Core Viewpoint - The notification aims to strengthen the management of collateral for time deposits in commercial banks participating in the national treasury cash management, enhancing performance guarantees and risk control mechanisms to ensure the safety of treasury cash management funds [3][4]. Group 1: Collateral Scope and Valuation - The collateral for time deposits in national treasury cash management can include book-entry government bonds, local government bonds, and policy financial bonds, with the stipulation that bonds with partial repayment cannot be used as collateral [3]. - Local government bonds are not restricted by the issuing entity and can be pledged across regions [3]. - The collateral is valued at face value, with government bonds, local government bonds, and policy financial bonds pledged at 105%, 110%, and 110% of the treasury time deposit amount, respectively [3][4]. Group 2: Pledge Operation Process - Commercial banks participating in the treasury cash management must follow the established operational procedures for pledging local government bonds or policy financial bonds, adhering to previous regulations issued by the Ministry of Finance and the People's Bank of China [4]. Group 3: Risk Monitoring and Default Handling - The finance department, in collaboration with relevant authorities, will enhance risk monitoring and prevention for commercial banks' time deposits, focusing on the operational risks and financial conditions of the deposit banks [4]. - In the event of a default, such as failure to repay principal and interest on time, the finance department has the authority to handle the situation according to the terms of the deposit agreement, including market-based disposal of pledged bonds if necessary [5]. - If the default is related to force majeure or external risk events, the finance department will negotiate with the People's Bank of China to determine the appropriate handling plan [6]. Group 4: Implementation and Adjustments - The notification is effective from the date of issuance, and the previous notification regarding the management of collateral for treasury time deposits is hereby abolished [6]. - The finance department and the People's Bank of China will adjust the range and ratio of collateral based on changes in the bond market to ensure the safety of deposit funds [6].

欢迎扫描下方二维码关注： 国家税务总局 工业和信息化部 关于发布《免征车辆购置税的设有固定装置的非运输专用作业车辆目录》（第十九批）的公告 国家税务总局 工业和信息化部公告2025年第21号 为切实落实国务院优化营商环境改革要求，提升纳税服务水平，提高税收管理质效，更好地维护纳税人权益，财政部、税务总局、工业和信息化部制 发了《关于设有固定装置的非运输专用作业车辆免征车辆购置税有关政策的公告》（2020年第35号）、税务总局、工业和信息化部制发了《关于设有固定 装置的非运输专用作业车辆免征车辆购置税有关管理事项的公告》（2020年第20号），进一步优化设有固定装置的非运输专用作业车辆（以下简称专用车 辆）车辆购置税优惠政策管理机制。对于免征车辆购置税的专用车辆，通过《免征车辆购置税的设有固定装置的非运输专用作业车辆目录》（以下简称 《目录》）实施管理，纳税人购买列入《目录》的专用车辆可享受免征车辆购置税政策。 二、本批《目录》基本情况 本批《目录》为第十九批，共涉及215家企业的638个车型。 特此公告。 附件： 免征车辆购置税的设有固定装置的非运输专用作业车辆目录（第十九批） 国家税务总局 工业和信息化部 ...

Group 1 - The article discusses the process for businesses to log into the electronic tax bureau and file environmental protection tax [1][2] - It outlines the steps for tax source collection and combined declaration, specifically focusing on the environmental protection tax [3][4] - The article emphasizes the importance of filling in accurate information such as pollutant categories and discharge permit numbers during the tax source information entry [6][7] Group 2 - The article provides a reminder that businesses without a discharge permit can use standardized discharge port numbers or create their own [7] - It mentions the role of various tax authorities in overseeing the tax filing process, including the National Taxation Bureau and local tax offices [8] - The article encourages readers to engage with the content for learning purposes, indicating that it is a non-official platform for sharing tax-related knowledge [10]

欢迎扫描下方二维码关注： 工业和信息化部、国家发展改革委、财政部、国家税务总局日前联合印发通知，部署开展2025年度享受加计抵减政策的集成电路企业清 单制定工作。申请列入清单的企业应于2025年9月25日至9月30日、10月9日至10月14日在信息填报系统中提交申请，并生成纸质文件，加 盖企业公章，连同必要佐证材料（电子版、纸质版）报各省、自治区、直辖市及计划单列市、新疆生产建设兵团工业和信息化主管部门。 政策原文 工业和信息化部 国家发展改革委 财政部 税务总局关于开展2025年度享受增值税加计抵减政策的集成电路企业清单制定工作的通知 工信部联电子函〔2025〕234号 各省、自治区、直辖市及计划单列市、新疆生产建设兵团工业和信息化主管部门、发展改革委、财政厅（局），国家税务总局各省、自治 区、直辖市、计划单列市税务局： 根据《财政部 税务总局关于集成电路企业增值税加计抵减政策的通知》（财税〔2023〕17号）要求，为做好2025年度享受加计抵减政 策的集成电路企业清单制定工作，现将有关事项通知如下： 一、 本通知所称清单是 指财税〔2023〕17号文中提及的享受增值税加计抵减政策的集成电路设计、生产、封测 ...

Core Viewpoint - The article discusses the importance of issuing invoices in the express delivery industry and the consequences of failing to do so, emphasizing the legal requirements and potential penalties for non-compliance [15][20]. Group 1: Invoice Issuance in Express Delivery - The express delivery service has become an essential part of daily life and economic activities, with increasing consumer complaints regarding the failure to issue invoices [14][15]. - According to the "Invoice Management Measures," businesses must issue invoices when receiving payments for goods or services [15][20]. - The article outlines the definition of express delivery services and the responsibilities of express companies in issuing invoices [17][18]. Group 2: Legal Consequences of Non-Issuance - Failure to issue invoices can lead to penalties, including fines of up to 10,000 yuan and the potential for confiscation of illegal gains [20]. - Companies that violate invoice management regulations more than twice or in severe cases may face public disclosure by tax authorities [20]. - Non-compliance with invoice issuance can negatively impact a company's tax credit rating, leading to deductions in their tax credit evaluation [20]. Group 3: Consumer Rights and Reporting Mechanisms - Consumers have the right to report express companies that refuse to issue invoices by calling 12366, and tax authorities will address these complaints promptly [21].

Group 1 - The article discusses the exemption of land occupation tax for medical institutions that occupy arable land, specifically those approved by health authorities at or above the county level [4][5]. - It clarifies that only medical institutions engaged in disease diagnosis and treatment activities are eligible for this tax exemption, while staff housing within these institutions is subject to local tax rates [5][6]. - The relevant legal framework includes the "Land Occupation Tax Law of the People's Republic of China" and its implementation measures issued by various government departments [6]. Group 2 - The article highlights a conversation among villagers regarding the implications of land occupation for the expansion of a local health clinic, indicating a common misunderstanding about tax exemptions [2][3]. - It emphasizes that the exemption does not apply to private construction projects that do not meet the necessary conditions set by health authorities [2].

Core Viewpoint - The article discusses the new value-added tax (VAT) policies for express delivery services as outlined in the announcement by the Ministry of Finance and the State Taxation Administration, emphasizing the definition of express delivery services and the obligations of express companies regarding VAT collection [4]. Group 1: Definition and Scope of Express Delivery Services - Express companies are defined as those operating within the territory and legally licensed to conduct express business, including branches and end-service points registered with postal management [4]. - The services provided by express companies include collection, sorting, transportation, and delivery of packages within a promised timeframe, excluding mere transportation services [4]. - End-service points are defined as locations that provide final delivery services for express packages [4]. Group 2: VAT Collection and Compliance - Express companies are required to pay VAT based on the revenue generated from their delivery services, categorized as "collection and delivery services" [4]. - Most mainstream express companies have launched official apps, mini-programs, or websites for customers to apply for invoices online or at physical locations [4]. - The article references the penalties outlined in the "Invoice Management Measures" for non-compliance with VAT regulations [4].

欢迎扫描下方二维码关注： 随着暑期结束，不少网友们忙着毕业找房，年中换房，到期续约……在您忙于打包搬家、处理续约事宜的 同时，千万别忘记及时更新个人所得税App中的住房租金专项附加扣除信息！ 申税 小微 如果之前填写过本年度的住房租金专项附加扣除，先确认此前填报的信息是否正确。如果前一份租赁合同终止或者中止 后，签订了新的租赁合同，需要确认之前填报的信息，特别是 租赁的起止时间 是否正确。 如需新增，则按照以下步骤操作： 1.登录个人所得税App，点击【办&查】，选择【专项附加扣除】。 2.点击"住房租金" -选择"扣除年度" -选择配偶情况-阅读温馨提示并点击"我知道了"。 左右滑动查看更多 3.填写具体租赁信息-选择申报方式-点击"提交"。 | 租方类型 | 谱选择 | | --- | --- | | 工作城市信息 | | | 要工作城市 省/市) | 请选择 | | 明材料 | 选填 | 左右滑动查看更多 如需修改，按照以下步骤操作 1.登录个人所得税App，点击【办&查】，选择【专项附加扣除】。 2.在"填报记录"找到需要修改的信息-点击"修改"。 3.依次点击 "修改申报方式""修改租房信息""修改 ...

欢迎扫描下方二维码关注： 工业和信息化部、国家发展改革委、财政部、国家税务总局日前联合印发通知，部署开展2025年度享受加计抵减政策的集成电路企业清 单制定工作。申请列入清单的企业应于2025年9月25日至9月30日、10月9日至10月14日在信息填报系统中提交申请，并生成纸质文件，加 盖企业公章，连同必要佐证材料（电子版、纸质版）报各省、自治区、直辖市及计划单列市、新疆生产建设兵团工业和信息化主管部门。 政策原文 工业和信息化部 国家发展改革委 财政部 税务总局关于开展2025年度享受增值税加计抵减政策的集成电路企业清单制定工作的通知 工信部联电子函〔2025〕234号 各省、自治区、直辖市及计划单列市、新疆生产建设兵团工业和信息化主管部门、发展改革委、财政厅（局），国家税务总局各省、自治 区、直辖市、计划单列市税务局： 根据《财政部 税务总局关于集成电路企业增值税加计抵减政策的通知》（财税〔2023〕17号）要求，为做好2025年度享受加计抵减政 策的集成电路企业清单制定工作，现将有关事项通知如下： 一、 本通知所称清单是 指财税〔2023〕17号文中提及的享受增值税加计抵减政策的集成电路设计、生产、封测 ...

Core Viewpoint - The article provides a detailed guide on how to download digital invoices through the Electronic Tax Bureau APP, emphasizing the step-by-step process for users to access and manage their invoices effectively [3][5][9]. Summary by Sections Steps to Download Digital Invoices - Users need to log into the Electronic Tax Bureau APP and navigate to the "Invoice Usage" section, then select "Invoice Information Query" followed by "Full Invoice Query" [5]. - The "Full Invoice Query" page offers two modes: "Full" and "Last 24 Hours." Users should select "Obtain Invoice," enter the digital invoice number, and click "Query" [9]. - The query results will display the invoice details, including the total amount and tax amount, allowing users to confirm the information [9][10]. Invoice Details and Download Options - The invoice details include the digital invoice number, invoice code, invoice number, issue date, amount, and tax amount [10]. - Users can download the invoice in various formats, including PDF, OFD, and XML, by clicking the "Download" button on the invoice delivery page [10].