点击标题右下角 ★ 【星标】 可以更快收到我们最新推送哦！ 买房遇到契税问题一头雾水？ 别慌！ 我们整理了大家最关心的契税问题 一篇帮你扫清疑惑！ 赶紧收藏转发！ 01 我在2025年3月购买了一套135平房子，用于家庭居住，请问需要缴纳契税吗？ 欢迎扫描下方二维码关注： 答： 需要。 如果您购买的房屋类型属于住房，若属于家庭首套房或者二套住房，您需要按1%的税率缴纳契税，如果您是家庭三套 房或三套以上的住房，您需要按3%的税率缴纳契税；如果您购买的房屋类型为非住房，则一律按照3%缴纳契税。 根据《中华人民共和国契税法》（中华人民共和国主席令第五十二号)的规定：" 第一条 在中华人民共和国境内转移土地、房屋权 属，承受的单位和个人为契税的纳税人，应当依照本法规定缴纳契税。第二条 本法所称转移土地、房屋权属，是指下列行为：(一)土 地使用权出让; (二)土地使用权转让，包括出售、赠与、互换; (三)房屋买卖、赠与、互换。前款第二项土地使用权转让，不包括土地承 包经营权和土地经营权的转移。以作价投资(入股)、偿还债务、划转、奖励等方式转移土地、房屋权属的，应当依照本法规定征收契 税。" 根据财政部 税务总局 住房 ...

在扣缴端中扣缴义务人如何操作综合所得预扣预缴的汇总申报 ? 答： 首先扣缴义务人需要前往办税大厅开通汇总申报。 开通之后，在 扣缴端【综合所得申报】填写界面，点击【添加】按钮的下拉菜单，点击 【汇总申报】则打开汇总申报填写界面，进行填写申报即可。 做完扣缴汇总申报设置以后，在扣缴端中分类所得都可以进行汇 总申报么 ? 答： 不是都可以进行汇总申报，只有 " 偶然所得 "和"利息、股息、红 利所得"才可以进行汇总申报。 扣缴义务人在扣缴端中申报成功后，发现数据有误，该如何处 理？ 答： 按不同征收方式，具体处理方式如下： 1.代扣代缴类报表申报，申报成功未缴款前可在该类报表的"申报表报 送"模块点击【作废申报】作废后重新填写申报或【更正申报】数据修改后 重新申报；申报成功且缴款后只能在"申报表报送"模块点击【更正申报】进 行更正操作。 2.代理申报，申报成功未缴款前可在【网上报税】→【网上申报】模块 点击【作废申报】，作废成功后重新至预缴纳税申报表中填写再申报或至预 缴纳税申报表中点击【启动更正】按钮修改数据后重新申报，若申报成功且 缴款后只能至预缴纳税申报表中点击【启动更正】进行数据更正操作。 欢迎扫描下方二 ...

欢迎扫描下方二维码关注： 来 源：北 京 市 场 监 督 来源北京西城税务 欢迎扫描下方二维码关注： 西城 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。 ...

Group 1 - The article discusses optimizations in the individual income tax app, focusing on various aspects of tax deductions and reporting processes [11][12][13]. - It highlights the importance of accurate reporting of marital status and housing loan interest deductions, with reminders for users to verify their information [3][4][7]. - The app now includes features for reporting overseas income and donation information, ensuring compliance with tax regulations [11][12]. Group 2 - There are updates on the medical expense deductions, specifically regarding the age of dependents, which affects eligibility for deductions [6][7]. - The app has improved functionalities for family member information input, allowing for a variety of identification documents [9][10]. - New features include pre-filling commercial health insurance details and clarifying non-resident status for tax purposes [13][14].

Core Viewpoint - The article discusses the regulations and procedures regarding the deduction of value-added tax (VAT) for train ticket refunds and related fees, emphasizing the importance of electronic invoices for VAT input tax deduction [3][5]. Group 1: VAT Deduction for Train Ticket Refunds - The refund fees for train tickets can be subject to VAT under "other modern services" [2]. - Passengers can obtain electronic invoices through the railway 12306 platform after paying for refunds or changes, which can be used for VAT input tax deduction if the buyer is a general VAT taxpayer [3]. - The input tax amount from the electronic invoices must be reported in the VAT declaration form under the relevant section for certified VAT special invoices [3]. Group 2: Policy References - The article cites several policy documents that provide the basis for the VAT regulations, including announcements from the Ministry of Finance and the State Taxation Administration regarding VAT reforms and the use of electronic invoices in railway passenger transport [5]. Group 3: Common Questions - The article raises common questions regarding the eligibility of various purchases for VAT input tax deduction, including second-hand vehicle purchases and agricultural products [9].

Core Viewpoint - The article discusses the regulations regarding the issuance and taxation of single-purpose prepaid cards in China, specifically focusing on the VAT implications for businesses selling these cards and the services associated with them [6]. Summary by Sections Tax Regulations on Single-Purpose Prepaid Cards - According to the announcement by the State Administration of Taxation, businesses that sell single-purpose prepaid cards are not required to pay VAT on the funds received from card sales or recharges [6]. - Businesses can issue ordinary VAT invoices to purchasers of these cards but are prohibited from issuing special VAT invoices [6]. - When cardholders use these prepaid cards to purchase goods or services, the sellers of those goods or services must pay VAT as per existing regulations and cannot issue VAT invoices to the cardholders [6]. Additional Income from Card Services - Any fees collected from the issuance or sale of single-purpose prepaid cards, such as handling fees, settlement fees, service fees, and management fees, are subject to VAT according to current regulations [6].

欢迎扫描下方二维码关注： 来 源： 北 京 税 务 关联内容 政策公告 ※ 国家税务总局令第57号：《个人所得税综合所得汇算清缴管理办法》 ※ 关于《个人所得税综合所得汇算清缴管理办法》的解读 操作指南 热点问题 热点问答丨赡养老人专项附加扣除 2024年度个人所得税综合所得汇算清缴将于6月30日截止，厦门税务针对纳税人提出的有关 " 赡养老人专项附加扣除 " 咨询较多的 热点问题进行整理，一起来看看吧~ 政策内容 根据《国务院关于印发个人所得税专项附加扣除暂行办法的通知》（国发〔2018〕41号）第二十二条及《国务院关于提高个人所得 税有关专项附加扣除标准的通知》（国发〔2023〕13号）第三条规定： 纳税人赡养一位及以上被赡养人的赡养支出，统一按照以下标准定额扣除： （一）纳税人为 独生子女 的，按照 每月3000元 的标准定额扣除； （二）纳税人为 非独生子女 的，由其与兄弟姐妹分摊每月3000元的扣除额度， 每人 分摊的额度 不能超过每月1500元 。可以由赡养人 均摊或者约定分摊，也可以由被赡养人 指定分摊 。约定或者指定分摊的须签订书面分摊协议，指定分摊优先于 约定分摊 。具体分摊方 式和额度在一 ...

Core Viewpoint - The article discusses the implementation of a fully digital electronic invoice system for vehicle and second-hand vehicle registration, effective from May 1, 2025, aimed at simplifying the registration process and promoting automotive consumption and circulation [3]. Summary by Sections Electronic Invoice System - Starting from May 1, 2025, taxpayers will be able to use fully digital electronic invoice information to handle vehicle and second-hand vehicle registration [3]. - The initiative is designed to optimize vehicle registration services and facilitate easier transactions for individuals and businesses [3]. Steps for Issuing Second-Hand Vehicle Electronic Invoices - Taxpayers must log into the electronic tax bureau and select the option for issuing invoices [10]. - The system will prompt users to choose the type of invoice, with "Second-Hand Vehicle Sales Unified Invoice" as an option [7]. - Users need to fill in buyer and seller information, confirming the details before proceeding to issue the invoice [8][10]. - The system allows for the automatic filling of buyer information if the invoice is a reverse issuance [8]. Specific Scenarios for Invoice Issuance - The article outlines that when a second-hand vehicle dealership conducts a sale, they can issue electronic invoices (VAT special invoices) or paper invoices after issuing the "Second-Hand Vehicle Sales Unified Invoice" [10]. - The process includes selecting the relevant invoice type and confirming the associated details before finalizing the issuance [14].

Core Viewpoint - From May 1, 2025, taxpayers will be able to use fully digital electronic invoice information to handle vehicle and second-hand vehicle registration, streamlining the registration process and promoting automotive consumption and circulation [3]. Group 1: Electronic Invoice Handling - Taxpayers can issue red invoices when there are errors in the blue invoices for vehicle sales or when goods are returned [4][5]. - The process for issuing a red invoice includes logging into the electronic tax bureau, selecting the appropriate options, and entering the red invoice information [6][8]. Group 2: Red Invoice Confirmation Process - After entering the red invoice information, taxpayers must select the corresponding invoice and confirm the details before submitting [7][9]. - Once the buyer confirms the red invoice information, the seller can proceed to issue the red invoice by selecting the confirmed information [11].

欢迎扫描下方二维码关注： 方 。 进入"其他涉税信息查询申请" 界面后, 申请 类型选择【涉税信息查询申请】,手动输入申请查 询内容,系统根据关键字自动匹配电子税务局现有 已实现的查询事项并展示在【猜你想查】区域,可 对【猜你想查】推荐查询事项进行确认,若满足您 的查询需求,可点击【猜你想查】对应的查询事项 进行跳转。 若【猜你想查】 推荐查询事项不满足查询需求, 来 源山西税务税宣速递 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。 申请】-【其他涉税信息查询申请】功能菜单。 山西省税务局征纳互动平台 问一句一篇一收一评 税务非常努力,愿您非常满意 提供精准服务,愿您真心点赞 r 扫码注册并登录系统 ...