Group 1 - The article discusses the tax implications of company mergers, specifically stating that companies merging and retaining the original investment entities will be exempt from deed tax on the transfer of land and property rights [4][6]. - It clarifies that the term "investment entity" refers to the original contributors who must exist in the restructured company, and their contribution ratios may change [4][6]. - The article also addresses whether companies selling non-property parking spaces or basements are subject to stamp duty based on property transfer documents [4][6]. Group 2 - The article outlines the regulations regarding the annual taxable sales amount for VAT taxpayers, indicating that it includes all taxable sales within a continuous 12-month period, excluding certain transactions like the sale of intangible assets or real estate [10][12]. - It specifies that adjustments to sales amounts due to corrections or audits should be accounted for in the corresponding tax period [10]. - The article mentions that small-scale taxpayers and certain financial institutions can opt for a quarterly tax period instead of a monthly one [12][13].
北京市车船税缴纳期限如何规定？财产和行为税问题汇总
蓝色柳林财税室·2026-02-13 15:04