冰雪税语，冬日快乐滑雪行

Core Viewpoint - The article discusses various tax policies that support the snow sports industry, particularly focusing on equipment purchases, tax refunds, and personal income tax deductions for ski instructors, which collectively enhance the operational capacity and financial health of ski resorts and related businesses [3][5][10]. Policy Content - From January 1, 2024, to December 31, 2027, businesses can deduct the cost of newly purchased equipment and tools valued at no more than 5 million yuan as a one-time expense for tax purposes, rather than depreciating it over several years [4][5]. - Equipment and tools refer to fixed assets excluding buildings and structures [5]. Tax Refund Policy - The government allows ski resorts to apply for a refund of a portion of the value-added tax (VAT) paid on new ski equipment, which helps them maintain and update their gear more effectively [6][7]. - For taxpayers (excluding certain industries) with a VAT credit balance greater than zero for six consecutive months, they can apply for a refund of the newly increased credit amount, with a refund rate of 60% for amounts up to 10 million yuan and 30% for amounts exceeding that [7]. Personal Income Tax Deductions - Ski instructors can benefit from a personal income tax deduction of 3,600 yuan for obtaining national vocational qualifications, which incentivizes skill enhancement in the industry [10][11]. - This deduction acts as a financial reward for instructors who invest in their professional development [10]. Small Business Tax Exemption - Small businesses, such as tea shops, with monthly sales not exceeding 100,000 yuan are exempt from VAT, reducing their financial burden and allowing them to focus on quality service [12][13].