Group 1 - The article discusses the tax implications of employers covering personal income tax for employees, stating that such payments should be considered part of the employee's salary and cannot be deducted from corporate income tax if classified as management expenses [9]. Group 2 - The article defines "abnormal losses" as losses due to mismanagement, theft, spoilage, or legal violations leading to confiscation or destruction of goods or real estate [12]. - It specifies that input tax credits cannot be claimed for goods related to abnormal losses, including those from services and materials used in construction or renovation of real estate [13].

Group 1 - The article emphasizes the importance of confirming the individual income tax special additional deductions for the year 2026, which must be done annually from December 1 to December 31 of the previous year [2][3]. - Taxpayers can confirm their special additional deduction information through the personal income tax app, where they can easily transfer their 2025 deduction information to 2026 if there are no changes [3][4]. - The six categories of special additional deductions include housing rent, children's education, continuing education, major medical expenses, housing loan interest, and elderly care [3][4]. Group 2 - The article outlines the process for taxpayers to confirm their deductions, including the option to modify or cancel any information if necessary [4]. - It highlights that if taxpayers are filling out the special additional deduction for the first time, they can directly select the relevant items in the app to complete their submission [4]. - The article also mentions that over 1 billion people are expected to participate in the confirmation process, indicating a significant engagement with the tax system [3].

Group 1 - The article outlines the steps for remotely canceling tax control devices, including the Gold Tax Disk and Tax UKey, through the invoicing software [2][5][8] - It details the verification process for eligibility to perform remote cancellation, including checks for blank invoices and unsubmitted invoices [10][11] - The article emphasizes the importance of contacting the tax authority if the cancellation process is interrupted or if there are multiple devices to be canceled [11] Group 2 - The article discusses the conditions under which a business may not qualify for an A-level taxpayer rating, including having zero tax liability for consecutive months [18][19] - It specifies that businesses with abnormal reasons for zero tax liability, excluding seasonal operations or tax incentives, will not be rated A-level [19] - The article also mentions the criteria for electric vehicles to qualify for tax exemptions, including specific purchase dates and vehicle types [22][23]

Group 1 - The article discusses the employment guarantee fund for disabled individuals, clarifying that the number of employees refers to the average monthly count of employees who have signed a labor contract of one year or more with the employer [2] - It outlines the process for collecting and enjoying tax benefits for disabled employees through the natural person electronic tax bureau, including steps for information collection and tax declaration [3][4] - The article emphasizes the importance of accurate reporting and compliance with tax regulations to benefit from the employment guarantee fund and related tax incentives [20][22] Group 2 - It details the tax exemption policy for new energy vehicles, stating that vehicles purchased between January 1, 2024, and December 31, 2025, will be exempt from vehicle purchase tax, with a maximum exemption of 30,000 yuan per vehicle [20] - The article specifies that the tax reduction for new energy vehicles purchased between January 1, 2026, and December 31, 2027, will be halved, with a maximum reduction of 15,000 yuan per vehicle [20] - It highlights the criteria for vehicles to qualify as new energy vehicles, including compliance with technical requirements set by relevant authorities [20] Group 3 - The article introduces the "Silver-Tax Interaction" program aimed at facilitating financing for small and micro enterprises by sharing tax credit evaluation results with banks [26] - It outlines the loan application process, which includes submitting a financing request and signing an authorization for tax information inquiry [26] - The eligibility criteria for enterprises to participate in the program include maintaining a good tax credit rating and timely tax payments [27]

Group 1 - The article discusses the tax declaration process for small-scale taxpayers based on their quarterly sales revenue, specifically addressing the threshold of 300,000 yuan for exemption from value-added tax (VAT) [2][4]. - If the quarterly total sales do not exceed 300,000 yuan, small-scale taxpayers can fill in the exempt sales amount in the designated section of the VAT declaration form without needing to report additional details [2][3]. - For taxpayers whose quarterly sales exceed 300,000 yuan, they are required to report their sales in the appropriate sections of the VAT declaration form, indicating the applicable VAT rates [4][5]. Group 2 - The article outlines the specific sections of the VAT declaration form that small-scale taxpayers must complete, including details on exempt sales and the calculation of taxable amounts [5][6]. - It emphasizes the importance of accurate reporting in the VAT declaration process to ensure compliance with tax regulations [10][12]. - The article also touches on the implications of tax credit ratings for businesses, particularly regarding their eligibility for certain benefits and evaluations based on their tax compliance history [10][11].

Core Viewpoint - The article discusses the tax regulations for mixed sales involving goods and services, emphasizing the need for separate accounting for different tax rates and exemptions [4][5][6]. Group 1: Tax Accounting for Mixed Sales - Taxpayers engaged in mixed sales of goods, services, or other assets must separately account for sales amounts subject to different tax rates or collection rates; failure to do so will result in the application of the higher tax rate [4]. - Mixed sales are defined as sales activities that involve both services and goods, with specific tax obligations depending on the nature of the sales [6]. - Units and individual businesses primarily engaged in the production, wholesale, or retail of goods, while also providing services, are included in the mixed sales category [7]. Group 2: Special Cases in Tax Accounting - General taxpayers selling self-produced machinery and providing installation services must separately account for the sales amounts of machinery and installation services, with the latter eligible for simplified tax methods [8]. - For general taxpayers selling purchased machinery while providing installation services, if they have already accounted for the sales amounts separately, the installation services can also be taxed under simplified methods [8]. Group 3: Tax Exemptions for Heating Enterprises - Heating enterprises providing heating services to residents are exempt from property tax and urban land use tax for the facilities and land used for heating; other facilities and land are subject to taxation [16]. - The exemption calculation for mixed heating enterprises depends on the ability to distinguish between heating-related and other operational facilities and land [16]. - The exemption policy is applicable until the end of the 2027 heating season, which spans from the start of heating in the second half of the year to the end of heating in the following year [18].

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，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 来源 江苏税务 欢迎扫描下方二维码关注： 来源：泰州市税务局 审核：江苏省税务局货物和劳务税处、企业所得税处、个人所得税处、财产和行为税处 编发：江苏省税务局纳税服务和宣传中心 安置残疾人就业 增值税即征勘退政策知多少 享受税收优惠政策的条件是什么? (一)纳税人(除盲人按摩机构外)月安置的 残疾人占在职职工人数的比例不低于25%(含 25%）,并且安置的残疾人人数不少于10人 （含10人）; 盲人按摩机构月安置的残疾人 占在职职工人数的比例不低于25%(含 25%），并且安置的残疾人人数不少于5人 (含5人）。 (二)依法与安置的每位残疾人签订了一年以 - (含一年) 故书 动 合 同 或 服 务 协 议 。 (三)为安置的每位残疾人按月足额缴纳了基 本养老保险、基本医疗保险、失业保险、工伤 保险和生育保险等社会保险。 (四)通过银行等金融机构向安 ...

Group 1 - The article discusses the deductibility of service fees in corporate income tax, emphasizing the need for actual circumstances to determine eligibility and limits [10][12]. - For general enterprises, the deductible limit for service fees is set at 5% of the income amount confirmed in agreements with legitimate intermediaries, with excess amounts not deductible [12]. - Specific industries have tailored deduction standards, such as insurance companies, which can deduct 18% of net premium income, and telecommunications companies, which can deduct 5% of total revenue [13][14]. Group 2 - Special deduction scenarios are outlined for businesses primarily engaged in agency services, such as securities and insurance agencies, allowing full deduction of actual costs incurred to earn commission income [15].

欢迎扫描下方二维码关注： 目 专 中 中 字 文 关 机 内 内 。 。 上 与 。 对于调产安置取得的住房 该住房也属于家庭住房的范围,得要 纱内 \ 住房套数中。 对于个人婚前购买的住房 婚后购买其他住房时，由于购房人及配偶均 属于家庭成员，因此个人婚前购买取得的住房也 属于家庭住房,需要纳入住房套数中 @浙江税务 办件资料 √ 家庭成员信息证明 √ 家庭住房情况书面查询结果 √ 购入房产的购房合同、购房发票的 原件及复即件 其中家庭成员信息证明和家 庭住房情况书面查询结果可实行 告知承诺制。税务机关将根据承 诺内容与大数据进行对比核实。 @浙江税务 政策法规 对个人购买家庭唯一住房 ≤140平方米 ✓ 减按1%的税率征收契税 > 140平方米 REAL 减按1.5%的税率征收契税 (家庭成员范围包括购房人、配偶 以及未成年子女, 下 同) 对个人购买家庭第二套改善性住房 ≤140平方米 ✓ 减按1%的税率征收契税 > 140平方米 √ 减按2%的税率征收契税 家庭第二套改善性住房是指 已拥有一套住房的家庭购买的家 庭第二套住房。 纳税人申请享受税收优惠的 根据纳税人的申请或授权 由购房所在地的房地产主管 ...

Group 1 - The article discusses the taxation of drainage water, specifically the water resource tax implemented on drainage water, which is calculated based on the actual water usage [3] - The applicable tax rate for drainage water is set at 0.2 yuan per cubic meter, while the portion of recovered and reused drainage water is taxed at a lower rate of 0.1 yuan per cubic meter [3] - For taxpayers without mining rights or construction permits, the tax is levied at four times the standard rate, emphasizing the importance of obtaining the necessary permits before project commencement [3] Group 2 - The actual water usage for mining and construction drainage is determined by measuring the drainage volume through metering facilities; if not available, alternative methods such as water equivalence calculations are used [4] - For mining drainage, the water usage is calculated at a rate of 2 cubic meters of drainage per ton of raw ore extracted [4]