12366热点问答（2026年2月）

Group 1 - Small-scale taxpayers can apply a reduced VAT rate of 1% for certain taxable transactions, excluding the sale or rental of real estate, from January 1, 2026, to December 31, 2027 [2] - General taxpayers providing labor dispatch services can deduct wages, benefits, and social insurance contributions paid to dispatched employees from their taxable sales amount from January 1, 2026, to December 31, 2027 [3] - The VAT exemption threshold for small-scale taxpayers is determined by the State Council, and those whose sales do not reach this threshold are exempt from VAT [4] Group 2 - General taxpayers purchasing domestic passenger transport services can deduct input VAT based on specific criteria, including obtaining electronic invoices [4] - The deadline for employers to declare the annual social insurance contribution wage for 2026 is extended to February 24, 2026, with adjustments allowed until June 30 for previously declared wages [4]