欢迎扫描下方二维码关注： 又是一年高考季，大学校园里即将迎来无数崭新的面孔，那么，你知道有哪些税收政策和我们大学生有关吗？今天， 申税小微将带你一起来学习！ 小王 我参加全国大学生课外学术科 技作品竞赛,得了科学技术部颁发 的奖金,要交个人所得税吗? 根据《中华人民共和国个人 所得税法》第四条规定,取得省 级人民政府、国务院部委和中国 人民解放军军以上单位,以及外 国组织、国际组织颁发的科学、 教育、技术、文化、卫生、体 育、环境保护等方面的奖金免征 个人所得税。 小文! 快毕业啦,我想创业,请问有 什么税收优惠政策可以享受呢? 根据《国家税务总局 人力资 源社会保障部 农业农村部 教育部 退役军人事务部关于重点群体和 自主就业退役士兵创业就业税收 政策有关执行问题的公告》(国家 税务总局 人力资源社会保障部 农 业农村部 教育部 退役军人事务部 公告2024年第4号)以及《上海市 关于明确重点群体创业就业税收 政策有关税费扣减标准的公告》 (沪财发〔2023〕 11号),自 2023年1月1日至2027年12月31 日,本市范围内符合重点群体条 件的高校毕业生、持《就业创业 证》 (注明"自主创业税收政 策 ...

新婚夫妻注意了！ 婚后可享的 个人所得税专项附加扣除 与婚前会有差别哦！ 快跟你的另一半 一起扫码学习吧！ 扫描上方二维码或者点击下方" 阅读原文 "即可打开 欢迎扫描下方二维码关注： 《夫妻双方个人所得税专项附加扣除填报一本通》 来源：大连税务 供稿：个人所得税处、长兴岛经开区税务局 编发：税宣办 "520"结婚登记后，大家别忘了做这事 专用 調 JJa TET 家庭成s 任即要 结婚后,夫妻双方可以先 在个人所得税App中"我 的"页面点击"家庭成 员"一栏，添加配偶信息 EHE 及婚姻登记时间。 tin 12 717 情形一 婚后各按扣除标准的50%扣除 如果选择婚后各自按照扣除标准的 50%扣除，可以点击"办&查"页 面的"专项附加扣除"。在"住房 贷款利息专项附加扣除"中对当年 信息进行修改，并选择确认"是否 夫妻双方婚前各自均有首套购房贷 款"，选择50%的扣除比例。系统 将自动累计计算。 an (15 L 力1&查 请选择您需要办理或查询的事项 办税 综合所得年度汇算 � 申报与查询综合所得年度汇算 专项附加扣除 Ø 填报与查询7项专项附加扣除信息 日 日 (1) 个人养老金扣除 纳税记录开具 ...

Policy Content - The special additional deduction for personal income tax allows taxpayers to deduct expenses related to the care of children under three years old at a standard rate of 2000 yuan per month for each child [2][4] - Parents can choose to deduct 100% of the amount by one parent or split the deduction equally at 50% each, with the chosen method remaining unchanged for the tax year [4] - For children's education expenses, taxpayers can deduct 2000 yuan per month for each child receiving full-time education, which includes various educational stages from primary to higher education [3][4] Tax Exemptions - Services provided by nurseries and kindergartens for childcare and education are exempt from value-added tax (VAT) [9] - Medical services provided by maternal and child health institutions and children's health institutions are also exempt from VAT [9] - Educational services provided by schools engaged in academic education are exempt from VAT, while general taxpayers providing non-academic education can opt for a simplified tax method with a 3% tax rate [9] Property and Land Tax Exemptions - Properties and land used by various educational institutions, such as schools and kindergartens, are exempt from property tax and urban land use tax [15] - Schools, kindergartens, and social welfare institutions occupying farmland are exempt from farmland occupation tax, provided they meet relevant regulations [18] Stamp Duty Exemptions - Property owners transferring property to government, schools, social welfare institutions, or charitable organizations are exempt from stamp duty [21] Deed Tax Exemptions - State organs, public institutions, and non-profit organizations acquiring land or property for educational purposes are exempt from deed tax [25]

Group 1 - Taxpayers enjoying child education special additional deductions must report the names of spouse and children, identification document types and numbers, and the current education stage and duration of the children [2][3] - For children studying abroad, taxpayers should retain supporting documents such as admission letters and study visas [3] - Taxpayers enjoying continuing education special additional deductions must report the education start and end dates, education stages, and for vocational qualification continuing education, the certificate name, number, issuing authority, and approval date [4][6] Group 2 - Taxpayers enjoying elderly support special additional deductions must report whether they are the only child, the monthly deduction amount, the names and identification document types and numbers of the supported individuals, and details of any co-supporters [8] - For taxpayers enjoying serious illness medical special additional deductions, they must report the identification document types and numbers, patient names, relationships, total medical expenses related to basic medical insurance, and the out-of-pocket amounts [10][11] - Taxpayers enjoying housing loan interest special additional deductions must report housing ownership information, address, loan type, bank, contract number, loan term, and first repayment date, including spouse details if applicable [12] - Taxpayers enjoying housing rental special additional deductions must report the rental property address, main work city, landlord's name and identification document type and number, or the landlord's unit name and taxpayer identification number, along with the rental duration [13][14]

Group 1 - The article discusses the process of filing for special additional deductions in the 2024 individual income tax annual settlement, highlighting that some individuals may forget to fill in certain deduction information, leading to missed benefits [1][2] - Users are guided to access the "Special Additional Deductions" feature through the personal income tax app, and if not found, they can add it via the "More Functions" option [3] - After opening the "Special Additional Deductions" feature, users should fill in the relevant deduction information based on their actual situation and select the corresponding year before confirming the submission [5] Group 2 - Once the filing is completed, users can check their submission records by clicking on "View Filing Records" [7] - Users who have already completed their annual settlement can modify their special additional deduction information by selecting the year they wish to change [11] - The article outlines the steps for correcting previously submitted information, including verifying personal information and checking the success of the deductions claimed [15][18]

Core Viewpoint - The article discusses various tax regulations and legal principles in China, emphasizing the importance of compliance for businesses and individuals in their tax obligations and civil activities [2][3]. Tax Regulations - Businesses must register for tax within 30 days of obtaining their business license, and tax authorities are required to process this registration on the same day it is received [2]. - Taxpayers are required to open basic deposit accounts in banks and report all account numbers to tax authorities [2]. - The issuance of invoices must adhere to specific regulations, including accurate representation of business activities and proper documentation [2]. Civil Law Principles - Parents have a legal obligation to support, educate, and protect their minor children [3]. - Taxpayers can deduct educational expenses for their children, with a maximum of 2000 yuan per month per child for full-time education, applicable to various educational levels [3]. - Contracts are considered valid once signed by both parties, and obligations may be enforced even if the contract is not in written form under certain conditions [3]. Additional Information - The article includes promotional content for a legal awareness campaign related to the Civil Code [5]. - It clarifies that the platform providing this information is for educational purposes and not an official tax advisory service [7].

-- 2. 我应该如何办理 9* 2024年度个人所 ... 得税综合所得汇算、 清缴? (√ 点击查看答案 l a b a b a b T (@) THING OF OFFICE OF OF OF THE OF THE OF THE OF THE OF THE OF THE OF T D D 3.我在两家单位同时任 D D 职, 两家单位都可以帮 D 我扣除每月5000元的 I P 減除费用吗? l √ 点击查看答案 答: 根据个人所得税法规定,居民个人的综 THINGHOULDHING OFFICE OF THE WATER 4.全年一次性奖金可以和综 D D 合所得一起计税, 也可以按照 D 全年一次胜奖金政策单独计 D 税, 我选择哪种计税方式更划 P l 算呢? -------- √ 点击查看答案 a a b a E B + 欢迎扫描下方二维码关注： ++ a ..... 1. 我需要办理个人 所得税综合所得汇< 算吗? 您可以点击以下链接 了解个⼈所得税 专项附加扣除要点 您可以点击以下链接 了解更多详情 ↓↓↓ 了解更多详情 ↓↓↓ - D 9. 我以前年度已经申报享受 D D 住房贷款利息专项 ...

欢迎扫描下方二维码关注： 年幼时的我 您是我的妈妈，又是我的启蒙老师, 耐心解答我无数个"为什么"。 子女教育 自 2023 年 1 月 1 日起，纳税人的子女在学前 教育阶段（ 子女年满 3 周岁当月至小学入学前一月 ） 及学历教育阶段( 子女接受全日制学历教育入学的当 ■ 月至全日制学历教育结束的当月 )的相关支出，按照" 每个子女每月 2000 元的标准定额扣除。 青春期的我 妈妈选择继续教育提升学历，以身作则为我 树立了榜样,是我成长路上的灯塔。 自2019年1月1日起，纳税人在中国境内接受学历『 ( 学位 ) 继续教育期间的支出，在学历 ( 学位 ) 教育 期间按照每月400元定额扣除，同一学历（学位）继 ■ 续教育的扣除期限不能超过48个月。纳税人接受技能『 人员职业资格继续教育、专业技术人员职业资格继续 = 教育支出，在取得相关证书的当年，按照3600元定额『 扣除。 继续教育 参考文件 《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） 《 国务院关于设立3岁以下婴幼儿照护个人所得税专项附加扣除的通知》（国发〔2022〕8号） 《国务院关于提高个人所得税有关专项附 ...

欢迎扫描下方二维码关注： 政策依据 Policy Basis 《财政部 税务总局关于个人所得税法修改后有关优惠政策衔接问题的通知》（财税 [2018]164号）、《财政部 税务总局关于延续实施外籍个人津补贴等有关个人所得税优惠 政策的公告》（财政部 税务总局公告2021年第43号）、《财政部 税务总局关于延续实施 外籍个人有关津补贴个人所得税政策的公告》（财政部 税务总局公告2023年第29号）规 定： 2019年1月1日至2027年12月31日 期间，外籍个人符合居民个人条件的，可以选择享受 个 人所得税专项附加扣除 ，也可以选择享受 住房补贴、语言训练费、子女教育费等津补贴 免税优惠政策 ， 但不得同时享受 。外籍个人一经选择，在 一个纳税年度内 不得变更。 外籍人士必读！ 8项免税补贴或专项附加扣除 · 你选 好了吗 ？ · Must-Read for Foreign Individuals ! 8 Tax-Exempt Allowances or Itemized Deductions for Specific Expenditures for Your Choice! 前提条件 Prerequisi ...

纳税人本人或者配偶单独或者共同使用商业银行或者住房公积金个人住房贷款为本人或者其配偶购买中国境内住房，发生的首套住房贷款 利息支出， 经夫妻双方约定，可以选择由其中一方扣除。 在实际发生贷款利息的年度， 按照每月1000元的标准定额扣除， 扣除期限最长不超过240个月。 纳税人只能享受一次首套住房贷款的利 息扣除，且不得与住房租金专项附加扣除同时享受。 夫妻双方 婚前分别购买住房发生的首套住房贷款，婚后可选择其中一套由购买方按 100% 扣除，也可夫妻双方对 各自购买 的住房分别按 50%扣除，一个纳税年度内不能变更。 2.大病医疗 纳税人发生的医药费用支出可以选择由本人或者其配偶扣除；未成年子女发生的医药费用支出可以选择由其父母一方扣除。 在一个纳税年度内，纳税人发生的与基本医保相关的医药费用支出，扣除医保报销后个人负担（指医保目录范围内的自付部分）累计超过 15000元的部分，由纳税人在办理年度汇算清缴时，在80000元限额内据实扣除。 1.子女教育 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。 自2023年1月1日起 ...