Group 1 - The article distinguishes between vocational qualification certificates and vocational skill level certificates, highlighting their differences in issuance and purpose [2][10][14] - Vocational qualification certificates are primarily for professional technical personnel and are obtained through a national unified examination organized by government departments or relevant industry associations [2][3][14] - Vocational skill level certificates are aimed at skilled workers and are obtained through skill appraisal conducted by designated departments or organizations [7][10][14] Group 2 - The article emphasizes that the issuance of vocational qualification certificates is managed by government departments, while vocational skill level certificates are issued by employers and social training evaluation organizations [10][14] - It is noted that the professional technical personnel qualification examination is separate from training, and no training institution is authorized to conduct preparatory courses for the examination [6][14] - The article provides a table summarizing the types of certificates, the target professions, the method of obtaining them, and the issuing authorities [14]

Core Viewpoint - The article introduces the new intelligent pre-filling feature for environmental tax declaration in the electronic tax bureau, enhancing the experience of "automatic calculation, intelligent pre-filling, and easy review" for taxpayers [1]. Group 1: Usage of the New Feature - The electronic tax bureau allows users to log in using their unified social credit code or taxpayer identification number, along with personal identification details [3]. - After logging in, users can navigate to the "Tax Declaration and Payment" section to select "Property and Behavior Tax Source Collection and Combined Declaration" [4]. - Users can add the environmental protection tax as a new tax type and proceed to the tax source collection page [4]. Group 2: Data Entry and Verification - In the environmental protection tax source detail form, users must fill in or select enterprise basic information and add tax sources [5]. - It is essential to ensure that the data entered, such as pollutant discharge permits and emission point information, aligns with the online monitoring system of the ecological environment department [5]. - The system will automatically fill in the taxpayer's declaration form with online monitoring data if all relevant fields match successfully [6]. Group 3: Confirmation and Submission - Taxpayers need to verify the pre-filled data for accuracy, including waste gas and water discharge amounts, and can modify any incorrect entries [6]. - The system will prompt users if they do not meet the conditions for enjoying tax reduction policies, ensuring compliance with relevant regulations [6]. - Once the taxpayer confirms that the declaration data is correct, they can submit the form to complete the declaration process [6].

Core Viewpoint - Companies must regularly maintain their deposit account reports through the electronic tax bureau to avoid issues such as inability to deduct tax payments from corporate accounts, lack of bank information during tripartite agreements, and notifications of no refund accounts during tax refunds [4]. Group 1: New Deposit Account Report Information - To add a new deposit account, navigate to the "Deposit Account Report" interface, click "Add Account," fill in the bank account information, and submit [7]. - After submission, the system will confirm completion, and users can download the report in PDF format [8]. - For signing a tripartite agreement, key information such as the bank and payment account must be filled out and submitted for verification [8]. Group 2: Change Deposit Account Report Information - For accounts without a tripartite agreement, select the account, click "Change," modify the necessary bank account information, and submit [12]. - For accounts with an existing tripartite agreement, users must first terminate the agreement before making changes to the account information [13]. - If only changing account nature or specific identifiers, modifications can be made directly without terminating the tripartite agreement [14]. Group 3: Cancel Deposit Account Report Information - To cancel a deposit account report, click "Cancel" and confirm; the system will indicate successful cancellation [15].

Group 1 - The water resource tax in the province is generally declared and paid quarterly, and can be declared on a per-instance basis if fixed periods cannot be used for payment [2] - The tax basis for water resource tax is based on the actual water usage, with hydropower generation based on actual power generation [4] - The reasonable leakage rate for urban public water supply networks in Zhejiang Province is set at 9%, affecting the taxable amount for public water supply enterprises [4] Group 2 - The tax amount for hydropower enterprises with a capacity of 50,000 kW or more is determined by actual power generation multiplied by (1+2%), while those below this capacity use (1+1%) [4] - The tax amount for cooling water used in thermal power generation can be calculated based on actual water usage or actual power generation, as determined by local governments [4] - Certain situations are exempt from paying the water resource tax, including small amounts of water used for household living and emergency water extraction for public safety [5]

欢迎扫描下方二维码关注： 自然人 在设计创作、咨询服务等活动中取得的劳务报酬所得，需要缴纳 个人所得税 吗？由谁进行缴纳？税款如何计算？今天，一起来学习 吧！ 一、什么是劳务报酬所得 劳务报酬所得，是指个人从事劳务取得的所得 ，包括从事设计、装潢、安装、制图、化验、测试、医疗、法律、会计、咨询、讲学、翻 译、审稿、书画、雕刻、影视、录音、录像、演出、表演、广告、展览、技术服务、介绍服务、经纪服务、代办服务以及其他劳务取得的所得。 核心特征： 个人与服务接受方不存在雇佣关系，属于 "独立劳务" 范畴。 每次收入 4000元以上 的，减除费用按 20% 计算， 收入额=收入×(1-20%) 。 应纳税额计算：以每次收入额为预扣预缴应纳税所得额，按照个人所得税预扣率表计算应预扣预缴税额。 个人所得税预扣率表 （居民个人劳务报酬所得预扣预缴适用） | 级数 | 预扣预缴应纳税所得额 | 预扣率(%) | 速算扣除数 | | --- | --- | --- | --- | | | 不超过 20000 元的 | 20 | 0 | | 2 | 超过 20000 元至 50000 元的部分 | 30 | 2000 | | 3 ...

Group 1 - The article discusses the tax deduction for water and electricity fees shared between enterprises and properties, emphasizing that expenses should be allocated based on the principle of independent transactions, with invoices and allocation slips serving as tax deduction vouchers [1] - It specifies that for shared taxable services, enterprises can use invoices and allocation slips as tax deduction vouchers, while for non-taxable services, other external vouchers and allocation slips are required [1] Group 2 - The article outlines the regulations regarding employee welfare expenses, stating that welfare expenses include various subsidies and non-monetary benefits for employees, such as medical expenses, heating subsidies, and transportation allowances [6] - It mentions that employee welfare expenses that do not exceed 14% of the total salary expenses are eligible for tax deduction [6]

Group 1 - The article provides a step-by-step guide on how to apply for a tax clearance certificate for taxpayers who have not registered for tax operations through the electronic tax bureau [4][5][11]. - The process begins by accessing the electronic tax bureau without logging in, selecting the public service option, and navigating to the tax clearance application section [4][10]. - Taxpayers must enter their unified social credit code or taxpayer identification number, along with the legal representative's name and phone number, to receive a verification code via SMS [5][11]. Group 2 - If the system does not recognize the identity information, users are instructed to register as a natural person on the electronic tax bureau [5]. - In cases where the unified social credit code is incorrect, users are advised to verify the accuracy of the code and consult online if necessary [5]. - Once the system retrieves the taxpayer's name and legal representative's phone number, users can proceed to enter the verification code and confirm the application for the tax clearance certificate [5][11].

Core Viewpoint - The article provides detailed guidance on the process for taxpayers to claim housing rental special additional deductions for the 2026 tax year, emphasizing eligibility criteria and step-by-step instructions for filling out the necessary forms [2][21]. Group 1: Eligibility Criteria - Parents can enjoy housing rental special additional deductions if they meet the following conditions: the rental contract is signed in the parent's name, the main work city is Beijing with no self-owned housing in Beijing, and they have not claimed housing loan interest deductions [1]. Group 2: Filing Process - The first step involves opening the personal income tax app and selecting "Handle & Check" followed by "Special Additional Deductions" for filing [3]. - The second step requires selecting "Housing Rent" and confirming the relevant deduction year [3]. - The third step is to ensure all materials are complete before proceeding to the next stage [5]. - The fourth step includes optional fields for "Email" and "Contact Address," with automatic population of spouse information if applicable [7]. - The fifth step involves reading prompts and filling in "Housing Rent Expenditure Information" and "Work City Information" accurately before moving on [10]. - The sixth step requires selecting the "Declaration Method," and if opting for "Declaration by Withholding Obligor," the taxpayer must choose their withholding obligor before submitting [10][11]. Group 3: Frequently Asked Questions - The deduction applies to housing rental expenses incurred by taxpayers and their spouses who do not own housing in their main work city [12]. - The deduction can only be claimed by the tenant who signed the rental contract; if both spouses work in different cities without housing, they can each claim deductions [13]. - The main work city is defined as the city where the taxpayer is employed or where their tax authority is located if they are not employed [15]. - Taxpayers cannot simultaneously claim both housing loan interest and housing rental deductions within the same tax year [17]. - The start date for claiming housing rental deductions is the month the rental contract begins, ending when the rental agreement concludes or when the taxpayer acquires housing in their main work city [18].

Core Viewpoint - The article discusses the deductibility of transportation expenses for companies, specifically focusing on which expenses can be deducted as input tax and which cannot. Group 1: Deductible Transportation Expenses - Domestic passenger transportation services can have input tax deducted if the taxpayer has obtained the appropriate invoices, such as electronic ordinary invoices or electronic tickets with passenger identity information [2][3]. - The input tax for domestic air travel can be calculated using the formula: Air passenger transportation input tax = (Ticket price + Fuel surcharge) ÷ (1 + 9%) × 9% [2]. - For railway tickets, the input tax can be calculated as: Railway passenger transportation input tax = Ticket face value ÷ (1 + 9%) × 9% [2]. - For other passenger tickets (road, waterway), the input tax is calculated as: Other passenger transportation input tax = Ticket face value ÷ (1 + 3%) × 3% [2]. Group 2: Non-Deductible Transportation Expenses - Transportation expenses paid for non-employees, such as university professors invited for training, cannot be deducted as input tax [6]. - Travel expenses for employee rewards, such as round-trip tickets for team outings, are also non-deductible as they fall under collective welfare [7]. - International passenger transportation services are not eligible for input tax deduction due to the application of zero tax rate or exemption policies [2].

Group 1 - Taxpayers engaged in production and business must report all bank account numbers to the tax authority within 15 days of opening or changing accounts [2] - The process for reporting bank account numbers can be completed through the electronic tax bureau by navigating to the "Deposit Account Number Report" section [3][5] - Taxpayers need to fill in account details, including account number, opening date, administrative region, and bank type, and confirm the information before submission [6] Group 2 - Tax regulations allow for the deduction of certain expenses when calculating personal income tax on property transfers, including renovation costs and mortgage interest [12][19] - Taxpayers can deduct actual renovation expenses up to specified limits based on the type of property, with a maximum of 15% for public housing and 10% for commercial housing [16] - Mortgage interest paid on properties purchased through loans can be deducted from the transfer income, provided valid proof from the lending bank is presented [20][22]