Group 1 - The article discusses the tax implications related to real estate transactions, specifically focusing on land value-added tax and related deductions [4][6]. - It clarifies that when calculating land value-added tax, the stamp duty paid at the time of transfer is allowed to be deducted [4]. - The article outlines that the tax basis for urban maintenance and construction tax should be determined based on the end-of-period retained tax credits for value-added tax [4]. Group 2 - The article specifies that the tax obligation for purchasing pre-sale housing arises on the day the buyer signs the property transfer contract [4]. - It states that taxpayers must declare and pay the deed tax before handling the property registration procedures [4]. - It also mentions that green land within enterprise factory areas is subject to urban land use tax according to specific regulations [4].

Group 1 - Fixed assets are defined as non-monetary assets held by enterprises for production, service provision, leasing, or management, with a usage period exceeding 12 months, including buildings, machinery, and equipment [3] - The tax basis for purchased fixed assets includes the purchase price, related taxes, and other expenses directly attributable to making the asset ready for its intended use [4] - For self-constructed fixed assets, the tax basis is determined by the expenditures incurred before the completion settlement [5] Group 2 - For financed leased fixed assets, the tax basis is the total payment amount specified in the lease contract and related costs incurred during the contract signing process; if not specified, it is based on the fair value of the asset [6] - The tax basis for surplus fixed assets is based on the complete replacement value of similar fixed assets [7] - Fixed assets obtained through donations, investments, non-monetary asset exchanges, or debt restructuring are valued at their fair value plus related taxes for tax purposes [8] Group 3 - For renovated fixed assets, the tax basis includes expenditures incurred during the renovation process, excluding certain specified expenses [9] - The minimum depreciation period for fixed assets, unless otherwise specified by the State Council's financial and tax authorities, is set at 20 years for buildings and structures [10]

Group 1 - The article provides a step-by-step guide for businesses to log into the electronic tax bureau and handle tax-related applications [1][2][3][4] - It details the process for submitting tax-related document corrections, including how to access the necessary interface and upload the correct materials [5][6] - The completion of the submission process is confirmed by a system prompt indicating successful submission [7] Group 2 - The article mentions a common issue where employers cannot retrieve employee information for wage declarations from January to November, advising to select the appropriate handling agency for these months [13] - It highlights the importance of understanding the concept of deemed sales under VAT regulations, which requires businesses to calculate and pay VAT even without actual sales in certain situations [17]

欢迎扫描下方二维码关注： 纳税人如需查询打印以前月份的增值 税申报进项抵扣汇总和抵扣类勾选结果, 可以通过电子税务局【统计确认】-【查看历 史确认信息】模块操作。 操作步骤 | | | | 登录电子税务局首页 - 热门服务【发票业务】 | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | | 全国统一规范电子税务局 | ◎川西 首页 | 我要办税 我要查询 公众服务 | 地方特色 | ◎ 周群米人網 | | | | | | B 级纳税人 大小街道 中国 | 我的待办> | | 本期应申报 | 待各收文书 | 风险紧点 其它 | | | | | 事项名称 | | 办理期限 | 标签状态 | 控作 | | | 我的渴望> | | 文化事业建设费电报 | | 2025-11-17 | 已审报 | 更加上度 | | | 1 涉税专业报告机构管理示程表 | 2025-10-29 | 残疾人就业保障会由报 | | 2025-09-30 | 日中报 | 更正\作爱 | | | 1 已申报未缴税提示提查 | 2025-10-23 | 增值税及附加税费申报( ...

Core Viewpoint - The article discusses the VAT policy for resource comprehensive utilization, specifically the immediate refund of VAT for general taxpayers selling self-produced resource utilization products and providing related services [3][4]. Group 1: Policy Overview - The VAT immediate refund policy aims to promote the sustainable development of the resource comprehensive utilization industry [3]. - Eligible entities include general taxpayers who sell self-produced resource utilization products and provide related services [4]. Group 2: Eligibility Criteria - Taxpayers must obtain VAT invoices from sellers for recycled resources purchased domestically, and if applicable, must acquire regular VAT invoices [5]. - A record-keeping system for recycled resource purchases must be established by the taxpayer [5]. - The products and services sold must not fall under the categories of eliminated or restricted projects as per the National Development and Reform Commission's guidelines [5]. - The products and services must not be classified as "high pollution, high environmental risk" by the Ministry of Ecology and Environment [5]. - If the utilized resources are classified as hazardous waste, a permit from the provincial or municipal ecological environment department is required [5]. - Taxpayers must not have a tax credit rating of C or D [5]. - Taxpayers must not have violated environmental protection laws or tax regulations in the six months prior to applying for the refund [6]. Group 3: Example Calculation - An example illustrates that if a company meets the criteria, it can apply for a VAT refund based on its sales and input tax amounts. For instance, if the sales amount is 10 million yuan with an output tax of 1.3 million yuan and an input tax of 400,000 yuan, the refundable amount would be calculated as (1,300,000 - 400,000) × 70% = 630,000 yuan [8].

欢迎扫描下方二维码关注： (4) 三、享受时间 2020年5月1日――2027年12月31日 侣 四、享受条件 上述政策所称二手车，是指从办理 完注册登记手续至达到国家强制报废标 准之前进行交易并转移所有权的车辆， 具体范围按照国务院商务主管部门出台 的二手车流通管理办法执行。 五、计算公式 纳税人减按0.5%征收率征收增 值税，并按下列公式计算销售额: 销售额=含税销额/(1+0.5%) ○ 六、纳税申报 一般纳税人在办理增值税纳税申 报时,减按0.5%征收率征收增值税 的销售额，应当填写在《增值税纳税 申报表附列资料（ 一 ）》（ 本期销售 情 况 明 细 ） " 二 、简 易 计 税 方 法 计 税 "中"3%征收率的货物及加工修 理修配劳务" 相应栏次；对应减征的 增值税应纳税额，按销售额的2.5% 计算填写在《增值税纳税申报表（一 般纳税人适用】》"应纳税额减征 额 "及《 增值税减免税申报明细表 》 減税项目相应栏次。 小规模纳税人在办理增值税纳税 申报时，减按0.5%征收率征收增值 税的销售额，应当填写在《增值税纳 税申报表（小规模纳税人适用）》 " 应征增值税不含税销售额（3%征 收率 】"相 ...

Group 1 - The article discusses the taxation rules for individuals transferring inherited properties, highlighting two main scenarios for personal income tax exemption [1][2] - If the inherited property has been used for personal residence for over 5 years and is the only residential property of the family, the income from its sale is exempt from personal income tax [1][2] - If the conditions are not met, the personal income tax is calculated based on the verified method, with a tax rate of 20% applied to the taxable income [3] Group 2 - An example illustrates that Ms. Zhang inherited a property in 2018, used it for over 8 years, and sold it for 2 million yuan in 2025, thus exempt from personal income tax [2] - Another example shows Mr. Li inheriting a property in 2023, which he sells in 2025 for 3 million yuan, but due to not meeting the exemption criteria, he owes 280,000 yuan in personal income tax [4] - The article cites specific policy documents that outline the tax regulations regarding the sale of inherited properties and the conditions for tax exemption [5]

Core Viewpoint - The article discusses the implementation of resource tax laws and the associated tax incentives aimed at promoting resource conservation and environmental protection, effective from September 1, 2020 [5]. Group 1: Resource Tax Exemptions and Reductions - Provinces, autonomous regions, and municipalities can decide to exempt or reduce resource tax under certain circumstances, such as significant losses due to accidents or natural disasters during the extraction or production of taxable products [4]. - Specific measures for tax exemptions or reductions must be proposed by local governments and reported to the National People's Congress Standing Committee and the State Council for record [4]. Group 2: Continued Tax Incentives - The resource tax law continues to provide tax incentives for specific sectors, such as exempting the Qinghai-Tibet Railway Company from resource tax for self-sourced materials during its operation [6]. - From April 1, 2018, to March 31, 2021, a 30% reduction in resource tax for shale gas was implemented, with the extension of this policy until December 31, 2023 [7]. - Small-scale taxpayers can reduce resource tax by 50% from January 1, 2019, to December 31, 2021, as part of broader tax relief measures for small and micro enterprises [8]. Group 3: Coal Resource Tax Reductions - A 50% reduction in resource tax for coal extracted through filling mining methods was in effect from December 1, 2014, to August 31, 2023, and has been extended until December 31, 2027, to encourage efficient coal resource utilization [9]. - The tax reduction for shale gas resources has been extended until December 31, 2027, to promote natural gas supply [9]. Group 4: Tax Calculation and Management - Taxpayers must follow specific calculation methods for determining the sales amount or quantity of exempted or reduced tax items, including using production ratios or average sales prices [10]. - Taxpayers can only choose one tax reduction policy if they qualify for multiple exemptions, and they must retain valid documentation for tax-exempt products [11].

Core Viewpoint - The article emphasizes the importance of understanding invoice-related rights and responsibilities for consumers during the year-end shopping season, particularly regarding the issuance and verification of invoices [1]. Group 1: Invoice Issuance - Consumers have the right to request invoices for online purchases, and sellers are obligated to issue them upon receiving payment [1]. - When requesting a general VAT invoice, consumers only need to provide the buyer's name without additional identification or documentation [1]. Group 2: Invoice Verification - Consumers can verify the authenticity of invoices by accessing the National Taxation Administration's VAT invoice verification platform [3]. Group 3: Special Cases - Consumers are not allowed to request special VAT invoices, as per the regulations that restrict such requests to registered taxpayers only [3]. - Consumers cannot request changes to the item name or amount on the invoice at the time of issuance, as stipulated by the invoice management regulations [3]. Group 4: Complaints and Enforcement - If a merchant refuses to issue an invoice, consumers can file complaints through designated tax service hotlines or e-commerce platforms, with potential penalties for non-compliance [3].

Group 1 - The article provides guidance on how to update mobile phone numbers in the personal income tax app under different scenarios [3][4][6] - For users who change their phone number but not their device, they can verify using the old number or a bank card linked to the new number [3] - If the device is changed but the phone number remains the same, the app will prompt for a verification code sent to the registered phone [4][5] - In cases where both the phone number and device are changed, users must log in through the official tax website and follow prompts for verification using their bank card [6] Group 2 - The article discusses tax exemptions for heating enterprises as per the announcement from the Ministry of Finance and the State Taxation Administration [12] - Heating enterprises providing services to residents are exempt from property tax and urban land use tax for the facilities used [12] - The exemption is calculated based on the proportion of heating fees collected from residents compared to total heating income [13] - The announcement is applicable until the end of the heating period in 2027, which is defined as the period from the start of heating in the second half of the year to the end of heating in the following year [13]