Group 1 - The article discusses the implications of advance payment of vehicle insurance fees by taxpayers and the reasons why insurance companies do not collect the next year's vehicle tax in advance [11] - It explains that for vehicles with mandatory insurance purchased across years, insurance companies cannot collect the next year's vehicle tax if the tax for the current year has already been paid [11] - Taxpayers are advised to keep vehicle information on file and reminded to pay the vehicle tax through policy amendments or renewals in the following year [11] Group 2 - The article highlights key points regarding consumption tax and its application to specific consumer goods [12] - It clarifies that consumption tax applies only to taxable consumer goods and not to all items [12] - The article outlines scenarios where "deemed sales" apply, particularly when self-produced taxable consumer goods are used for non-taxable purposes, necessitating tax payment at the time of transfer [13]
【一图读懂】2026年度用人单位社会保险费年度缴费工资申报政策问答（第一期）
蓝色柳林财税室·2026-01-18 01:58