Core Viewpoint - The article provides an overview of the Value-Added Tax (VAT) law in China, detailing the scope of taxable transactions and the methods for calculating VAT for different types of taxpayers [3][4][5][6]. Group 1: Taxpayer Definition and Scope - Taxpayers under the VAT law include units and individuals (including individual businesses) that sell goods, services, intangible assets, real estate, and import goods within China [3]. - Taxable transactions occur when the sale of goods has its origin or location within China, or when services and intangible assets are consumed within China [4]. Group 2: Tax Calculation Methods - Taxpayers must calculate their VAT payable using the general method, which involves deducting input tax from output tax, unless otherwise specified by law [5]. - Small-scale taxpayers can use a simplified method based on sales revenue and a fixed tax rate to calculate their VAT [6].

欢迎扫描下方二维码关注： 一、电子税务局Web端 1.由企业法定代表人或财务负责人通过电子税务局"企业业务"入口登录。 2.进入电子税务局页面后，右上角【账户中心】，进入账户中心界面。 温馨提示： （1）办税员可选择的权限有"涉税办理""纳税申报""涉税查询""发票业务"。 （2） 开票员 可选择的权限仅有"发票业务"。 二、电子税务局App 1.使用法定代表人、财务负责人或管理员身份登录电子税务局App，点击右下角【我的】-【账户中心】。 3.在账户中心界面，点击【人员权限管理】，进入【添加办税人员】。 4.在【添加办税人员】界面，录入所需添加人员的姓名、身份证件号码等基本信息，在"身份类型"处，下拉选择 办税员 或开票员身份，选择人员权 限和有效期截止日期，确认信息无误后，点击【确定】即可。 2.依次点击【人员权限管理】-【添加办税人员】，进入"添加办税人员"填写界面。 3.将姓名、证件类型、证件号码、身份类型、有效期止、人员权限信息填写完整，点击【确定】。 注意：在【人员权限】一栏，新添加办税人员默认勾选了【 数电发票 】五个功能集功能权限，法定代表人或财务负责人在新增人员时可通过点击 【人员权限】栏次 ...

Core Viewpoint - The article discusses the implementation of new tax and fee support policies aimed at benefiting small and micro enterprises as well as individual businesses, highlighting 50 specific preferential tax policies available to these entities [16][17]. Group 1: Tax Policies for Small and Micro Enterprises - The State Taxation Administration has organized tax and fee preferential policies specifically for small and micro enterprises and individual businesses, detailing the subjects eligible for benefits, the content of the benefits, the conditions for enjoying these benefits, and the legal basis for the policies [17]. - The policies are designed to facilitate timely understanding and access to tax benefits for small and micro enterprises, aligning with the central government's directives [16]. Group 2: Legal Framework and Support - The article references the Constitution of the People's Republic of China, which protects the legitimate rights and interests of the non-public economy, including individual and private enterprises, and encourages their development [14]. - It emphasizes the importance of tax law as a specific extension of the Constitution, reinforcing the legal framework that supports tax collection and management [18].

Tax Implications of Property Gifts - The article discusses the tax implications of gifting property, emphasizing that while it is a warm gesture, there are significant tax considerations involved [4][5]. - It outlines the types of taxes applicable when transferring property, including value-added tax (VAT), land appreciation tax, personal income tax, stamp duty, and deed tax [6][7][10][11][12]. Value-Added Tax (VAT) and Additional Taxes - Under the notice from the Ministry of Finance and the State Administration of Taxation, certain transfers of property, such as those involving family property division, are exempt from VAT [6]. - The article specifies that the transfer of property through inheritance or gifts to direct relatives is not subject to VAT [9]. Land Appreciation Tax - The article explains that individuals and entities must pay land appreciation tax when transferring property for profit, but this does not apply to gifts made to direct relatives or for charitable purposes [7][9]. - It clarifies that siblings do not qualify as direct relatives for the purpose of this tax exemption [9]. Personal Income Tax - The article states that when a property owner gifts property, the recipient may need to pay personal income tax on the value received, categorized as "occasional income" [10]. - However, there are exemptions for gifts made to direct relatives or those who have caregiving responsibilities [10]. Stamp Duty and Deed Tax - The article notes that stamp duty is applicable based on the value of the property being transferred, calculated at a rate of 0.05% [11]. - It also mentions that deed tax is required when transferring property rights, with certain exemptions for transfers between spouses during marriage [11][12].

欢迎扫描下方二维码关注： 免征增值税的几种情形！ 答： 亲爱的朋友大家好，欢迎来到山西省税务局征纳互动《税宣速递》栏目，今天为您介绍的是 ： 自然人可享受月收入不超过10万元免征增值 税的几种情形！ 情形一、出租不动产的自然人 根据《国家税务总局关于增值税小规模纳税人减免增值税等政策有关征管事项的公告》（国家税务总局公告2023年第1号）规定：《中华人 民共和国增值税暂行条例实施细则》第九条所称的其他个人，采取一次性收取租金形式出租不动产取得的租金收入，可在对应的租赁期内平均分 摊，分摊后的月租金收入未超过10万元的，免征增值税。 情形二、互联网平台从业人员 根据《国家税务总局关于互联网平台企业为平台内从业人员办理扣缴申报、代办申报若干事项的公告》（国家税务总局公告2025年第16 号）规定：从业人员自互联网平台企业取得服务收入，并由互联网平台企业按照本公告规定办理增值税及附加税费代办申报的，从业人员自互联 网平台企业取得的服务收入可按规定享受增值税小规模纳税人月销售额10万元以下免征增值税、3%征收率减按1%计算缴纳增值税等税费优惠政 策。 情形三、从事光伏发电项目的自然人 《国家税务总局关于国家电网公司购 ...

Core Viewpoint - The article discusses the recent announcement by the State Taxation Administration regarding the improvement of the VAT end credit refund policy, providing guidance for taxpayers to understand and comply with the new tax benefits [1]. Group 1: Manufacturing Enterprises - Manufacturing enterprises established before April 2025 can apply for end credit refunds if they meet specific conditions, including having over 50% of their VAT sales from manufacturing-related activities [1]. - The eligibility criteria include having a tax credit rating of A or B, no history of fraudulent tax refunds in the past 36 months, and no more than one tax evasion penalty in the same period [1]. Group 2: Real Estate Development Enterprises - Real estate development enterprises must determine their eligibility based on the proportion of VAT sales and advance payments from real estate activities, which must exceed 50% of total VAT sales and advance payments [2]. - The calculation period for this proportion is based on the 12 months prior to the refund application, or the actual operating period if it is less than 12 months [2]. Group 3: Tax Credit Rating Requirements - To apply for end credit refunds, taxpayers must have a tax credit rating of A or B at the time of submitting the refund application [4]. Group 4: Export and Refund Procedures - Enterprises that qualify for both export tax exemption and end credit refunds must first process the export exemption before applying for the end credit refund, and they can submit both applications within the same VAT declaration period [6]. Group 5: Previous Tax Refund Policies - Taxpayers who have previously enjoyed VAT immediate refund policies must repay all refunded amounts before they can apply for end credit refunds, starting from the month following the repayment [7].

Group 1 - The announcement from the Shanxi Provincial Taxation Bureau states that personal communication subsidies received due to the reform of the communication system can be deducted as business expenses if they do not exceed 500 yuan per month; any amount exceeding this will be included in the monthly salary and taxed as "wages and salaries" income [1] - The withholding agent is required to calculate the cumulative amount of business expenses for the taxpayer up to the current month when prepaying the personal income tax on "wages and salaries" [1] Group 2 - According to the announcement from the State Taxation Administration regarding the management of policies for small-scale taxpayers, small-scale taxpayers are exempt from value-added tax (VAT) if their total monthly sales do not exceed 100,000 yuan; for those on a quarterly tax period, the exemption applies if the quarterly sales do not exceed 300,000 yuan [8] - If small-scale taxpayers exceed the 100,000 yuan threshold in monthly sales but, after deducting the sales of real estate for the current period, their sales do not exceed 100,000 yuan, they are still exempt from VAT on the sales of goods, services, and intangible assets [8][9]

欢迎扫描下方二维码关注： 企业开展研发活动中实际发生的研发 费用,未形成无形资产计入当期损益的, 在按规定据实扣除的基础上,再按照实际 发生额的100%在税前加计扣除;形成无形 资产的。按照无形资产成本的200%在税前 摊销。 作为投资或者受让的无形资产有关法律 规定或者合同约定了使用年限的,可以按照 法律规定或者合同约定的使用年限分期摊销。 集成电路企业和工业母机企业 开展研发活动中实际发生的研发费用, 未形成无形资产计入当期损益的,在按规 定据实扣除的基础上,在2023年1月1日至 2027年12月31日期间,再按照实际发生额 的120%在税前扣除;形成无形资产的,在 上述期间按照无形资产成本的220%在税前 8 CHITE 2 委托、合作、集中研发费用的加计扣除: (1) 企业委托境内的外部机构或 个人进行研发活动发生的费用 按照费用实际发生额的80%计入委托方研发费用 并按规定计算加计扣除; 委托境外 (不包括境外个人) 进行研发活动所发生的费用,按照费用实际 发生额的80%计入委托方的委托境外研发费 用。委托境外研发费用不超过境内符合条件 的研发费用三分之二的部分,可按规定在企 业所得税前加计扣除。 ...

Group 1 - The article provides a step-by-step guide for taxpayers who encounter an issue with their mobile number being empty when trying to report cross-regional matters [2][3] - Taxpayers are instructed to access the electronic tax bureau without logging in and click on the "Retrieve Mobile Number" option [3][7] - The process involves entering identification type, identification number, personal login password, and setting a new mobile number, followed by verification through facial recognition [6][10] Group 2 - The article emphasizes the importance of completing the identity verification process to successfully retrieve the mobile number [10] - Taxpayers can also utilize the electronic tax bureau APP for the same retrieval process, ensuring accessibility [6][8] - The article encourages taxpayers to use online services for tax-related inquiries and assistance, highlighting the availability of remote support through the "Yueyue" service [26][27]

Group 1 - The announcement from the State Taxation Administration outlines that small-scale taxpayers are exempt from value-added tax (VAT) if their total monthly sales do not exceed 100,000 yuan (or 300,000 yuan for quarterly sales) [2] - If small-scale taxpayers exceed the 100,000 yuan threshold but their sales, after deducting the sales of real estate for the current period, do not exceed 100,000 yuan, they are still exempt from VAT on goods, services, and intangible assets [2] - Small-scale taxpayers eligible for the VAT differential taxation policy will determine their eligibility for VAT exemption based on the net sales amount [2]