Core Viewpoint - The article discusses the definition, differences, and tax implications of labor remuneration income, emphasizing its distinction from salary and wages, as well as the calculation of tax obligations related to this income type [3][4][5]. Group 1: Definition and Differences - Labor remuneration income refers to earnings obtained by individuals from various independent services, including design, consulting, and performance, among others [2]. - The primary distinction between labor remuneration income and salary/wage income lies in the employment relationship; the former is earned independently, while the latter is derived from an employer-employee relationship [3]. Group 2: Tax Obligations - Taxpayers receiving labor remuneration income must report this income as part of their comprehensive income during the annual tax settlement period from March 1 to June 30 of the following year [4]. - The formula for calculating the tax refund or payment due involves several deductions from the total income, including a standard deduction of 60,000 yuan and other specific deductions [5]. - Labor remuneration income is calculated as the total income minus 20% of expenses, which is then used to determine the taxable income [5]. Group 3: Income Classification - Labor remuneration income, along with other types of income such as manuscript fees and royalties, is classified based on whether it is a one-time or continuous income, with specific guidelines on how to report these earnings [6].

欢迎扫描下方二维码关注： 企业年金 是指企业及其职工 在依法 参加基本养老保险的基础上 自主建立的补充养老保险制度 如何缴费？ 企业年金所需费用 由企业和职工个人共同缴纳 企业 缴费每年不超过本企业职工工资总额的 8% 。 企业和职工个人缴费合计 不超过本企业职工工资总额的 12% 。 具体所需费用 由企业和职工一方协商确定 职工个人缴费由企业 从职工个人工资中 代扣代缴 如何领取？ 职工在 达到国家规定的退休年龄或者完全丧失劳动能力时 ，可以从本人企业年金个人账户中 按 月、分次或者一次性领取 企业年金，也可以将本人企业年金个人账户资金全部或者部分购买商业 养老保险产品，依据保险合同领取待遇并享受相应的继承权。 出国（境）定居人员 的企业年金个人账户资金，可以根据本人要求 一次性支付给本人 。 西 城 职工变动工作单位时， 新就业单位没有建立企业年金或者职业年金的 ，原企业年金个人账户可 以暂时由 原管理机构继续管理 ，也可以由法人受托机构发起的集合计划设置的 保留账户暂时管 理 ；原受托人是企业年金理事会的，由企业与职工协商选择 法人受托机构管理 。 职工 在达到国家规定的退休年龄或者完全丧失劳动能力、出 ...

Core Viewpoint - The article discusses the eligibility for tax deductions on housing loan interest after transitioning from commercial loans to housing provident fund loans, emphasizing that taxpayers can continue to enjoy these deductions under certain conditions [2][3][4]. Group 1: Transition from Commercial Loans to Housing Provident Fund Loans - Taxpayers who switch from commercial loans to housing provident fund loans can continue to enjoy the housing loan interest tax deduction if the new loan meets the first-time home loan interest rate conditions [2]. - The process for claiming the deduction involves reporting the new loan contract number through the personal income tax APP [2]. Group 2: Loan Replacement and Tax Deductions - Taxpayers who replace existing loans with new loans under the policy for reducing existing first-home loan rates can still enjoy the housing loan interest tax deduction, as long as the property remains the same [3]. - It is important for taxpayers to update their loan contract number in the personal income tax APP to ensure they continue receiving the deduction [3]. Group 3: Eligibility for Tax Deductions on New Loans - Taxpayers who have not previously enjoyed the housing loan interest tax deduction can start receiving it once they begin repaying their loans at the first-home loan interest rate [4]. - Similar to previous cases, the reporting of loan information through the personal income tax APP is necessary to claim the deduction [4].

Core Viewpoint - The announcement details the upcoming annual general meeting (AGM) of Longyuan Power Group Co., Ltd., scheduled for June 17, 2025, in Beijing, China, to discuss and approve various resolutions [1]. Group 1: Meeting Details - The AGM will take place on June 17, 2025, at 9:30 AM in Beijing [1]. - The meeting will address ordinary and special resolutions, including a general authorization for special resolutions [1][2]. Group 2: Shareholder Registration - H shares will be suspended for transfer registration from June 12, 2025, to June 17, 2025, to ensure eligibility for attending the AGM and voting [4]. - Shareholders must submit relevant documents for H share transfer by June 11, 2025, at 4:30 PM [4][6]. Group 3: Dividend Distribution - The company will suspend H share transfer registration from June 25, 2025, to June 30, 2025, to determine the list of shareholders eligible for the proposed final dividend for 2024 [5]. - To qualify for the dividend, documents must be submitted by June 24, 2025, at 4:30 PM [6]. Group 4: Taxation Information - The company is obligated to withhold corporate income tax at a rate of 10% for non-resident corporate shareholders receiving the 2024 final dividend [6][7]. - Individual shareholders from Hong Kong or Macau, or those from countries with a 10% tax treaty with China, will also have a 10% withholding tax applied [7][8].

欢迎扫描下方二维码关注： 第719期 个人销售和购买二手车，涉及哪些税费种？ 答： 一、 如果是个人销售二手车，涉及的税费种情况如下： （一）增值税 别别忘忘记记给给蓝蓝色色柳柳林林财财税税室室加加个个星星标标 ★ 来来源源｜｜海海南南税税务务 根据《中华人民共和国增值税暂行条例》第十五条规定，" 销售自己使用过的物品免征增值税 。" 根据《 中华人民共和国增值税暂行条例实施细则 》第三十五条进一步明确，"条例第十五条 所称自己使用过的物品，是指其他个 自己使用过的物品 。" 个人销售二手车取得的所得， 属于 财产转让所得 。 因此，根据 《中华人民共和国个人所得税法》及其实施条例， " 财产转让所得以转让财产的收入额减除财产原值和合理费用后的 额，为应纳税所得额，适用税率为 20%。 " 因此，如果财产转让收入额 小于 财产原值和合理费用之和，应纳税所得额为 0，则 不需要缴纳 个人所得税；财产转让收入额 大 财产原值和合理费用之和，则 需要缴纳 个人所得税。 （三）印花税 根据《中华人民共和国印花税法》（中华人民共和国主席令第八十九号）所附《印花税税目税率表》买卖合同税目备注栏次 定："指动产买卖合同（不 ...

Core Viewpoint - The article provides essential information regarding the annual social security contribution wage declaration process for employers and employees, emphasizing the calculation methods, tax implications, and adjustment procedures for wages [2][4][5]. Group 1: Annual Contribution Wage Declaration - Employers must declare the average monthly wage of employees for the previous year during the annual contribution wage declaration period. For employees who worked less than a year, the wage is calculated by dividing the total wage by the actual months worked [2]. - The average monthly wage includes pre-tax income, which consists of personal income tax, social insurance, housing fund, and occupational annuity deducted from the employee's salary [4]. Group 2: Wage Adjustment and Reporting - If an employee's wage is adjusted during the year, the annual contribution wage does not need to be adjusted immediately. The contribution wage for the current year is based on the previous year's average monthly wage [5]. - Employers can submit multiple declarations during the annual contribution wage declaration period, with the last submitted data being the final record. They can check the declared wage data through the social security fee management client or the electronic tax bureau [5].

(三)单位为个人购买汽车、住房、电子计算机等不属于临时性生活困难补助性质的 支出。 根据《中华人民共和国个人所得税法实施条例》规定第六条，个人所得税法规定的 各项个人所得的范围：(一)工资、薪金所得，是指个人因任职或者受雇取得的工资、薪 金、奖金、年终加薪、劳动分红、津贴、补贴以及与任职或者受雇所得。第八条规定， 个人所得的形式，包括现金、实物、有价证券和其他形式的经济利益; 所得为实物的， 应当按照取得的凭证上所注明的价格计算 应纳税所得额 ，无凭证的实物或者凭证上所 注明的价格明显偏低的，参照市场价格核定应纳税所得额; 所得为有价证券的 ，根据票 面价格和市场价格核定应纳税所得额:所得为其他形式的经济利益的，参照市场价格核定 应纳税所得额。"因此，问题所述情况应当并入纳税人的工资、薪金收入计征个人所得 税。 欢迎扫描下方二维码关注： 问 工会以非现形式发放给工会会员的福利，是否需要代扣代缴个税? 答： 根据《中华人民共和国个人所得税法》第四条第四款和《中华人民共和国个人 所得税法实施条例》第十一条的规定: 福利费免纳个人所得税。这里所说的福利费， 是 指根据国家有关规定，从企业、事业单位、国家机关、社会团 ...

Group 1 - The Ministry of Finance reported an improvement in fiscal revenue for April 2025, with total public budget revenue reaching 80,616 billion yuan, a year-on-year decrease of 0.4%, but the decline rate narrowed by 0.7 percentage points compared to the first quarter [1] - Tax revenue amounted to 65,556 billion yuan, down 2.1% year-on-year, with a narrowing decline of 1.4 percentage points from the first quarter. Notably, tax revenue grew by 1.9% in April, marking a positive monthly growth [1] - The overall public budget revenue in April showed a year-on-year increase of 1.9%, up from 0.3% in March, indicating a marginal improvement in the revenue structure [1] Group 2 - Among the four major tax categories, corporate income tax, value-added tax, and consumption tax saw significant declines in year-on-year growth rates in April, with growth rates of 4.0%, 0.9%, and 0.5% respectively, compared to previous values of 16.0%, 4.9%, and 9.6% [2] - The personal income tax experienced a notable increase of 67.5 percentage points year-on-year, reaching 9.0%, attributed to a low base from the previous year [2] Group 3 - In terms of fiscal expenditure, the general public budget expenditure grew by 5.8% year-on-year in April, surpassing the revenue growth rate, indicating a continued focus on stable growth in fiscal spending [4] - By the end of April, the general public budget expenditure completed 31.5% of the annual budget, higher than the average of 30.7% over the past five years [4] - Infrastructure-related expenditures showed a year-on-year growth of 2.2%, with significant increases in urban and rural community affairs and transportation spending, while expenditures in agriculture, forestry, water affairs, and energy conservation showed a slowdown [4]

欢迎扫描下方二维码关注： 往期链接 (44). 一问一答丨@各行各业劳动者 查收您的专属税收优惠 (39). 一问一答 | 个体工商户所得税优惠政策 (38). 一问一答 | 离境退税政策 (37). 一问一答丨支持重点群体创业就业有关税费优惠政策 (36). 一问一答 | 助力科技创新相关税惠热点问题 (35). 一问一答丨助力绿色低碳相关税惠热点问题 (34). 一问一答丨水资源税改革试点相关政策 (43). 一问一答丨物流企业大宗商品仓储设施用地城镇土地使用税优惠政策 (42). 一问一答 | 建筑业小规模纳税人跨区域涉税事项 (41). 一问一答丨社区家庭服务相关税惠政策热点问题 (40). 一问一答丨小型微利企业所得税汇算清缴 (33). 一问一答丨购进农产品增值税政策 (32). 一问一答丨调整增值税纳税申报有关事项 (31). 一问一答 | 申报享受"六税两费"减免优惠 (30). 一问一答 | 与大学生相关的税收政策问答 (29). 一问一答 | 简易计税热点问题 (28). 一问一答丨房产税热点问题 (27). 一问一答 | 带您了解职工教育经费税前扣除 (26). 一问一答 | 城镇土地使 ...

Core Viewpoint - The article discusses the process for taxpayers to correct discrepancies in their housing loan interest deductions in the personal income tax app, particularly focusing on ensuring that the loan contract numbers are consistent across different years [1]. Group 1: Taxpayer Guidance - Taxpayers can only enjoy the housing loan interest deduction for one primary residence loan, which must be verified in the app from 2019 to 2024 [1]. - It is essential to check if the same property is reported and if the loan contract numbers are consistent, including formatting issues [1]. - If discrepancies are found, taxpayers should modify the loan information in the app [1][4]. Group 2: Modification Process - The modification process involves several steps: accessing the app, finding the housing loan interest section, and entering the correct loan contract number [2][7]. - If errors persist after modification, the incorrect year must be voided and re-entered [5]. - Taxpayers must upload supporting documents, such as the loan contract and bank loan information screenshots, after confirming the modification [8].