accurately include the taxpayer identification number, payment certificate number, and collection agency code in the remittance note to avoid payment failures [5]. Group 4: Handling Payment Issues - If the remittance amount is insufficient to cover the tax due, taxpayers must supplement the payment within 20 working days, ensuring the remittance note information matches the initial payment [8]. - In cases where the remittance exceeds the tax due, the excess amount will be refunded to the original account after deducting exchange fees [9]. Group 5: Tax Payment Confirmation - After completing the payment, taxpayers can print the tax payment certificate through the electronic tax bureau or at the tax service hall [10]. - If the payment certificate is lost, it can be reprinted using the electronic tax bureau's module for certificate issuance [11].

Core Viewpoint - The article provides a detailed guide on how to fill out the personal income tax special additional deduction for childcare for children under three years old, emphasizing the importance of timely confirmation of information for the 2026 tax year [2][21]. Group 1: Tax Deduction Process - The process for first-time filers includes opening the personal income tax app, selecting "Special Additional Deductions," and following a series of steps to input necessary information [3][10]. - The deduction for childcare is set at a standard amount of 2000 yuan per month for each child [15]. - Parents can choose to deduct 100% of the amount (2000 yuan) by one parent or split it 50% (1000 yuan each) between both parents [16]. Group 2: Eligibility and Scope - The deduction applies to legal guardians of children, including biological, adoptive, and step-parents, as well as other legal guardians [14]. - The deduction is available from the month of the child's birth until the month before they turn three years old [19]. - Parents with multiple children can select different deduction methods for each child [17]. Group 3: Important Dates and Information - The deadline for confirming the personal income tax special additional deduction information for the 2026 tax year is December 31, 2025 [21]. - The article encourages taxpayers to confirm their information promptly to ensure they can benefit from the deductions [21].

Core Viewpoint - The article discusses the tax incentives and policies aimed at supporting the development of the manufacturing industry in China, particularly focusing on accelerated depreciation methods for fixed assets and the benefits for small and micro enterprises [20][21]. Group 1: Accelerated Depreciation Policies - Enterprises can shorten the depreciation period or adopt accelerated depreciation methods for fixed assets that are subject to rapid technological advancements or are in harsh operating conditions [4]. - The minimum depreciation period for shortened depreciation methods cannot be less than 60% of the prescribed depreciation period [10]. - Accelerated depreciation methods include double declining balance or sum-of-the-years-digits methods, which must be consistently applied once chosen [12]. Group 2: Eligibility and Application - Eligible enterprises include those in the manufacturing sector, information transmission, software, and IT services, with specific conditions outlined for integrated circuit manufacturing companies [8][9]. - The application process for tax benefits includes monthly and quarterly prepayment declarations and annual tax reconciliation submissions [13]. - Required documentation for claiming benefits includes invoices for fixed asset purchases and records demonstrating compliance with industry standards [14]. Group 3: Tax Incentives for Small and Micro Enterprises - Small and micro enterprises can benefit from a 25% reduction in taxable income, with a tax rate of 20% applicable from January 1, 2023, to December 31, 2027 [31][32]. - To qualify, enterprises must meet specific criteria, including an annual taxable income not exceeding 3 million yuan, a workforce of no more than 300 employees, and total assets not exceeding 50 million yuan [33]. - The policy allows for cumulative benefits, enabling enterprises to enjoy multiple tax incentives simultaneously [30].

Group 1 - The article discusses the process for reporting cross-regional tax matters through the electronic tax bureau, emphasizing the steps for businesses to follow when engaging in temporary production and operation activities across provinces or municipalities [10] - It highlights the importance of submitting a cross-regional tax matter report, detailing the necessary information required, such as basic operational details and contracts [10] - The article provides a reminder for businesses to verify their reports at their operating locations after submission [10] Group 2 - The article addresses a common issue faced by enterprises regarding the inability to retrieve insurance information for certain months during the declaration process, explaining the integration of different insurance systems [12] - It clarifies that the transition to a unified social insurance system has resulted in the separation of insurance information into different segments, requiring businesses to select the appropriate insurance agency for operations [12]

Core Viewpoint - The article discusses the regulations and guidelines regarding the issuance and management of invoices in China, emphasizing the importance of compliance with the relevant laws to avoid risks associated with fraudulent invoicing practices. Group 1: Invoice Management Regulations - The issuance of invoices must align with actual business activities, and any discrepancies can lead to the rejection of invoices as valid financial documents [5][8] - Invoices cannot be issued for non-existent business transactions, as stipulated by the Invoice Management Measures [5] - Individuals and entities are prohibited from requesting changes to the name and amount on invoices upon receipt [5] Group 2: Tax Deduction and Reimbursement - Personal consumption invoices cannot be used for company reimbursements or tax deductions unless they correspond to actual business activities [8] - Travel expenses, such as highway tolls, can be deducted from VAT based on the amount specified on the electronic invoice [10] - If an invoice is issued incorrectly within the same month, it can be voided and reissued as a blue invoice; if it spans months, a red invoice must be issued first [11] Group 3: Small-Scale Taxpayer Regulations - Small-scale taxpayers can choose their tax reporting period (monthly or quarterly), but once selected, it cannot be changed within the same accounting year [16] - No documentation is required for small-scale taxpayers to apply for a change in their tax reporting period [18] - Small-scale taxpayers whose sales do not exceed 10 million yuan in a month or 30 million yuan in a quarter are not required to prepay VAT [21]

Core Viewpoint - The article provides a comprehensive guide on personal income tax calculation and inquiry for employees, emphasizing the importance of understanding tax obligations and the process involved in tax deductions and reporting [2][3]. Group 1: Understanding Salary and Tax Calculation - Salary and wage income includes various forms of compensation such as bonuses, year-end raises, and allowances as defined by the Personal Income Tax Law of the People's Republic of China [3]. - Employees do not need to manually calculate their personal income tax, as the employer is responsible for withholding and prepaying the tax based on the employee's income [4]. - The formula for calculating the taxable income for withholding tax includes cumulative income, exempt income, allowable deductions, and special deductions [5]. Group 2: Tax Rates and Deductions - The withholding tax rate varies based on cumulative taxable income, with rates ranging from 3% for income up to 36,000 yuan to 45% for income exceeding 960,000 yuan [5]. - New graduates are entitled to a basic deduction of 5,000 yuan per month, which can be accumulated from the beginning of the year [6]. - Special deductions include contributions to social insurance and housing funds, while additional deductions cover expenses related to childcare, education, and medical costs [7][8]. Group 3: Inquiry and Verification of Tax Details - Employees can check their income tax details through the personal income tax app, which provides information on income, tax amounts, and deductions [10]. - It is crucial to verify that the reported income matches actual earnings and to address any discrepancies through the app's appeal feature [12].

欢迎扫描下方二维码关注： M WA IT / L 房产税: ①房产税由产权所有人缴纳; 2产权属于全民所有的,由经营管理的单位缴纳; ③产权出典的，由承典人缴纳; 4产权所有人、承典人不在房产所在地的,或者产 权未确定及租典纠纷未解决的，由房产代管人或者 使用人缴纳; ⑤无租使用其他单位房产的应税单位和个人，依照 房产余值代缴纳房产税。 城镇土地使用税: ①土地使用税由拥有土地使用权的单位和个人缴纳; ②拥有土地使用权的纳税人不在土地所在地的，由代 管人或实际使用人纳税: ③土地使用权未确定或权属纠纷未解决的, 由实际使 用人纳税; ④土地使用权共有的，由共有各方分别纳税; ⑤在征税范围内,承租集体所有建设用地的,由直接 从集体经济组织承租土地的单位和个人缴纳。 022 房土两税纳税义务发生时间 呼河 房产税: ①自建的房屋,自建成之次月起征收房产税; ②委托施工企业建设的房屋，从办理验收手续之次月起 征收房产税; ③在办理验收手续前已使用或出租、出借的新建房屋, 应按规定征收房产税。 4购置新建商品房,自房屋交付使用之次月起计征; ⑤购置存量房，自办理房屋权属转移、变更登记手续， 房地产权属登记机关签发房屋 ...

Core Viewpoint - The article discusses the tax incentives available for third-party pollution control enterprises in China, specifically a reduced corporate income tax rate of 15% for eligible companies until December 31, 2027 [2]. Group 1: Definition and Tax Incentives - Third-party pollution control enterprises are defined as those responsible for the operation and maintenance of environmental pollution control facilities, either commissioned by polluting enterprises or the government [1]. - Eligible third-party pollution control enterprises can benefit from a reduced corporate income tax rate of 15% [2]. Group 2: Eligibility Criteria - To qualify for the tax incentives, third-party pollution control enterprises must meet several conditions, including: - Being a legally registered resident enterprise in mainland China [3]. - Having at least one year of continuous operation in environmental pollution control [3]. - Employing a minimum of five technical personnel with intermediate or higher qualifications in environmental protection, or at least two with senior qualifications [3]. - Ensuring that at least 60% of their annual revenue comes from environmental protection facility operations [3]. - Possessing the capability for testing and having a laboratory that meets the requirements for routine pollutant detection [3]. - Maintaining the normal operation of pollution control facilities to meet national or local emission standards [3]. - Having a good tax credit rating, not rated as C or D in the past three years [3]. Group 3: Documentation Requirements - Third-party pollution control enterprises must retain specific documentation for verification, including: - Evidence of continuous operation for over one year, contracts, and revenue records related to pollution control [5]. - Valid technical personnel qualifications and employment records [5]. - Documentation showing the proportion of revenue from environmental protection services [5]. - Evidence of testing capabilities and compliance with pollutant detection requirements [5]. - Proof of stable operation of pollution control facilities meeting emission standards [5]. - For enterprises solely engaged in automatic continuous monitoring, documentation of monitoring reliability is required, while emission compliance records are not necessary [5]. Group 4: Additional Documentation for Testing Capability - To demonstrate testing capability, enterprises must keep: - A list of pollution detection instruments, including certificates for mandatory measuring instruments [6]. - Original records of routine physical and chemical testing for the year, including hazardous waste transfer documentation if applicable [6].

欢迎扫描下方二维码关注： 漫解税收 增值税 vs 消费税 你买的东西交了哪些税? F 嘿，洗发水妹妹，你有没有发现， 咱们俩的"身价" 构成不太一样? D D D 的酒 lo 去屑洗发水 哦？这话怎么说? DI Do not smoke ● C 0 (2 Do not smoke 00 ● O 题 C C ? > 明草,炒股生命 酮草,净化空气 我只知道自己需要交增值税， 消费税是什么呀? B 别急别急，咱们这儿正 好有位"税务小专家"， 让他们来给咱们好好讲 讲 i > (2) C 影院群花,球盘生演 话者看印,神秘书吧 大家听好咯！增值税的征税范围 a a 0 哦! 原来是这么回事，我总算搞懂了! 那消费税又是什么情况呀? 消费税可不是所有商品都要交的，只针对 特定商品，比如白酒、香烟这些，还有高档 化妆品、超豪华小汽车、鞭炮、焰火这 些"非刚需" 商品。 了解了税收知识，不管是 商家还是消费者，都能明白 商品定价的逻辑。 消费者也能清楚自己的消 费成本，花得明明白白! D Co 制作：自贡税务 财政部和国家税务总局 规信的真他行业 上述行业以《国民经济行业分类与 代码(GB/4754-2011)》为准, ...