欢迎扫描下方二维码关注： 作者：虞佳 赵香宇 供稿：秀洲区局 8个政策要点必知必会! @四川税务 《中华人民共和国增值税法》自 2026年1月1日起施行,有哪些值得注 意的政策要点?一起来看。 哪些单位和个人是增值税纳税人? LE 47 在中华人民共和国境内（以下简称 境内) 销售货物、服务、无形资产 不动产(以下称应税交易),以及进 □货物的单位和个人(包括个体工商 1),为增值税的纳税人。 销售货物、服务、无形资产、 不动产,是指一 有偿转让货物、不动产的所有权 有偿提供服务 有偿转让无形资产的所有权或者使用权 ■ 退税务频 = 原住房转让时缴纳的个人所得税 ■新购住房金额 < 原住房转让金额 退憩金额 = ( 新购任房金额 ÷ 原住房转 [金额 ) × 原住房转让时缴纳的个人所得税 汪意事顶 原住房转让金额为该房屋转让的市 01 场成交价格。 新购住房为新房的,购房金额为纳 税人在住房城乡建设部门网签备案的购 02 房合同中注明的成交价格；新购住房为 二手房的,购房金额为房屋的成交价格。 原住房转让金额和新购住房金额 与核定计税价格不一致的，以核定计 03 税价格为准。 原住房转让金额和新购住房金额 0 ...

Group 1 - The article discusses the online application process for labor and personnel dispute mediation through the "Internet + Mediation" service platform developed by the Ministry of Human Resources and Social Security [2] - Individuals can submit applications online or check the progress of their cases via the service platform [2] - Multiple channels are available for applying for the electronic social security card, including the National Government Service Platform and various mobile applications [4][9] Group 2 - The article outlines a tax refund policy for individuals who sell their own housing and purchase new housing within one year, allowing for a full refund of personal income tax paid on the sale [13] - The policy is effective from January 1, 2026, to December 31, 2027, and applies to taxpayers who sell their homes and buy new ones in the same city [15][24] - Specific conditions for tax refund calculations are provided based on the sale and purchase amounts of the properties [16][18]

Core Viewpoint - From January 1, 2026, to December 31, 2027, taxpayers selling their own housing and repurchasing housing within one year will receive a personal income tax refund on the tax paid for the sold housing, contingent on specific conditions [1] Group 1 - Taxpayers will receive a full refund of personal income tax if the new housing purchase amount is greater than or equal to the selling price of the current housing; if less, the refund will be proportional to the new purchase amount relative to the selling price [1] - The selling price of the current housing is defined as the market transaction price, while the purchase amount for new housing is based on the price stated in the housing contract registered with the relevant urban and rural construction department [1] Group 2 - Taxpayers must meet certain conditions to qualify for the tax refund, including that both the sale and repurchase of housing must occur within the same city, defined as the administrative areas under the jurisdiction of the same municipality or provincial-level city [1] - The seller of the current housing must be directly related to the new housing purchase, being the owner or one of the owners of the new property [1] Group 3 - Taxpayers eligible for the tax refund must provide valid sale and purchase contracts and any other materials required by the tax authority for review before processing the refund [1] - Local housing and urban-rural development departments are required to establish an information-sharing mechanism with tax authorities to ensure timely access to housing transaction contract information necessary for tax refund audits [1]

Group 1 - The Ministry of Finance, in collaboration with relevant departments, held a video conference to promote a package policy for fiscal and financial coordination to boost domestic demand, emphasizing the need for streamlined processes and effective policy implementation [3] - The Ministry of Finance, the State Taxation Administration, and the Ministry of Housing and Urban-Rural Development announced a tax refund policy for individuals selling their homes and purchasing new ones within one year, effective from January 1, 2026, to December 31, 2027 [3] - The State Council Information Office will hold a press conference on January 15, 2026, to discuss the effectiveness of monetary and financial policies in supporting high-quality economic development [4] Group 2 - According to customs statistics, China's foreign trade reached 45.47 trillion yuan in 2025, an increase of 3.8%, with exports at 26.99 trillion yuan (up 6.1%) and imports at 18.48 trillion yuan (up 0.5%) [5] - The China Securities Regulatory Commission approved an adjustment to the financing margin ratio for securities purchases, increasing the minimum margin from 80% to 100% [6] - The Ministry of Industry and Information Technology and other departments held a meeting to regulate competition in the new energy vehicle industry, emphasizing innovation and quality while resisting price wars [6] Group 3 - The China Automobile Industry Association reported that in 2025, China's automobile production and sales reached 34.53 million and 34.40 million units, respectively, marking a year-on-year increase of 10.4% and 9.4%, with new energy vehicle sales exceeding 16 million units [7] - Shanghai's Economic and Information Technology Commission and other authorities issued an action plan to promote high-level autonomous driving technology, aiming for large-scale application by 2027 [8] Group 4 - The Shanghai Stock Exchange reported significant stock price fluctuations for Guosheng Technology, leading to regulatory measures against certain investors [10] - The Zhejiang Securities Regulatory Bureau is investigating Sunflower's restructuring plan for potential misleading statements [11] - Zhaoyi Information indicated that it may apply for a trading suspension if its stock price continues to rise abnormally [12]

Core Viewpoint - The announcement from the Ministry of Finance, State Taxation Administration, and Ministry of Housing and Urban-Rural Development extends personal income tax policies to support residents in purchasing new homes after selling their existing ones, effective from January 1, 2026, to December 31, 2027 [1]. Summary by Relevant Sections - **Tax Refund Policy**: Taxpayers who sell their own homes and purchase new ones within one year will receive a tax refund on the personal income tax already paid on the sale of the existing home [1]. - **Conditions for Refund**: If the amount of the new home purchased is greater than or equal to the amount received from the sale of the existing home, the entire personal income tax paid will be refunded. If the new home amount is less, the refund will be proportional to the ratio of the new home amount to the sale amount of the existing home [1].

Core Viewpoint - The announcement extends the personal income tax policy supporting residents in purchasing new housing, providing tax refunds for individuals selling their homes and buying new ones within one year from January 1, 2026, to December 31, 2027 [1][3]. Group 1: Tax Refund Policy - From January 1, 2026, to December 31, 2027, taxpayers selling their own homes and purchasing new ones within one year will receive a tax refund on the personal income tax paid on the sale of their current home [1][3]. - If the purchase price of the new home is greater than or equal to the selling price of the current home, the entire personal income tax paid will be refunded. If the new home purchase price is less, the refund will be proportional to the ratio of the new home price to the selling price of the current home [3]. Group 2: Eligibility Criteria - Taxpayers must sell and repurchase homes within the same city, defined as the entire administrative area of the same municipality, sub-provincial city, or prefecture-level city [4]. - The seller of the current home must be directly related to the buyer of the new home, being the owner or one of the owners of the new home [5]. - Eligible taxpayers must provide valid sale and purchase contracts and other required materials to the tax authority for tax refund processing [5]. Group 3: Information Sharing Mechanism - Local housing and urban-rural development departments are required to establish an information-sharing mechanism with tax authorities to ensure timely access to housing transaction contract information for tax refund audits [5].

Core Viewpoint - The article discusses the extension of personal income tax policies to support residents in purchasing new homes after selling their existing properties, effective from January 1, 2026, to December 31, 2027 [1][2]. Summary by Sections Policy Announcement - The Ministry of Finance, State Taxation Administration, and Ministry of Housing and Urban-Rural Development jointly announced the continuation of tax refund policies for residents who sell their homes and purchase new ones within one year [1][2]. Tax Refund Details - Taxpayers selling their own homes and buying new ones within one year will receive a tax refund on the personal income tax paid on the sale. If the new home purchase amount is greater than or equal to the sale amount, the entire tax paid will be refunded. If the new purchase amount is less, the refund will be proportional to the new purchase amount relative to the sale amount [2][3]. Conditions for Eligibility - To qualify for the tax refund, the following conditions must be met: 1. The sale and purchase of homes must occur within the same city, defined as the administrative areas under the same municipality or provincial-level city [2]. 2. The seller of the existing home must be directly related to the buyer of the new home, meaning they must be the owner or one of the owners of the new property [2]. Documentation and Information Sharing - Eligible taxpayers must provide valid sale and purchase contracts and any other required materials to the tax authority for review and processing of the tax refund. Local housing and tax departments are required to establish information-sharing mechanisms to facilitate timely access to necessary transaction data [3].

Core Viewpoint - The article discusses the process for confirming the special additional deductions for personal income tax for the year 2026, emphasizing the importance of annual submission and the ability to carry forward information from the previous year [2][3][4]. Group 1: Special Additional Deductions - The special additional deductions must be submitted annually, and individuals can use the "one-click carry forward" feature to import their 2025 deduction information for 2026 [2][4]. - The deductions include categories such as continuing education, children's education, major medical expenses, housing loan interest, housing rent, elderly care, and childcare for children under three years old [2][4][5]. - Users are prompted to prepare necessary documentation in advance to ensure a smooth submission process [4][5]. Group 2: Submission Process - The system allows users to confirm or modify their deduction information before final submission, ensuring accuracy in the reported data [3][4]. - Individuals can choose their method of declaration, either through their employer or by self-reporting, which affects how deductions are applied [7][8]. - After confirming all information is correct, users can submit their deductions, receiving a success notification from the system [7][8].

Group 1 - The article discusses the process for taxpayers to apply for credit repair through the national electronic tax bureau, emphasizing the steps involved in checking credit ratings and submitting applications for adjustments [4] - It outlines the conditions under which taxpayers can be classified as D-level in their tax credit ratings, indicating the severity of certain tax behaviors [6] - The article provides a detailed explanation of the tax refund policy for individuals selling their own housing and purchasing new housing within a specified timeframe, highlighting the eligibility criteria and refund calculation methods [10][11][12] Group 2 - Taxpayers must meet specific conditions to qualify for the tax refund, including selling and purchasing properties within the same city, which is defined as the administrative area of a municipality or a city at the prefecture level [11] - The refund amount is calculated based on the ratio of the new housing purchase price to the selling price of the current housing, multiplied by the personal income tax paid upon the sale [15][22] - The article provides examples illustrating the refund calculation process, demonstrating how different purchase amounts affect the refund eligibility [22]

Group 1 - The article discusses the "immediate refund" service for overseas travelers shopping in China, highlighting the requirement for businesses to set up a separate sales account for tax refund items and accurately account for them [3] - Businesses interested in the tax refund program must fill out the "Overseas Traveler Shopping Departure Tax Refund Store Registration Form" and submit it to the tax authority within five working days for verification [3] - Once registered, stores can become "immediate refund" stores after reaching an agreement with local tax refund agencies regarding prepayment matters [3] Group 2 - The article outlines a tax refund policy for individuals selling their homes and purchasing new ones within a specified timeframe, specifically from October 1, 2022, to December 31, 2025 [10] - Two key conditions for tax refund eligibility include that the sale and purchase of homes must occur within the same city and that the seller must be directly related to the new property [14][15] - The refund amount is calculated based on the relationship between the selling price of the old home and the purchase price of the new home, with full refunds available if the new home is more expensive [11][12]