欢迎扫描下方二维码关注： 自2021年1月1日起， 排污权出让收入划转至税务部门征收， 小编整理了排污权出让收入相关知识， 下面一起来看看吧~ 排污权 一 根据《财政部 国家发展改革委 环境保护部关于印发 〈 排污权出让收入管理暂行办法 〉 的通知》（财税〔2015〕61号） 第四条 规定， 排污权 ，是指排污单位按照国家或者地方规定的污染物排放标准，以及污染物排放总量控制要求，经核定允许 其在一定期限内排放污染物的种类和数量。 排污权出让 二 根据《厦门市排污权有偿使用和交易管理办法》（厦府规〔2023〕16号）第二十条规定， 排污权出让 ，是指排污权储备 管理机构以 公开竞价、卖方挂牌、协议出让 等方式，将政府储备的排污权出让给排污单位的行为。 排污权出让收入 三 根据 《财政部 国家发展改革委 环境保护部关于印发 〈 排污权出让收入管理暂行办法 〉 的通知》（财税〔2015〕61 号）第五条规定 ， 排污权出让收入 ，是指政府以有偿出让方式配置排污权取得的收入，包括采取定额出让方式出让排污权收 取的 排污权使用费 和通过公开拍卖等方式出让排污权取得的收入。 排污权的出让方式 四 缴费人登录全国统一规范电 ...

Group 1 - The core viewpoint of the article emphasizes the new standards for urban and rural residents' basic medical insurance contributions, which are set at a minimum of 400 yuan per person annually, with a government subsidy of at least 700 yuan per person annually for 2025 [3] - Local authorities are encouraged to determine the funding levels based on local economic development, healthcare consumption needs, and the financial burden on families, with provisions for adjustments as necessary [3] - The collection of urban and rural residents' basic medical insurance fees will be organized by the government, utilizing a collaborative approach and centralized tax collection methods [4] Group 2 - Residents can pay their insurance fees through various convenient methods, including mobile payment platforms like WeChat and Alipay, as well as in-person at designated service points [5] - In regions where family pooling of employee basic medical insurance accounts is available, residents can use their personal accounts to pay for their relatives' insurance fees [6] - The collection period for insurance fees will be defined by local regulations, allowing residents to pay during the designated collection period [7] Group 3 - The budget management for the urban and rural residents' basic medical insurance fund will be organized according to the level of coordination, with income from insurance fees included in the budget management [8] - The article references several policy documents that provide the legal framework for the implementation of the urban and rural residents' basic medical insurance system [9]

欢迎扫描下方二维码关注： ↑ 点击上方 " 蓝色柳林财税室 " 关注我们 律法规设立并在中国境内注册的企业、 公司。 投资主体存续，企业改制重组的, 是指原改制重组企业的出资人必须存在 于改制重组后的企业。 2 主地增值税 按照法律规定或者合同约定，两个 或两个以上企业合并为一个企业，且原 企业投资主体存续的，对原企业将房地 产转移、变更到合并后的企业,暂不征 收土地增值税。 上述改制重组有关土地增值税政策 不适用于房地产转移任意一方为房地产 开发企业的情形。 投资主体存续，是指原企业出资人 必须存在于改制重组后的企业，出资人 的出资比例可以发生变动。 3 印花税 合并，是指两个或两个以上的公司, 依照法律规定、合同约定，合并为一个 公司，且原投资主体存续。母公司与其 全资子公司相互吸收合并的，适用该款 规定。 投资主体存续，是指原改制、重组 企业出资人必须存在于改制、重组后的 企业，出资人的出资比例可以发生变动。 企业、公司，是指依照我国有关法 律法规设立并在中国境内注册的企业、 公司。 AFF 97 公司依照法律规定、合同约定分立 为两个或两个以上与原公司投资主体相 同的公司，对分立后公司承受原公司土 地 ...

Financial Regulations - Companies can allow employees to submit special additional deduction information in subsequent months if not submitted on time, without affecting the employees' eligibility for deductions [2] - If employees fail to submit deduction information throughout the tax year, they can claim deductions during the annual tax reconciliation period from March 1 to June 30 of the following year [2] - For new employees who are first-time job holders, the cumulative deduction for September's salary of 7,000 yuan is calculated as 5,000 yuan/month for 9 months, totaling 45,000 yuan, provided they have not received any salary prior to employment [2] Tax Incentives for Employment - Companies hiring disabled employees can deduct 100% of the wages paid to these employees from their taxable income, provided certain conditions are met, such as signing a labor contract for at least one year and paying required social insurance [3] - The conditions for tax incentives include ensuring that disabled employees are actually working and receiving at least the local minimum wage [3] Employee Training Expenses - Training expenses for employees can be fully deducted from corporate income tax if they do not exceed 8% of the total salary expenses; for example, if total salary expenses are 400,000 yuan, the deductible limit is 32,000 yuan, allowing the 10,000 yuan training expense to be fully deducted [4] - Companies are advised to comply with tax laws and regulations to ensure proper tax handling [4]

Group 1 - The article discusses the implications for taxpayers and withholding agents who fail to submit tax declarations and related materials within the stipulated deadlines, which can affect their tax credit evaluation results and lead to legal responsibilities according to the Tax Collection and Administration Law of the People's Republic of China [9] - It mentions that for first-time occurrences of minor infractions listed in a specific checklist, if corrected proactively before tax authorities discover them or within a mandated correction period, no administrative penalties will be imposed [9] Group 2 - The article provides a step-by-step guide for taxpayers who have never registered for tax operations to obtain a tax clearance certificate through the electronic tax bureau [13][14] - It outlines the process of accessing the electronic tax bureau without logging in, navigating to the public service section, and entering the unified social credit code or taxpayer identification number to initiate the tax clearance application [14][17] - The article details various scenarios that may arise during the application process, including issues with identity verification and the need for user registration if the system cannot retrieve the necessary information [18][19]

欢迎扫描下方二维码关注： 各位物流行业的小伙伴注意啦！相关税收政策已送达，快来和申税小微一起学习吧！ 01 交通运输服务 国内交通运输服务增值税税率逐渐降低 根据《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）、《财政部 税务总局关于调整 增值税税率的通知》（财税〔2018〕32号）、《财政部 税务总局 海关总署关于深化增值税改革有关政策的公告》（财政部 税务总局 海关总署公告2019年第39号）文件规定，近年来， 交通运输服务 增值税率已由11%逐渐降至9%。 国际运输服务增值税零税率 《营业税改征增值税试点有关事项的规定》（财税〔2016〕36号附件4）规定，中华人民共和国境内（以下称境内）的单位和个 人销售的国际运输服务 适用增值税零税率。 国际运输服务 是指：1.在境内载运旅客或者货物出境。2.在境外载运旅客或者货物入境。3.在境外载运旅客或者货物。 02 收派服务 收派服务 是指接受寄件人委托，在承诺的时限内完成函件和包裹的收件、分拣、派送服务的业务活动，适用税率6%。《营业税 改征增值税试点有关事项的规定》（财税〔2016〕36号附件2）规定，一般纳税人 ...

Group 1 - Employers are required to register social insurance for employees within 30 days of employment according to the Social Insurance Law of the People's Republic of China [2][5] - Retired employees and interns are not required to pay basic pension insurance as they are not considered statutory insured employees [3] - Employers cannot avoid paying social insurance contributions even if employees voluntarily waive their participation [4] Group 2 - Employees who have paid social insurance for 15 years are still required to continue contributions as per the law [5] - The contribution base for the five types of employee insurance must be declared together and cannot be adjusted arbitrarily within a social insurance year [6][7] - If an employer discovers an error in the declared contribution salary, they can adjust it through the designated module starting from February 2025, but salary reductions require in-person processing [8] Group 3 - To make up for previously unpaid social insurance contributions, employers must contact the social insurance department for data submission before proceeding with the payment [9] - Late payments incur a penalty of 0.05% per day from the date of the debt [9]

Core Viewpoint - The article discusses various tax exemptions related to corporate income tax, particularly focusing on specific types of income that are exempt from taxation, which can benefit eligible enterprises and investors [2]. Group 1: Tax Exemptions for Corporate Income - Interest income from fixed assets is exempt from corporate income tax [2] - Dividends and other equity investment income between qualifying resident enterprises are exempt from corporate income tax [2] - Dividends from H-shares obtained through the Shanghai-Hong Kong Stock Connect after holding for 12 months are exempt from corporate income tax [2] - Dividends from H-shares obtained through the Shenzhen-Hong Kong Stock Connect after holding for 12 months are exempt from corporate income tax [2] - Dividends from CDRs of innovative enterprises are exempt from corporate income tax [2] - Interest income from qualifying perpetual bonds is exempt from corporate income tax [2] - Income from non-profit organizations is exempt from corporate income tax [2] - Income from securities investment funds distributed to investors is exempt from corporate income tax [2] - Interest income from local government bonds is exempt from corporate income tax [2] - Income from the China Clean Development Mechanism Fund is exempt from corporate income tax [2] - Income received by the China Insurance Security Fund is exempt from corporate income tax [2] - Income received by the Beijing Winter Olympics Organizing Committee is exempt from corporate income tax [2] - Income received by the China Paralympic Committee is exempt from corporate income tax [2] - Income from basic research is exempt from corporate income tax [2]

Group 1 - The article discusses the circumstances under which VAT deduction certificates may be classified as abnormal [2] - It outlines specific scenarios such as loss or theft of tax control equipment, non-compliance by taxpayers, and discrepancies found during audits [2][4] - The criteria for classifying invoices as abnormal include significant mismatches in business operations and tax reporting [2][4] Group 2 - The handling of abnormal certificates involves restrictions on VAT input tax deductions and export tax refunds [4][5] - Taxpayers who have not yet declared deductions or refunds are not allowed to process these claims [5][6] - Specific procedures are provided for taxpayers with different credit ratings when dealing with abnormal certificates [9][10] Group 3 - Taxpayers can apply for verification if they disagree with the classification of their certificates as abnormal [8] - A process is outlined for taxpayers to follow, including timelines for submitting verification requests [8] - The article specifies how to report and handle VAT input tax deductions once abnormal certificates are resolved [10][11] Group 4 - The article references the legal basis for the management of abnormal VAT deduction certificates [12] - It cites specific announcements from the State Administration of Taxation that govern these procedures [12]

Core Viewpoint - The article discusses the implementation of special additional deductions for individual income tax in China, emphasizing the importance of confirming these deductions for the year 2026 through the personal income tax app and the natural person electronic tax bureau website [2]. Group 1: Special Additional Deductions - Taxpayers can carry forward their special additional deduction information from 2025 to 2026 to facilitate the pre-collection and annual settlement declaration for the upcoming year [2]. - The article outlines various categories of special additional deductions, including education expenses, childcare costs, housing rental expenses, and mortgage interest [3][4][5][6]. Group 2: Education Expenses - For education expenses, taxpayers can deduct up to 2000 yuan per month for each child in compulsory education, with the option for parents to choose which one claims the deduction [3]. - Higher education expenses for undergraduate and postgraduate studies can also be deducted, with a maximum of 2000 yuan per month per child [3]. Group 3: Childcare Costs - Taxpayers can deduct 2000 yuan per month for each child under three years old, with similar options for parents regarding who claims the deduction [4]. Group 4: Housing Rental Expenses - Taxpayers without their own housing in their main work city can deduct housing rental expenses, with varying limits based on the city population: 1500 yuan for major cities, 1100 yuan for cities with over 1 million residents, and 800 yuan for smaller cities [5]. - Only one spouse can claim the housing rental deduction if both are working in the same city [5]. Group 5: Mortgage Interest - Taxpayers can deduct interest on the first home loan, with a limit of 1000 yuan per month, and the deduction can be claimed by either spouse or divided between them [6][7]. Group 6: Elderly Dependent Support - Taxpayers supporting elderly dependents (aged 60 and above) can deduct 3000 yuan per month, with specific rules on how the deduction can be shared among siblings [9].