数据来源：国家统计局 2020年-2025年我国资源税收入统计图 相关报告：智研咨询发布的《2026-2032年中国税务服务行业竞争现状及投资策略研究报告》 2025年，我国资源税2950亿元，比上年下滑0.5%，占税收收入的比重为1.67%，占比较上年减少0.02个 百分点。 ...

Group 1 - The article discusses the obligation to pay environmental protection tax for entities that discharge taxable pollutants, with exemptions for those meeting national and local discharge standards [3] - It defines urban sewage treatment facilities as those providing public sewage treatment services, excluding those serving industrial zones [3] - Entities discharging taxable pollutants to legally established centralized sewage treatment or waste disposal sites are not required to pay the environmental protection tax [4] Group 2 - The term "pollution equivalent" is explained as a comprehensive indicator or measurement unit that assesses the harmful degree of pollutants or pollution discharge activities on the environment [5] - The calculation of taxable pollutant emissions is detailed, including methods based on automatic monitoring data, third-party monitoring data, and other prescribed calculation methods [6] Group 3 - The article emphasizes that self-monitoring data for pollutants may not be accepted as a basis for calculating pollutant emissions [7]

Group 1 - The article discusses the special additional deductions for individual income tax in China, detailing various categories such as child education, continuing education, major medical expenses, housing loan interest, and housing rental expenses [3][8][11][15][19]. - For child education, the deduction standard is set at 2000 yuan per month for each child, with specific rules for parents on how to claim this deduction [3][6]. - Continuing education expenses can be deducted at 400 yuan per month for degree education and 3600 yuan per year for vocational qualification education [6][7]. Group 2 - Major medical expenses exceeding 15,000 yuan in a tax year can be deducted, with a limit of 80,000 yuan for actual expenses [8][9]. - Housing loan interest for the first home can be deducted at a standard of 1000 yuan per month, with specific rules for married and unmarried taxpayers [11][12]. - Housing rental expenses vary by city, with deductions of 1500 yuan per month for major cities and lower amounts for smaller cities [15][16]. Group 3 - For elderly care, taxpayers can deduct 3000 yuan per month for supporting parents aged 60 and above, with specific rules for only children and siblings [19][20]. - The article emphasizes that taxpayers cannot simultaneously claim deductions for housing loan interest and housing rental expenses within the same tax year [14][18].

Group 1 - The article discusses the launch of the automatic monitoring and pre-filling feature for environmental protection tax in the electronic tax bureau [1] - It outlines the step-by-step process for taxpayers to log in, select the environmental protection tax, and complete the tax source collection and declaration [2][3] - The system will automatically fill in the taxpayer's declaration form with online monitoring data if all relevant fields match successfully [2] Group 2 - Taxpayers are required to confirm or modify the declaration data before submitting it to complete the tax declaration process [3]

Core Viewpoint - The article provides detailed guidance on the stamp duty for business ledgers, including who is liable, how to calculate the tax, and the submission process for the 2025 tax year. Group 1: Taxpayer Identification - Taxpayers subject to business ledger stamp duty include any entity or individual that maintains accounting records for "paid-in capital (equity) and capital reserve" within the People's Republic of China [2]. Group 2: Tax Calculation - The taxable amount for business ledger stamp duty is calculated as: Taxable Amount = Tax Base × Applicable Tax Rate. The tax base is the total amount of paid-in capital (equity) and capital reserve recorded in the ledger. If there is an increase in these amounts compared to the previously paid stamp duty, the tax is calculated on the increased portion. The applicable tax rate is 0.25% [3]. Group 3: Submission Timeline - The submission period for the business ledger stamp duty for the 2025 tax year is from January 1, 2026, to January 20, 2026. Taxpayers can choose to report annually or per occurrence, and once chosen, this cannot be changed within the tax year [5][6]. Group 4: Submission Process - The submission process involves several steps: 1. Log into the national unified electronic tax bureau and select the appropriate tax period [7]. 2. Choose the new tax type and complete the tax source collection [9]. 3. After successful collection, taxpayers can either submit a zero declaration if no tax is due or choose between "confirmation declaration" or "form declaration" if tax is owed [13][14]. 4. Confirm all information is correct before final submission [19].

Group 1 - The article discusses the regulations regarding the mixed sales and processing of taxable products, emphasizing the need for accurate accounting of purchased taxable products and their deductibility [8][9][10] - Taxpayers are allowed to deduct the purchase amount or quantity of externally sourced taxable products when calculating sales amounts or quantities of taxable products [9][10] - If taxpayers cannot separately account for the purchase amounts of externally sourced taxable products, they must follow the mixed sales deduction method as determined by the tax authority [10] Group 2 - Taxpayers can apply for a refund of vehicle and vessel tax for the period after the vehicle or vessel has been scrapped, stolen, or lost, provided they have the necessary documentation [13]

Group 1 - The article discusses the circumstances under which resource tax is not applicable, as outlined by the Ministry of Finance and the State Taxation Administration [6][7] - It specifies that certain government agencies and organizations involved in public affairs are exempt from paying resource tax on confiscated taxable products [6] - Additionally, it mentions that mineral products like sand and clay, when extracted for direct use in construction projects, are also exempt from resource tax [7] Group 2 - The article outlines the process and timeline for the re-evaluation of tax credit ratings, as per the announcement by the State Taxation Administration [8] - It states that entities can apply for re-evaluation if they disagree with their tax credit rating, and the tax authority must complete the re-evaluation within 15 working days of receiving the application [8] - Furthermore, it indicates that entities that have not participated in the annual evaluation for less than a year can apply for re-evaluation after being in the tax credit management for 12 months [8]

Group 1 - The article discusses the different VAT rates applicable based on taxable transactions, with a simplified tax method rate of 3% [3] - It outlines the calculation methods for VAT, distinguishing between general and simplified methods, where the general method calculates tax based on the difference between output and input VAT, while the simplified method calculates based on sales multiplied by the collection rate [3] - Non-taxable transactions are specified, including services provided by employees for wages, administrative fees, and certain agricultural and medical services [3] Group 2 - The timing of tax obligations is defined, indicating that tax obligations arise on the day of receiving payment or issuing an invoice for taxable transactions [5] - The location for tax payment is determined by the taxpayer's fixed business location or the location of the taxable transaction for those without a fixed location [6] - The tax reporting period can vary, with options for ten days, fifteen days, one month, or one quarter, and taxpayers must report within fifteen days after the period ends [6][7]

Core Viewpoint - The article explains the differences between "taxable income" and "tax payable," detailing their definitions and calculation methods. Group 1: Definitions - Taxable income is the total revenue of an enterprise for each tax year, minus non-taxable income, exempt income, various deductions, and allowable carryforward losses from previous years [5][8]. - Tax payable is calculated by multiplying the taxable income by the applicable tax rate, then subtracting any tax reductions or credits as per the Corporate Income Tax Law of the People's Republic of China [6][11]. Group 2: Calculation Methods - The calculation of taxable income follows the accrual basis principle, where income and expenses are recognized in the period they occur, regardless of cash flow [8]. - Two methods for calculating taxable income are provided: 1. Direct calculation method: Total revenue minus non-taxable income, exempt income, deductions, and allowable carryforward losses [9][10]. 2. Indirect calculation method: Adjusting the total accounting profit by adding or subtracting amounts as per tax law adjustments [10][11]. Group 3: Policy Basis - The article references the Corporate Income Tax Law and its implementation regulations as the legal basis for the definitions and calculations discussed [12][25].

欢迎扫描下方二维码关注： 、准需要绑纳负狠祝？ 在中华人民共和国领域和中华人民共 和国管辖的其他海域开发应税资源的单位 和个人，为资源税的纳税人。 注意 资源税是单环节征收的税种,只对应 资源的开采者和生产者征收,应税资源收 购方收购应税资源后再生产或直接销售, 将不再征税。 二、 哪些情形不缴纳资源税？ (一)各级行政机关、监察机关、审 判机关、检察机关,以及法律法规授权的 具有管理公共事务职能的事业单位和组织 依照国家有关法律法规罚没、收缴的资源 税应税产品(以下简称应税产品),不缴 纳资源税。 (二)工程建设项目在批准占地范围 内开采并直接用于本工程回填的砂石、粘 士等矿产品,不属于开发应税资源,不缴 纳资源税。 (三)纳税人将外购应税产品与自产应 税产品混合销售,同时又将外购应税产品 与自产应税产品混合洗选加工的,应当分 别核算外购应税产品购进金额(数量), 并按规定扣减;无法分别核算的,按照混 合销售扣减。 (四)纳税人仅将外购应税产品与自产 应税产品混合销售,或者仅将外购应税产 ロヒロセセガジロコムハルサロー 三、资源税应税产品有哪些, 税率是多少? 资源税应税资源包括能源矿产、金属 矿产、非金属 ...