欢迎扫描下方二维码关注： O C ○ O O 本指南主要面向本年度按"居民个人"身 份被预扣预缴个人所得税的人士。若您全 年均按"非居民个人"缴税，可直接跳至 文末表格了解相关政策。 如何确认? How to confirm? 1. 纳税年度,自公历一月一日起至十二月三十一 日正。 This guide is primarily intended for individuals whose Individual Income Tax (IIT) has been withheld and prepaid under the status of a "resident tax- payer" for the current year. If you have been taxed as a "non-resident tax- payer" throughout the year, you may proceed directly to the table at the end of this guide for relevant policies. 本年度,您每月的工资薪金是否以"居民 个人"身份被预扣预缴个 ...

Group 1 - The article discusses the types of input tax that cannot be deducted, including those related to simplified tax calculation methods, exempt VAT projects, and collective welfare or personal consumption [3][4]. - Simplified tax calculation methods allow general VAT taxpayers to choose a simplified tax rate for specific businesses, which means input tax deductions are not considered for these projects [3]. - Exempt VAT projects refer to taxable behaviors that fall within the VAT scope but meet certain exemption criteria, resulting in no VAT payment at the sales stage and thus no input tax deduction [3]. - Collective welfare and personal consumption are categorized as final consumption, breaking the value-added chain, and therefore the corresponding input tax cannot be deducted [3]. Group 2 - For general taxpayers who also engage in simplified tax calculation projects and exempt VAT projects, the formula for calculating non-deductible input tax is provided [4]. - The policy basis for these regulations includes several official documents from the Ministry of Finance and the State Administration of Taxation [4]. Group 3 - The article outlines six scenarios that classify VAT special invoices as abnormal vouchers, including lost or stolen tax control devices, non-compliance with tax declarations, and discrepancies found through data analysis [9][10][11][12][13]. - Specific conditions under which input tax from abnormal vouchers is not included in the calculation are also mentioned, such as when the taxpayer has not declared deductions or export tax refunds [14][15]. - The handling of abnormal vouchers is detailed, including the treatment of input tax that has not been declared for deduction and the procedures for export tax refunds [16][17][18][19][20]. Group 4 - A-grade taxpayers can apply for verification of abnormal vouchers within ten working days of receiving notification from tax authorities, allowing them to continue with deductions or refunds if verified [21]. - Taxpayers who disagree with the tax authority's classification of abnormal vouchers can also apply for verification to continue their deductions or refunds [22].

Group 1 - The article introduces a new feature in the electronic tax bureau for optimizing environmental tax declaration, specifically the intelligent pre-filling function for construction dust pollution tax [1] - The process for using the intelligent pre-filling function includes several steps, starting from logging into the electronic tax bureau to selecting the environmental protection tax for declaration [3][4] - The article emphasizes the importance of filling in detailed information about the enterprise and pollution sources to ensure accurate tax calculations [5][4] Group 2 - The intelligent pre-filling function aims to enhance user experience by providing automatic calculations and easy verification for environmental tax declarations [1] - Specific steps outlined include entering basic enterprise information, selecting pollution sources, and utilizing the system for automatic calculations based on construction project details [5][4] - The article also notes that the system can automatically calculate reduction ratios based on the evaluation results of dust pollution control measures [5]

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 问题三 夫妻双方能一方填报住房贷款利息专项附加扣 除，另一方填报住房租金专项附加扣除吗? 纳税人及其配偶在一个纳税年度内不能同 时分别享受住房贷款利息和住房租金专项附加 扣除。 问题四 夫妻双方主要工作城市相同，双方能否均填列 住房租金专项附加扣除? 如果主要工作城市相同，只能由一方（承 租人）扣除; 如果主要工作城市不同, 才可以 分别由承租人扣除。 住房贷款利息篇 问题一 第一套住房已按规定享受住房贷款利息专项附 加扣除，出售后再次购买住房，发生的住房贷款利 息支出可以继续填报享受吗? 纳 税 人 发 生 首 套 住 房 贷 款 利 息 支 出 只 能 享受一次首套住房贷款的利息扣除,只要纳 税人申报扣除过一套住房贷款利息，在个人 所得税专项附加扣除的信息系统中就存有扣 除 。 。 他房屋享受住房贷款利息专项附加扣除。 问题二 夫妻双方婚前都有住房贷款,婚后怎么享受住 房贷款利息专项附加扣除? 夫妻双方婚前分别购买住房发生的首套住 房贷款,其贷款利息支出,婚后可以选择其中一 套购买的住房,由购买方按扣除标准的 100% 扣除,也可以 ...

Group 1 - The article discusses the tax deduction policy for taxpayers caring for children under three years old, allowing a monthly deduction of 2000 yuan per child [4][16]. - Parents can choose to deduct 100% of the amount by one parent or split it 50% each, with the deduction method fixed for the tax year [4][17]. - Taxpayers must retain documentation such as the child's birth certificate for verification purposes [4][17]. Group 2 - The article outlines the steps for taxpayers to claim the deduction through the personal income tax app, starting with selecting "Special Additional Deductions" [5][18]. - It emphasizes the importance of confirming the deduction details annually, as the information must be submitted each year [20][24]. - The article provides a detailed guide on filling out the necessary information, including child education details and deduction proportions [22][23].

Core Viewpoint - The article discusses the tax policy regarding annual one-time bonuses for residents in China, highlighting the calculation methods and applicable tax rates as per recent regulations [9][10]. Group 1: Tax Policy Overview - The annual one-time bonus is defined as a bonus given to employees based on the overall economic performance and individual work achievements throughout the year [7]. - The recent announcement from the Ministry of Finance and the State Taxation Administration extends the implementation of the annual one-time bonus personal income tax policy until December 31, 2027 [10]. Group 2: Tax Calculation Methods - Residents can choose to either not include the annual one-time bonus in their total annual income or to include it for tax calculation purposes [9][10]. - If the bonus is not included, the taxable amount is calculated by dividing the annual bonus by 12 months and applying the corresponding tax rate from the provided tax rate table [9]. Group 3: Tax Rate Table - The tax rate table outlines the applicable rates and quick deduction amounts based on monthly taxable income, with rates ranging from 3% for income up to 3,000 yuan to 45% for income exceeding 80,000 yuan [11].

Core Viewpoint - The article discusses the tax deduction policies for charitable donations made by enterprises and individuals in China, highlighting the types of donations, confirmation of donation amounts, and the relevant tax deduction standards and procedures. Group 1: Donation Types and Confirmation - Monetary donations are confirmed based on the actual amount received, while non-monetary donations are confirmed at their fair value [3] - For non-monetary donations, a fair value proof is required when donating to public welfare organizations or government entities [6] Group 2: Deduction Standards for Enterprises - General deduction limits allow enterprises to deduct charitable donations up to 12% of their annual profit before tax, with excess amounts eligible for carryover for up to three years [7] - Special full deduction applies to donations made for poverty alleviation in targeted areas from January 1, 2019, to December 31, 2025, allowing for actual deductions in taxable income [8] Group 3: Deduction Calculation Rules - Annual profit is defined as the positive amount calculated according to national accounting standards [9] - Unused charitable donation amounts can be carried forward for up to three years, with previous years' amounts deducted first [9] Group 4: Simplified Reporting Procedures - Zhejiang Province has integrated donation ticket information into the electronic tax bureau, allowing automatic pre-filling of donation details in tax returns [10] Group 5: Individual Donation Tax Deductions - Individuals can deduct charitable donations made to public welfare organizations or government entities from their taxable income, with monetary donations confirmed based on actual amounts donated [11] - General deduction allows individuals to deduct up to 30% of their taxable income for charitable donations, while specific full deductions apply to designated charitable organizations [12][13] Group 6: Documentation and Reporting for Individuals - Charitable organizations must issue donation receipts, and individuals can use bank payment proofs temporarily if receipts are not available [15] - Individuals must provide donation receipts within 90 days to the withholding agent, and failure to do so requires reporting to tax authorities [16] - Individuals must retain donation receipts for five years for tax purposes [17]

来源： 北京税务 欢迎扫描下方二维码关注： 02 关于企业办的各类学校、医院、托儿所、幼 儿园自用的房产，可否免征房产税? 《财政部 国家税务总局关于教育税收政 策的通知》（财税〔2004〕39号）第二条的 规定: 对国家拨付事业经费和企业办的: 各类学校 托儿所 幼儿园 自用的房产、土地 免征房产税、城镇土地使用税 03| 地下建筑物如何缴纳房产税? -、根据《财政部 国家税务总局关于具 备房屋功能的地下建筑征收房产税的通知》 (财税〔2005〕181号）第一条规定： 凡在房产税征收范围内的具备房屋功能 的地下建筑，包括与地上房屋相连的地下建 筑以及完全建在地面以下的建筑、地下人防 设施等，均应当依照有关规定征收房产税。 上述具备房屋功能的地下建筑是指有 屋面和维护结构，能够遮风避雨，可供人 们在其中生产、经营、工作、学习、娱 乐、居住或储藏物资的场所。 二、根据《北京市财政局 北京市地方税 务局转发财政部 国家税务总局关于具备房屋 功能的地下建筑征收房产税的通知》（京财 税〔2006〕374号）第一条规定： 对于独立地下建筑，工业 用途房产，以房屋原价的 50%作为应税房产原值; 商业和其他用途房产，以 ...

欢迎扫描下方二维码关注： 根据《国家税务总局关于调整个人取得全年一次 性奖金等计算征收个人所得税方法问题的通知》 (国税发〔2005〕 9号) 规定: 一、全年一次性奖金是指行政机关、企事业单位 等扣缴义务人根据其全年经济效益和对雇员全 年工作业绩的综合考核情况, 向雇员发放的一次 性奖金。 上述一次性奖金也包括年终加薪、实行年薪制和 绩效工资办法的单位根据考核情况兑现的年薪 和绩效工资。 根据《财政部 税务总局关于延续实施全年一次 性奖金个人所得税政策的公告》(财政部 税务总 局公告2023年第30号) 规定: 居民个人取得全年一次性奖金,符合《国家 祝务尽局天士调整个人耿得全年一次性关金等 计算征收个人所得税方法问题的通知》(国税发 附件 按月换算后的综合所得税率表 | 级数 | 全月应纳税所得额 | 税率(%) | 速算扣除数 | | --- | --- | --- | --- | | - | 不超过3000元的 | 3 | 0 | | 2 | 超过3000元至12000元的部分 | 10 | 210 | | l 3 | 超过12000元至25000元的部分 | 20 | 1410 | | --- | ...

Group 1 - The article discusses the tax obligations of small-scale taxpayers in the construction industry regarding VAT prepayment based on their monthly sales figures [2][4]. - It clarifies that if the total sales amount of multiple projects in the same prepayment location exceeds 100,000 yuan, VAT must be prepaid at a reduced rate of 1% [2]. - The article emphasizes that the monthly sales amount considered for VAT prepayment is the amount after deducting any subcontracting fees [4][5]. Group 2 - It states that if the quarterly sales amount does not exceed 300,000 yuan, small-scale taxpayers are not required to prepay VAT, and any prepaid tax can be refunded [5]. - The type of invoice issued (special VAT invoice or general VAT invoice) does not affect the obligation to prepay VAT for projects located in different regions [5]. - The article references specific tax regulations and announcements from the State Taxation Administration to support its points [2][4].