Core Viewpoint - The "Confidential Education" training certificate cannot be used for the special additional deduction for continuing education in personal income tax [4][6]. Group 1: Tax Deduction Regulations - According to the State Council's notice on personal income tax special additional deductions, taxpayers can deduct up to 3600 yuan for continuing education expenses related to vocational qualifications in the year the relevant certificate is obtained [4]. - The "Confidential Education" training certificate is not included in the National Occupational Qualification Directory published by the Ministry of Human Resources and Social Security, thus it does not qualify for the continuing education special additional deduction [6]. Group 2: Correction Steps for Incorrect Reporting - If a taxpayer mistakenly reported the "Confidential Education" training certificate for the deduction, they should take two steps to correct it [7]. - Step 1: Void the special additional deduction information by logging into the personal income tax APP and selecting the corresponding year to click "Void" [9]. - Step 2: Correct the annual settlement declaration, which is crucial. After voiding the deduction, if the annual settlement for the corresponding year has been processed, a prompt will appear to correct the annual settlement [10]. Group 3: Important Reminders - Taxpayers have until June 30, 2025, to correct any errors made in the 2024 reporting period to avoid late fees [11]. - It is essential for taxpayers to rely on official information and avoid misinformation from the internet to protect their tax credit [11].

欢迎扫描下方二维码关注： 又是一年高考季，大学校园里即将迎来无数崭新的面孔，那么，你知道有哪些税收政策和我们大学生有关吗？今天， 申税小微将带你一起来学习！ 小王 我参加全国大学生课外学术科 技作品竞赛,得了科学技术部颁发 的奖金,要交个人所得税吗? 根据《中华人民共和国个人 所得税法》第四条规定,取得省 级人民政府、国务院部委和中国 人民解放军军以上单位,以及外 国组织、国际组织颁发的科学、 教育、技术、文化、卫生、体 育、环境保护等方面的奖金免征 个人所得税。 小文! 快毕业啦,我想创业,请问有 什么税收优惠政策可以享受呢? 根据《国家税务总局 人力资 源社会保障部 农业农村部 教育部 退役军人事务部关于重点群体和 自主就业退役士兵创业就业税收 政策有关执行问题的公告》(国家 税务总局 人力资源社会保障部 农 业农村部 教育部 退役军人事务部 公告2024年第4号)以及《上海市 关于明确重点群体创业就业税收 政策有关税费扣减标准的公告》 (沪财发〔2023〕 11号),自 2023年1月1日至2027年12月31 日,本市范围内符合重点群体条 件的高校毕业生、持《就业创业 证》 (注明"自主创业税收政 策 ...

Core Viewpoint - The article discusses the implementation of the water resource tax reform pilot program, detailing various exemptions and regulations regarding water usage for different entities and situations [4][5][6][7][8][9][11][12][13]. Group 1: Exemptions from Water Resource Tax - Rural collective economic organizations and their members are exempt from the water resource tax when using water from their own ponds or reservoirs [3]. - Households with a few chickens that use well water for drinking are not required to pay the water resource tax, as small-scale water usage for domestic and livestock purposes is exempt [4]. - Water management units that take water for resource allocation or scheduling are also exempt from the water resource tax [5]. - Temporary emergency water extraction during mining construction for safety reasons does not incur the water resource tax [6]. - Farmers who temporarily extract water from rivers for drought relief are exempt from the water resource tax [7]. - Agricultural water usage within specified limits is exempt from the water resource tax, covering various agricultural sectors [8]. - Military and armed police forces are exempt from the water resource tax when using self-supplied wells, provided they do not connect to urban public water supply networks [9]. Group 2: Tax Reduction for Efficient Water Use - Industrial enterprises that achieve water usage efficiency at or above national advanced standards can receive a 20% reduction in the water resource tax for the current year [11]. Group 3: Tax Obligations for Specific Water Usage - Beverage companies extracting water from nearby rivers for production are required to pay the water resource tax, as they are classified as taxpayers under the regulations [12]. - Urban public water supply enterprises must calculate their tax obligations based on a specified formula outlined in the regulations [13].

欢迎扫描下方二维码关注： 第四步 在结果展示列勾选需要下载的发票,点击 【下载】-【下载选中】。 第5步 在弹框内选择"文件下载类型",点击【确 认】显示提交成功即可批量下载发票。 件下载类型 X 取消 确认 点击【用票业务办理】-【发票查询统计】- 【全量发票查询】。 20 三等 进入"发票查询" 页面, 查询类型根据需 要选择"开具发票"或者"取得发票",选择相 应查询条件后,点击【查询】。 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，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 山西省税务局征纳互动平台 问一句一篇一收一评 税务非常努力,愿您非常满意 提供精准服务,愿您真心点赞 r 扫码注册并登录系统 来源山西税务 税宣速递 欢迎扫描下方二维码关注： ...

Core Viewpoint - The article emphasizes the importance of government policies aimed at fostering the development of specialized, refined, distinctive, and innovative enterprises through various tax incentives and support measures. Group 1: VAT Refund Policies - Eligible manufacturing and related industries can apply for a refund of incremental VAT credits starting from April 2022, with medium-sized enterprises eligible from May 2022 and large enterprises from June 2022 [1][2] - Eligible wholesale and retail industries can apply for a refund of incremental VAT credits starting from July 2022 [2] Group 2: VAT Deduction Policies - Advanced manufacturing enterprises can deduct an additional 5% of their deductible input VAT from their payable VAT from January 1, 2023, to December 31, 2027 [7] - Integrated circuit enterprises can deduct an additional 15% of their deductible input VAT from their payable VAT during the same period [8] - Industrial mother machine enterprises can also deduct an additional 15% of their deductible input VAT from their payable VAT from January 1, 2023, to December 31, 2027 [9] Group 3: R&D Expense Deduction Policies - Enterprises conducting R&D can deduct 100% of their actual R&D expenses from taxable income starting January 1, 2023, with a 200% deduction for expenses that form intangible assets [13] - Integrated circuit and industrial mother machine enterprises can deduct 120% of their actual R&D expenses from taxable income from January 1, 2023, to December 31, 2027, with a 220% deduction for expenses that form intangible assets [14] Group 4: Equipment Deduction Policy - From January 1, 2024, to December 31, 2027, enterprises can deduct the full cost of newly purchased equipment and instruments valued at no more than 5 million yuan in the current period, without annual depreciation [18] Group 5: High-tech Enterprise Tax Incentives - High-tech enterprises that are prioritized for support by the state will be taxed at a reduced corporate income tax rate of 15% [21]

Group 1 - The article discusses different types of batteries, including primary batteries, secondary batteries, fuel cells, solar cells, and other batteries [2][3] - Primary batteries are designed for single use and include zinc batteries, lithium batteries, and others [2] - Secondary batteries, also known as rechargeable batteries, include acid batteries, alkaline batteries, and redox flow batteries [2] Group 2 - Fuel cells convert chemical energy directly into electrical energy through an electrochemical process [2] - Solar cells convert solar energy into electrical energy and include crystalline silicon solar cells, thin-film solar cells, and compound semiconductor solar cells [2] - Other batteries refer to any batteries not classified as primary, secondary, fuel, or solar cells [3] Group 3 - The battery consumption tax is levied at the production, processing, and import stages, targeting manufacturers and importers [3] - The consumption tax rate for batteries is set at 4% [3] - There are tax exemptions for certain types of batteries, including mercury-free primary batteries and nickel-metal hydride batteries [4] Group 4 - When repackaging batteries from bulk to smaller packages, the act is considered a taxable event, and the responsible parties must declare and pay the consumption tax [5] - Manufacturers and processors of exempt battery products must provide a product testing report from a recognized quality supervision department [6][8] - Taxpayers must submit a detailed list of products along with the testing report, ensuring consistency with accounting and sales invoices [7] Group 5 - Taxpayers who commission the processing of recycled batteries must declare and pay consumption tax based on the selling price, allowing deductions for taxes already collected by the processing party [9]

Group 1 - The article provides a step-by-step guide for individuals to handle real estate transaction tax declarations through the "Guangdong Province Real Estate Transaction Intelligent Tax System" [2][3][4] - Users must log in and authenticate their identity before selecting personal business options related to real estate transactions [2][3] - The process includes selecting the city and district of the property, confirming the necessary information, and submitting required documents such as identification and purchase invoices [6][12][14] Group 2 - The system allows users to check the status of their tax declaration submissions after they have been reviewed by tax authorities [15] - It emphasizes the importance of confirming property details and buyer information, especially for properties that are the only or second home for the buyer [9][10] - The article highlights the need for users to upload supporting documents and provides a checklist of required materials for the tax declaration process [12][14]

Core Viewpoint - The article emphasizes the importance of promoting the use of new energy vehicles (NEVs) in rural areas to support rural revitalization and achieve carbon neutrality goals. It outlines a comprehensive plan for the 2025 NEV rural outreach initiative, which includes various activities and policies to enhance NEV adoption in these regions [3][4]. Group 1: Activity Theme and Content - The theme of the activity is "Green, Low-Carbon, Intelligent, Safe - Empowering New Rural Areas, Enjoying New Travel" [4]. - The initiative will showcase 124 selected NEV models that meet rural usage needs, focusing on quality and reputation, through exhibitions and test drives [4][9]. - Collaboration with NEV after-sales service providers, charging and battery swapping service companies, and financial service firms will be organized to improve the supporting environment for NEV applications in rural areas [4][5]. Group 2: Organizational Approach - The plan includes selecting typical county-level cities with low NEV promotion rates and significant market potential to host specialized events, which will also reach surrounding towns [5]. - Various stakeholders in NEV production, sales, finance, charging, and after-sales services are encouraged to participate, creating integrated promotional schemes that combine purchase incentives, energy support, and service guarantees [5][6]. - The activities will be conducted through a combination of online and offline methods, utilizing digital platforms for sales and consultations while organizing local events [5][6]. Group 3: Support Measures - The initiative will strengthen organizational leadership and inter-departmental collaboration to ensure effective implementation of related policies [6]. - Emphasis will be placed on adhering to local regulations and safety measures during the events, along with promoting public awareness and education about NEVs [6].

Core Viewpoint - The document outlines the procedures and criteria for the selection of advanced manufacturing enterprises eligible for the VAT additional deduction policy for the year 2025, emphasizing support for technological innovation and manufacturing development [2][3]. Summary by Sections Section 1: Definition and Criteria - The list referred to in the notification includes advanced manufacturing enterprises that qualify for the VAT additional deduction policy as defined by the Ministry of Finance and the State Taxation Administration [2]. - Advanced manufacturing enterprises are categorized as high-tech enterprises that are general taxpayers in the manufacturing sector, as per the relevant regulations [2]. Section 2: Application Process - Local industrial and information departments, in collaboration with technology, finance, and taxation departments, will determine the list of eligible enterprises [3]. - Enterprises must meet specific criteria, including having high-tech enterprise status in 2025 and meeting R&D expenditure and personnel requirements during the specified period [3]. - The sales revenue from manufacturing activities must account for over 50% of total sales, excluding VAT [3]. Section 3: Application Timeline - Enterprises already on the 2024 list can apply to continue their eligibility starting from April 30, 2025, with a submission window from the 1st to the 10th of each month until April 10, 2026 [5]. - New applicants can submit their applications from September 2025 until the same deadline in April 2026 [6]. Section 4: Policy Duration - Enterprises with valid high-tech status throughout 2025 can enjoy the policy from January 1, 2025, to April 30, 2026 [7]. - If the high-tech status expires within 2025 without renewal, the policy applies only for the duration of the status [8]. Section 5: Branch Applications - Branches of high-tech enterprises must report their information through the parent company, which will determine eligibility based on the overall sales and industry classification [11]. - For non-VAT consolidated taxpayers, both the parent and branch must calculate their sales and proportions separately [11]. Section 6: Compliance and Monitoring - Local departments are responsible for verifying the information submitted by enterprises and ensuring compliance with the criteria [13]. - Any changes in enterprise status, such as name changes or relocations, must be reported to maintain eligibility for the policy [14]. Section 7: Consequences of Non-compliance - Enterprises found to have provided false information or failing to meet the criteria will lose their eligibility and may face penalties, including the recovery of previously granted tax reductions [15].

欢迎扫描下方二维码关注： 供稿： 丽水市局 景宁县局 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，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 作者： 余修远 刘雅婷 杨佳雯 来源 浙江税务 欢迎扫描下方二维码关注： ...