Group 1 - The article defines used cars as vehicles that have completed registration and are traded before reaching the mandatory scrapping standard set by the state [3] - The sales of used cars require the issuance of a "Used Car Sales Unified Invoice" by the used car trading market, which serves as a necessary document for ownership transfer [4][5] - The "Used Car Sales Unified Invoice" provided to the buyer cannot be used for VAT input tax deduction; a special VAT invoice must be issued by the selling company for deduction purposes [7] Group 2 - Different VAT payment scenarios are outlined for various types of taxpayers selling used cars, including a reduced rate of 1% for small-scale taxpayers and 2% for general taxpayers under specific conditions [8] - Taxpayers engaged in used car trading can apply a simplified method to pay VAT at a rate of 0.5% [8] - The article emphasizes the importance of understanding the VAT obligations and benefits for different categories of taxpayers involved in used car sales [8]

欢迎扫描下方二维码关注: 微信搜 樓 蓝色柳林财税室 您的"非常爱意 是我们的不懈追求 公益性捐赠支出 ell 所得就脱前如何的偷 公益性捐赠 为鼓励公益慈善事业，企业通过公益性社会 组织、县级以上人民政府及其部门等国家机关， 用于符合法律规定的公益慈善事业捐赠支出，准 予按税法规定在计算应纳税所得额时扣除。 让我们一起来了解相关知识吧~ 相关政策 ● 企业发生的公益性捐赠支出，在年度利润总 额12%以内的部分，准予在计算应纳税所得额 时扣除;超过年度利润总额12%的部分,准予 结转以后三年内在计算应纳税所得额时扣除。 ● 自2019年1月1日至2025年12月31日，企业 通过公益性社会组织或者县级（含县级）以上人 民政府及其组成部门和直属机构，用于目标脱贫 地区的扶贫捐赠支出，准予在 计算企业所得税应纳税所得额 时据实扣除。在政策执行期限 内,目标脱贫地区实现脱贫 的,可继续适用上述政策。 享受条件 捐赠途径 公益性捐赠是企业通过公益性社会组织或者 县级（含县级）以上人民政府及其部门进行的捐 遺。 上 从儿 斗 上 人 儿 HITH 供稿： 仙居县局 作者：谢媚蝶 李美沂 来源 台州税务 欢迎扫描下方二维 ...

Core Viewpoint - The article introduces the "Electric Tax Classroom" section on the "Shaanxi Taxation" WeChat public account, aimed at addressing taxpayers' pain points and difficulties in daily tax handling, while promoting the latest features of the national electronic tax bureau to facilitate tax compliance and risk avoidance for businesses [1]. Summary by Sections Introduction of Electric Tax Classroom - The new section focuses on common issues faced by taxpayers and aims to simplify the tax handling process through detailed explanations of electronic tax bureau functionalities [1]. Cross-Regional Migration Process - The article provides a step-by-step guide on how to apply for "Cross-Regional Migration" in the electronic tax bureau, detailing the necessary paths and operational steps for both non-market supervision and market supervision taxpayers [2][4][5]. Operational Steps for Non-Market Supervision Taxpayers - Taxpayers must log in to the electronic tax bureau, navigate to the cross-regional migration application, fill in required information, and complete real-name authentication via QR code or SMS verification [4][5]. Operational Steps for Market Supervision Taxpayers - Similar to non-market supervision taxpayers, market supervision taxpayers also need to log in, fill in migration details, and complete real-name authentication, with additional requirements for specific administrative divisions [5][6]. Submission and Review Process - After submitting the application, taxpayers will receive a confirmation message, and they can check the review status through the reminders or tax progress sections in the electronic tax bureau [5][6].

Group 1 - The core concept of "Yin Tax Interaction" is to share tax credit evaluation results between tax authorities and banking institutions to alleviate information asymmetry in financing for small and micro enterprises [8] - The loan process involves the enterprise submitting a financing application and signing a tax information query authorization, allowing the bank to access the tax records for loan approval [8] - Eligible enterprises must have a good tax credit rating (A, B, M levels), stable tax payments, timely submission of financial reports, and no tax penalties [8] Group 2 - If an enterprise's tax credit does not meet the conditions, it can apply for credit restoration after correcting any credit violations within the scope defined by the tax authority [9] - Specific conditions that disqualify an enterprise from being rated as A-level include having less than three years of actual operation, a previous year's rating of D, or zero tax payable for three consecutive months or a total of six months due to non-normal reasons [12][13]

欢迎扫描下方二维码关注： 别别忘忘记记给给蓝蓝色色柳柳林林财财税税室室加加个个星星标标 ★ 来来源源｜｜海海南南税税务务 二、怎么申报缴费? 手机就能办! 现在电子税务局APP直接搞定!操作超简单, 只需三步: 第一步:缴费义务人在发生占用、损坏路产 行为后，各级交通运输部门负责审核确认应缴赔 (补) 偿费金额,缴费人根据交通运输部门出具 的费款确认单或一般缴款书,登录电子税务局 APP,点击【办&查】功能进入【特色业务】中的 "路产路权赔偿费申报"模块,点击【路产路权 赔偿费申报】。 办税进度及 律面临 电子税务局 De 路产路权赔 补偿费申报 0 (3 (2) 第二步:输入文书电子票号（由交通运输部 门提供,即系统预生成的《海南省非税收入一般 缴款书》左上角的缴款码）,查询确认缴费。核 对待缴费信息无误,点击【确认申报】进入到下 一步,选择申报类型、联系电话等信息,最后点 击【确定】键完成申报。申报后可通过点击页面 的【立即缴款】进行费款缴纳，也可通过"申报 缴纳"→"税费缴纳"模块进行缴费操作。对于 自然人缴费人,APP支持微信、支付宝和云闪付 支付。单位缴费人，APP支持三方协议扣款、支 付宝和微信支 ...

Group 1 - The "suspension with pay period" is the time when employees need to pause work due to work-related injuries or occupational diseases, generally not exceeding 12 months [2] - If the injury is severe or special circumstances exist, the suspension period can be extended, but the extension also cannot exceed 12 months [3] - During the suspension with pay period, employees will continue to receive their original salary and benefits, which will be paid monthly by the employer [4] Group 2 - The suspension period is generally calculated from the time the employee suffers a work-related injury [5] - The suspension period due to work-related injuries does not count towards annual leave [5]

Core Viewpoint - The article emphasizes the importance of confirming the individual income tax special additional deduction information for the year 2026, starting from December 1, 2025, through the personal income tax app [1][2]. Summary by Sections Special Additional Deductions - The special additional deduction items include seven categories: child education, continuing education, major medical expenses, housing loan interest, housing rent, elderly care, and childcare for children under three years old [1]. Confirmation Process - Taxpayers must confirm their special additional deductions in December each year for the following year, as per the announcement by the State Taxation Administration [2]. - If taxpayers do not confirm in time, the withholding agent will suspend the deductions starting January of the next year until confirmation is received [2]. App Operation Steps - To confirm deductions, users can access the personal income tax app and navigate to the special additional deduction section [4]. - Users can click "one-click import" to bring in information from the previous year [6]. - After confirming the information, users can submit it successfully by clicking "one-click confirm" [12][14]. Scenarios for Confirmation - If there are no changes to the 2026 deductions, users only need to confirm the information from 2025 [11]. - If modifications are needed, users can select the deduction item to edit and then confirm the changes [14]. - If a deduction is no longer applicable, users can delete the corresponding item from their confirmation [20]. - For new deductions or first-time claims, users can select the relevant deduction item and input the necessary information [24][25]. Deadline Reminder - The deadline for confirming the 2026 individual income tax special additional deduction information is at the end of the month, urging taxpayers to complete the process within the month [27].

欢迎扫描下方二维码关注： 我们一起来了解一下吧 t - - - - - - - - 01 - 换购住房退税优惠是什么? 自 2024 年 1 月 1 日至 2025 年 12 月 31 日 对出售自有住房并在现住房出售后 1 年 内在市场重新购买住房的纳税人，对其出售 现住房已缴纳的个人所得税予以退税优惠。 02 退税金额怎么算? 新购住房金额大于或等于现住房转让金额的 全部退还已缴纳的个人所得税； 新购住房金额小于现住房转让金额的 按新购住房金额占现住房转让金额的比 例退还出售现住房已缴纳的个人所得税。 03- 住房转让金额如何确定? 以上所称现住房转让金额为该房屋转让 的市场成交价格。 新购住房为新房的 购房金额为纳税人在住房城乡建设部门 网签备案的购房合同中注明的成交价格； 新购住房为二手房的 购房金额为房屋的成交价格。 来源：内蒙古税务 编发：纳税服务和宣传中心 责编：晨阳 编审：塔娜 来源 内蒙古税务 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 ...

Group 1 - The article discusses the process for changing the legal representative and tax-related information through the national unified electronic tax bureau in Jiangsu [2][3][11] - It outlines two methods for making these changes: via the electronic tax bureau website and the electronic tax bureau app [6][13] - The article emphasizes the need for the legal representative to complete real-name authentication if not already done [2][9] Group 2 - Method one involves logging into the electronic tax bureau website, navigating to the identity information report, and selecting the relevant change project [11][12] - Method two requires using the electronic tax bureau app to access the information report and change the necessary details [13][21] - After making changes, the new financial responsible person must log in as a natural person to confirm the authorization [9][16]

Group 1 - The article discusses the tax declaration process for small-scale taxpayers, specifically focusing on the filling out of the VAT and additional tax declaration forms for those with quarterly sales of less than 300,000 yuan [3] - It highlights the exemption for small-scale taxpayers when issuing ordinary invoices, detailing how to report exempt sales in the appropriate sections of the tax declaration form [3] - The article also mentions the reduced VAT rate of 1% for taxpayers with quarterly sales exceeding 300,000 yuan, and how to report the corresponding tax reduction in the declaration [3] Group 2 - The article provides guidance on the special additional deductions for continuing education, allowing taxpayers to deduct up to 8,400 yuan in a year if they meet certain criteria [10] - It specifies that taxpayers do not need to retain documentation for continuing education deductions but must keep relevant certificates for vocational qualifications [11] - The article clarifies that taxpayers who terminate their continuing education must inform the tax authorities or withholding agents about the changes [13]