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@会计们,返聘退休人员时,薪资合规扣除这些风险点要注意!
蓝色柳林财税室· 2026-03-29 01:12
Group 1 - The article discusses the scope of vocational qualifications eligible for continued education tax deductions, referencing the "National Vocational Qualification Directory" published by the Human Resources and Social Security Department [8] - Taxpayers can check the qualification directory through the "State Council Client" mini-program on WeChat or Alipay, ensuring that the approval date on the certificate falls within the tax deduction year [8] Group 2 - Small-scale taxpayers with monthly sales below 100,000 yuan are exempt from value-added tax (VAT) according to the announcement by the Ministry of Finance and the State Taxation Administration [9] - Small-scale taxpayers are subject to a reduced VAT rate of 1% on taxable sales income that would normally be taxed at 3%, with this policy effective until December 31, 2027 [9][10]
我的孩子和朋友的孩子都是研究生,为什么我不能填报子女教育专项附加扣除,她却可以?
蓝色柳林财税室· 2026-03-27 00:38
Core Viewpoint - The article discusses the eligibility criteria for personal income tax deductions related to children's education, specifically focusing on the differences between full-time and part-time graduate studies [2][5]. Group 1: Full-time Graduate Students - For full-time graduate students, parents can claim the personal income tax special deduction for children's education [6]. - The deduction standard is set at 2,000 yuan per month for each child, covering various educational stages including higher education [8]. - Parents can choose to deduct 100% by one parent or split the deduction 50% each, but this choice cannot be changed within a tax year [11][34]. Group 2: Part-time Graduate Students - For part-time graduate students, the individual student must claim the deduction under the continuing education category [15]. - The deduction standard for continuing education is 400 yuan per month, with a maximum claim period of 48 months [17]. - The deduction must be claimed by the individual student, although parents can claim for undergraduate education under certain conditions [19]. Group 3: Special Circumstances - If a child is studying full-time abroad, parents can still claim the education deduction, provided they retain relevant documentation [21]. - However, deductions for part-time studies abroad are not allowed under current tax policies [21]. - Parents cannot claim deductions for the period between undergraduate graduation and enrollment in graduate studies, as the child is not actively engaged in full-time education during that time [21]. Group 4: Policy References - The article references the official guidelines from the State Council regarding personal income tax special deductions [22].
12366热点丨这些货物是否属于9%税率农产品征税范围?
蓝色柳林财税室· 2026-03-22 02:01
Group 1 - The article discusses the applicability of the 9% VAT rate on various agricultural products, confirming that items like noodles and medicinal herbs fall under this category [4][6] - It clarifies that traditional Chinese medicine does not qualify for the 9% VAT rate, as it is not classified as an agricultural product [6] - Animal excrement is also excluded from the agricultural product category for the 9% VAT rate [8] Group 2 - The article outlines a tax exemption policy for small-scale taxpayers, stating that those with monthly sales below 100,000 yuan are exempt from VAT [14] - It mentions that small-scale taxpayers can benefit from a reduced VAT rate of 1% instead of the standard 3% [14]
3月31日收官!个人取得“反向开票”收入后,个税经营所得汇算攻略
蓝色柳林财税室· 2026-03-20 01:47
Core Viewpoint - The article discusses the procedures and regulations for individual taxpayers regarding the declaration of business income from "reverse invoicing" in China, emphasizing the importance of accurate cost accounting and the available online and offline channels for tax filing [4][5][6]. Group 1: Tax Filing Procedures - Individual sellers can choose between online and offline channels for filing their business income tax returns, with a recommendation to prioritize online methods through the personal income tax APP or the electronic tax bureau website [3][4]. - The tax authority provides a pre-filling service for tax returns, automatically populating basic information and calculating tax amounts to facilitate the filing process for individual sellers [4][5]. Group 2: Tax Calculation and Rates - According to the personal income tax law, individual sellers must calculate their taxable income based on total revenue minus costs, expenses, and losses, applying the applicable tax rate to determine the tax owed [4][5]. - If an individual seller cannot accurately account for costs, they may opt for a simplified assessment where the taxable income is calculated at a rate of 5% of the revenue [4][6]. Group 3: Examples of Tax Scenarios - An example illustrates a seller with a "reverse invoicing" amount of 1.2 million yuan, resulting in a taxable income of 60,000 yuan and a tax liability of 4,500 yuan after pre-paid taxes, leading to a refund of 1,500 yuan [5]. - Another example shows a seller with a "reverse invoicing" amount of 4.9 million yuan, leading to a taxable income of 245,000 yuan and a tax liability of 38,500 yuan, requiring an additional tax payment of 14,000 yuan due to insufficient pre-paid taxes [6].
夫妻填报必看:哪些只能本人扣,哪些只能一方扣?哪些可以双方扣?
蓝色柳林财税室· 2026-03-18 01:33
Core Viewpoint - The article provides a comprehensive guide on the rules for individual income tax special additional deductions for couples, clarifying which deductions can be claimed by one spouse and which can be shared. Group 1: Housing Rent Deductions - Couples can only choose one spouse to claim the housing rent deduction if they work in the same city and do not own property [5][6] - The deduction for housing loan interest can be claimed by either spouse for the first home purchased after marriage, with a maximum deduction of 1,000 yuan per month for up to 240 months [7] Group 2: Medical Expenses Deductions - Medical expenses exceeding 15,000 yuan can be deducted up to a limit of 80,000 yuan, with the option for either spouse to claim the deduction [8] Group 3: Child Education Deductions - For child education expenses, parents can choose to deduct 2,000 yuan per month per child, either fully by one parent or split 50% between both [17][19] - Parents with multiple children can choose different deduction methods for each child [19] Group 4: Elderly Care Deductions - For elderly care, the deduction is set at 3,000 yuan per month for independent children, with options for sharing the deduction among siblings [11][12][13] Group 5: Special Circumstances - Couples working in different cities can each claim housing rent deductions if they do not own property in their respective cities [21] - The article also mentions recent increases in deduction standards for childcare, education, and elderly care as per government notifications [26]
个税专项附加扣除要点——继续教育篇
蓝色柳林财税室· 2026-03-17 01:30
Group 1 - The core viewpoint of the article discusses the tax deductions available for continuing education expenses in China, specifically for individuals pursuing further education or vocational qualifications [4][5]. - Taxpayers can deduct a fixed amount of 400 yuan per month for continuing education expenses related to the same degree, with a maximum deduction period of 48 months [4][5]. - For vocational qualifications, taxpayers can deduct a total of 3600 yuan in the year they obtain the relevant certification [4][5]. Group 2 - The deduction subject primarily includes the taxpayer themselves, with the option for parents to claim deductions for their children’s education at the undergraduate level or below, but not for the same educational item [5]. - The maximum deduction period of 48 months includes any periods of leave due to illness or other reasons, as long as the student retains their enrollment status [5].
一图了解房屋租赁印花税的那些事
蓝色柳林财税室· 2025-12-21 01:25
Taxation on Lease Contracts - The taxable basis for lease contracts is the rental amount specified in the contract [3] - The tax rate is set at one-thousandth of the rental amount [3] - Tax obligations are established by the taxpayer upon the issuance of the taxable certificate [3] Exemptions from Stamp Duty - Both parties involved in the lease of residential properties can be exempt from stamp duty when signing the lease contract [5] - Specific policies provide exemptions for public rental housing and student apartments until December 31, 2025, and December 31, 2027, respectively [7] Tax Calculation Scenarios - If the lease amount is clearly defined in the contract, the enterprise must declare stamp duty based on the total amount at a rate of one-thousandth on the day the taxable certificate is issued [5] - In cases where multiple tax items are listed with separate amounts, the tax payable is calculated according to the applicable rates for each item [5] - If the lease amount is not specified, the taxpayer must declare the contract during the first tax declaration period and calculate the stamp duty based on the actual settlement amount in the subsequent period [5] Refund and Adjustment of Stamp Duty - Taxpayers can apply for a refund or offset of stamp duty if the amounts listed in the taxable contract differ from the actual settlement amounts [8]
【合规视界】注意啦!微信订单里的这些省钱误区,您都知道吗?
蓝色柳林财税室· 2025-12-20 13:51
Group 1 - The article discusses the obligation of businesses to pay stamp duty on electronic orders, emphasizing that any document that clarifies the rights and obligations of both parties in a transaction is subject to this tax, regardless of whether it is in paper or electronic form [4][5]. - The stamp duty law in China specifies that taxable documents include contracts, property transfer documents, and business account books, with the tax base determined by the amount stated in the contract, excluding VAT [5]. - The tax payment deadline for stamp duty is either quarterly or per transaction, requiring taxpayers to declare and pay within fifteen days after the end of the quarter or the occurrence of the tax obligation [5]. Group 2 - The article highlights the importance of understanding personal income tax deductions related to continuing education, detailing seven key policies and common questions regarding these deductions [11]. - Taxpayers can deduct 400 yuan per month for continuing education expenses related to obtaining a degree, with a maximum deduction period of 48 months [12][15]. - For vocational qualification continuing education, taxpayers can deduct a total of 3600 yuan in the year they obtain the relevant certificate, but they can only claim one deduction for each type of education in a given year [19].
注意!这些情形下固定资产不得计算折旧扣除
蓝色柳林财税室· 2025-12-15 01:24
Group 1 - Fixed assets are defined as non-monetary assets held by enterprises for production, service provision, leasing, or management, with a usage period exceeding 12 months, including buildings, machinery, and equipment [3] - The tax basis for purchased fixed assets includes the purchase price, related taxes, and other expenses directly attributable to making the asset ready for its intended use [4] - For self-constructed fixed assets, the tax basis is determined by the expenditures incurred before the completion settlement [5] Group 2 - For financed leased fixed assets, the tax basis is the total payment amount specified in the lease contract and related costs incurred during the contract signing process; if not specified, it is based on the fair value of the asset [6] - The tax basis for surplus fixed assets is based on the complete replacement value of similar fixed assets [7] - Fixed assets obtained through donations, investments, non-monetary asset exchanges, or debt restructuring are valued at their fair value plus related taxes for tax purposes [8] Group 3 - For renovated fixed assets, the tax basis includes expenditures incurred during the renovation process, excluding certain specified expenses [9] - The minimum depreciation period for fixed assets, unless otherwise specified by the State Council's financial and tax authorities, is set at 20 years for buildings and structures [10]
继承取得的房屋,出售时是否需要缴纳个人所得税?案例说明
蓝色柳林财税室· 2025-12-14 14:00
Group 1 - The article discusses the taxation rules for individuals transferring inherited properties, highlighting two main scenarios for personal income tax exemption [1][2] - If the inherited property has been used for personal residence for over 5 years and is the only residential property of the family, the income from its sale is exempt from personal income tax [1][2] - If the conditions are not met, the personal income tax is calculated based on the verified method, with a tax rate of 20% applied to the taxable income [3] Group 2 - An example illustrates that Ms. Zhang inherited a property in 2018, used it for over 8 years, and sold it for 2 million yuan in 2025, thus exempt from personal income tax [2] - Another example shows Mr. Li inheriting a property in 2023, which he sells in 2025 for 3 million yuan, but due to not meeting the exemption criteria, he owes 280,000 yuan in personal income tax [4] - The article cites specific policy documents that outline the tax regulations regarding the sale of inherited properties and the conditions for tax exemption [5]