欢迎扫描下方二维码关注： 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。 来源 山西税务税宣速递 欢迎扫描下方二维码关注： 有可親收优惠? 根据《财政部 税务总局 住房城乡建设部关 于完善住房租赁有关税收政策的公告》(财政 部 税务总局 住房城乡建设部公告2021年第24 号) 规定: 二、对企事业单位、社会团体以及其他组 织向个人、专业化规模化住房租赁企业出租住 房的,减按4%的税率征收房产税。 三、对利用非居住存量土地和非居住存量 房屋 (含商业办公用房、工业厂房改造后出租用 于居住的房屋) 建设的保障性租赁住房, 取得保 障性租赁住房项目认定书后, 比照适用第一条、 第二条规定的税收政策,具体为:住房租赁企业 向个人出租上述保障性租赁住房, 比照适用第 一条规定的增值税政策;企事业单位、社会团体 以及其他组织向个人、专业化规模化住房租赁企 业出租上述保障性租赁住房, 比照适用第二条 规定的房产税政策。 根据《财政部 ...

欢迎扫描下方二维码关注： 来源： 北京税务 上和181010 务人在计算土地增值 税时允许扣除在转让 时缴纳的印花税。 03 企业当期增值税有留抵税额的情况，请问 附加税的计税依据应如何确定? 根据《中华人民共和国城市维护建设税 法》第二条的规定: 城市维护建设税的计税依 % 据应当按照规定扣除期末留抵 退税退还的增值税税额。 (04) 购买期房的契税纳税义务发生时间如何 确定? 根据《中华人民共和国契税法》（中 华人民共和国主席令第五十二号）第九条 规定 : 契税的纳税义务发生时间， 257 12 为纳税人签订土地、房屋权属转 移合同的当日，或者纳税人 取得其他具有土地、房屋权 属转移合同性质凭证的当日。 第十条规定： 纳税人应当在依法办理土地、房屋权属 登记手续前申报缴纳契税。 因此，购买期房的纳税义务发生时间应 为签订房屋买卖合同（含期房买卖合同、预 售合同、现房买卖合同等）的当日。 05 | 绿化用地是否缴纳城镇土地使用税? 根据《国家税务局关于印发〈关于土 地使用税若干具体问题的补充规定〉的通 知》（国税地字〔1989〕140号）第十三 条规定: 对企业厂区（包括生产、办公 及生活区）以内的绿化用地 ...

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 ...

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： 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。 办税日历 | I n 五 六 ■ III 5 1 2 3 4 6 7 10 12 9 11 13 14 8 19 1 ह 17 20 21 16 18 27 22 23 25 26 28 24 29 30 31 01日-15日 01日-25日 申报缴纳单位社会保险费 申报缴纳增值税、消费税、城市维护建设税、教 育费附加、地方教育附加、文化事业建设费、个人 所得税、车船税代收代缴纳税义务人(保险机构) 01日-31日 申报缴纳房产税、城镇土地使用税、2025年度车 船税纳税义务人为自然人 申报缴纳房产税、城镇土地使用税 房产税按年征收,分半年缴纳。下半年应缴纳 税款于当年12月底前申报缴纳。 税源信息采集(若税源信息采集无变 化,则直接到第二 房产税/城镇土地使用税申报 自动带出已采集的税源信息, 可直接 ...

欢迎扫描下方二维码关注： 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。 来源山西税务税宣速递 欢迎扫描下方二维码关注： 办税日历 | I n 五 六 ■ III 5 1 2 3 4 6 7 10 12 9 11 13 14 8 19 1 ह 17 20 21 16 18 27 22 23 25 26 28 24 29 30 31 01日-15日 申报缴纳增值税、消费税、城市维护建设税、教 育费附加、地方教育附加、文化事业建设费、个人 所得税、车船税代收代缴纳税义务人(保险机构) 房产税按年征收,分半年缴纳。下半年应缴纳 税款于当年12月底前申报缴纳。 税源信息采集(若税源信息采集无变 化,则直接到第二 纳税人可通过登录电子税务局,点击【我要办 税】-【税费申报及缴纳】-【财产和行为税税源采 集及合并申报】-【新增税种】-选择"房产税/城镇 土地使用税",点击【税源采集】-【新增】,录入税 源信息, 填写完毕后点击【提交】 ...

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]