Core Points - The article outlines the process for applying for the refund of personal income tax withholding fees for the year 2025, which is set at 2% of the withheld tax amount, excluding amounts subject to correction or additional withholding by tax authorities [1][2]. Group 1: Application Process - From January 1 to March 31, 2026, withholding agents can apply for the refund through the Natural Person Electronic Tax Bureau using the "Refund Fee Verification" module [3]. - After logging into the system, agents must navigate to the "Withholding" page and select the "Refund Fee Verification" option [5]. - The system will display a confirmation box, and agents must acknowledge it to view the verification list of individual accounts [5]. Group 2: Verification and Submission - Agents need to verify the withholding tax information for 2025 and confirm its accuracy before proceeding [9]. - On the "Confirmation Report" interface, agents must select their bank information and click "Apply for Refund" [11]. - A prompt will indicate the amount eligible for refund, and agents must confirm submission [14]. Group 3: Application Status - After submission, the application status will change to "Under Review," and agents have the option to withdraw the application if needed [16].

Core Viewpoint - The article discusses the treatment of expenses that have been paid but for which invoices are not received until the following year, specifically in the context of corporate income tax deductions. Group 1: Tax Deduction for Expenses - If an expense is paid in 2025 but the invoice is received in 2026, it can still be deducted in the quarterly prepayment of corporate income tax for 2026 based on the actual incurred amount without waiting for the invoice [2]. - If a company receives the invoice before the annual tax reconciliation period ends (by May 31 of the following year), it can directly use the invoice as a tax deduction without making tax adjustments [3]. Group 2: Handling Invoices Received After Tax Reconciliation - If a company receives the invoice after the annual tax reconciliation period and did not deduct the corresponding expense in the year it occurred, it can still claim the deduction in future years if it provides valid documentation to prove the expense's authenticity, with a maximum retroactive period of five years [4]. - If the tax authority notifies the company about missing invoices or non-compliant invoices after the reconciliation period, the company must obtain valid invoices within 60 days of notification [4]. Group 3: Special Cases for Invoice Recovery - If a company cannot obtain an invoice due to the counterparty being deregistered or classified as a non-compliant entity, it can still deduct the expense by providing specific documentation, including proof of the inability to obtain the invoice, contracts, payment vouchers, and internal accounting records [5].

Core Viewpoint - The article outlines the implementation of the Shanxi Province Employee Major Medical Expense Subsidy Measures, aimed at reducing the medical expense burden on insured employees and enhancing the multi-level medical security system in the province [3][4]. Summary by Sections Introduction - The subsidy measures are established in accordance with various governmental documents to reform the medical insurance system and are intended to provide further protection for employees facing high medical expenses [4]. Scope of Subsidy - The subsidy applies to employees participating in the basic medical insurance, including retirees, but excludes those receiving civil servant medical subsidies [4][5]. Funding and Contribution - The funding for the subsidy will be jointly borne by employers and employees, with provisions for cases where employers cannot afford their share [5][6]. Payment Standards - The subsidy will cover medical expenses exceeding the maximum payment limit of the basic medical insurance, with a payment rate of 90% for eligible expenses within the defined limits [6][8]. Conditions for Eligibility - Eligibility for the subsidy aligns with the conditions for basic medical insurance, meaning those who do not qualify for the latter cannot receive the subsidy [6][7]. Management and Oversight - The funds for the subsidy will be managed separately from the basic medical insurance fund, with strict regulations to prevent misuse [6][7]. Implementation and Duration - The measures will be directly settled at designated medical institutions, and the program is set to take effect on January 1, 2026, with a validity of five years [7][8].

Core Viewpoint - The announcement by the Ministry of Finance, State Taxation Administration, and Ministry of Housing and Urban-Rural Development extends the personal income tax policy to support residents in upgrading their housing from January 1, 2026, to December 31, 2027, allowing for tax refunds on income tax paid when selling a home and purchasing a new one within one year [1][2]. Summary by Sections Tax Refund Policy - From January 1, 2026, to December 31, 2027, taxpayers who sell their own homes and purchase new homes within one year will receive a tax refund on the personal income tax paid on the sale of the current home. 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 home purchase amount is less, the refund will be proportional to the new purchase amount relative to the sale amount [1][2]. Conditions for Tax Refund - Taxpayers must meet specific conditions to qualify for the tax refund, including that both the sale and purchase of homes must occur within the same city, and the seller must be directly related to the new home purchase [2]. Documentation and Information Sharing - Taxpayers eligible for the tax refund must provide valid sale and purchase contracts and any other required materials to the tax authority for review. Additionally, local housing and tax departments are required to establish information-sharing mechanisms to ensure timely access to necessary transaction data for tax refund processing [2].

Group 1 - The article discusses issues related to tax reporting and compliance for businesses, specifically regarding local tax payment identification and branch reporting requirements [3] - It highlights the importance of correctly selecting the "local payment identification" option to ensure proper tax filing for branches [3] - The article provides solutions for common issues faced during tax reporting, such as the inability to submit tax returns due to pending submissions from the main entity [3] Group 2 - The article addresses the vehicle tax declaration process, particularly the issue of entering trailer information and the requirement for engine displacement [5] - It clarifies that when the vehicle type is selected as "trailer," the engine displacement is not a mandatory field and can be left blank to avoid errors [6] - The article also discusses the process for handling cross-regional migration applications and the necessary steps to resolve issues related to unreported social insurance fees [6] Group 3 - The article outlines the regulations regarding the management of tax collection fees, emphasizing the deadline for submitting related materials to tax authorities [12] - It specifies that failure to submit the application for tax collection fees by the deadline will be considered as a waiver of the right to claim those fees [12] - The article details the operational guidelines for applying for the refund of personal income tax withholding fees, including the necessary steps and deadlines [18][27]