Core Viewpoint - From October 1, 2025, paper tickets for air and rail transport will no longer be eligible for input tax deduction, only electronic invoices will be accepted for VAT deductions [2][3]. Air Transport - Starting from October 1, 2025, only VAT electronic invoices (air transport electronic tickets) will be allowed for input tax deduction, calculated directly based on the ticket's tax amount without further calculations [2]. - The policy is based on the announcement from the Ministry of Finance, State Administration of Taxation, and General Administration of Customs regarding the deepening of VAT reform [2]. Rail Transport - As of October 1, 2025, paper railway tickets will also be ineligible for input tax deduction, with only VAT electronic invoices (railway electronic tickets) accepted for this purpose [3]. - The relevant policy is outlined in the announcement from the State Administration of Taxation and the China National Railway Group regarding the promotion of fully digital electronic invoices for railway passenger transport [3]. Road and Water Transport - For road and water transport, input tax can be deducted based on VAT special invoices or electronic ordinary invoices, or tickets that specify passenger identity [3]. - Long-distance passenger tickets that do not specify passenger identity will not be accepted as tax deduction certificates [3]. Toll Fees - Taxpayers can deduct input tax based on the VAT electronic ordinary invoice for road tolls, calculated using the specified formula [3]. - Charges for bridges and tolls can be deducted based on the amounts indicated on the invoices, with specific conditions for different types of tolls [3]. Accommodation Expenses - Generally, accommodation expenses incurred for business purposes can be deducted from output tax, provided that a VAT special invoice is obtained [3]. - Expenses for employee training or business-related travel accommodations are also eligible for input tax deduction [3].

Group 1 - The core viewpoint of the article discusses the taxation framework for the tobacco industry in China, specifically focusing on the calculation of tobacco leaf tax and the applicable consumption tax rates for various tobacco products [2][3][4]. Group 2 - Tobacco leaf tax is calculated based on the total price paid by the taxpayer for the purchase of tobacco leaves, which includes a 20% tax rate and an additional 10% for price subsidies [3]. - The consumption tax rates for different tobacco products are as follows: - Class A cigarettes: 56% plus 0.003 yuan per stick for prices above 70 yuan per carton - Class B cigarettes: 36% plus 0.003 yuan per stick for prices below 70 yuan per carton - Cigars: 36% - Tobacco slices: 30% - E-cigarettes: 36% with an additional 11% at the wholesale stage [6]. Group 3 - The general VAT rate applicable to tobacco sales is 13%, with small-scale taxpayers exempt from VAT for monthly sales below 100,000 yuan from January 1, 2023, to December 31, 2027 [6]. - Small-scale taxpayers with taxable sales income are subject to a reduced VAT rate of 1% instead of the standard 3% [6]. Group 4 - Tobacco advertising and promotional expenses are not deductible when calculating taxable income for tobacco enterprises [8].

欢迎扫描下方二维码关注： | 自然人股权转让如何缴纳个人所得税? 答:个人转让股权,以股权转让收入减除股权 原值和合理费用后的余额为应纳税所得额,按" 财产转让所得" 缴纳个人所得税。财产转让所得 税率为20%。 | 如何确认股权原值? 答: 个人转让股权的原值依照以下方法确认: (一)以现金出资方式取得的股权,按照实际 支付的价款与取得股权直接相关的合理税费之和 确认股权原值; (二) 以非货币性资产出资方式取得的股权， 按照税务机关认可或核定的投资入股时非货币性 资产价格与取得股权直接相关的合理税费之和确 认股权原值; (三) 通过无偿让渡方式取得股权,具备本 办法第十三条第二项所列情形的, 按取得股权发 生的合理税费与原持有人的股权原值之和确认股 权原值; (四) 被投资企业以资本公积、盈余公积、未 分配利润转增股本,个人股东已依法缴纳个人所得 税的,以转增额和相关税费之和确认其新转增股 本的股权原值; (五) 除以上情形外,由主管税务机关按照避 免重复征收个人所得税的原则合理确认股权原值。 =然人转让股权价格明显偏低目无正当理 计税依据如何确定? 答:主管税务机关应依次按照下列方法核定股权转 让收入: ...

欢迎扫描下方二维码关注： 操作步骤 登录电子税务局,依次点击【我要办税】-【发 票使用】-【蓝字发票开具】。 | 3 全国统一规范电子税务局 | ◎山西 | 首页 | 我要办税 | 我要查询 公众服务 地方特色 | | | | --- | --- | --- | --- | --- | --- | --- | | 我要办税 | 请稿入关键词 | | (Q)) | 最近使用: | 蓝字发票开具 | 财产和行为税 ... | | 综合信息报告 | | | | | | | | 发票使用 | 成票代开 | | | | | | | 税费申报及缴纳 | 代开增值税发票 | | 发票代开红中 | | | 代开发票申请作废 | | | 代开出租不动产 (承租方) | | 肥色制设出名词 | | | 汇总代开红字发票 | | 证明开具 | 存量房代开发票申请 | | | | | | | 其他事项申请 | 发票申领 | | | | | | | ** | 发票领用 | | 炭母求能需用期发 | | | 发票遗失、损毁指 | | 一般退税管理 | 炭票开具 | | | | | | | 出口退税管理 | 蓝字发票开具 | | 红字发票 ...

Core Viewpoint - The article discusses the requirements for general taxpayers in China regarding the prepayment and declaration of value-added tax (VAT) when transferring real estate, highlighting different scenarios based on the acquisition date of the property [1][2][3]. Summary by Sections Prepayment and Declaration Requirements - General taxpayers must prepay VAT to the tax authority at the location of the real estate and declare taxes to the tax authority at the location of the institution [1]. - For properties acquired before April 30, 2016, the tax rate is 5% for simplified tax calculation and 9% for general tax calculation [2]. - For properties acquired after May 1, 2016, the same tax rates apply, with the requirement to deduct the original purchase price or the price at acquisition from the total price and additional costs to determine the taxable amount [3]. Tax Calculation Methods - Non-self-built properties can choose between simplified and general tax calculation methods, with the respective rates of 5% and 9% [2][3]. - Self-built properties also follow the same tax calculation methods and rates as non-self-built properties [3]. Tax Authority Interaction - Taxpayers must interact with the local tax authority for both prepayment and declaration processes, ensuring compliance with the specified tax rates and calculation methods [1][2].

欢迎扫描下方二维码关注： 企业享受优惠事项采取"自行判别、 申报享受、相关资料留存备查"的办理方 式 。企业应当根据经营情况以及相关税收 规定自行判断是否符合优惠事项规定的条 件,符合条件的可以通过填报企业所得税 纳税申报表享受税收优惠。同时，按照 《企业所得税优惠政策事项办理办法》的 规定归集和留存相关资料备查。 都有哪些留存备查资料呢? 享受税收优惠的高新技术企业，每年 汇算清缴时应按照《国家税务总局关于发 布修订后的《企业所得税优惠政策事项办 理办法》的公告》（国家税务总局公告 2018年第23号）中《企业所得税优惠事 项管理目录（2017年版 ）》的规定，妥 善保管以下资料留存备查： 留 存 备 查 1.高新技术企业资格证书 ; 2.高新技术企业认定资料 ; 3.知识产权相关材料 ; 4.年度主要产品(服务)发挥核心支持作用的 技术属于《国家重点支持的高新技术领域》 规定范围的说明，高新技术产品(服务)及对 应收入资料; 5.年度职工和科技人员情况证明材料 ; 6.当年和前两个会计年度研发费用总额及占 同期销售收入比例、研发费用管理资料以及 研发费用辅助账,研发费用结构明细表。 来源：大连税务 供稿： ...

欢迎扫描下方二维码关注： 来来来，我来告诉你，一共有七项: 3岁以下婴幼儿照护：2000元/ 月/每个子女（定额扣除）。 子女教育: 2023年起，2000 元/月/每个子女（定额扣除）。 继续教育:学历（学位）教育 期间，400元/月（定额扣除， 扣除期限不能超过48个月； 职 业资格继续教育，在取得相关 证书的当年,按照3600元定额 扣除。 1 住房贷款利息： 1000元/月 (定额 扣除，在实际发生利息的年度扣 除，扣除期限最长不超过240个 月。纳税人只能享受一次首套住房 贷款的利息扣除）。 7 住房租金: 扣除范围: (1) 直辖市、省会 (首府）城市、计划 单列市： 扣除标准为 1500元/月; (2) 市辖区户籍人口超过100万的 城市, 扣除标准为1100元/月; (3) 市辖区户籍人口不超过100万 的城市，扣除标准为800元/月。 7 赡养老人:2023年起， (1) 独生 子女 3000 元 / 月 （ 定 额 扣 除 ） ; (2) 非独生子女与兄弟姐妹分摊每 月3000元的扣除额度，每人分摊的 额度不能超过每月1500元。 大病医疗： 在- 个纳税年度内, 纳税人发生的与 基本医保 ...

Core Viewpoint - The article emphasizes the importance of timely declaration and payment of the vehicle and vessel tax for the year 2025, highlighting the consequences of late submissions, including penalties and impacts on vehicle inspections [2][3]. Group 1: Tax Declaration Requirements - Taxpayers must declare and pay the vehicle and vessel tax by December 31, 2025, to avoid late fees and inspection issues [2]. - Taxpayers include owners or managers of vehicles and vessels as defined by the Vehicle and Vessel Tax Law and its implementation regulations [3][5]. - The tax obligation arises in the month ownership or management rights are acquired, based on the date on the purchase invoice or other proof [5]. Group 2: Tax Payment Methods - The tax can be paid through two methods: withholding by insurance companies when collecting mandatory third-party liability insurance or self-declaration by taxpayers [6][7]. - For self-declaring taxpayers, the tax declaration period is from January 1 to December 31 of the year [6]. - New vehicle or vessel owners must declare their tax by January 31 of the following year [6]. Group 3: Tax Calculation and Refunds - The vehicle and vessel tax is calculated annually, with new purchases prorated based on the month of acquisition [17]. - Taxpayers can apply for refunds for taxes paid on vehicles or vessels that are stolen, scrapped, or lost, based on proof from relevant authorities [18]. - If a previously refunded vehicle or vessel is recovered, the taxpayer must resume tax payments from the month of recovery [19]. Group 4: Tax Rates - The article provides a detailed tax rate table for various types of vehicles and vessels, including passenger cars, commercial vehicles, and boats, with rates varying based on engine capacity or tonnage [20].

Core Viewpoint - The article emphasizes the importance of compliance with tax regulations, particularly regarding the "fixed-rate taxation" method for small-scale enterprises, and highlights the risks associated with improper tax reporting practices [6][10]. Group 1: Tax Reporting and Compliance - Small-scale companies can opt for "fixed-rate taxation" if they meet certain criteria, such as having disorganized accounts or incomplete cost documentation [3][4]. - Tax authorities have the right to determine tax amounts if a taxpayer fails to maintain proper records or provides incomplete information [5][9]. - If a business has established proper accounting practices but continues to report under the fixed-rate method, it may face risks of tax evasion accusations [6][10]. Group 2: Tax Declaration Requirements - If a business exceeds its fixed-rate threshold during a reporting period, it must declare all income truthfully and pay the corresponding taxes [6][9]. - The "fixed-rate taxation" method is not a permanent benefit; it is a management approach taken by tax authorities due to the taxpayer's inability to comply with standard reporting [6][10]. - The specific thresholds for declaring income above the fixed rate are determined by provincial tax authorities [9].

欢迎扫描下方二维码关注： 01-05-06 10:50 PM 登录新电子税务局后，点击 【我要办》】 税费申报及缴纳】 【非税收入申报】 【非税收入通用申报】功能菜单。 02 进入功能后，缴费人根据自己的费种认定情况 选择申报的纳费期限，选择完毕后点"确定" 按钮跳转申报页面。 请选择 12 MURRANEER | DR 对已认定的费种信息，点击"查看/编辑"按 钮，默认显示"征收项目"、"征收品目"、 "征收子目"、"费款所属期起止"等; 缴费人录入申报信息，点击"确认/确定"按 纽保存申报信息 ; 缴费人确认信息，并输入"真" "本" "责"、"任",并选择"确定"按钮, 提交申报表。 信息确 提交采集表成功，系统显示"保存成功" 页面。 03 缴费人申报成功后，可以通过点击"立即缴 款"立即进行税款缴纳，完成本次申报涉及 的税费款缴纳。 [ 退 ) 税费额：3.00 元 欢迎关注近青观务公众号 @ 了解更多政策消 国家税务总局近宁省税务局 中国论语 来源辽宁税务 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 ...