INCE FEES 01 《国务院关于印发个人所得税专项附加扣除暂 行办法的通知》（国发〔2018〕41号） 第五条 纳税人的子女接受全日制学 历教育的相关支出,按照每个子女每 月1000元的标准定额扣除。 学历教育 义务教育 小学、初中教育 普通高中、中等职业、技工 高中阶段教育 教育 大学专科、大学本科、硕士 高等教育 研究生、博士研究生教育 第六条 父母可以选择由其中一方按 扣除标准的100%扣除,也可以选择 由双方分别按扣除标准的50%扣 除,具体扣除方式在一个纳税年度内 不能变更。 欢迎扫描下方二维码关注： 小女儿完成了小学阶段的学习,即将 成为一名初中生 这对王先生个税申报会产生什么影响 呢?下面,就跟随小编一起看看王先生个税 专项附加扣除都有哪些变化吧! 《国务院关于提高个人所得税有关专项附加扣 除标准的通知》 (国发〔2023〕13号) 02 二、子女教育专项附加扣除标准,由每 个子女每月1000元提高到2000元。 上述调整后的扣除标准自2023年1月1日起实施。 =、教育阶段发生变化 王先生的大儿子由高中升入大学,教育阶 段由高中阶段教育转为高等教育。 王先生登录个税APP后,点击下方 办 ...

欢迎扫描下方二维码关注： 申税小微，我们公司有不少外籍同事，经常涉及居民与非居民身份的转变，该如何为他们申报个税呢 ？ 明白，先让我们来了解一下居民个人与非居民个人的差异 。 在中国境内有住所，或者无住所而一个纳税年度内在中国境内居住累计满一百八十三天的个人。 在中国境内无住所又不居住，或者无住所而一个纳税年度内在中国境内居住累计不满一百八十三天的个人 。 自公历一月一日起至十二月三十一日止 。 是指因户籍、家庭、经济利益关系而在中国境内习惯性居住 。 无住所个人一个纳税年度内在中国境内累计居住天数，按照个人在中国境内累计停留的天数计算。在中国境内停留的当天满24小时的， 计入中国境内居住天数；在中国境内停留的当天不足24小时的，不计入中国境内居住天数 。 居民个人： 从中国境内和境外取得的所得，缴纳个人所得税。 居 民 个 人 非 居 民 个 人 纳 税 年 度 中 国 境 内 有 住 所 无 住 所 个 人 一 般 规 定 居民 个人 ←→ 非 居民 个人 基 本 概 念 纳 税 义 务 非居民个人： 从中国境内取得的所得，缴纳个人所得税 。 其 他 规 定 在一个纳税年度内在中国境内居住累计不超过90天 ...

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].

Group 1 - The article discusses the annual tax settlement process for individual income tax, specifically focusing on special additional deductions that need to be submitted once a year [2][3][4] - It outlines the necessary information required for filling out the tax forms, including personal information, spouse details, and children's education information [3][4] - The article emphasizes the importance of confirming the accuracy of the basic information before proceeding to fill out educational details for children [2][3] Group 2 - The article provides guidance on selecting the deduction ratio and declaration method, which can either be through the withholding agent or self-declaration [4][6] - It mentions that the special additional deduction information submitted can be used for tax pre-deduction during the annual income tax settlement [4][6] - The article concludes with a reminder for individuals to ensure the authenticity and completeness of the information provided, as they are responsible for the accuracy of their submissions [4][6]

Group 1 - The article focuses on the process of reporting children's education information for tax deductions in the context of personal income tax [3][4][5] - It emphasizes the importance of accurately filling out the education information, including the start and end dates of each educational stage, and how to handle transitions between different educational levels [5][7][10] - The article explains the difference between "current education stage end time" and "child education termination time," highlighting the need for clarity in reporting [7][10] Group 2 - The article outlines the steps for filling out the tax deduction form, including entering personal and spouse information, and selecting the appropriate deduction year [4][5] - It details the options for deduction ratios, allowing for full or partial deductions based on the number of children and the parents' choices [11] - The submission process is described, including options for reporting through the withholding agent or self-reporting annually [12]

Summary - The article discusses tax benefits related to children's education in China, specifically focusing on individual income tax deductions for parents with children in different educational stages [4][6][16]. Group 1: Tax Deductions for Education - Parents can deduct a fixed amount of 2000 yuan per month for each child aged 3 years to before entering primary school [4]. - The same deduction applies to expenses for children receiving full-time education at various levels, including compulsory education, high school, and higher education [4]. Group 2: Important Considerations for Tax Filing - It is crucial for parents to update their tax deduction information timely to ensure accurate recognition of their child's current education stage, especially when transitioning from high school to university [6][9]. - Parents should not directly modify existing education deduction information; instead, they should add new entries to reflect changes in their child's education stage [9]. Group 3: Options for Multiple Children - Parents with multiple children can choose different deduction methods for each child, allowing for flexibility in how deductions are claimed [14]. - The chosen deduction method for each child cannot be changed within the same tax year [14]. Group 4: Deductions for Overseas Education - Parents can still enjoy tax deductions for children studying abroad, provided they retain necessary documentation such as admission letters and visas [16].

Group 1 - The retail price threshold for luxury passenger cars and light commercial vehicles has been set at 1.3 million yuan (excluding VAT) and above, which has been abolished [3] - For various power types (including pure electric and fuel cell vehicles), the retail price threshold is set at 900,000 yuan (excluding VAT) and above, with new regulations stating that luxury electric and fuel cell vehicles without cylinder capacity will only be taxed at the retail stage [3] - The sale of second-hand luxury cars will not be subject to consumption tax [4] Group 2 - The definition of second-hand cars includes vehicles that have completed registration and are traded before reaching the national mandatory scrapping standard [5] - The new tax regulations will take effect on July 20, 2025 [5] - The retail sales amount is defined as the total price and additional fees charged by the taxpayer related to the car purchase, including fees for accessories and services [5]

Group 1 - The article discusses whether enterprises under the approved taxation method can enjoy the additional deduction for R&D expenses [1] - According to the policy, enterprises that implement the approved taxation method are not eligible for the additional deduction for R&D expenses [1] - The relevant notification specifies that the policy applies to resident enterprises with sound accounting practices that implement account-based taxation and can accurately collect R&D expenses [1]

Core Viewpoint - The article discusses the implementation of the "Action Plan for Empowering and Enhancing Integration of Vocational Education and Industry (2023-2025)" by various government departments, aiming to promote the coordinated development of education and industry, and to deepen the integration of production and education [3]. Group 1: Policy Benefits for Enterprises - Since January 1, 2019, pilot enterprises engaged in vocational education can offset 30% of their investment against the education fee surcharge and local education surcharge [4]. - Group enterprises can also benefit, allowing subsidiaries that invest in vocational education to offset these surcharges [4]. - Eligible investments for offset include actual expenditures on vocational education and expenses related to stable cooperation with vocational colleges [5]. Group 2: Tax Deduction Policies - Enterprises can deduct up to 12% of their annual profit for public welfare donations when calculating taxable income, with excess amounts allowed to be carried forward for three years [8]. - The policy is based on the "Corporate Income Tax Law of the People's Republic of China" [9].

Core Viewpoint - The article emphasizes the importance of updating children's education information in the personal income tax system to ensure eligibility for tax deductions related to education expenses, particularly when transitioning from high school to university [3][19]. Group 1: Tax Deduction Process - Parents can claim a monthly tax deduction of 2000 yuan for each child in higher education, which can be fully claimed by one parent or split equally [21]. - It is crucial to update the education stage and end date accurately to ensure the deductions are effective from the month the child enters university [19][20]. - The process for updating the tax deduction information can be done through the personal income tax app or web portal, with specific steps outlined for entering children's education details [4][8][18]. Group 2: Important Reminders - Parents should complete the necessary updates by the end of August, before the child starts university, to ensure seamless tax deduction application from September [19]. - Any changes in education stages, such as moving from high school to university, require adding a new entry rather than modifying the existing one to avoid losing previous deduction eligibility [23]. - Accurate information regarding the education stage and expected graduation date is essential for the deductions to be processed correctly [20].