欢迎扫描下方二维码关注： 来源：深圳税务 供稿：盐田区税务局 编发：纳税服务和宣传中心 来源深圳税务 欢迎扫描下方二维码关注： | 案例一 | 网 结论 | | --- | --- | | 年收入8万+年终奖4.8万 | | | 合并计税:约缴税 4280元 | 合并计税 | | 单独计税:约缴税 5190 元 | 更划算! | | 案例二 | 网 结论 | | 年收入30万 + 年终奖24万 合并计税:约缴税 91080元 | 单独计税 更划算! | | 单独计税: 约缴税 77670元 | | | △ 1.务必用个税APP试算,无统一最优解。 | | | △ 2.一个纳税年度内仅限使用一次单独计税。 | | | 级数 | 应纳税所得额 | 税率(%) | 速算扣除数 | | --- | --- | --- | --- | | 1 | 不超过3000元 | 3 | 0 | | 2 | 超过3000元至 12000元的部分 | 10 | 210 | | 3 | 超过12000元至 25000元的部分 | 20 | 1410 | | 4 | 超过25000元至 35000元的部分 | 25 | 2660 | | ...

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Core Viewpoint - The notification aims to further guide the implementation of the new insurance contract accounting standards, enhancing the quality of financial reporting in the insurance industry and promoting high-quality development [12][18]. Implementation Arrangements - Companies listed both domestically and internationally, as well as those listed only abroad that adopt international financial reporting standards, must continue to implement the new insurance contract accounting standards from January 1, 2023. Other companies must comply by January 1, 2026, unless they submit a written request for a delay by June 30, 2025 [2][15]. - Companies that have already adopted the new standards prior to this notification must report their early adoption by June 30, 2025 [2]. Simplified Processing for Non-Listed Companies - Non-listed companies can choose to adopt simplified accounting policies when first implementing the new standards, effective from January 1, 2025 [3][15]. - Simplified processing includes grouping and recognition of insurance contracts, measurement, and reporting requirements [17]. Grouping and Recognition - Companies can assess the profitability of insurance contracts using updated market variables and reliable data, with annual updates required [3]. - Cash flows related to insurance acquisition can be allocated to the relevant contract groups without recognizing them as assets [3][4]. Measurement - Companies may separate certain cash flows from insurance contracts and measure them as financial assets or liabilities, while still applying the new standards for reporting [5][6]. - Non-listed companies can use industry-related information for measuring non-financial risk adjustments if reliable data is not available [5][6]. Reporting - If the net amount of reinsurance assets does not exceed 30% of the net insurance liabilities, companies may omit certain disclosures related to reinsurance [8][9]. - Companies can choose not to disclose certain amounts related to policyholder claims if they provide the total cash value of all life insurance business [9][10]. Transition Provisions - Companies can report comparative information for the most recent accounting year under the new standards without disclosing certain risk-related comparisons [9]. - Non-listed companies must consistently apply the simplified processing across all contracts within the scope of the new standards [10]. Organizational Implementation - The implementation of the new standards is crucial for accurately reflecting the financial status and operational results of insurance companies, thereby enhancing the quality of accounting information [10][18]. - Companies are encouraged to prepare for the transition by improving business processes, information systems, and training personnel [10][18]. - The Ministry of Finance and the Financial Regulatory Bureau will monitor the implementation and provide ongoing guidance [10][18].

Tax Policies for Enterprises - From November 17, 2014, mainland resident enterprises holding H-shares for more than 12 months are exempt from corporate income tax on dividend income [2] - From December 5, 2016, the same tax exemption applies to mainland resident enterprises holding H-shares through the Shenzhen-Hong Kong Stock Connect for over 12 months [3] - For resident enterprises holding CDRs of innovative companies, the dividend income is subject to the same tax exemption policies as other equity investments [3] Perpetual Bonds Tax Treatment - Since January 1, 2019, interest income from perpetual bonds issued by enterprises can be treated as dividend income, allowing for corporate income tax exemptions under certain conditions [4] Income Realization Criteria - Dividend income from equity investments is recognized based on the date of profit distribution or stock conversion decision made by the invested enterprise's shareholders' meeting [7] - If a resident enterprise holds shares of a listed company for less than 12 months at the time of profit distribution announcement, it cannot enjoy the tax exemption on dividends [7] - Dividend income received from partnerships or sole proprietorships does not qualify for the tax exemption policy applicable to resident enterprises [7]

Core Viewpoint - The article discusses various tax regulations related to value-added tax (VAT) for different services and goods, emphasizing the importance of proper classification and accounting for tax purposes [2][5][6]. Group 1: Tax Regulations on Services - Taxpayers providing plant maintenance services are required to pay VAT under the category of "other living services" [2]. - Hotels and similar establishments providing conference venues and related services are taxed under "conference and exhibition services" [3]. Group 2: Taxpayer Obligations - Small-scale taxpayers providing construction services in different locations do not need to prepay taxes at the location of service provision if their monthly sales do not exceed 100,000 [4]. - Taxpayers selling both vegetables and other taxable goods must separately account for the sales of exempt and taxable items to qualify for VAT exemptions on vegetables [5][6]. Group 3: Tax Treatment of Specific Income - Revenue from transportation tickets that are not consumed due to customer delays is subject to VAT as "transportation services" [6]. - Fees collected for ticket refunds and service charges are classified under "other modern services" for VAT purposes [6]. Group 4: Policy References - The article cites several key regulations, including the announcement from the State Administration of Taxation regarding VAT management, the interim regulations on VAT, and notifications concerning VAT exemptions for vegetable circulation [8].

Core Viewpoint - The article discusses the regulatory framework and compliance requirements for tax service institutions and personnel, emphasizing the importance of credit evaluation, internal controls, and adherence to tax laws to enhance tax compliance and service quality [3][7][21]. Group 1: Tax Service Institutions' Responsibilities - Tax service institutions must submit business commission agreements and relevant information to tax authorities before providing services, and update this information as necessary [2][3]. - Institutions should strengthen compliance, establish internal control systems, and promote tax law awareness among clients to improve tax compliance [2][3][21]. - A record-keeping system must be established to document the execution process and produce tax reports, which should be signed and stamped by the responsible personnel [2][3]. Group 2: Credit Evaluation System - Tax authorities will implement a five-level credit evaluation system for tax service institutions, ranging from TSC5 (highest) to TSC1 (lowest) [3]. - Credit records will be maintained through a combination of credit points and negative records, incentivizing good practices among tax service personnel [3][7]. Group 3: Inspection and Compliance - Tax authorities will conduct inspections focusing on internal systems, qualifications, and compliance with service norms of tax service institutions [4][21]. - Various inspection methods include on-site checks, document retrieval, and interviews to ensure compliance with regulations [4][21]. Group 4: Penalties and Consequences - Institutions failing to comply with reporting requirements or providing false information may face credit point deductions, lower credit ratings, or be classified as untrustworthy [5][6][7]. - Serious violations can lead to public announcements of untrustworthiness and require joint appearances with clients at tax authorities [8][9]. Group 5: Exemptions from Penalties - Tax service institutions may be exempt from penalties if they can prove that the violations were due to the personal actions of their personnel and not related to the institution itself [11].

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Core Viewpoint - The article provides a detailed guide on how tax service agencies can operate within the new electronic tax bureau to handle tax declarations for their clients, emphasizing both single and batch processing methods. Group 1: Login and Access - To access the new electronic tax bureau, tax service agencies must select "Agency Business" and enter their unified social credit code, service personnel's personal account, and password to log in [1]. - After logging in, agencies can choose to handle tax matters either on a single account basis or through batch declarations [3]. Group 2: Single and Batch Processing - For single account processing, agencies can click "Single Account Processing" and then select "Enter" next to the entrusted enterprise to access the tax desk for that enterprise [4]. - For batch processing, agencies can click "Batch Declaration," navigate to the "Tax Service Agency Batch Declaration" interface, and select the required entries for zero declaration before completing the submission [4]. Group 3: Declaration and Payment - After completing the declarations, agencies can navigate to "Batch Payment" in the left menu, select the payment status as "Unpaid," and proceed to batch pay the selected records [7]. - For non-zero declaration forms, agencies can fill out individual reports by clicking on the corresponding entries in the current declaration list [6]. Group 4: Certificate Issuance - Agencies can click on "Batch Certificate Issuance" in the left navigation bar, enter the relevant query conditions, and then click "Query" to display the list of tax payment certificates that meet the criteria [10].

欢迎扫描下方二维码关注： 其中： 劳务报酬所得以收入减除百分之二十的费用后的余额为收入额 。 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。 01 劳务报酬所得与工资、薪金所得区别是什么？ 工资、薪金所得是 属于非独立个人劳务活动 ，即在机关、团体、学校、部 队、企事业单位及其他组织中 任职、受雇 而得到的报酬； 劳务报酬所得则是 个 人独立 从事各种技艺、提供各项劳务取得的报酬。 两者的主要区别在于， 前者存在雇佣与被雇佣关系，后者则不存在这种关 系。 02 劳务报酬所得在年度汇算时如何计税？ 纳税人取得劳务报酬所得如属于应当办理年度汇算的情形，应在取得所得次年 3月1日至6月30日内，将取得的劳务报酬所得并入综合所得， 计算最终应纳税额， 再减去已预缴税额，得出应退或应补税额，向税务机关申报并办理退税或补税。 计算公式： 应退或应补税额=[（综合所得收入额-60000元-"三险一金"等专项扣除-子女教 ...

Core Viewpoint - The article provides a detailed guide on how to declare and pay the environmental protection tax for construction projects in Shanghai, emphasizing the use of the national unified electronic tax bureau for tax declaration and payment processes [1][5][15]. Group 1: Tax Declaration Process - The first step involves collecting tax source information by selecting the environmental protection tax in the electronic tax bureau [1][3]. - After entering the tax source details, the next step is to calculate the tax amount and submit the declaration [5][6]. - The tax declaration is done quarterly, with monthly entries required for specific indicators and coefficients [7][8]. Group 2: Tax Calculation Method - The calculation of the air pollution emission involves three steps: determining the emission amount, calculating the equivalent number of pollutants, and finally calculating the tax amount based on the applicable tax rate [12]. - The emission amount is calculated using the formula: Air Pollution Emission = (Dust Generation Coefficient - Dust Reduction Coefficient) × Construction Area [12]. - Specific coefficients for dust generation and reduction are provided in a reference table, which outlines the applicable values for different construction types [14]. Group 3: Policy References - The article cites several policy documents that govern the environmental protection tax, including announcements from the National Taxation Bureau and the Shanghai Local Taxation Bureau [15][16].