欢迎扫描下方二维码关注： 根据《国家税务总局关于调整个人取得全年一次 性奖金等计算征收个人所得税方法问题的通知》 (国税发〔2005〕 9号) 规定: 一、全年一次性奖金是指行政机关、企事业单位 等扣缴义务人根据其全年经济效益和对雇员全 年工作业绩的综合考核情况, 向雇员发放的一次 性奖金。 上述一次性奖金也包括年终加薪、实行年薪制和 绩效工资办法的单位根据考核情况兑现的年薪 和绩效工资。 根据《财政部 税务总局关于延续实施全年一次 性奖金个人所得税政策的公告》(财政部 税务总 局公告2023年第30号) 规定: 居民个人取得全年一次性奖金,符合《国家 祝务尽局天士调整个人耿得全年一次性关金等 计算征收个人所得税方法问题的通知》(国税发 附件 按月换算后的综合所得税率表 | 级数 | 全月应纳税所得额 | 税率(%) | 速算扣除数 | | --- | --- | --- | --- | | - | 不超过3000元的 | 3 | 0 | | 2 | 超过3000元至12000元的部分 | 10 | 210 | | l 3 | 超过12000元至25000元的部分 | 20 | 1410 | | --- | ...

欢迎扫描下方二维码关注： 生育保险和职工基本医疗保险合并实施后，生育保 险的缴费基数原则上统一为职工基本医疗保险的缴 费基数，按照用人单位参加生育保险和职工基本医 疗保险的缴费比例之和确定新的用人单位职工基本 医疗保险费率。 征收方式 0 0 0 0 0 0 0 C U U C C 生育保险与职工基本医疗保险合并 实施后,统一征缴,由用人单位通 过电子税务局或前往办税服务厅申 报缴纳。 征期安排 U U 生育保险费按月申报缴纳 预算管理 0 0 0 0 0 0 0 U 生育保险基金与职工基本医疗 保险基金统筹层次一致，编制 预决算,生育保险费收入纳入 预算管理。与职工基本医疗保 险合并实施后,不再单列生育 保险基金收入。 政策依据 《中华人民共和国社会保险法》 《社会保险费征缴暂行条例》 《女职工劳动保护特别规定》 《 劳动部关于发布〈 企业职工生育保险试行办法 〉的通 知 》 ( 劳部发 [ 1994 ] 504号 ) 《国务院办公厅关于全面推进生育保险和脱工赛本医疗 保险合并实施的意见 》 ( 国办发 [ 2019 ] 10号 ) @国家税务总局 责任编辑：贾俊莹 出 图： 来源： 国家税务总局税收宣传中 ...

欢迎扫描下方二维码关注： 来源：北京税务 增值税法 系列宣传 法定免税项目及注意事项 一、法定的免税项目 根据《中华人民共和国增值税法》第四章第二十四条规定， 下列项目免征增值税 ： （一） 农业生产者销售的自产农产品，农业机耕、排灌、病虫害防治、植物保护、农牧保险以及相关技术培训业 务，家禽、牲畜、水生动物的配种和疾病防治 ； （九） 纪念馆、博物馆、文化馆、文物保护单位管理机构、美术馆、展览馆、书画院、图书馆举办文化活动的门票 收入，宗教场所举办文化、宗教活动的门票收入 。 前款规定的免税项目具体标准由国务院规定 。 二、注意事项 《中华人民共和国增值税法》第四章第二十六条、第二十七条规定 ： 12月1日 -- 12月31日纳税人需通过个 税APP,对次年享受个税专项附加扣除的内容 进行确认或填报。 为帮助纳税人及时享受优惠,小编梳理了 7项个税专项附加扣除政策要点及常见热点问 题,今天我们一起来学习 -- 子女教育篇。 纳税人兼营增值税优惠项目的，应当单独核算增值税优惠项目的销售额；未单独核算的项目，不得享受税收优惠 。 纳税人可以放弃增值税优惠；放弃优惠的，在三十六个月内不得享受该项税收优惠， 小规模 ...

欢迎扫描下方二维码关注： 信息采集和验证后,管理人 的具体经办人员可以在电子 税务局、办税服务厅查询和 办理债务人涉税费事项。 三、企业破产申请受理前的涉税费违法行 为，税务机关应当在债权申报期限届满前作 出行政处理、处罚决定，并申报债权；债权 申报期限届满后作出行政处理、处罚决定 的,原则上应当在债权人会议第一次表决破 产财产分配方案、重整计划草案、和解协议 草案前补充申报债权。 破产企业需要办理非正常状 态解除的,应当就逾期未申 报行为补办纳税申报,税务 机关出具处罚决定书,并立 即解除企业非正常状态,依 法向管理人申报相关税款、 税款滞纳金和罚款的债权。 税务机关应当加强与人民法 院沟通协调，通过信息共享 等方式,及时获取人民法院 裁定受理破产申请的信息。 人民法院或者管理人可以根 据需要向税务机关查询破产 企业涉税信息，税务机关应 当予以配合。 二、税务机关在破产程序中申报本公告第 一条规定的债权，以人民法院裁定受理破产 申请之日为截止日计算确定。在人民法院裁 定受理破产申请前已发生的纳税、缴费义 务,但法定申报期限未届满的视为到期,企 业应当依法办理税费申报。税务机关收到受 理破产申请裁定书和指定管 ...

增值税法 系列宣传 不征收增值税的规定 不征收增值税的规定 ： 根据《中华人民共和国增值税法》第一章第六条规定：有下列情形之一的，不属于应税交易，不征收增值税 ： （一） 员工为受雇单位或者雇主提供取得工资、薪金的服务 ； （二 ） 收取 行政事业性收费 、政府性基金 ； （三 ） 依照法律规定被征收、征用而取得补偿 ； （四 ） 取得 存款利息收入 。 来源：北京税务 欢迎扫描下方二维码关注： 来源北京税务 何规定的? 根据《中华人民共和国资 源税法》(中华人民共和国主 席令第三十三号)规定: 第十条 纳税人销售应税产品,纳税 义务发生时间为收访销售款或者取得 索取销售款凭据的当日;自用应税产 品的,纳税义务发生时间为移送应税 产品的当日。 第十七条 本法自2020年9月1日起 施行。1993年12月25日国务院发布的 《中华人民共和国资源税暂行条例》同 时废止。 根据《财政部 税务总局关 于明确资源税有关政策执行口 径的公告》(财政部 税务总局 公告2025年第12号) 规定: 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 ...

Group 1 - The article provides a step-by-step guide for taxpayers to fill out the child education special deduction for the 2026 personal income tax [1][2][4] - The first step involves opening the personal income tax app and selecting "Special Deduction" under the "Handle & Check" section [1] - The second step requires choosing "Child Education" and confirming the relevant deduction year [2] Group 2 - After confirming that all materials are complete, the next step is to click "Ready, Enter Reporting" [4] - The third step involves selecting "Child Information" [4] - The final steps include completing the child information, filling out the "Child Education Information," selecting the "Deduction Ratio," and choosing the "Reporting Method" before submitting [5][6] Group 3 - Taxpayers can deduct 4,800 yuan annually for continuing education if they are enrolled in a degree program, and an additional 3,600 yuan if they obtain a vocational qualification certificate in the same year, allowing for a total deduction of up to 8,400 yuan [13] - For continuing education deductions, no documentation is required for degree education, but certificates must be retained for vocational qualifications [14] - If a taxpayer terminates their continuing education, they must inform the withholding agent or tax authority of the change [15] Group 4 - Taxpayers can still claim deductions for continuing education even if they do not obtain a degree, based on the actual duration of education, with a maximum deduction of 400 yuan per month for up to 48 months [17] - The deduction method for continuing education is based on enrollment information, which can be provided to the withholding agent or submitted to the tax authority at year-end for settlement [18] - The specific categories for vocational qualification continuing education are defined by the National Occupational Qualification Directory published by the Ministry of Human Resources and Social Security [19]

Group 1 - The article discusses the tax deduction policies for children's education, detailing the eligibility criteria and the stages of education covered, including preschool, compulsory education, and higher education [3][5][8] - Parents can choose to deduct 100% of the eligible amount by one parent or 50% by both parents, with specific rules on how to apply these deductions [4][8] - The article emphasizes that the deduction method cannot be changed within a tax year and outlines the necessary documentation for children studying abroad [5][6] Group 2 - The process for claiming the deduction involves logging into the personal income tax app, selecting the appropriate options for children's education, and verifying personal information [6][8] - Parents with multiple children can choose different deduction methods for each child, allowing for flexibility in how the deductions are applied [8] - The article references specific government policies and announcements that govern the implementation of these tax deductions, ensuring compliance with current regulations [8][9]

Core Viewpoint - The article discusses the changes in personal income tax deductions related to children's education as a result of a child's transition from primary to middle school, highlighting the implications for tax filings and deductions available to parents [4][7][14]. Group 1: Tax Deduction Changes - The standard deduction for children's education has been increased from 1,000 yuan to 2,000 yuan per child per month, effective from January 1, 2023 [7][8]. - Parents can choose to deduct 100% of the amount through one parent or split the deduction equally (50% each) between both parents, with the chosen method remaining unchanged within a tax year [5][6]. Group 2: Education Stage Changes - When a child transitions from one educational stage to another (e.g., from high school to university), parents must add a new entry for the child's education information in the tax app instead of modifying the existing one to avoid discrepancies [12]. - In the case of a child moving from primary to middle school, no new entry is needed; parents can simply update the existing education information [14]. Group 3: Tax Filing Process - Parents can log into the tax app to manage their children's education deductions by selecting the appropriate options for querying and modifying deduction records [9][10]. - Accurate completion of the education information is crucial, including the name of the institution and the expected graduation date, to ensure compliance with tax regulations [10][11].

Core Viewpoint - The article discusses the differences between resident and non-resident individuals in China regarding personal income tax obligations and the specific regulations that apply to each category [1][2][3]. Summary by Sections Basic Concepts - Resident individuals are defined as those who have a domicile in China or stay in China for 183 days or more within a tax year. Non-resident individuals do not have a domicile and stay for less than 183 days [1]. - Resident individuals are subject to personal income tax on income sourced from both China and abroad, while non-resident individuals are only taxed on income sourced from within China [1]. Tax Obligations - Resident individuals calculate personal income tax based on their comprehensive income, which includes wages, labor remuneration, and other specified incomes, after deducting a standard expense of 60,000 yuan and other allowable deductions [3]. - Non-resident individuals calculate personal income tax on a monthly or per-instance basis, with a deduction of 5,000 yuan from their monthly income for tax calculations [3]. Other Regulations - Non-resident individuals who stay in China for no more than 90 days in a tax year are exempt from personal income tax on income paid by foreign employers, provided it is not borne by a Chinese entity [2]. - Non-resident individuals who stay for more than 183 days but have not been in China for six consecutive years may apply for tax exemption on foreign-sourced income by filing with the tax authority [2]. Identity Transition - Non-resident individuals who initially expect to stay for less than 90 days but exceed this duration must report to the tax authority within 15 days after reaching the threshold and recalculate their tax obligations without incurring penalties [4]. - If a non-resident individual’s stay extends to meet the criteria for residency, they must maintain the same tax withholding method for the year but can opt for a final settlement before leaving China [3][4]. Policy References - The article cites relevant laws and regulations, including the Personal Income Tax Law of the People's Republic of China and related announcements from the Ministry of Finance and the State Taxation Administration [5].

Core Viewpoint - The article discusses the differences between the two tax refund methods for value-added tax (VAT) in China: the "exemption and offset" method and the "exemption and refund" method, particularly focusing on how input tax can be deducted under each method [2][3]. Group 1: Exemption and Offset Method - Under the exemption and offset method, production enterprises can directly offset the VAT payable with the input tax obtained, and there is no need to separately handle the deduction purpose when goods are exported and then sold domestically [2]. - The process of exporting goods to domestic sales is defined as a change in sales channels due to various factors, allowing enterprises to access new sales opportunities [2]. Group 2: Exemption and Refund Method - The exemption and refund method provides a more straightforward calculation for tax refunds, where the handling of input tax only involves "refund," specifically refunding the VAT paid during the procurement phase for exported goods [3]. - For foreign trade enterprises, the input tax amount indicated on the purchase invoices for domestic goods is used for tax refunds and is not considered for input tax deductions. However, when exporting goods to domestic sales, they must issue an "Export Goods Transfer to Domestic Sales Certificate" to transfer the corresponding input tax to the deductible range [3]. Group 3: Management and Compliance - Companies handling the export to domestic sales business must pay attention to special regulations on input tax deductions, document management, and the timeliness of tax-related processing [5]. - In terms of deduction norms, companies need to apply for the issuance of the "Export Goods Transfer to Domestic Sales Certificate" and ensure that the input tax deduction vouchers are legitimate and compliant [5]. - Document management requires companies to verify the authenticity of agreements related to returns, inspection reports, and customs declarations for returned goods [5].