Group 1 - The article discusses a tax policy allowing enterprises to deduct the cost of newly purchased equipment and tools valued at no more than 5 million yuan in a single accounting period from January 1, 2018, to December 31, 2027, without annual depreciation [2] - Enterprises must determine eligibility for this tax benefit based on the timing of the equipment purchase, with specific guidelines for cash purchases, installment payments, and self-constructed assets [2] - The policy is based on several official documents, including the Ministry of Finance and the State Administration of Taxation's notifications regarding the deduction of equipment and tools for corporate income tax [2]

Key Points - The article discusses the recent updates on individual income tax special additional deductions for the year 2026, including various scenarios and questions raised by taxpayers [1][2][3] Group 1: Housing Loan Interest Deduction - Couples with separate housing loans before marriage can choose to deduct 100% of the interest from one property or split the deduction 50% for each property, but the method cannot change within the same year [1] Group 2: Medical Expense Deduction - For taxpayers hospitalized at the end of the year and discharged at the beginning of the next year, the medical expenses are considered deductible in the year of discharge based on the settlement date [2] Group 3: Elderly Care Deduction - Non-only child taxpayers can share a monthly deduction limit of 3000 yuan among siblings, with each sibling's share not exceeding 1500 yuan [2] Group 4: Tax App Modifications - Taxpayers can modify spouse information in the individual income tax app by navigating to "My" and then "Family Members" [2] Group 5: Deduction Submission Process - If taxpayers choose to have their special additional deduction information submitted by the withholding agent, they only need to provide this information once per deduction year, not monthly [2]

Group 1 - The article provides a detailed guide on how to confirm input invoices for VAT general taxpayers during tax declaration [2][4][10] - The process involves logging into the electronic tax bureau and navigating to the invoice confirmation section, where users can select between deductible and non-deductible invoices [4][5] - Specific steps include entering filtering criteria, submitting the selection, and confirming the statistics for the selected invoices [6][8][10] Group 2 - The article emphasizes the importance of confirming invoices before tax declaration, particularly for agricultural products and other specific tax categories [8][9] - It mentions that invoices issued after May 1, 2023, can be selected for deduction confirmation, highlighting the relevance of date in the process [9][10] - The confirmation process is completed when a success message appears, allowing users to revoke confirmation if needed [10]

Group 1 - The article provides a step-by-step guide for taxpayers to report their bank account information through the new electronic tax bureau system [5][10] - Taxpayers can perform actions such as adding, changing, or canceling bank account information after logging into the system [5] - The process includes filling out bank account details, submitting the information, and downloading the taxpayer's bank account report in PDF format upon successful submission [5] Group 2 - The article mentions that taxpayers can also handle overdue personal income tax declarations through the electronic tax bureau system [11][12] - Specific instructions are provided for units needing to make supplementary declarations for individual income tax, including switching the tax period and submitting necessary forms [11][12] - The article emphasizes that certain conditions apply for supplementary declarations, particularly for tax periods prior to August 2019 [12]

欢迎扫描下方二维码关注： 温馨提示: SII ●若共有人间有夫妻关系,只需选择其中一人维护家 庭成员信息。 5 跳转到【增量房信息核对】界面，核对无误后下 滑到底端点击"申报"。 增量房申报信息核对 く返回 式） 合同金额: 1160000 共有方式: 单独所有 合同金额是否含税: 是 快速折算率: 0.09 不含税合同金额: 1064220.18 承受方信息(1) 承受方姓名: H 所占份额(%) : 100 套次: 其他 本期是否适用小微企"六税两费"减 定 征政策: 减征政策适用主体: 增值税小规模纳税人 应缴税款: 31926.61 详情 申报 9 P a e 第三步:缴纳契税 点击"申报"后会跳转到【查询税款信息】 界面，直接点击"查询税款信息"。 选择缴 税方式。 く返回 税费缴纳 纳税人识别号: 纳税人名称: F 税款所属期起: 请选择时间 税款所属期止: 请选择时间 开票范围: 所有 查询税款信息 温馨提示: ● 选择支付宝和微信缴纳方式，需从绑定支付宝、微 信的银行卡里扣税, 不能从零钱、零钱通、余额、 88】立即登录 网 | 网上网 | 网上网 | 网 您想在专项目 | 帮您 都关人 | ...

欢迎扫描下方二维码关注： (5) 注明旅客身份信息公路、水路等其他客票 购进旅客运输服务应当如何计算抵扣进项 科额? 答 （一）取得符合条件的国内旅客运输服务的 增值税专用发票，其进项税额允许从销项税额中 抵扣。 (二）未取得增值税专用发票的，暂按照以 下规定确定讲项税额: 根据《国家税务总局 财政部 中国国家铁 路集团有限公司关于铁路客运推广使用全面数 字化的电子发票的公告》，自2025年10月1日 起,纸质火车票正式停用,全面使用电子发票 (铁路电子客票）。需要报销入账的旅客，应 当取得电子发票（铁路电子客票）。乘车日期 在2025年9月30日前的，旅客取得的铁路车票 (纸质报销凭证）仍可报销入账。 例如:纳税人A取得一张铁路电子客票, 票面金额是300元，可以抵扣的进项税额是 300/（1+9%）×9%=24.77元。 3.注明旅客身份信息的航空运输电子客票行程单 暨价+燃 90% 油附加费) 讲师精细 《国家税务总局 财政部 中国民用航空局关 于民航旅客运输服务推广使用全面数字化的电 子发票的公告》，自2025年10月1日起，纸质 机票行程单正式停用,全面使用电子发票(航 空运输电子客票行程单）。原纸 ...

Group 1 - The article emphasizes the importance of tax payment credit levels as a key reference for identifying reliable business partners, with A-level taxpayers representing the highest credit rating, indicating good compliance and creditworthiness [3][4]. - Tax authorities have made it easier for businesses to verify if their partners are A-level taxpayers by publishing relevant lists, which can be accessed through the National Taxation Administration's website [3][4]. - The steps to check the A-level taxpayer status include navigating to the National Taxation Administration's website, selecting the appropriate sections, and entering specific identification information to retrieve the taxpayer's credit status [4]. Group 2 - The article provides a detailed guide on how to access the A-level taxpayer list, highlighting the user-friendly process designed to facilitate verification for businesses [4]. - It mentions that the A-level taxpayer list is part of the tax credit management measures aimed at promoting transparency and encouraging compliance among businesses [3]. - The article serves as a reminder for businesses to utilize these resources to ensure they engage with credible partners, thereby reducing potential risks associated with tax compliance [3].

Group 1 - The article provides a step-by-step guide for taxpayers on how to log in to the electronic tax bureau and apply for the reissuance of export tax refund certificates [1][2][3] - It outlines the process of selecting the type of lost certificate and retrieving relevant information such as original certificate number, issuing authority, and date [4][6] - Taxpayers can save their data, upload necessary documents, and edit details before final submission [7][8][9][11] Group 2 - The article includes instructions on how to correct or void tax declarations through the electronic tax bureau, emphasizing the importance of submitting accurate information [16][17] - It specifies that voiding a declaration is only possible within the corresponding declaration period and under certain conditions, such as not having issued payment certificates [17] - The article also mentions that corrections to corporate income tax quarterly declarations are limited to the most recent submitted quarter, with specific rules for annual reports [17]

Group 1 - The article provides a step-by-step guide on how to confirm and report the special additional deductions for individual income tax for the year 2026, specifically focusing on childcare for children under three years old [5][6][8]. - Users are instructed to log into the personal income tax app, select the relevant options for special additional deductions, and prepare necessary information such as children's identity details [5][6]. - The article emphasizes the importance of verifying personal and spouse information during the reporting process, and provides instructions on how to add any missing information [6][7]. Group 2 - The article clarifies that the deduction for each child is capped at a standard amount of 2000 yuan per month, and the total deduction ratio claimed by both parents cannot exceed 100% [10][11]. - It outlines two common methods for parents to allocate the deduction: one parent can claim 100% of the deduction, or both can claim 50% each [11]. - The article also mentions the option for taxpayers to choose between having the deduction processed by the withholding agent monthly or reporting it annually during the tax reconciliation [8].

Group 1 - The article discusses the exemption of vehicle purchase tax for new energy vehicles purchased between January 1, 2024, and December 31, 2025, with a maximum exemption amount of 30,000 yuan per vehicle [4] - An example is provided where if a consumer purchases a new energy vehicle priced at 300,000 yuan, the tax due would be 30,000 yuan, which is fully exempted. However, for a vehicle priced at 500,000 yuan, the tax due would be 50,000 yuan, and the consumer would need to pay 20,000 yuan after the exemption [4]