Group 1 - The article discusses the annual confirmation process for special additional deductions for individual income tax, which includes seven categories such as child education, continuing education, serious illness medical expenses, housing loan interest or rent, elderly care, and childcare for children under three years old [1] - Taxpayers can use the personal income tax APP to perform a one-click import operation for the special additional deductions [1] - The confirmation period for the deductions is from December 1 to December 31 each year for the following year [1] Group 2 - The operational steps for using the personal income tax APP include logging in, accessing the confirmation module, and clicking on the one-click import option [2][4] - Taxpayers must carefully read the notes and confirm the information before finalizing the one-click confirmation [6] - If there are any discrepancies in the "pending confirmation deduction information," taxpayers can modify or delete the incorrect items before confirming [8] Group 3 - Common questions include whether taxpayers can delete unnecessary information during the one-click confirmation process, which is allowed [10] - If all information is accidentally deleted, it does not affect the enjoyment of deductions for the previous year, and taxpayers can re-enter the confirmation page [12] - Taxpayers can also handle situations where educational information becomes invalid by deleting it and confirming the new relevant information [12] Group 4 - The article addresses specific scenarios regarding housing loan interest deductions, such as how to handle deductions when both parents and children are involved in property purchases [20][33] - It clarifies that only one party can claim the deduction for housing loan interest, either the parents or the children, but not both [20] - The article also explains the conditions under which taxpayers can enjoy housing loan interest deductions, including the requirement that the loan must be for the taxpayer's own or their spouse's property [33]

Core Viewpoint - The article discusses the procedures and considerations for issuing red invoices through electronic invoice service platforms, particularly focusing on the conditions under which taxpayers can issue red invoices and the impact on remaining invoice quotas [5][8][11]. Group 1: Red Invoice Issuance Procedures - Taxpayers need to issue red invoices within the amount range of corresponding blue invoices [5]. - If a red invoice is issued in the same month as the blue invoice, the remaining invoice quota is increased; however, if issued in a different month, it does not affect the remaining quota [6]. - For taxpayers who have not used electronic invoices, the process for issuing red invoices involves submitting a confirmation form through the electronic invoice service platform [8]. Group 2: Examples of Red Invoice Issuance - Example of U Company shows that after issuing a red invoice of 10 million yuan, the remaining quota is adjusted accordingly, demonstrating the calculation method [6]. - T Company, which has used electronic invoices, can issue a red invoice by filling out and submitting the information form after a return of goods [9]. - Various scenarios illustrate how different parties (individuals or businesses) can request and issue red invoices based on their tax status and whether they have confirmed the transaction [11][13][15]. Group 3: Policy References - The article references the National Taxation Administration's announcements regarding the issuance of red invoices and the electronicization of VAT special invoices [10]. - It highlights the importance of compliance with the updated tax regulations and the procedural changes that have been implemented [10].

Core Viewpoint - The article discusses the management and regulations surrounding the transfer of pollution rights in China, emphasizing the shift of revenue collection to tax authorities starting January 1, 2021, and the various methods of transferring these rights [1][4]. Summary by Sections Pollution Rights Definition - Pollution rights refer to the rights granted to polluting entities to emit pollutants within specified limits set by national or local standards, allowing them to discharge certain types and quantities of pollutants for a defined period [1]. Transfer of Pollution Rights - The transfer of pollution rights involves the government’s reserve management agency selling these rights to polluting entities through methods such as public bidding, seller listing, or agreement transfer [2]. Revenue from Pollution Rights Transfer - Revenue from the transfer of pollution rights is defined as the income obtained by the government through the sale of these rights, which includes fees collected from fixed-rate transfers and income from public auctions [4]. Methods of Transfer - Existing polluting entities acquire pollution rights through fixed-rate transfers, while new projects and expansions obtain additional rights through market-based public transfers [5][6]. Regulations on Revenue Collection - The implementation of a paid use system for pollution rights in pilot areas allows polluting entities to obtain these rights by paying usage fees or through trading [7]. Reporting and Payment Procedures - Taxpayers can report and pay for pollution rights transfer income through a unified electronic tax bureau by following specific steps for non-tax income declaration [9][11].

Group 1 - The core viewpoint of the article emphasizes the new standards for urban and rural residents' basic medical insurance contributions, which are set at a minimum of 400 yuan per person annually, with a government subsidy of at least 700 yuan per person annually for 2025 [3] - Local authorities are encouraged to determine the funding levels based on local economic development, healthcare consumption needs, and the financial burden on families, with provisions for adjustments as necessary [3] - The collection of urban and rural residents' basic medical insurance fees will be organized by the government, utilizing a collaborative approach and centralized tax collection methods [4] Group 2 - Residents can pay their insurance fees through various convenient methods, including mobile payment platforms like WeChat and Alipay, as well as in-person at designated service points [5] - In regions where family pooling of employee basic medical insurance accounts is available, residents can use their personal accounts to pay for their relatives' insurance fees [6] - The collection period for insurance fees will be defined by local regulations, allowing residents to pay during the designated collection period [7] Group 3 - The budget management for the urban and rural residents' basic medical insurance fund will be organized according to the level of coordination, with income from insurance fees included in the budget management [8] - The article references several policy documents that provide the legal framework for the implementation of the urban and rural residents' basic medical insurance system [9]

欢迎扫描下方二维码关注： ↑ 点击上方 " 蓝色柳林财税室 " 关注我们 律法规设立并在中国境内注册的企业、 公司。 投资主体存续，企业改制重组的, 是指原改制重组企业的出资人必须存在 于改制重组后的企业。 2 主地增值税 按照法律规定或者合同约定，两个 或两个以上企业合并为一个企业，且原 企业投资主体存续的，对原企业将房地 产转移、变更到合并后的企业,暂不征 收土地增值税。 上述改制重组有关土地增值税政策 不适用于房地产转移任意一方为房地产 开发企业的情形。 投资主体存续，是指原企业出资人 必须存在于改制重组后的企业，出资人 的出资比例可以发生变动。 3 印花税 合并，是指两个或两个以上的公司, 依照法律规定、合同约定，合并为一个 公司，且原投资主体存续。母公司与其 全资子公司相互吸收合并的，适用该款 规定。 投资主体存续，是指原改制、重组 企业出资人必须存在于改制、重组后的 企业，出资人的出资比例可以发生变动。 企业、公司，是指依照我国有关法 律法规设立并在中国境内注册的企业、 公司。 AFF 97 公司依照法律规定、合同约定分立 为两个或两个以上与原公司投资主体相 同的公司，对分立后公司承受原公司土 地 ...

Financial Regulations - Companies can allow employees to submit special additional deduction information in subsequent months if not submitted on time, without affecting the employees' eligibility for deductions [2] - If employees fail to submit deduction information throughout the tax year, they can claim deductions during the annual tax reconciliation period from March 1 to June 30 of the following year [2] - For new employees who are first-time job holders, the cumulative deduction for September's salary of 7,000 yuan is calculated as 5,000 yuan/month for 9 months, totaling 45,000 yuan, provided they have not received any salary prior to employment [2] Tax Incentives for Employment - Companies hiring disabled employees can deduct 100% of the wages paid to these employees from their taxable income, provided certain conditions are met, such as signing a labor contract for at least one year and paying required social insurance [3] - The conditions for tax incentives include ensuring that disabled employees are actually working and receiving at least the local minimum wage [3] Employee Training Expenses - Training expenses for employees can be fully deducted from corporate income tax if they do not exceed 8% of the total salary expenses; for example, if total salary expenses are 400,000 yuan, the deductible limit is 32,000 yuan, allowing the 10,000 yuan training expense to be fully deducted [4] - Companies are advised to comply with tax laws and regulations to ensure proper tax handling [4]

Group 1 - The article discusses the implications for taxpayers and withholding agents who fail to submit tax declarations and related materials within the stipulated deadlines, which can affect their tax credit evaluation results and lead to legal responsibilities according to the Tax Collection and Administration Law of the People's Republic of China [9] - It mentions that for first-time occurrences of minor infractions listed in a specific checklist, if corrected proactively before tax authorities discover them or within a mandated correction period, no administrative penalties will be imposed [9] Group 2 - The article provides a step-by-step guide for taxpayers who have never registered for tax operations to obtain a tax clearance certificate through the electronic tax bureau [13][14] - It outlines the process of accessing the electronic tax bureau without logging in, navigating to the public service section, and entering the unified social credit code or taxpayer identification number to initiate the tax clearance application [14][17] - The article details various scenarios that may arise during the application process, including issues with identity verification and the need for user registration if the system cannot retrieve the necessary information [18][19]

欢迎扫描下方二维码关注： 各位物流行业的小伙伴注意啦！相关税收政策已送达，快来和申税小微一起学习吧！ 01 交通运输服务 国内交通运输服务增值税税率逐渐降低 根据《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）、《财政部 税务总局关于调整 增值税税率的通知》（财税〔2018〕32号）、《财政部 税务总局 海关总署关于深化增值税改革有关政策的公告》（财政部 税务总局 海关总署公告2019年第39号）文件规定，近年来， 交通运输服务 增值税率已由11%逐渐降至9%。 国际运输服务增值税零税率 《营业税改征增值税试点有关事项的规定》（财税〔2016〕36号附件4）规定，中华人民共和国境内（以下称境内）的单位和个 人销售的国际运输服务 适用增值税零税率。 国际运输服务 是指：1.在境内载运旅客或者货物出境。2.在境外载运旅客或者货物入境。3.在境外载运旅客或者货物。 02 收派服务 收派服务 是指接受寄件人委托，在承诺的时限内完成函件和包裹的收件、分拣、派送服务的业务活动，适用税率6%。《营业税 改征增值税试点有关事项的规定》（财税〔2016〕36号附件2）规定，一般纳税人 ...

Group 1 - Employers are required to register social insurance for employees within 30 days of employment according to the Social Insurance Law of the People's Republic of China [2][5] - Retired employees and interns are not required to pay basic pension insurance as they are not considered statutory insured employees [3] - Employers cannot avoid paying social insurance contributions even if employees voluntarily waive their participation [4] Group 2 - Employees who have paid social insurance for 15 years are still required to continue contributions as per the law [5] - The contribution base for the five types of employee insurance must be declared together and cannot be adjusted arbitrarily within a social insurance year [6][7] - If an employer discovers an error in the declared contribution salary, they can adjust it through the designated module starting from February 2025, but salary reductions require in-person processing [8] Group 3 - To make up for previously unpaid social insurance contributions, employers must contact the social insurance department for data submission before proceeding with the payment [9] - Late payments incur a penalty of 0.05% per day from the date of the debt [9]

Core Viewpoint - The article discusses various tax exemptions related to corporate income tax, particularly focusing on specific types of income that are exempt from taxation, which can benefit eligible enterprises and investors [2]. Group 1: Tax Exemptions for Corporate Income - Interest income from fixed assets is exempt from corporate income tax [2] - Dividends and other equity investment income between qualifying resident enterprises are exempt from corporate income tax [2] - Dividends from H-shares obtained through the Shanghai-Hong Kong Stock Connect after holding for 12 months are exempt from corporate income tax [2] - Dividends from H-shares obtained through the Shenzhen-Hong Kong Stock Connect after holding for 12 months are exempt from corporate income tax [2] - Dividends from CDRs of innovative enterprises are exempt from corporate income tax [2] - Interest income from qualifying perpetual bonds is exempt from corporate income tax [2] - Income from non-profit organizations is exempt from corporate income tax [2] - Income from securities investment funds distributed to investors is exempt from corporate income tax [2] - Interest income from local government bonds is exempt from corporate income tax [2] - Income from the China Clean Development Mechanism Fund is exempt from corporate income tax [2] - Income received by the China Insurance Security Fund is exempt from corporate income tax [2] - Income received by the Beijing Winter Olympics Organizing Committee is exempt from corporate income tax [2] - Income received by the China Paralympic Committee is exempt from corporate income tax [2] - Income from basic research is exempt from corporate income tax [2]