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 ...

Group 1: Electric Vehicles Regulations - The energy consumption limit for pure electric passenger vehicles should not exceed the values specified in the standard GB 36980.1—2025 for corresponding models [3] - For plug-in hybrid vehicles, the equivalent all-electric range must be no less than 100 kilometers [3] - Fuel consumption limits for plug-in hybrid vehicles with a curb weight below 2510 kg should be less than 70% of the limits set in GB 19578—2024, while those above 2510 kg should be less than 75% [3] Group 2: Energy Consumption Testing - In electric consumption mode testing, vehicles with a curb weight below 2510 kg must consume less than 140% of the energy consumption limit specified in GB 36980.1—2025 [3] - For vehicles with a curb weight of 2510 kg and above, the limit is set at less than 145% of the specified energy consumption limit [3] - The energy consumption limits for vehicles with a maximum design total mass exceeding 3500 kg will follow the standards set for 3500 kg vehicles [3] Group 3: Other Technical Requirements - Other technical requirements will continue to follow the regulations outlined in the announcement regarding adjustments to the vehicle purchase tax for new energy vehicles [3] - The management and application requirements for the directory of new energy vehicles eligible for tax exemption will also be adhered to [3]

Group 1 - The article outlines serious tax violations, including providing false materials to obtain tax benefits, fraudulent export tax refunds, and tax evasion exceeding 100,000 yuan or 10% of total tax obligations [2] - It describes behaviors that constitute refusal to fulfill tax obligations, such as failing to pay taxes, interest, and penalties within the specified timeframe, or using violence to obstruct tax audits [2] - The article also addresses issues of dishonesty and related responsibilities, including being classified as abnormal or missing taxpayers, and the consequences for responsible individuals in such cases [2] Group 2 - Taxpayers can apply for a review of their tax credit rating by filling out the Tax Payment Credit Review Application Form within a specified timeframe [3] - The article mentions that the tax credit management system will display the deduction indicators for 2025 by default, and taxpayers should address any dishonesty issues promptly [10] - It emphasizes that if dishonest behavior has not yet been recorded in the tax credit evaluation results, taxpayers do not need to apply for corrections, as tax authorities will update results based on the correction of dishonest behavior during annual evaluations [11]

Group 1 - Enterprises engaged in export goods and services, or cross-border taxable activities are not applicable for the additional deduction policy, and the corresponding input tax cannot be claimed for additional deduction [2] - Enterprises that have committed fraud to obtain tax refunds or have been penalized for tax evasion twice or more within 36 months prior to applying for the advanced manufacturing enterprise list are not eligible for inclusion [3] - Sales revenue from production processing entrusted to external parties is not included in the manufacturing product sales revenue [4] Group 2 - Enterprises that qualify as high-tech enterprises but do not meet the conditions for R&D expenditure, R&D personnel, or the proportion of high-tech products in the previous year are not eligible for the advanced manufacturing enterprise list [5] - Input tax obtained from taxable transactions between the head office and branches, or companies under the same control cannot be claimed for additional deduction [6] - When enterprises sell raw materials or semi-finished products to another company for processing and then repurchase them, they can only claim additional deduction for the input tax on the processing fee portion [7] Group 3 - During the process of enjoying the policy, if tax authorities find that an enterprise does not meet the conditions for high-tech enterprises, has obtained tax reduction or exemption qualifications through false information, or has maliciously planned to improperly declare for tax benefits, they should notify the taxpayer to stop enjoying the policy from the month they no longer meet the conditions, recover the tax reduction or exemption already enjoyed, and handle it according to the relevant provisions of tax collection and management law [8]

欢迎扫描下方二维码关注： -、缴费比例 职工基本医疗保险制度建立之初，用人单位费率按规 定控制在职工工资总额的6%左右，职工缴费率一般为 本人工资收入的2%,具体缴费比例主要由各统筹地区 根据实际情况确定。 ● 生育保险和职工基本医疗保险合并实施后,用人单位 职工基本医疗保险费率,按照用人单位参加两险的缴费 比例之和确定。 、缴费基数 用人单位: 职工工资总额。 职工个人:| 本人工资收入。 实际工作中,许多地方一般以上年度平均工资 计算缴费基数。新入职人员以职工本人起薪当 目的工资收入计意ঋ费基数。 征收方式 0 0 0 0 0 0 0 c C C U 用人单位及其职工: ● 用人单位通过电子税务局或前往办税服务厅申报 缴纳,职工个人缴费部分由用人单位代扣代缴。 灵活就业人员: ● 由个人向税务部门申报缴费。 征期安排 0 0 0 0 0 0 0 U C C 按照当地规定,选择按月、按季度、按半年、 按年等时限缴费。 来源 国家税务总局 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 ...