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客户从交易所购入标准黄金,发生实物交割出库的,应如何操作?
蓝色柳林财税室·2025-11-22 12:49

Group 1 - The article discusses the process for individuals to apply for personal income tax records starting from January 1, 2019, through various methods including the Personal Income Tax APP, the Natural Person Electronic Tax Bureau web portal, and in-person at tax service halls [8][9]. - It outlines three specific methods for obtaining tax records: via the Personal Income Tax APP, through the Natural Person Electronic Tax Bureau web portal, and by visiting tax service halls with valid identification [8][10]. - The article highlights a tax policy for small-scale VAT taxpayers, stating that those with monthly sales below 100,000 yuan are exempt from VAT, and those subject to a 3% tax rate can benefit from a reduced rate of 1% [10][11]. Group 2 - The VAT exemption policy for small-scale taxpayers is set to remain in effect until December 31, 2027 [10]. - The policy is based on the announcement from the Ministry of Finance and the State Taxation Administration regarding VAT reductions for small-scale taxpayers [11].