Core Viewpoint - The article discusses the VAT policy for software products in China, specifically the immediate refund policy for VAT exceeding 3% for general VAT taxpayers selling self-developed software products [1]. Group 1: Policy Subject - General VAT taxpayers selling self-developed software products can enjoy the immediate refund policy for VAT [3]. - Software products include computer software, information systems, and embedded software products [3]. - Imported software products that undergo localization can also benefit from this policy [3][6]. Group 2: Eligibility for the Policy - Only software products with a registration certificate from the software industry authority or a copyright registration certificate can enjoy the VAT refund policy [4]. - Embedded software sold with computer hardware must have separate cost accounting to qualify for the VAT refund [4][7]. - Simple localization, such as Chinese character processing, does not qualify for the VAT refund policy [6]. Group 3: Revenue and Tax Calculation - The calculation for the immediate refund of VAT is based on the formula: Immediate refund amount = Current VAT payable - Current sales amount × 3% [7]. - For embedded software, the sales amount must be calculated separately from the hardware sales amount to determine the VAT refund [7]. - The method for allocating input tax must be reported to the tax authority and cannot be changed within a year [7].

Core Viewpoint - The notification aims to standardize the evaluation of intellectual property (IP) assets, enhance the management of IP asset evaluation, and promote the effective utilization and protection of IP assets in China [3][4]. Group 1: Role of Asset Evaluation in IP - Asset evaluation plays a crucial role in determining the value of IP, which is essential for its operation and transformation. It should facilitate the orderly flow and optimal allocation of IP resources throughout the entire chain of creation, utilization, protection, management, and service [3]. - The evaluation process must comply with relevant laws and regulations, and parties involved can voluntarily commission evaluation institutions for IP asset evaluations [3]. Group 2: Standardization of IP Asset Evaluation Practices - Evaluation institutions must possess the necessary professional competence, quality control, and risk management capabilities when conducting IP asset evaluations [4]. - Institutions are required to adhere strictly to laws and evaluation standards, ensuring independent, objective, and fair assessments without preset values influencing the outcomes [4]. - There is an emphasis on the education and training of professionals in IP asset evaluation to enhance service quality and reduce the financial burden on enterprises [4][5]. Group 3: Supervision and Self-Regulation of IP Asset Evaluation - Relevant authorities, including the Ministry of Finance and the National Intellectual Property Administration, will guide and regulate IP asset evaluation, establishing a collaborative mechanism for effective oversight [6]. - The establishment of a transparent and efficient data service platform for IP asset evaluation is encouraged, along with the monitoring of significant and unusual evaluation reports [6]. Group 4: Responsibilities of Stakeholders in IP Asset Evaluation - All parties involved, including evaluation institutions, clients, and financial institutions, must conduct evaluations in compliance with laws and regulations to foster a healthy market environment [7]. - Clients are responsible for providing accurate information necessary for evaluations and must not interfere with the evaluation results [7]. - Financial institutions should consider the relationship between loan amounts and evaluation values when utilizing evaluation results for IP pledge financing [7].

Group 1 - The article discusses the regulations regarding the issuance of invoices in China, specifically addressing the limitations on the remarks section of invoices and the process for reporting lost or damaged invoices [5][10][11] - It clarifies that there is no specific character limit for the remarks section of invoices, but for electronic invoices, the total length cannot exceed 630 characters, with Chinese characters counting as three characters each [5][10] - In case of lost invoices, taxpayers must report the loss to the tax authority on the same day it is discovered and can do so through the electronic tax bureau [5][10][11] Group 2 - The article explains the types of VAT deduction certificates, including special VAT invoices and customs import VAT payment certificates, which allow taxpayers to deduct input VAT from their output VAT [10][11][13] - It details the calculation methods for input VAT based on the purchase price and deduction rates for agricultural products, emphasizing that certain invoices are not eligible for VAT deduction [13][14] - The article also outlines the requirements for deducting VAT on transportation services, including the need for valid invoices and specific calculation formulas for different types of transportation [17][20]

0 1 欢迎扫描下方二维码关注： 2026年度大学生城乡居民医保 开始缴费啦！ 扫描下方二维码 一码直达 ！ 快来试试吧！ 微信或支付宝扫码登录 i厦门 参保缴费页面，下面我们 以微信为例 来看看怎么操作吧。 厦门居民医保轻松缴 集中参保缴费期:每年9月-12月 码直达 扫码参保缴费 自2025年9月1日起，参加本市职 工医保人员的非本市户籍父母、 配偶,可凭本市有效居住证参加 居民医保。 度 厦门税务 厦门医保 | 2 i 门 阅读温馨提示，在页面下方选择 【本人缴纳】 ，社保年度选择 2026 （这里一定要注意不要选错哦），点击【查询】。 如果是代他人缴费则选择 【代缴】 ，需填写应缴人身份证件类型、身份证件号码、姓名等相关信息。 生成应缴费额信息后点击 【申报缴款】 ，弹出提示框后点击 【确认】 。 生成待缴费记录后点击 【前往缴款】 ，弹出提示框后点击 【确认】 。 0 3 0 4 0 5 0 6 跳转到支付页面，完成支付即可。 来源： 厦门税务 供稿：翔安区税务局 社会保险费处 编发：纳税服务和宣传中心 来源 厦门税务 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 ...

欢迎扫描下方二维码关注： 十增值祝小规模纲祝人减免 增值税政策的公告》（财政 部 税务总局公告2023年第 19号) 0000000000000 从事个体经营的军队 转业干部 自领取税务登记证之日起, 其提供的应税服务3年内免征增 值税。 政策依据 66 《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) 0000000000000 从事个体经营的随军 家属 自办理税务登记事项之日 起，其提供的应税服务3年内免 征增值税。 政策依据 66 《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) ● 免征个人所得税 自2003年5月1日起 从事个体经营的军队转业干 部，经主管税务机关批准，自领 取税务登记证之日起,3年内免 征个人所得税。 政策依据 66 《财政部 国家税务总 局关于自主择业的军队转 业干部有关税收政策问题 的通知》(财税〔2003〕 26号) 0000000000000 自2000年1月1日起 对从事个体经营的随军家 属,自领取税务登记证之日起, 3年内免征个人所得税。 政策依据 66 《财政部 国家税务总 ...

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欢迎扫描下方二维码关注： 2. 糸统跳出提示框，点击ˉ找是涉权专业服务机构" 剧税人 电子税务局之涉税专业服务机构 ERRETHAN 3. 在【基本信息】模块，勾选机构类别，填写加入行 业协会、设立党组织相关内容。 《涉税专业服务管理办法(试行)》规定:"税务机 关应当加强对涉税专业服务机构及涉税服务人员的实 名制管理,涉税专业服务机构及涉税服务人员应当以真 实身份提供涉税专业服务。涉税专业服务机构应当于首 次提供涉税专业服务前,如实向税务机关报送机构及其 涉税服务人员的基本信息,并根据实际情况及时更新相 关信息。"涉税专业服务机构基本信息报送如何操作? 这就带您一起来看~ 4. 填写机构基本信息后,点击【从业人员】标签,填 写从业人员信息。 (一)报送对象 税务师事务所和提供涉税专业服务的会计师事务 所、律师事务所、代理记账机构、税务代理公司、财税类 咨询公司以及其他提供涉税专业服务的机构。 5. 点击"新增",填写人员相关信息,点击"确定 (二)报送时间 1. 首次提供涉税专业服务前; 2. 基本信息发生变更的,自变更之日起 30 日内; 3. 暂时停止提供涉税专业服务的，应当于完成或终 止全部涉税专业服 ...

Core Viewpoint - The article discusses the tax exemption policy for land use in agricultural production, highlighting that land directly used for agriculture, forestry, animal husbandry, and fishery is exempt from urban land use tax [6][7]. Group 1: Tax Exemption Policy - Agricultural production land, including land used for planting, breeding, and feeding, is exempt from urban land use tax [6][7]. - The exemption does not apply to land used for processing agricultural products or for living and office purposes [7]. Group 2: Relevant Regulations - The policy is based on the "Interim Regulations on Urban Land Use Tax" and related notifications from the State Administration of Taxation [8].

Core Viewpoint - The article discusses the functionality of the medical insurance wallet, which allows insured individuals to transfer funds from their personal medical insurance accounts to their close relatives' accounts for medical expenses, including cross-province transfers [2][4]. Group 1: Medical Insurance Wallet Overview - The medical insurance wallet is a fund account opened by the medical insurance department for insured individuals, linked to their personal medical insurance code [2]. - Insured individuals can use the wallet to transfer funds to close relatives for medical treatment and medication purchases, facilitating inter-family support [2]. Group 2: Cross-Province Fund Sharing - Previously, the personal medical insurance account only allowed fund sharing within the same province. Now, if an insured person has surplus funds in their account, they can transfer money to family members in different provinces, provided the family members are enrolled in basic medical insurance locally [4]. Group 3: Wallet Opening Process - To open a medical insurance wallet, users must log into the "National Medical Insurance Service Platform" and confirm their information to complete the wallet setup [6][10][12]. Group 4: Transfer Process - Users can initiate a transfer by filling out the recipient's information and submitting a transfer request. The transfer limits include a maximum of three transactions per day and a maximum amount of 2000 yuan per transaction [18][22]. - If the recipient does not accept the transfer promptly, the funds will be returned to the sender's account the next day [24].

Basic Situation - The non-resident island usage fee refers to the payment made by users to the state for the usage rights of non-resident islands, excluding other related taxes [2] - The Non-Resident Island Usage Fee was established by the "Island Protection Law of the People's Republic of China" passed in 2009, with subsequent regulations issued in 2010, 2018, and 2021 to adjust collection standards and management [2][3] Policy Basis - The primary legal framework is the "Island Protection Law of the People's Republic of China" [3] - Key documents include: 1. Notice on the Management Measures for the Collection of Non-Resident Island Usage Fees (2010) [3] 2. Notice on Adjusting the Collection Standards for Non-Resident Island Usage Fees (2018) [3] 3. Notice on the Transfer of Certain Non-Tax Revenues to Tax Authorities (2021) [3] Collection Standards - The minimum price for the transfer of non-resident island usage rights is determined by factors such as island classification, usage type, and offshore distance, with ecological compensation considered [3][4] - The formula for calculating the minimum price is: Minimum Price = Usage Area × Usage Duration × Minimum Standard [4] Collection Method - The non-resident island usage fee is collected as a one-time payment based on the approved usage duration [5] - If the fee exceeds 100 million yuan, users may apply to pay in installments over three years, with the first payment being at least 50% of the total [6] Budget Management - The revenue from non-resident island usage fees is shared between central and local governments, with 20% going to the central treasury and 80% to local treasuries [8] - This revenue is classified under "General Public Budget Revenue" [8] Minimum Price Table - A detailed table outlines the minimum usage fees based on island classification and usage type, with values ranging from 0.12 million yuan to 27.49 million yuan per hectare per year, depending on the usage type and intensity [9]