Key Points - The article discusses the implementation of a water resource tax in Shanxi Province, detailing the applicable tax rates for different types of water usage [3][4]. - The tax rates vary based on the type of water used, with specific rates for agricultural production, public water supply, and special water usage [3]. - There are penalties for unauthorized water extraction, with increased tax rates applied based on the extent of the over-extraction [4]. - The new tax regulations will take effect on December 1, 2024 [4]. Tax Rates Summary - Surface water for agricultural production is taxed at 0.05 yuan per cubic meter, while for special water usage, the rate is 5 yuan per cubic meter [3]. - Groundwater for agricultural production is taxed at 0.2 yuan per cubic meter, with special usage at 20 yuan per cubic meter [3]. - Other water usage types, such as geothermal water, have varying rates, with some at 1.4 yuan per cubic meter [3]. Penalty Structure - Unauthorized water extraction exceeding the planned amount by 20% incurs a penalty of double the applicable tax rate [4]. - If the over-extraction is between 20% and 40%, the penalty increases to 2.5 times the applicable tax rate [4]. - For over-extraction exceeding 40%, the penalty is three times the applicable tax rate [4]. Implementation Date - The new water resource tax regulations will be implemented starting December 1, 2024 [4].

Core Viewpoint - The article discusses the calculation methods for export tax refunds and exemptions, focusing on the criteria and conditions for cross-border e-commerce enterprises to apply for these tax benefits. Group 1: Tax Refund Calculation - The current tax refund amount is calculated based on the current exempt purchase price of raw materials multiplied by the export goods tax refund rate [2] - The tax basis for VAT refunds on exported goods is the actual Free on Board (FOB) price [3] - For goods processed and exported, the tax basis is determined by the FOB price minus the amount of customs bonded imported materials included in the exported goods [4] Group 2: Conditions for Cross-Border E-Commerce Enterprises - Cross-border e-commerce export enterprises must meet four conditions to apply for VAT and consumption tax refunds: they must be general VAT taxpayers, have registered for export tax refunds, have customs export declarations, and ensure that the export goods are received within the refund application period [15][17] - The tax basis for VAT refunds on exported goods is the amount specified on the VAT special invoice or the customs import VAT payment certificate [7][8] Group 3: Specific Cases and Examples - For foreign trade enterprises exporting goods (excluding commissioned processing and repair goods), the tax basis for VAT refunds is the amount indicated on the VAT special invoice for purchased export goods [7] - In cases of commissioned processing and repair goods, the tax basis is the processing and repair fees indicated on the VAT special invoice [8]

Group 1 - Taxpayers renting out properties need to update tenant information through the electronic tax bureau's property and behavior tax source collection and combined declaration module [2] - The process involves logging into the electronic tax bureau and navigating to the tax declaration and payment section [5] - Specific steps include accessing the property tax source information and modifying the rental details for the relevant property record [7]

欢迎扫描下方二维码关注： 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 中华人民共和国境内的单位和个人销售的下列服务和无形资 产,适用增值税零税率: 国际运输服务 航天运输服务 向境外单位提供的完全在境外消费的下列服务: 区 研发服务 区 广播影视节目（作品）的制作和发行服务 网 电路设计及测试服务 区 软件服务 r 信息系统服务 区 业务流程管理服务 离岸服务外包业务 网 转让技术 财政部和国家税务总局规定的其他服务。 群自己在线中国货物 1 纳税人销售或者进口货物,除另有规定外, 税率为13%。 2 纳税人销售或者进口下列货物,税率为9%: 01 粮食等农产品、食用植物油、鲜奶、食用盐; 自来水、暖气、冷气、热水、煤气、石油液化气、 天然气、沼气、居民用煤炭制品、二甲醚; 图书、报纸、杂志,音像制品,电子出版物 饲料、化肥、农药、农机、农膜; 国务院规定的其他货物。 纳 ...

欢迎扫描下方二维码关注： 率外）经历了调档和降率的历程,给纳税人带来了实实在在 的红利。增值税税率到底有哪些?今天一图带您掌握! 销售或者通口货物 纳税人销售或者进口货物,除另有规定外, 税率为13%。 纳税人销售或者进口下列货物,税率为9%: 粮食等农产品、食用植物油、鲜奶、食用盐; 自来水、暖气、冷气、热水、煤气、石油液化气、 天然气、沼气、居民用煤炭制品、二甲醚; 图书、报纸、杂志,音像制品,电子出版物 饲料、化肥、农药、农机、农膜; 国务院规定的其他货物。 05 支持单位：上海税务 | 往期链接 | | --- | | 一图了解：《平台内的直播人员服务机构与网络主播关联关系表》怎么填？ | | 一图了解：《平台内的经营者和从业人员身份信息报送表》怎么填？ | | 一图了解：《互联网平台企业基本信息报送表》怎么填？ | 来源 国家税务总局 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。 销售 ...

Group 1 - The article discusses the classification of various goods and services under different tax rates, specifically highlighting those subject to a 9% tax rate, including agricultural products, utilities, and certain transportation services [2][3][4][5]. - It outlines the types of intangible assets and real estate that are subject to different tax treatments, including the transfer of property rights and financial services [7][8]. - The article emphasizes the importance of understanding which fiscal funds can be treated as non-taxable income for enterprises, detailing specific conditions under which these funds qualify [15][16][18]. Group 2 - It specifies that fiscal allocations from government bodies can be classified as non-taxable income if they meet certain criteria, such as having proper documentation and management guidelines [16][18]. - The article highlights that administrative fees and government funds collected by enterprises can also be considered non-taxable income under specific regulations [17][18]. - It mentions that any unspent fiscal funds classified as non-taxable income must be reported as taxable income after a period of five years if not utilized [19].

Core Viewpoint - The article discusses tax incentives for individual businesses in China, specifically a reduction in personal income tax for those with annual taxable income not exceeding 2 million yuan, aimed at stimulating rural entrepreneurship and employment [1][5]. Tax Incentives for Individual Businesses - From January 1, 2023, to December 31, 2027, individual businesses with an annual taxable income not exceeding 2 million yuan will have their personal income tax halved for that portion [1]. - Individual businesses can enjoy this tax reduction in addition to existing personal income tax incentives [1]. - The tax reduction applies regardless of the method of tax collection for individual businesses [2]. Tax Calculation Method - Individual businesses can benefit from the tax reduction during the prepayment of taxes, with the annual taxable income assessed based on the status at the end of the reporting period [3]. - If an individual business has income from multiple sources, they must consolidate their income for tax reporting to recalculate the tax reduction [3]. - The formula for calculating the tax reduction is: - Tax Reduction = (Taxable Income up to 2 million yuan - Other Policy Reductions × Taxable Income up to 2 million yuan / Total Taxable Income) × 50% [3]. Policy References - The article references two key policy documents: - The announcement from the Ministry of Finance and the State Administration of Taxation regarding support for small and micro enterprises and individual businesses [5]. - The announcement from the National Taxation Administration on implementing personal income tax incentives for individual businesses [5].

欢迎扫描下方二维码关注： 5.发生3%征收率的应税销售或3%预征率的预缴增值税 项目。 激活乡村创业就业活力 小微企业税费优惠 小规模纳税人减免增值税 享受主体 增值税小规模纳税人 片图 2023年1月1日至2027年12月31日，对月销售额10万元以 下（含本数）的增值税小规模纳税人，免征增值税。增值税 小规模纳税人适用 3%征收率的应税销售收入，减按1%征收率 征收增值税；适用3%预征率的预缴增值税项目，减按1%预征 率预缴增值税。 享受条件 1.增值税小规模纳税人标准为年应征增值税销售额500 万元及以下。 2.增值税小规模纳税人发生增值税应税销售行为，合计 月销售额未超过10万元（以1个季度为1个纳税期的，季度销 售额未超过30万 元）的，免征增值税。 3.增值税小规模纳税人发生增值税应税销售行为，合计 月销售额超过10万元，但扣除本期发生的销售不动产的销售 额后未超过10万元 的，其销售货物、劳务、服务、无形资产 取得的销售额免征增值税。 4.适用增值税差额征税政策的小规模纳税人，以差额后 的销售额确定是否可以享受上述免征增值税政策。 政策依据 1.《财政部 税务总局关于统一增值税小规模纳税人标 准 ...

Group 1 - The article discusses common mistakes related to VAT rates, particularly in services that may seem similar but are taxed differently [3][8][10] - It clarifies that renovation services provided by property service companies are classified as "construction services" and are subject to a VAT rate of 9% [7][8] - Maintenance services for elevators are categorized under "other modern services" with a VAT rate of 6%, while plant maintenance services fall under "other life services" also at 6% [8] Group 2 - The article explains that ticket refund fees charged to customers are taxed as "transportation services" at a VAT rate of 9% if the ticket was sold but not consumed [10][12] - It states that renting construction equipment is taxed as "tangible asset leasing services" at a VAT rate of 13%, while renting with operators is classified as "construction services" at 9% [14] - The article emphasizes the importance of understanding the distinctions in VAT classifications to avoid errors in tax reporting [19][22]

Group 1 - The article discusses the tax rates applicable to various goods and services, highlighting a 9% tax rate for certain services such as transportation, postal, telecommunications, and real estate leasing [2] - It specifies that the sale of intangible assets, including patents and trademarks, is subject to a 6% tax rate, while the export of goods is generally zero-rated [3] - The article outlines specific services that qualify for a zero tax rate, including international transportation and certain cross-border services like R&D and software services [3]