Group 1 - The article discusses the tax treatment of year-end bonuses, specifying that the income belongs to the year it is actually paid out [5][6] - For bonuses paid in December 2025, they are considered 2025 income, while those paid in January 2026 are classified as 2026 income [6] - The article outlines the process for individual income tax reconciliation, indicating that taxpayers can choose between separate taxation or inclusion in comprehensive income during the reconciliation period [6] Group 2 - The article provides instructions on how to query the status of cross-regional tax matters through the national electronic tax bureau [7][8] - It details the steps for accessing the cross-regional tax matters management feature, including logging in and navigating the interface [8][9] - Users can check the status of their reports, including whether they have been reported, verified, or are pending feedback [9]
土地增值税预征的计税依据是什么？
蓝色柳林财税室·2026-01-26 01:54