Core Viewpoint - The article provides detailed guidelines for member units and clients of the Shanghai Gold Exchange regarding the purchase and handling of standard gold for both investment and non-investment purposes, emphasizing the importance of proper invoicing and tax deduction procedures [3][4][6][7]. Group 1: Investment Purpose Gold Transactions - Member units purchasing standard gold for investment purposes must receive a special VAT invoice from the exchange, indicating "Member Unit Investment Gold" [3]. - Prior to physical delivery, member units must specify the investment purpose on the withdrawal order submitted to the exchange [3]. - Member units can deduct input VAT based on the special invoice issued by the exchange [3]. - If the gold is sold or processed into investment gold products, a regular invoice must be issued to the buyer, and a special VAT invoice cannot be provided [3]. Group 2: Non-Investment Purpose Gold Transactions - For gold purchased for non-investment purposes, the exchange issues a regular invoice marked "Member Unit Non-Investment Gold" [4]. - Member units must indicate the non-investment purpose on the withdrawal order before physical delivery [4]. - General VAT taxpayers can deduct input VAT based on the regular invoice issued by the exchange [4]. - If the non-investment gold is processed and sold, a special VAT invoice can be issued to the buyer [4]. Group 3: Client Transactions - Clients purchasing standard gold from the exchange will receive a regular invoice marked "Client Standard Gold" [6]. - General VAT taxpayers among clients can also deduct input VAT based on the regular invoice [6]. - Clients must issue a special VAT invoice if they sell or process the standard gold [6]. Group 4: Record Keeping and Accounting - Member units and clients should retain invoices from the exchange as accounting vouchers for financial records [7]. - It is essential to maintain a separate account for input VAT related to standard gold purchased and physically delivered [7]. - Documentation supporting the actual use of purchased gold, such as sales contracts and payment records, should be kept for tax authority verification [8]. - A ledger should be established to record the time, quantity, and amount of gold purchases and sales [8].

Group 1 - The article discusses the requirements for filling out the VAT and additional tax declaration form, specifically focusing on the "abnormal tax deduction vouchers" section for taxpayers with different credit ratings [3] - Taxpayers with a non-A credit rating must follow specific guidelines outlined in the announcement by the State Administration of Taxation regarding the management of abnormal VAT deduction vouchers [3] - Taxpayers with an A credit rating have different obligations and may not need to report the same information as those with lower ratings [3] Group 2 - The article references the regulations regarding the calculation of personal income tax on the transfer of housing, allowing taxpayers to deduct original purchase costs and related taxes from their transfer income [8] - Taxpayers can deduct reasonable expenses incurred during the housing transfer process, including renovation costs and loan interest, as long as they provide valid documentation [10] - The definition of reasonable expenses includes fees such as handling fees and notarization fees, which can be deducted based on proof from relevant authorities [10]

欢迎扫描下方二维码关注： 电子税务局操作 年月 > 增员填报缴费工资 ① 企业身份登录电子税务局，在【首页】—【热门 服务】—【社保费业务】或者【我要办税】—【社保 业务】—【社保费网报】，进入社保费网报功能。 色门服务 R Bl B 2 进入社保费网报模块后,点击左侧【社保费基本 信息管理】,选择【社保增员登记】,进入社保增员 登记界面。 PRODUCTION a 3 点击【新增人员】,弹出"新增人员登记"窗 口,填写新增人员信息(姓名等基础信息、用工形 式、人员类别、缴费工资、参保险种等),填写完成 后，点击【确定】。弹出"信息保存成功"的提示 框。再次点击【确定】后,新增的人员信息暂时保存 在【增员名单信息】列表。检查增员信息无误，点击 【提交】，弹出"提交确认"窗口,点击【确定】, 则增员成功。 ta ness Ega LEMEREC ESSEE ESTERES i the m @ 40% 같이 보기 - 19 ■回 0 × 下一个 | 稳定 ® 国家服务总局广东省电子机场 almillud gg American Comments of Comments of Comments on Earline ...

Core Viewpoint - The article discusses the confirmation of individual income tax special additional deductions for the year 2026, detailing the various categories and standards for these deductions [3]. Summary by Categories 1. Child Education - Deductions are available for expenses related to children's education during preschool and full-time academic education, with a standard deduction of 2000 yuan/month for each child [4]. 2. Continuing Education - Deductions for continuing education expenses incurred within China, including vocational qualification and degree education, with a standard deduction of 400 yuan/month or 3600 yuan/year [5]. 3. Major Medical Expenses - Taxpayers can deduct medical expenses exceeding 15,000 yuan after insurance reimbursements, with a maximum deduction limit of 80,000 yuan per year [5]. 4. Housing Loan Interest - Deductions for interest on loans for the first home purchased in China, with a standard deduction of 1000 yuan/month. Specific rules apply for married and unmarried taxpayers regarding who can claim the deduction [6]. 5. Housing Rent - Deductions for rent paid in cities where the taxpayer does not own a home, with varying deduction limits based on the city population: 1500 yuan/month for major cities, 1100 yuan/month for cities with over 1 million residents, and 800 yuan/month for smaller cities [6]. 6. Elderly Care - Deductions for expenses related to supporting parents or grandparents aged 60 and above, with a standard deduction of 3000 yuan/month, and specific rules for sharing the deduction among siblings [7]. 7. Childcare for Infants - Deductions for expenses related to the care of children under three years old, with a standard deduction of 2000 yuan/month for each child [7].

Group 1 - The article provides a detailed guide on how to fill out the personal income tax special additional deduction for children's education for the year 2026 [2][4][5] - The deduction standard for children's education is set at 24,000 yuan per child per year, which translates to 2,000 yuan per month [12] - Parents can choose to allocate the deduction either fully to one parent (2,000 yuan per month) or split it equally between both parents (1,000 yuan per month each) [13] Group 2 - The eligible children for the deduction include biological children, non-marital children, adopted children, stepchildren, and minors under guardianship [10] - The deduction can be claimed regardless of whether the child is attending public or private schools, as well as schools located domestically or abroad [14][15] - Parents with multiple children can select different deduction methods for each child [16] Group 3 - The article clarifies that the deduction can still be claimed during the transition period when a child graduates from high school in June and starts university in September [17]

Group 1 - The article discusses the management of tax credit and penalty indicators for the year 2025, emphasizing the importance of timely handling of credit issues to avoid penalties [4][5][6]. - It highlights that the current indicators are pre-evaluation indicators, and taxpayers should be aware of their tax obligations to maintain a good credit rating [5][6]. - Specific details about the penalty indicators are provided, including the criteria for penalties related to VAT where a taxpayer has zero taxable amount for three consecutive months or a cumulative six months [5][6]. Group 2 - The article outlines the steps for taxpayers to manage their tax obligations through the electronic tax bureau, including how to access and view penalty details [3][4][6]. - It mentions the importance of using the electronic tax bureau or its app for tax declaration and payment, and the availability of remote assistance through the "Yueyue" service for any difficulties encountered [22][23]. - A reminder is given regarding the deadlines for various tax declarations, including property tax and urban land use tax, which are to be submitted by the end of December for the second half of the year [13][15].

Group 1: General Leasing Business - The article discusses the various types of leasing businesses and the applicable VAT treatment for each type, including operational leasing and financial leasing [2][3] - Operational leasing is defined as the transfer of tangible or intangible assets for use without changing ownership, with VAT rates of 13% for tangible assets and 9% for real estate [2] - Financial leasing involves the transfer of ownership characteristics, where the lessor retains ownership during the lease term, with the same VAT rates as operational leasing [3] Group 2: Specific Leasing Types - Direct financing leasing allows the lessee to use the asset while retaining the option to purchase it at the end of the lease term, applicable VAT rates are 13% for tangible assets and 9% for real estate [3] - Sale and leaseback financing involves selling an asset to a leasing company and then leasing it back, categorized under financial services with a VAT rate of 6% [3] - Different types of ship leasing are outlined, including time charter, voyage charter, and bareboat charter, all with a VAT rate of 9% for transportation services or 13% for tangible asset leasing [4] Group 3: Transportation Equipment Leasing - Aircraft leasing is categorized into wet leasing (with crew) and dry leasing (without crew), with VAT rates of 9% for transportation services and 13% for tangible asset leasing respectively [4] - The article also covers advertising space leasing on tangible and intangible assets, with VAT rates of 13% for tangible assets and 9% for real estate [6] Group 4: Construction Equipment Leasing - Construction equipment leasing is discussed, with VAT rates of 9% for services with operators and 13% for services without operators [6] - The article emphasizes the importance of understanding the applicable VAT rates for different leasing activities to ensure compliance and optimize tax liabilities [6]

Tax Declaration and Payment Schedule - Taxpayers are required to declare and pay value-added tax, consumption tax, urban maintenance and construction tax, education fee surcharge, local education surcharge, cultural industry construction fee, personal income tax, and vehicle and vessel tax from the 1st to the 15th of each month [9] - Social insurance contributions must be declared and paid from the 1st to the 25th of each month [9] - Property tax and urban land use tax declarations are to be made annually, with half-year payments due by the end of December each year [10] Tax Source Information Collection - Taxpayers can log into the electronic tax bureau to collect tax source information for property tax and urban land use tax, with a process for submitting new tax source information [11] - The system allows for automatic retrieval of collected tax source information for property tax and urban land use tax, enabling direct confirmation and submission of tax declarations [12] Online Tax Services - Taxpayers are encouraged to use the electronic tax bureau or its app for online tax payment, with options for remote assistance available through the "Yueyue" service for those needing additional help [13][14] - After completing real-name authentication on the electronic tax bureau, taxpayers can join the Shanxi Taxation WeChat enterprise account for tax knowledge and online service requests [14]

Group 1 - The core viewpoint of the article is the announcement of a new policy by the Inner Mongolia Autonomous Region government, which states that from January 1, 2026, to December 31, 2030, the property tax will be calculated based on the property value after a one-time deduction of 30% [3][8]. Group 2 - The policy is a continuation of previous tax relief measures that have been in place since 2018, which allowed for a 30% deduction from the property value for tax calculations [7][8]. - The property tax is levied on properties within urban areas, and the tax base is determined by the property value after a deduction of 10%-30%, as stipulated in the Interim Regulations on Property Tax [5][6]. - The new policy aims to support enterprise development in line with national directives to promote the growth of the private economy [3][8].

欢迎扫描下方二维码关注： 等于不用申报,个体工商户应 当按照规定的期限办理纳税申 报和报送纳税资料。 0 销售收入 = 用意收入 ? 对增值税小规模纳税人而言,开票收入和 未开票收入都算作销售收入。即使未开具发票, 只要发生应税收入，仍需在纳税申报时如实申 报未开票收入。 进行纳税申报时,需要根据季度销售额的 情况分别处理。 若季度合计销售额未超过30万元 季度合计销售额 30万元 在办理增值税纳税申报时，应将免税销 售额填写在《增值税纳税申报表（小规模纳 税人适用)》第11行"未达起征点销售额"栏 次。 若季度合计销售额超过30万元 季度合计销售额 30万元 需要将不含税销售额填写在《增值税纳 税申报表(小规模纳税人适用) 》第1行"应 征增值税不含税销售额（3%征收率）"或第4 行"应征增值税不含税销售额（5%征收率） 栏次。 存在其他免税收入的填写 第12行"其他免税销售额"栏次 以及《增值税减免税申报明细 表》对应栏次。 增值税纳税申报表 (小提橡纳税人活用) 税人识别号(统一社会信用代码) 金额单位:元(列至角; 年 01月 01 日至 2005年 03月31日 植丰日期。 直科发聚不含? 其中:其 ...