Group 1 - The article discusses the process of tax clearance declaration and tax cancellation procedures, highlighting various reasons for cancellation [4][5][6] - It outlines the steps for selecting cancellation reasons, including legal dissolution, project completion, and administrative revocation [5][6][7] - The system provides immediate processing options for eligible applicants, with prompts for confirmation and success notifications [6][9][10] Group 2 - The article details the conditions under which immediate cancellation can be processed, including the absence of unresolved matters [6][8][9] - It explains the scenarios where cancellation may not proceed due to pending issues, requiring users to address these before reapplying [8][9][10] - The article emphasizes the importance of following up on pending matters to ensure successful tax clearance and cancellation [7][8][9] Group 3 - The article mentions the specific tax policies related to idle land fees, including exemptions for non-profit institutions and reduced fees for certain services [26][27][28] - It outlines the procedures for applying for refunds of non-tax revenue and the conditions under which these refunds can be processed [24][26] - The article references various regulatory documents that govern the collection and management of idle land fees and related tax policies [27][28]

欢迎扫描下方二维码关注： 来源山西税务税宣速递 欢迎扫描下方二维码关注： 根据《国家税务总局关于完善调整部分纳 税人个人所得税预扣预缴方法的公告》(国家税 务总局公告2020年第13号) 规定: 一、对一个纳税年度内首次取得工资、薪金 所得的居民个人, 扣缴义务人在预扣预缴个人所 得税时, 可按照5000元/月乘以纳税人当年截至 本月月份数计算累计减除费用。 四、本公告所称首次取得工资、薪金所得的 居民个人,是指自纳税年度首月起至新入职时, 末取得工资、薪金所得或者未按照累计预扣法 预扣预缴过连续性劳务报酬所得个人所得税的 居民个人。 满足以上条件的首次入职人员,扣缴义务 人可以通过自然人电子税务局(扣缴端)进行 人员信息采集, "入职年度就业情形"可根据实 际情况选择"当年首次入职学生"或"当年首 次入职其他人员",系统会自动计算出累计减 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 载公司为增值税一般纳税人 的新设立 ...

Group 1 - The article discusses the process for taxpayers to batch print electronic invoices through the electronic tax bureau [2][3] - It outlines the steps to access the "Invoice Query Statistics" section on the electronic tax bureau platform [3][4] - The article provides details on the types of queries available, including querying issued and received invoices, as well as historical tax deduction information [5][6] Group 2 - The article mentions the new regulations regarding the withholding and prepayment of individual income tax for employees who first receive salary income within a tax year [14][15] - It specifies that employers can calculate cumulative deductions based on a monthly threshold of 5000 yuan multiplied by the number of months worked in the year [14][15] - The article also highlights the eligibility criteria for new employees to benefit from these tax deductions [15] Group 3 - The article explains the "Six Taxes and Two Fees" reduction policy for newly established enterprises that are general VAT taxpayers [21] - It states that such enterprises can enjoy tax reductions if they meet specific criteria, including having fewer than 300 employees and total assets not exceeding 50 million yuan [21] - The policy aims to support small and micro enterprises in non-restricted industries during their initial establishment phase [21]

Group 1 - The article discusses the eligibility of newly established enterprises registered as general VAT taxpayers to enjoy the "Six Taxes and Two Fees" reduction policy when purchasing real estate and paying stamp duty [2][3] - According to the announcement from the State Taxation Administration, newly established small and micro enterprises engaged in non-restricted and non-prohibited industries can apply for the "Six Taxes and Two Fees" reduction if they meet specific criteria, including having no more than 300 employees and total assets not exceeding 50 million yuan [3] - The policy aims to support small and micro enterprises by providing tax relief, thereby encouraging their growth and sustainability in the market [3] Group 2 - The article references a specific announcement regarding the continuation of VAT policies for second-hand car dealers, indicating a reduced VAT rate of 0.5% for the sale of second-hand vehicles [8] - The definition of second-hand vehicles is provided, specifying that they must be registered and not yet reach the mandatory scrapping standard before being sold [8] - This policy is set to remain in effect until December 31, 2027, indicating a long-term support strategy for the second-hand car industry [8]

Core Viewpoint - The article discusses the tax exemption policy for life insurance products with a duration of one year or more, detailing the types of insurance that qualify and the implications for insurance companies [2][3][6]. Group 1: Tax Exemption Policy - The policy exempts premium income from value-added tax (VAT) for life insurance products with a duration of one year or more [2]. - Qualifying insurance types include life insurance, pension annuity insurance, and health insurance, all of which must meet specific criteria [3][5]. Group 2: Eligibility and Conditions - Life insurance is defined as insurance based on the lifespan of individuals [3]. - Pension annuity insurance must provide benefits based on the insured's survival and cannot have a payout age lower than the national retirement age [3]. - Health insurance is defined as insurance that compensates for losses due to health-related issues [5]. Group 3: Implementation Details - Only insurance companies can benefit from this tax exemption; insurance agency enterprises are not eligible [6]. - Insurance companies must handle the input tax corresponding to the exempted items by making adjustments [6].

Core Viewpoint - The article discusses the implementation and calculation methods of individual income tax in China, specifically focusing on labor remuneration, manuscript remuneration, and royalties, providing detailed guidelines for tax withholding and payment [6][7]. Summary by Sections Tax Calculation Methods - Labor remuneration, manuscript remuneration, and royalties are categorized as one-time income or continuous income based on the frequency of receipt, with specific guidelines for each type [6]. - For labor remuneration and manuscript remuneration, if the income does not exceed 4,000 yuan, a deduction of 800 yuan is applied; if it exceeds 4,000 yuan, a deduction of 20% is applied [7]. Taxable Income and Rates - The taxable income for labor remuneration, manuscript remuneration, and royalties is calculated as the income amount after deducting expenses. Manuscript income is calculated at 70% of the total income [7]. - The applicable withholding tax rates for labor remuneration are progressive, ranging from 20% to 40%, while manuscript remuneration and royalties are subject to a flat rate of 20% [8]. Withholding Tax Table - A detailed withholding tax table is provided, indicating the taxable income brackets and corresponding withholding rates: - Income not exceeding 20,000 yuan is taxed at 20% - Income between 20,000 and 50,000 yuan is taxed at 30% with a deduction of 2,000 yuan - Income exceeding 50,000 yuan is taxed at 40% with a deduction of 7,000 yuan [8].

Core Viewpoint - The announcement from the Ministry of Finance and the State Taxation Administration regarding the improvement of the VAT end-of-period credit refund policy will take effect from September 1, 2025, outlining specific eligibility criteria and procedures for taxpayers to apply for VAT refunds. Summary by Sections Eligibility Criteria for VAT Refund - Taxpayers must meet the following conditions to apply for the VAT end-of-period credit refund: - Taxpayer's credit rating must be A or B [2] - No instances of fraudulently obtaining VAT credits or invoices in the past 36 months [3] - No more than one tax evasion penalty from tax authorities in the past 36 months [4] - Must not have enjoyed VAT immediate refund or deferred refund policies since April 1, 2019, unless specified otherwise [5] Application Process for Refund - Taxpayers wishing to return previously refunded VAT credits must submit a "Refund Application Form" through the electronic tax bureau or tax service hall [6] - Upon returning the refunded VAT credits, taxpayers can continue to deduct input VAT in their subsequent tax declarations [6] Calculation of Refundable VAT Credits - The refundable VAT credits for eligible manufacturing and other specified industries are calculated using the formula: Refundable VAT Credits = End-of-Period VAT Credits × Input Composition Ratio × 100% [9] - The input composition ratio is determined based on the proportion of deductible VAT from specified invoices during the relevant period [10] Credit Rating Considerations - The credit rating used for eligibility is based on the taxpayer's rating at the time of submitting the refund application [11] Handling of VAT Debts - Taxpayers with both VAT debts and end-of-period VAT credits will have their refundable VAT credits determined after offsetting the debts with the latest VAT declaration [12] Submission of Refund Applications - General VAT taxpayers must submit their refund applications in the month following the fulfillment of eligibility conditions, after completing their VAT tax declaration [14] Impact of Returning Refunds on Future Applications - Taxpayers who return all previously received VAT refunds cannot apply for immediate refunds or deferred refunds for transactions occurring after the return [15] Post-Approval Actions - After the tax authority approves the VAT refund application, taxpayers must adjust their end-of-period VAT credits accordingly and report the approved refundable amount in their VAT declarations [16]

Group 1 - The article discusses the tax deduction process for employees who fail to report special additional deductions in a timely manner, allowing them to claim deductions during the annual tax reconciliation from March 1 to June 30 of the following year [3] - For new employees, particularly recent graduates, the cumulative deduction for individual income tax is calculated based on the number of months worked, with a specific example showing a total deduction of 45,000 yuan for a September salary of 7,000 yuan [3] - The article outlines tax incentives for companies hiring disabled individuals, stating that wages paid to disabled employees can be deducted at 100% when calculating taxable income, as per the relevant tax laws [3][4] Group 2 - The article mentions that small-scale taxpayers and micro-enterprises can enjoy additional tax relief under the "six taxes and two fees" reduction policy, which can be combined with other existing tax benefits [12] - It clarifies that the order of enjoying tax benefits allows for the "six taxes and two fees" reduction to be applied after other tax relief measures have been utilized [15] - The calculation basis for the "six taxes and two fees" reduction is the taxable amount after deducting any previously applicable tax reductions [19]

Group 1 - The article discusses the tax declaration process for small-scale taxpayers, particularly focusing on the sales thresholds for VAT exemption [4][8]. - When total monthly sales are less than or equal to 100,000 yuan (or quarterly sales less than or equal to 300,000 yuan), specific reporting requirements are outlined for both cases of issuing VAT invoices and not issuing them [4][6]. - For sales exceeding 100,000 yuan in a month (or 300,000 yuan in a quarter), a reduced VAT rate of 1% applies, and the corresponding tax amount should be reported accordingly [8]. Group 2 - The tax declaration form for small-scale taxpayers includes sections for reporting exempt sales, including those for micro-enterprises and those not reaching the threshold [5][7]. - The form requires detailed entries for various categories of sales, including goods, services, and exempt sales, with specific calculations for tax liabilities based on the applicable rates [5][9]. - The article emphasizes that taxpayers can enjoy multiple tax relief policies, including the "Six Taxes and Two Fees" reduction, in conjunction with other existing tax benefits [14][16].

Tax Reduction Policies - The article outlines a tax reduction policy effective from January 1, 2023, to December 31, 2027, which includes a 50% reduction in various taxes for small-scale taxpayers, small and micro enterprises, and individual businesses [3] - The specific taxes affected include resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding securities transaction stamp duty), cultivated land occupation tax, education fee surcharge, and local education surcharge [3] Eligibility Criteria - Small and micro enterprises are determined based on the annual income tax settlement results. If a company qualifies as a small and micro enterprise after the settlement, it can enjoy the "six taxes and two fees" reduction from July 1 of the settlement year to June 30 of the following year [4] - If a company no longer qualifies as a small and micro enterprise, it must stop applying for the tax reduction. However, if it is a small-scale VAT taxpayer, it can still apply for the reduction [4] Timeline for Tax Reduction - The article provides a timeline for the tax reduction benefits for the years 2023 to 2027, detailing the specific periods during which companies can apply for the "six taxes and two fees" reduction [5] New Enterprises and Tax Benefits - Newly established enterprises registered as general VAT taxpayers can apply for the "six taxes and two fees" reduction if they meet specific criteria, including not exceeding 300 employees and total assets of 50 million [5] - After the first tax settlement, if a new enterprise is determined not to be a small and micro enterprise, it cannot apply for the reduction from the following month until June 30 of the next year [5] Tax Exemption for Cultural and Religious Services - The article mentions that certain cultural and religious venues, such as museums and temples, can exempt their ticket revenues from VAT [18][20]