Group 1 - The article provides a step-by-step guide for taxpayers to fill out the child education special deduction for the 2026 personal income tax [1][2][4] - The first step involves opening the personal income tax app and selecting "Special Deduction" under the "Handle & Check" section [1] - The second step requires choosing "Child Education" and confirming the relevant deduction year [2] Group 2 - After confirming that all materials are complete, the next step is to click "Ready, Enter Reporting" [4] - The third step involves selecting "Child Information" [4] - The final steps include completing the child information, filling out the "Child Education Information," selecting the "Deduction Ratio," and choosing the "Reporting Method" before submitting [5][6] Group 3 - Taxpayers can deduct 4,800 yuan annually for continuing education if they are enrolled in a degree program, and an additional 3,600 yuan if they obtain a vocational qualification certificate in the same year, allowing for a total deduction of up to 8,400 yuan [13] - For continuing education deductions, no documentation is required for degree education, but certificates must be retained for vocational qualifications [14] - If a taxpayer terminates their continuing education, they must inform the withholding agent or tax authority of the change [15] Group 4 - Taxpayers can still claim deductions for continuing education even if they do not obtain a degree, based on the actual duration of education, with a maximum deduction of 400 yuan per month for up to 48 months [17] - The deduction method for continuing education is based on enrollment information, which can be provided to the withholding agent or submitted to the tax authority at year-end for settlement [18] - The specific categories for vocational qualification continuing education are defined by the National Occupational Qualification Directory published by the Ministry of Human Resources and Social Security [19]

欢迎扫描下方二维码关注： 的纳税义务发生时间和计税方法，向建筑 服务发生地主管税务机关预缴税款，向机 构所在地主管税务机关申报纳税。 纳税人跨县（市、区）提供建筑服 务，按照以下规定预缴税款: (一) 一般纳税人跨县（市、区）提 供建筑服务，适用一般计税方法计税的， 以取得的全部价款和价外费用扣除支付的 分包款后的余额，按照2%的预征率计算 应预缴税款。 (二) 一般纳税人跨县（市、区）提 供建筑服务，选择适用简易计税方法计税 的，以取得的全部价款和价外费用扣除支 付的分包款后的余额，按照3%的征收率 计算应预缴税款。 (三) 小规模纳税人跨县 (市、区) 提供建筑服务，以取得的全部价款和价外 费用扣除支付的分包款后的余额，按照 3%的征收率计算应预缴税款。 政策依据：《国家税务总局关于发布 <纳税人跨县（市、区）提供建筑服务增 值税征收管理暂行办法>的公告》（国家 税务总局公告2016年第17号) 注意 纳税人在同一地级行政区范围内跨县 (市、区) 提供建筑服务,不适用《纳税 人跨县（市、区）提供建筑服务增值税征 收管理暂行办法》（国家税务总局公告 2016年第17号印发）。 政策依据:《国家税务总局关于进 ...

Group 1 - The article discusses the process for businesses to log into the electronic tax bureau and manage tax-related services [1][2] - It outlines the steps for businesses to view their tax service agencies and manage their agency agreements [4][6] - The article explains the procedure for submitting and confirming agency agreements, including the status updates during the process [8][10] Group 2 - It details the rules for issuing red invoices in case of errors, including the responsibilities of both the issuing and receiving parties [16][17] - The article provides information on the tax exemption policy for small-scale taxpayers, specifically those with monthly sales not exceeding 100,000 yuan [18][21] - It emphasizes the implementation timeline for the tax exemption policy, which is effective until December 31, 2027 [18]

欢迎扫描下方二维码关注： 9 哪些费用能扣? 哪些不能扣? 外聘研发人员费用怎么算? 接受劳务派遣的企业按照协议（合 同）约定支付给劳务派遣企业，且由劳 务派遣企业实际支付给外聘研发人员的 工资薪金等费用，属于外聘研发人员的 劳务费用。 举例子 企业和劳务派遣 直接支付给公司 且最终结到研发人员 公司签协议 的工资薪金 可纳入加计扣除范围 政策依据ঃ 《国家税务总局关于研发费用税前加计扣除归集 范围有关问题的公告》（国家税务总局公告 2017 年第 40 号) 哪些费用要归到"其他相关费用"? 研发费用加计扣除中的"其他相关 费用"是指与研发活动直接相关的 其他费用。 技术图书资料费、资料翻译费、专家 咨询费、高新科技研发保险费 研发成果的检索、分析、评议、论证、 鉴定、评审、评估、验收费用 知识产权的申请费、注册费、代理费、 差旅费、会议费 职工福利费、补充养老保险费、补充 医疗保险费 "其他相关费用"总额不得超过可加计扣除 注 研发费用总额的 10%。 计算公式 全部研发项目的其他相关费用限额 II 全部研发项目 的人员人工等 × 10% -- (1-10%) 五项费用之和 政策依据: 《财政部国家税务总 ...

Group 1 - The article discusses the "Precise Push" feature by tax authorities, which helps small businesses identify applicable tax incentives [2][4][5][7] - It outlines various methods for accessing tax incentive information, including the electronic tax bureau, the tax bureau app, and SMS notifications [2][4][5][7] Group 2 - Small-scale taxpayers with monthly sales not exceeding 100,000 (or quarterly sales not exceeding 300,000) are eligible for VAT exemption according to the announcement by the Ministry of Finance and the State Taxation Administration [14][15] - The VAT exemption policy for small-scale taxpayers is effective until December 31, 2027 [14]

欢迎扫描下方二维码关注： 一句一答 人继承房屋需要 纳哪些税款? 我是法定继承人, 从父亲那里继承了一套 房产，需要交哪些税? 根据相关政策规定，您继承 您父亲的房产免征契税、增值税 及其附加税，个人所得税和土地 增值税也无需缴纳，只需缴纳印 花税。 撸值税及其附加税费 免征。根据政策，房屋产权人死 亡后，法定继承人、遗嘱继承人或受 遗赠人依法取得房屋产权的，免征增 值税及其附加税费。 < 政策依据> 《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) 《中华人民共和国城市维护建设 税法》 个人所得税 不征收。符合以下情形的，对当 事双方不征收个人所得税： (一)房屋 产权所有人将房屋产权无偿赠与配 偶、父母、子女、祖父母、外祖父 母、孙子女、外孙子女；（二）房屋产 权所有人将房屋产权无偿赠与对其承 担直接抚养或者赡养义务的抚养人或 者赡养人； (三)房屋产权所有人死 亡，依法取得房屋产权的法定继承 人、遗嘱继承人或者受遗赠人。 < 政策依据> 《财政部 税务总局关于个人取得 有关收入适用个人所得税应税所得项 目的公告》（财政部 税务总局公告 2019年第74号) 《 ...

欢迎扫描下方二维码关注： 申 税 小 微 对外出租的停车位是按照物业管理服务开发票，还是按照不动产租赁开票？具体税率是多少呢？一起来看看吧 车辆停放服务、道路通行服务（包括过路费、过桥费、过闸费等）等按照不动产经营租赁服务缴纳增值税。因此，停车费属于 不动产租赁服务 。 一般纳税人出租不动产 按照以下规定缴纳增值税 1 一般纳税人出租其2016年4月30日前取得的不动产，可以选择适用 简易计税 方法，按照 5% 的征收率计算应纳税额。 2 一般纳税人出租其2016年5月1日后取得的不动产，适用 一般计税 方法计税。 小规模纳税人出租不动产 按照以下规定缴纳增值税 1 单位和个体工商户出租不动产(不含个体工商户出租住房)，按照 5% 的征收率计算应纳税额。 2 其他个人出租不动产(不含住房)，按照 5% 的征收率计算应纳税额，向不动产所在地主管税务机关申报纳税。 《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） 国家税务总局关于发布《纳税人提供不动产经营租赁服务增值税征收管理暂行办法》的公告（国家税务总局公告2016年第16 号） 一、判断停车费属于哪一种服务？ 二、判断 ...

Group 1 - The article discusses the exemption of value-added tax (VAT) for small-scale taxpayers with monthly sales not exceeding 100,000 yuan, effective until December 31, 2027 [9][10]. - It highlights that small-scale taxpayers whose total monthly sales exceed 100,000 yuan can still be exempt from VAT if the sales of real estate are deducted and the remaining sales do not exceed 100,000 yuan [10].

Group 1 - The article discusses the tax benefits related to corporate income tax, specifically focusing on the "No Tax Arrears Certificate" which indicates that a taxpayer has no outstanding tax liabilities according to the tax authority's records [7] - It outlines the conditions under which a taxpayer can apply for the "No Tax Arrears Certificate," including the absence of unreported tax obligations and unpaid taxes that have been determined by the tax authority [7] - The article also details the one-time tax deduction policy for newly purchased equipment and instruments, allowing for immediate expense recognition for items valued under 5 million yuan, applicable for purchases made between January 1, 2018, and December 31, 2027 [11][12] Group 2 - The criteria for determining the purchase time of fixed assets for tax deduction eligibility are specified, including the distinction between cash purchases and those made through installment payments or credit [11] - The article references several policy documents that govern the tax deduction for equipment and instruments, indicating a structured regulatory framework [12]

Group 1 - The article introduces a "Social Security Payment Guide" series to clarify social security fee collection policies, reporting processes, and operational essentials for businesses [1] - It emphasizes the importance of understanding the social security fee declaration and payment process for effective management [1] Group 2 - Businesses can access their social security fee declaration details through the electronic tax bureau by navigating to the "Social Security Business" section [2] - The process includes logging in, selecting the appropriate query options, and downloading or printing the declaration details as needed [4][5] - If a declaration has been successfully submitted and paid, businesses can also check and print details of paid employees through the electronic tax bureau [6][10] Group 3 - The article outlines steps for querying and printing social security fee declaration details, including selecting the relevant time periods and declaration status [8][12] - It provides instructions for using the social security fee management client to access declaration records and print necessary documents [15]