Core Viewpoint - The article discusses recent tax policies aimed at supporting housing rental enterprises and small businesses, highlighting specific tax reductions and exemptions that can benefit these sectors [7][8][9]. Group 1: Housing Rental Tax Policies - For enterprises, social organizations, and other entities renting housing to individuals or specialized housing rental companies, a reduced property tax rate of 4% is applicable [7]. - Housing rental enterprises renting out affordable rental housing, after obtaining project recognition, will benefit from the same VAT policies as outlined for general housing rental [8]. Group 2: Support for Small and Micro Enterprises - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers, small and micro-profit enterprises, and individual businesses will see a 50% reduction in resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, and stamp duty (excluding securities transaction stamp duty) [8]. Group 3: Tax Policies for Technology Incubators - National and provincial technology incubators, university science parks, and state-registered maker spaces will be exempt from property tax and urban land use tax for properties used for incubation services [9]. - Income derived from providing incubation services to incubated entities will also be exempt from VAT [9].

Group 1 - The article discusses the tax implications related to real estate transactions, specifically focusing on land value-added tax and related deductions [4][6]. - It clarifies that when calculating land value-added tax, the stamp duty paid at the time of transfer is allowed to be deducted [4]. - The article outlines that the tax basis for urban maintenance and construction tax should be determined based on the end-of-period retained tax credits for value-added tax [4]. Group 2 - The article specifies that the tax obligation for purchasing pre-sale housing arises on the day the buyer signs the property transfer contract [4]. - It states that taxpayers must declare and pay the deed tax before handling the property registration procedures [4]. - It also mentions that green land within enterprise factory areas is subject to urban land use tax according to specific regulations [4].

欢迎扫描下方二维码关注： E 3 E 3 0 0 0 5 《国家税务总局关于发布〈股权转让所得个人所得 税管理办法（试行））的公告》（国家税务总局公 告2014年第67号，以下简称"67号公告" ）第十三 条规定了股权转让收入明显偏低但视为有正当理由 的条件，其中第二项具体为继承或将股权转让给其 能提供具有法律效力身份关系证明的配偶、父母、 子女、祖父母、外祖父母、孙子女、外孙子女、兄 弟姐妹以及对转让人承担直接抚养或者赡养义务的 抚养人或者赡养人。 我公司主要从事不动产租赁，房屋 占了公司总资产的60%，现一名股 东准备转让股权，税务机关要求出 具评估报告，为什么呢? 7 11 根据67号公告第十四条规定,被投资企业的土地使 用权、房屋、房地产企业未销售房产、知识产权、 探矿权、采矿权、股权等资产占企业总资产比例超 过20%，主管税务机关可参照纳税人提供的具有法 定资质的中介机构出具的资产评估报告核定股权转 让收入。由于您公司的房屋占企业总资产比例超过 了20%，需要提供资产评估报告。 ব্যবহ 000 我公司有两位股东准备转让股权，留 意到个人转让股权以股权转让收入减 除股权原值和合理费用后的余额为应 ...

Tax Declaration and Payment Schedule - Taxpayers are required to declare and pay value-added tax, consumption tax, urban maintenance and construction tax, education fee surcharge, local education surcharge, cultural industry construction fee, personal income tax, and vehicle and vessel tax from the 1st to the 15th of each month [9] - Social insurance contributions must be declared and paid from the 1st to the 25th of each month [9] - Property tax and urban land use tax declarations are to be made annually, with half-year payments due by the end of December each year [10] Tax Source Information Collection - Taxpayers can log into the electronic tax bureau to collect tax source information for property tax and urban land use tax, with a process for submitting new tax source information [11] - The system allows for automatic retrieval of collected tax source information for property tax and urban land use tax, enabling direct confirmation and submission of tax declarations [12] Online Tax Services - Taxpayers are encouraged to use the electronic tax bureau or its app for online tax payment, with options for remote assistance available through the "Yueyue" service for those needing additional help [13][14] - After completing real-name authentication on the electronic tax bureau, taxpayers can join the Shanxi Taxation WeChat enterprise account for tax knowledge and online service requests [14]

Group 1 - The article provides a tax calendar for various tax obligations, including value-added tax, consumption tax, and personal income tax, with specific deadlines for submission and payment [8][9][10] - It outlines the process for taxpayers to collect tax source information and submit their property tax and urban land use tax through the electronic tax bureau [10][11] - The article introduces an online consultation service called "Yueyue," which allows taxpayers to seek assistance remotely for tax-related inquiries and submissions [12][13]

Group 1 - The core viewpoint of the article is to clarify the Environmental Protection Tax in China, detailing the obligations, taxable objects, tax calculation methods, and preferential policies for taxpayers [2][3]. Group 2 - Taxpayers are defined as enterprises and other production operators that directly discharge taxable pollutants within the territory of the People's Republic of China [3]. - Taxable air pollutants and water pollutants are determined based on the equivalent pollution amount calculated from the discharge volume [4]. - The taxable amount for air pollutants is calculated as: pollution equivalent number × applicable tax rate; for water pollutants: pollution equivalent number × applicable tax rate; for solid waste: discharge volume × applicable tax rate; for noise: decibel level exceeding national standards × applicable tax rate [5]. Group 3 - The tax obligation arises on the day the taxpayer discharges taxable pollutants. The tax is calculated monthly and declared quarterly, with specific deadlines for filing [6]. - Certain situations are exempt from taxation, including agricultural production (excluding large-scale breeding), mobile pollution sources, and facilities that meet discharge standards [8]. - Tax reductions apply if the concentration of discharged pollutants is below 30% or 50% of the national standards, allowing for a 75% or 50% reduction in tax, respectively [10]. Group 4 - Common questions include how to calculate taxable pollutant discharge for enterprises lacking monitoring conditions, which can use specified coefficients and methods from relevant regulations [11]. - Taxpayers can enjoy tax credits for investments in environmental protection equipment, allowing for a 10% tax credit on the investment amount [13]. Group 5 - The article references several legal documents that provide the framework for the Environmental Protection Tax, including the Environmental Protection Tax Law and its implementation regulations [14].

Group 1 - The article emphasizes the importance of maintaining good tax credit as a "golden business card" for enterprises, highlighting that compliance with tax regulations is essential for building a solid foundation for development [6][8]. - It provides a step-by-step guide on how to access and manage tax payment credit information through the electronic tax bureau, including options to preview, print, or download the tax credit evaluation information [1][3][4]. Group 2 - The article explains the taxpayers subject to the Urban Maintenance and Construction Tax, which includes units and individuals paying Value-Added Tax (VAT) and Consumption Tax within the People's Republic of China [9]. - It outlines the tax basis for the Urban Maintenance and Construction Tax, which is calculated based on the actual VAT and Consumption Tax paid by the taxpayer [10][11]. - The article clarifies situations where the Urban Maintenance and Construction Tax is not applicable, such as for imported goods or services provided by foreign entities [12]. - It details the conditions under which taxpayers can deduct certain amounts from their Urban Maintenance and Construction Tax, specifically regarding VAT refunds [14]. - The article states that the obligation to pay the Urban Maintenance and Construction Tax coincides with the payment of VAT and Consumption Tax, and both should be paid simultaneously at the same location [15]. - It mentions that the Urban Maintenance and Construction Tax is generally not refundable when it is collected alongside VAT and Consumption Tax [16]. - The article cites relevant policy documents, including the Urban Maintenance and Construction Tax Law and announcements from the State Taxation Administration [17].

Core Viewpoint - The article discusses recent adjustments made by the State Taxation Administration regarding the withholding and prepayment of individual income tax for platform workers in the internet sector, allowing for cumulative withholding methods to ease the tax burden on these workers [1][6]. Group 1: Tax Withholding Methods - The new announcement allows internet platform companies to use cumulative withholding methods for tax prepayment, which is a change aimed at reducing the burden on platform workers [1]. - There are two categories for labor remuneration reporting: one that applies cumulative withholding and one that does not [1]. Group 2: Non-Cumulative Withholding - Non-cumulative withholding applies to general labor remuneration, categorized as one-time income or continuous income within a month [3]. - For non-cumulative withholding, if the income does not exceed 4,000 yuan, a deduction of 800 yuan is allowed; if it exceeds 4,000 yuan, a deduction of 20% of the income is applied [3]. Group 3: Cumulative Withholding - Cumulative withholding is applicable to specific groups, including full-time students earning income from internships and certain commission-based roles such as insurance agents and securities brokers [4]. - For cumulative withholding, a monthly deduction of 5,000 yuan is allowed, and tax rates range from 3% to 45% based on a seven-tier progressive rate system, replacing the previous three-tier system [5][6]. Group 4: Types of Income - Platform workers typically earn labor remuneration through various services provided via internet platforms, including live streaming, education, medical services, delivery, and more [5]. - The adjustments in tax withholding methods are expected to significantly lower the prepayment tax amounts for platform workers [6].

Group 1 - The article provides a step-by-step guide for correcting errors in previously filed stamp tax declarations through the electronic tax bureau [1][2][3] - It outlines the process of logging in, selecting the report to correct, modifying the necessary information, and submitting the corrected declaration [2][3] - After successful submission, taxpayers can either pay any due taxes or apply for a tax refund if applicable [3] Group 2 - The article emphasizes the importance of verifying tax amounts and related information before final submission to ensure accuracy [2] - It mentions potential issues that may arise during tax payment, such as existing unpaid taxes or system errors, and provides guidance on how to address these situations [10][12] - The article also briefly discusses the urban maintenance and construction tax, including who is liable and the basis for its calculation [15][16][19]

Group 1 - The article discusses the exemption of urban maintenance and construction tax for imported goods and services provided by foreign entities, indicating that these transactions are not subject to this tax [4] - It outlines the conditions under which the value-added tax (VAT) can be deducted from the urban maintenance and construction tax, specifically mentioning that only VAT determined by the general taxation method can be deducted [4] - The article clarifies that if VAT business occurs in another location, the urban maintenance and construction tax must be paid at the same time and place as the VAT [4] Group 2 - The article details the tax exemption policy for new energy vehicles, stating that for purchases made between January 1, 2024, and December 31, 2025, each vehicle is eligible for a tax exemption of up to 30,000 yuan [9] - It specifies that for purchases made between January 1, 2026, and December 31, 2027, the vehicle purchase tax will be halved, with a maximum deduction of 15,000 yuan per vehicle [9] - The eligibility for these tax benefits is based on compliance with the technical requirements for new energy vehicles as defined by relevant authorities [9][10]