增值税法系列宣传丨纳税地点

Group 1 - The core viewpoint of the article emphasizes the regulations regarding the tax declaration location for Value-Added Tax (VAT) as stipulated in the VAT Law of the People's Republic of China [4][5] Group 2 - Taxpayers with a fixed production and business location must declare taxes to the tax authority at their institution's location or residence [4] - Taxpayers without a fixed location must declare taxes to the tax authority at the location where taxable transactions occur [4] - Individuals selling or leasing real estate, transferring natural resource usage rights, or providing construction services must declare taxes to the tax authority at the location of the real estate, natural resources, or construction services [4] Group 3 - Importers must declare taxes according to the location specified by customs regulations [5] - Withholding agents must declare and pay withheld taxes to the tax authority at their institution's location or residence; if located overseas, they must declare to the tax authority at the location of the taxable transaction [5] Group 4 - The article outlines the key points of the individual income tax special additional deductions, particularly focusing on major medical expenses [9] - Taxpayers can deduct medical expenses exceeding 15,000 yuan after insurance reimbursements, up to a limit of 80,000 yuan during annual tax reconciliation [11][20] - Medical expenses incurred by a taxpayer's spouse or minor children can be deducted by the taxpayer, while expenses for parents are not included in the deduction scope [12][13] Group 5 - Taxpayers should retain original or copied receipts for medical services and insurance reimbursements for verification purposes [14] - If both spouses have qualifying medical expenses, they can choose to deduct all expenses under one spouse, with a combined maximum deduction limit of 160,000 yuan [16] - Medical expenses incurred across different tax years are calculated based on the settlement date of the medical expenses [17] Group 6 - Expenses incurred at private hospitals can qualify for the major medical deduction if they are reflected in the medical insurance settlement system [19] - The relationship between the "deductible threshold" and the deduction limit is clarified, with the threshold set at 15,000 yuan and the limit at 80,000 yuan [20]