Group 1 - The article emphasizes the deadline for self-declaring vehicle and vessel tax, which is December 31, 2025, urging taxpayers to pay their dues before this date [3][6]. - Taxpayers who own or manage vehicles and vessels as defined by the Vehicle and Vessel Tax Law are required to self-declare and pay the tax [5][6]. - The tax obligation arises in the month ownership or management rights are acquired, and the tax year runs from January 1 to December 31 [5][6]. Group 2 - The article outlines the online declaration process through the national electronic tax bureau, including steps for both individuals and businesses to log in and submit their tax information [10][12]. - It details the necessary information required for tax source collection, including vehicle and vessel specifics such as license plate number, identification codes, and other relevant data [10][11]. - The final step involves selecting unreported tax sources, submitting the declaration, and making the payment [12].

Group 1 - The article discusses the management measures for tax deductions related to bad debts as per the announcement by the State Administration of Taxation [2] - It outlines the necessary evidence required for confirming bad debt losses, including contracts, court rulings, and proof of business closure [2] - Specific conditions under which bad debts can be recognized are detailed, such as bankruptcy, litigation, and natural disasters [2] Group 2 - The article mentions the process for taxpayers to deduct input tax from domestic passenger transport services, requiring the use of VAT special invoices [8] - It specifies that electronic invoices for railway and airline tickets must be reported in the VAT declaration form under designated sections [9][10] - The article emphasizes the importance of correctly filling out the VAT declaration form to reflect the allowable deductions for transportation services [10]

Core Viewpoint - The article provides a comprehensive guide on the process of deducting agricultural product invoices, detailing the types of invoices eligible for deduction and the necessary steps for compliance [2][3][4]. Summary by Sections Invoice Types and Deduction Eligibility - Agricultural product invoices can be categorized into those that require no prior processing for deduction and those that need to be processed first. The types that do not require processing include: - Agricultural purchase invoices - Self-produced agricultural product sales invoices issued by the electronic invoice service platform - 9% agricultural product special invoices obtained from general taxpayers - Customs payment receipts - Agricultural invoices issued by tax authorities [2][3]. Processing Required for Certain Invoices - Invoices that require processing before deduction include: - Agricultural invoices issued by tax authorities - General VAT invoices for self-produced agricultural products - 3% agricultural product special invoices purchased from small-scale taxpayers - For these invoices, users must first complete a supplementary entry before proceeding with the deduction [4][3]. Step-by-Step Deduction Process - The article outlines a detailed step-by-step process for users to follow when entering the electronic tax bureau to confirm invoice usage and perform deduction checks. Key steps include: 1. Logging into the electronic tax bureau and navigating to the "Invoice Business" section. 2. Selecting the appropriate invoice type and confirming the deduction status. 3. Submitting the selected invoices for deduction after verifying the data [3][4]. Special Cases and Notifications - If users have invoices that require processing, a notification will prompt them to proceed with the necessary steps before they can complete the deduction check. This includes entering invoice details for those issued by tax authorities [4].

欢迎扫描下方二维码关注： 来源：北京税务 增值税法 系列宣传 纳税义务发生时间 根据《中华人民共和国增值税法》第五章第二十八条 增值税 纳税义务发生时间 ，按照下列规定确定 ： （一） 发生应税交易，纳税义务发生时间为收讫销售款项或者取得销售款项索取凭据的当日；先开具发票的，为开 具发票的当日 。 （二） 发生 视同应税交易 ，纳税义务发生时间为完成视同应税交易的当日 。 （三） 进口货物，纳税义务发生时间为货物报关进口的当日 。 增值税扣缴义务发生时间为纳税人增值税纳税义务发生的当日 。 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。 文母和子艾共同购房, 房屋产权证 贷款合同均登记为艾母和子女， 作 出用。 房贷款利息专项附加扣除如何享受? 艾雷 舞局购买 H 貸房屋 子文 不能既由父母扣除,又由子女扣除,应 该由主贷款人扣除。 我用贷款买了一 真房, 田子工作需 支持以房屋校 ...

Core Viewpoint - The article discusses the tax regulations and benefits for individual industrial and commercial households in China, particularly focusing on employee salary deductions and VAT preferential policies for small-scale taxpayers [6][7][9]. Group 1: Employee Salary Regulations - According to the Individual Income Tax Deduction Management Measures, the salary paid to employees can be deducted before tax, while the salary of the owner cannot be deducted [6][7]. - It is emphasized that the regulations for owners and employees differ significantly, highlighting the importance of understanding these distinctions [8]. Group 2: VAT Preferential Policies - From January 1, 2023, to December 31, 2027, small-scale taxpayers with monthly sales not exceeding 100,000 yuan (or quarterly sales not exceeding 300,000 yuan) are exempt from VAT [10]. - Additionally, small-scale taxpayers can apply a reduced VAT rate of 1% on taxable sales that would normally be taxed at 3% during the same period [11].

Group 1 - The article provides guidance on how to reset passwords and change mobile numbers for the individual income tax app, emphasizing the importance of account security [3][4][5] - It outlines different scenarios for changing mobile numbers, including when the device is unchanged, when only the mobile number is changed, and when both the device and number are changed [4][5] - The process for verifying identity through a bank card is detailed, indicating that the pre-registered mobile number must match the new number being bound [4][5] Group 2 - The article includes a reminder about the non-official nature of the platform, stating that the content is for educational purposes and not actual tax standards [9] - It mentions a tax service hotline for inquiries related to tax deductions for children's education, specifically for students transitioning from undergraduate to graduate studies [11][12] - The article clarifies that companies cannot retroactively apply tax deductions for equipment purchased in a previous year if they did not choose to do so at the time of purchase [13][14]

欢迎扫描下方二维码关注： | 分或者纳入负面信用记录(第一 、二项情形除 | | --- | | 外); | | 2 情节较重或者逾期不改正的,由主管税务机 | | 关列为重点监管对象,扣减信用积分、降低信 | | 用等级或者纳入负面信用记录(第一、二项情 | | 形除外),向委托人及委托人所在地主管税务 | | 机关进行风险提示; | | 3 情节严重的,由主管税务机关列为涉税服务 | | 失信主体予以公告,向委托人及委托人所在地 | | 主管税务机关进行风险提示,所代理的涉税业 | | 务应当由其与委托人共同到税务机关现场办 | | 理: | | ) 使用税务师事务所名称未办理行政登记 | | 的: | | = ) 提供涉税专业服务但未按规定报送涉税 | | 专业服务机构及涉税服务人员基本信息 | | 的; | | 未按规定报送涉税专业服务业务委托协 | | 议、业务信息的; | | (四) 报送的基本信息、业务委托协议及业务 | | 信息与实际不符的; | | (五)) 妨害税务机关依照本办法履行职责的; | | (六) 未以涉税服务人员身份,而以委托方办 | | 税人员身份办理业务,或者存在其他不 | ...

Core Viewpoint - The electronic social security card is the online version of the physical social security card, corresponding to it and sharing the same functions [2]. Group 1: Eligibility and Application - Holders must have already received a physical social security card that is not canceled to apply for the electronic version [2][6]. - The electronic social security card can be applied for through various platforms, including the electronic social security card APP, WeChat mini-program, Alipay mini-program, and other government service platforms [2]. - Since 2021, individuals applying for the third generation of physical social security cards can simultaneously apply for the electronic version [4]. Group 2: Features and Services - The electronic social security card includes a family service feature, allowing users to apply for cards for children and elderly family members [5]. - Users can retrieve or reset their passwords through the electronic social security card APP [9]. Group 3: Usage Conditions - It is not possible to only obtain the electronic social security card without having the physical card [6]. - If the physical card is canceled, the electronic card will also become unusable for security reasons [6]. - The expiration of the physical card does not affect the usability of the electronic card [6].

Group 1 - The article discusses the annual confirmation process for special additional deductions for individual income tax, which includes seven categories such as child education, continuing education, serious illness medical expenses, housing loan interest or rent, elderly care, and childcare for children under three years old [1] - Taxpayers can use the personal income tax APP to perform a one-click import operation for the special additional deductions [1] - The confirmation period for the deductions is from December 1 to December 31 each year for the following year [1] Group 2 - The operational steps for using the personal income tax APP include logging in, accessing the confirmation module, and clicking on the one-click import option [2][4] - Taxpayers must carefully read the notes and confirm the information before finalizing the one-click confirmation [6] - If there are any discrepancies in the "pending confirmation deduction information," taxpayers can modify or delete the incorrect items before confirming [8] Group 3 - Common questions include whether taxpayers can delete unnecessary information during the one-click confirmation process, which is allowed [10] - If all information is accidentally deleted, it does not affect the enjoyment of deductions for the previous year, and taxpayers can re-enter the confirmation page [12] - Taxpayers can also handle situations where educational information becomes invalid by deleting it and confirming the new relevant information [12] Group 4 - The article addresses specific scenarios regarding housing loan interest deductions, such as how to handle deductions when both parents and children are involved in property purchases [20][33] - It clarifies that only one party can claim the deduction for housing loan interest, either the parents or the children, but not both [20] - The article also explains the conditions under which taxpayers can enjoy housing loan interest deductions, including the requirement that the loan must be for the taxpayer's own or their spouse's property [33]

Core Viewpoint - The article discusses the procedures and considerations for issuing red invoices through electronic invoice service platforms, particularly focusing on the conditions under which taxpayers can issue red invoices and the impact on remaining invoice quotas [5][8][11]. Group 1: Red Invoice Issuance Procedures - Taxpayers need to issue red invoices within the amount range of corresponding blue invoices [5]. - If a red invoice is issued in the same month as the blue invoice, the remaining invoice quota is increased; however, if issued in a different month, it does not affect the remaining quota [6]. - For taxpayers who have not used electronic invoices, the process for issuing red invoices involves submitting a confirmation form through the electronic invoice service platform [8]. Group 2: Examples of Red Invoice Issuance - Example of U Company shows that after issuing a red invoice of 10 million yuan, the remaining quota is adjusted accordingly, demonstrating the calculation method [6]. - T Company, which has used electronic invoices, can issue a red invoice by filling out and submitting the information form after a return of goods [9]. - Various scenarios illustrate how different parties (individuals or businesses) can request and issue red invoices based on their tax status and whether they have confirmed the transaction [11][13][15]. Group 3: Policy References - The article references the National Taxation Administration's announcements regarding the issuance of red invoices and the electronicization of VAT special invoices [10]. - It highlights the importance of compliance with the updated tax regulations and the procedural changes that have been implemented [10].