Group 1 - The article discusses tax incentives for companies that employ disabled workers, specifically allowing a 100% additional deduction on wages paid to disabled employees when calculating taxable income [2][3] - To qualify for this tax deduction, companies must meet specific criteria, including signing labor contracts of at least one year with each disabled employee, paying required social insurance, and ensuring wages meet local minimum standards [2][3] - The article clarifies that personal contributions to social insurance and housing funds can be included in the total wage amount eligible for deduction [2] Group 2 - Companies must retain specific documentation to support the additional wage deductions, including proof of social insurance payments, non-cash payment records, a list of disabled employees with their disability certificates, and signed labor contracts [3] - Companies cannot claim the additional deduction during the prepayment of corporate income tax; it can only be calculated during the annual tax return and settlement [3] - The latest tax return form has integrated previous separate forms related to tax exemptions and deductions into the main form, with specific lines designated for reporting the additional deduction for wages paid to disabled employees [3]

欢迎扫描下方二维码关注： ①② 如何理解在中国境内设立 ①⁄ 机构 、场所? 20 ０机构、场所，是指在中国境内从事生产经营 活动的机构、场所，包括: 管理机构、营业 机构、办事机构；工厂、农场、开采自然资 源的场所；提供劳务的场所；从事建筑、安 装、装配、修理、勘探等工程作业的场所; 其他从事生产经营活动的机构、场所。 ● 非居民企业委托营业代理人在中国境内从事 生产经营活动的，包括委托单位或者个人经 常代其签订合同，或者储存、交付货物等, 该营业代理人视为非居民企业在中国境内设 立的机构、场所。 000 03 纳税义务? 非居民企业承担怎样的 s = ● 非居民企业在中国境内承担有限的纳税义 务。其中，非居民企业在中国境内设立机 构、场所的(以下简称设立机构、场所的非 居民企业)，应当就其所设机构、场所取得 的来源于中国境内的所得，以及发生在中国 境外但与其所设机构、场所有实际联系的所 得，缴纳企业所得税。 ●非居民企业在中国境内未设立机构、场所 的，或者虽设立机构、场所但取得的所得与 其所设机构、场所没有实际联系的，应当就 其来源于中国境内的所得缴纳企业所得税。 o 上述所称实际联系，是指非居民企业在中 ...

Group 1 - The company can apply for a VAT refund under specific conditions starting from September 2025, including having a continuous positive VAT credit for six months and an increase of at least 500,000 yuan in the credit compared to the previous year [2][3] - The refund rate is 60% for the portion of the new credit up to 10 million yuan, and 30% for any amount exceeding that [2] - Agricultural wholesale markets and trade markets can be exempt from property tax and urban land use tax if they are exclusively used for agricultural products [2][4] Group 2 - The exemption policy for agricultural markets is valid until December 31, 2027 [2] - The definition of agricultural products includes a wide range of items such as grains, vegetables, and livestock, and the tax exemption applies only to properties directly used for trading these products [4] - Processed vegetable products, such as canned vegetables, are subject to VAT, while certain fresh vegetables may be exempt [5][6]

Group 1 - The article provides a step-by-step guide for businesses to apply for export tax refund or non-refund certificates through the electronic tax bureau [2][3][4] - It outlines the necessary information required for different scenarios, such as whether the export goods declaration has been used for tax refund claims [6][7] - The process includes data self-checking to ensure accuracy before submission, with options to export any discrepancies found during the self-check [9][10][11] Group 2 - The article emphasizes the importance of verifying the export tax refund or non-refund information before final submission to avoid errors [14][16] - It details how to track the progress of the tax refund application through the electronic system, allowing businesses to filter by application time and other criteria [17][18]

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Core Viewpoint - The article discusses various promotional activities and their implications for value-added tax (VAT) treatment, highlighting specific scenarios and relevant policies. Group 1: Pre-sale Deposits and Final Payments - In the case of pre-sale deposits and final payments, the deposit is ¥60.00, and the final payment can be made on October 30 at 20:00, potentially using promotional discounts. Revenue recognition occurs on the day of goods delivery, except for large machinery, ships, and aircraft, where it is recognized on the receipt of prepayment or the agreed payment date [3]. Group 2: Discounts and Reductions - For promotional events like "Double 12," the price after national subsidies is approximately ¥463.75, down from ¥999, with an official discount of 12% saving ¥120. When discounts are applied, if the sales amount and discount amount are separately indicated on the same invoice, VAT is levied on the discounted sales amount. If the discount is issued on a separate invoice, it cannot be deducted from the sales amount [4]. Group 3: Trade-in Programs - In trade-in scenarios, the estimated discount is ¥83. The final price after applying a 10% coupon is approximately ¥1166.16. For trade-in sales, the sales amount should be determined based on the market price of the new goods. For gold and silver jewelry trade-ins, VAT is levied on the actual price received excluding VAT [5]. Group 4: Returns and Quality Issues - The article also addresses scenarios involving returns and refunds, including reasons such as incorrect size selection or dissatisfaction, with a 7-day no-reason return policy. Refunds can be negotiated based on mutual agreement or quality discrepancies [6].

欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 2026年度个人所得税专项附加扣除信息确认开始啦!通过个人所得税APP与自然人电子税务局网页端的 「确认下一年度专项附加扣除」 功 能，可以将2025年专项附加扣除信息一键带入2026年。 图解(税)收 2026年度个人所得税 SDK 加盟国际 labin Japan Home Bear Press 操作流程? Caller (e 2026年度个人所得税专项附加 扣除信息确认将于2025年12月31日 截止, 税务部门提醒, 符合条件的 居民个人请及时通过个人所得税APP 进行信息确认! 依据《国家税务总局关于修订发 布<个人所得税专项附加扣除操作 ▽ 办法(试行)>的公告》(国家税务 总局公告2022年第7号） 规定： 纳税人次年需要由扣缴义务人继续办 理专项附加扣除的,应当于每年12月 份对次年享受专项附加扣除的内容进 行确认,并报送至扣缴义务人。纳税 人未及时确认的,扣缴义务人于次年 1月起暂停扣除,待纳税人确认后再 行办理专项附加扣除。 纳税人应当于 每年12月1日至12月31日 对次年享受专项附加扣除的 内容进行确认。 2026年度个人所得税 ...

Group 1 - The article discusses the tax implications for small and micro enterprises regarding value-added tax (VAT) and corporate income tax, specifically addressing whether VAT exemptions require corporate income tax payments [8]. - It outlines situations where small and micro enterprises are not eligible for corporate income tax benefits, emphasizing the importance of compliance with tax regulations [8]. - The article also addresses the treatment of research and development expenses during quarterly prepayment of corporate income tax, particularly regarding the possibility of enjoying additional deductions [8]. Group 2 - The article provides a clear answer to the question of whether individuals can use personal expense invoices to replace business service invoices, stating that this practice is not allowed [13]. - It illustrates this point with an example of a designer who attempted to use personal expense invoices for business transactions, highlighting that such invoices are not valid for financial reimbursement [15]. - The article encourages individuals to utilize the "Electronic Tax Bureau" app for convenient online invoice issuance for personal services [15].

Core Viewpoint - The article discusses the specifics of the major illness medical expense special additional deduction in personal income tax, emphasizing the annual nature of the deduction and the process for claiming it [1][2]. Summary by Sections Deduction Method - The major illness medical expense deduction allows taxpayers to deduct the portion of medical expenses exceeding 15,000 yuan after insurance reimbursements, up to a limit of 80,000 yuan [4]. Deduction for Family Members - Taxpayers can choose to deduct medical expenses for themselves or their spouse, and for minor children, the expenses can be deducted by either parent. However, expenses for parents are not included in the deduction [5][6]. Important Considerations - Taxpayers should retain original or copied receipts for medical services and insurance reimbursements for verification. They can check their previous year's medical expenses through the medical insurance management information system [7]. Spousal Deductions - If both spouses have qualifying medical expenses, they can choose to deduct all expenses under the husband's name, with a combined maximum deduction limit of 160,000 yuan (80,000 yuan per person) [8]. Cross-Year Medical Expenses - Medical expenses incurred at the end of one year but settled in the following year are considered expenses of the latter year for deduction purposes, provided they meet the threshold [10]. Private Hospital Expenses - Expenses incurred at private hospitals that are included in the medical insurance settlement system can be deducted if they relate to basic medical insurance [11]. Understanding Deduction Thresholds - The "threshold" of 15,000 yuan is the minimum amount that must be exceeded for deductions to apply, while the maximum deduction limit is set at 80,000 yuan [12]. Deadline for Confirmation - The deadline for confirming the personal income tax special additional deduction information for the 2026 fiscal year is December 31, 2025 [13].

Core Viewpoint - The article provides a detailed guide on how to confirm the special additional deductions for individual income tax for the year 2026, specifically focusing on the steps for reporting continuing education deductions and addressing common questions related to the process [2][17]. Group 1: Steps for Reporting Continuing Education Deductions - Step 1: Open the personal income tax app, select "办&查" (Handle & Check) and then "专项附加扣除" (Special Additional Deductions) [2]. - Step 2: Choose "继续教育" (Continuing Education), select the relevant deduction year, and click "确认" (Confirm) [4]. - Step 3: After confirming that all materials are complete, click "准备完毕，进入填报" (Ready, Enter Reporting) [4]. - Step 4: The "电子信箱" (Email) and "联系地址" (Contact Address) fields are optional; click "下一步" (Next) after reading the prompts [6]. - Step 5: Select the type of continuing education and fill in the relevant information before clicking "下一步" (Next) [8]. - Step 6: Choose the "申报方式" (Reporting Method) and click "提交" (Submit) to complete the process [9]. Group 2: Key Questions and Answers - Q1: What is the scope of the continuing education special additional deduction? A: Taxpayers can deduct 400 yuan per month for expenses incurred during degree education, with a maximum deduction period of 48 months [9]. - Q2: Who is the subject of the continuing education deduction? A: The taxpayer themselves primarily claim the deduction, with parents allowed to claim for children in undergraduate education, but not for the same educational expense [10]. - Q3: Can taxpayers deduct expenses during a leave of absence? A: The maximum deduction period of 48 months includes any leave of absence where the student retains their enrollment status [11]. - Q4: How can taxpayers benefit from both degree education and vocational qualification deductions in the same year? A: Taxpayers can claim 4,800 yuan for degree education and 3,600 yuan for vocational qualifications, totaling 8,400 yuan if both conditions are met [12]. - Q5: Are deductions available for education received abroad? A: No, only education expenses incurred within China are eligible for deductions [13]. - Q6: Can a taxpayer claim deductions while in a combined degree program if their parents have already claimed for them? A: Yes, they can claim vocational qualification deductions if they have other taxable income [14]. - Q7: How can taxpayers benefit from self-study examinations? A: Taxpayers can claim deductions if they have a valid examination record [15]. - Q8: Are deductions available for night schools or distance education? A: Yes, if the institution establishes a student record, deductions can be claimed [16].