Core Viewpoint - The article discusses the tax regulations regarding the conversion of real estate developed by enterprises for self-use or rental purposes, specifically addressing the exemption from land value-added tax when ownership has not transferred [7]. Tax Regulations Summary - According to the National Taxation Administration's notice, when real estate development enterprises convert part of their developed properties for self-use or rental, if the ownership has not changed, they are not subject to land value-added tax [7]. - During tax settlement, such income should not be included, and corresponding costs and expenses should not be deducted [7].

Group 1 - The article provides a guide on how to set up the deduction of expenses in the Natural Person Electronic Tax Bureau (withholding end) [8][12] - It outlines the steps for logging into the system and accessing the personnel information collection feature [9][11] - The article emphasizes the importance of accurate information submission to avoid issues in subsequent operations [12][15] Group 2 - It details the process for modifying personnel information, including selecting whether to deduct expenses during salary withholding [13][15] - The article mentions that only taxpayers with a "successful submission" status can proceed with withholding declaration operations [12][15] - It includes a reminder for users to ensure that their personal information is correctly filled out to prevent complications [12][15]

Group 1 - The article discusses the tax implications of providing goods as employee benefits, stating that goods produced by the company are considered as sales and subject to VAT [1] - It clarifies that if the goods are purchased externally, the input VAT cannot be deducted, and if it has been deducted, it must be reversed [1] - The article emphasizes that any goods given as gifts to others are also treated as sales and subject to VAT [1] Group 2 - The article mentions that companies issuing single-purpose prepaid cards do not need to pay VAT when selling these cards or receiving prepayments [1] - It states that the card issuer can issue regular VAT invoices but cannot issue special VAT invoices [1] - When cardholders use these prepaid cards to purchase goods or services, the seller must pay VAT according to existing regulations [1]

Core Viewpoint - The article discusses the introduction and functionality of the Medical Insurance Wallet, which allows for the pooling of personal medical insurance accounts among close relatives, facilitating medical expense payments and insurance contributions across provinces in China [3][4][7]. Group 1: What is the Medical Insurance Wallet? - The Medical Insurance Wallet is a fund account opened by the medical insurance department for insured individuals, linked to their personal medical insurance electronic credentials, enabling fund sharing among close relatives for medical expenses [3]. - The primary goal of the Medical Insurance Wallet is to address the issue of cross-province fund sharing, particularly transferring funds from employee insurance accounts to residents' insurance participants [3]. Group 2: How to Use the Medical Insurance Wallet? - After opening the Medical Insurance Wallet, insured individuals can transfer funds from their personal medical accounts or the wallet to the wallets of close relatives [4]. - Funds in the Medical Insurance Wallet can be used to pay for medical expenses at designated medical institutions. Currently, over 170,000 designated medical institutions and over 100,000 retail pharmacies nationwide support the use of the Medical Insurance Wallet [5]. - Residents can also use the funds in the Medical Insurance Wallet for insurance contributions [6]. Group 3: Regions with Medical Insurance Wallet Availability - As of now, the Medical Insurance Wallet is available in 30 provinces (municipalities and autonomous regions) and the Xinjiang Production and Construction Corps, with Guangdong being the only province not yet online [7]. - Even in regions where the wallet is available, some cities may still be undergoing technical adjustments, so users should confirm local availability before use [7]. Group 4: User Statistics - Over 1.5 million insured individuals have opened and used the Medical Insurance Wallet, successfully transferring funds in 305,000 transactions, with the total amount exceeding 200 million yuan [8].

Core Points - The social security contribution base limits for 2025 have been announced, with the upper limit set at 37,302 yuan/month and the lower limit at 7,460 yuan/month, effective from July 1, 2025 [3] - The average wage for urban employees in 2024 is reported to be 12,434 yuan/month [3] - Employers must adjust and pay the difference in social security contributions by the end of October 2025, with no late fees applied during this period [3] Group 1: Contribution Adjustment Process - Employers can adjust their contribution base through the social security fee management client or the electronic tax bureau starting from October 2025 [3] - The steps for employers include logging into the system, selecting the relevant months (July and August 2025), and submitting the adjustment data [7][8] - After submission, the system will redirect to the payment interface to complete the payment [9] Group 2: Flexible Employment Contribution Process - Flexible employment individuals must also pay the difference in social security contributions due to the base adjustment [13] - The payment process for flexible employment individuals involves using the "Suishenban" app or other platforms to submit their information and select "special payment" for the adjustment [13][21] - Payment can be made through various methods, including bank cards, Alipay, or WeChat, and a payment proof can be obtained after three working days [21][22]

Group 1 - The article outlines the rules for issuing unified invoices for motor vehicle sales, emphasizing the principle of "one vehicle, one invoice," meaning each vehicle can only have one corresponding invoice with its unique vehicle identification number [2] - The seller must fill in the taxpayer identification number or social credit code based on the consumer's situation, especially if the consumer needs to deduct value-added tax [3] - In case of sales return or incorrect invoice issuance, the seller must issue a red invoice that corresponds to the original blue invoice, following specific procedures [4] Group 2 - If a consumer loses the unified invoice and cannot process vehicle purchase tax or vehicle registration, they should request a reissue from the seller, who must first issue a red invoice before reissuing a new unified invoice [5] - If the printed content of the unified invoice is misaligned but remains clear and complete, there is no need to reissue a new invoice [6] - The regulations for issuing motor vehicle invoices will be implemented starting from July 1, 2021, following a trial period beginning May 1, 2021 [7]

纳税信用评价结果关乎纳税人税费 优惠政策享受、快捷税费办理等方面, 如何查看企业纳税信用情况并打印年度 纳税信用评价信息? 一起来看。 企业版操作指引 (1) F 查询纳税信用评价结果 欢迎扫描下方二维码关注： 以企业身份登录新电子税务局后，在首页 左上角即可查看纳税信用等级。 el l 123 Ea STA 第二步 查询纳税信用评价详情 方法一 1 点击首页导航栏【我要办税】,点击左 下方箭头切换至下一页,找到纳税缴费信 用,点击【纳税缴费信用管理】 找要办板 店 9,1 级 优 党 一 用 出身是最 选择您需要查询信用的年度,即可查看年 度扣分或加分详情 型 455 世界足 3点击右上角【评价信息出具】即可下载 或打印年度纳税信用评价信息 评价信息出具 G H S F 温馨提示:若发现本单位已改正了失信 行为，或认为评价结果有误，可在此界面， 点击右上角【申请调整】, 按需申请信用复 评、修复、复核、补评。 方法二 1 通过首页导航栏【地方特色】-【纳税信 用管理】 地方特色 i ell = " = 网站 se 织祝信指信世 2 进入【纳税信用级别证明】模块,选择 评价年度,填写验证码后点击【查询】,最 ...

Core Viewpoint - The article discusses the importance of tax deduction vouchers for enterprises when calculating taxable income for corporate income tax, categorizing them into internal and external vouchers [5][6]. Group 1: Tax Deduction Vouchers - Tax deduction vouchers are essential for enterprises to substantiate expenses related to income generation and are classified into internal and external vouchers [5][6]. - Internal vouchers are self-made accounting documents used for recording costs, expenses, losses, and other expenditures, such as payroll sheets and cost allocation forms [5]. - External vouchers are obtained from other entities or individuals during business activities, serving as proof of incurred expenses, including invoices, tax payment certificates, and receipts [5]. Group 2: Policy Basis - The article references the National Taxation Administration's announcement regarding the management of tax deduction vouchers, which outlines the definitions and requirements for both internal and external vouchers [5][6]. - It emphasizes that the preparation and use of internal vouchers must comply with national accounting laws and regulations [5].

Group 1 - The article provides a step-by-step guide on how to change tax-related information for market entities through the electronic tax bureau app [4][6][12] - Users can select specific change items based on their circumstances and can add additional change items if necessary [7][11] - After filling in the required information, users can submit the changes, and the system will confirm the successful save of the changes [12][14] Group 2 - The article emphasizes the importance of reviewing associated personnel information through the account center for better management of tax-related changes [7][11] - It outlines the process for viewing, downloading, or printing the tax registration change form after submission [14][15] - The article is published by the State Taxation Administration, indicating its official nature and relevance for tax compliance [16]

小李，政府因为建设规划需要，要收回咱公司在村里那个厂房的土地使用权，会给咱补偿费，你说这补偿费要不要交增值税呀？ 欢迎扫描下方二维码关注： 张 老板 老板，我刚查过政策了，土地使用者将土地使用权归还给土地所有者免征增值税，咱们这种情况符合免税条件。 李会计 太好啦！这可真是个好消息！ 张 老板 土地所有者出让土地使用权和土地使用者将土地使用权归还给土地所有者免征增值税，让我们来详细了解一下政策的具体规定吧！ XIANGSHOUZHUTI | 土地所有者和土地使用者 | | --- | YOUHUINEIRONG 免征增值税 XIANGSHOUTIAOJIAN 来源山东税务 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。 土地所有者出让土地使用权和土地使用者将土地使用权归还给土地所有者。 ZHENGCEYIJU 《财政部 国家税务总局关于全面推开营业税改征增值税试点的通知》（财税〔2016〕36号） ...