Group 1 - The purchase of new energy vehicles will not enjoy the vehicle purchase tax exemption policy next year [2] - From January 1, 2026, to December 31, 2027, new energy vehicles will be subject to a halved vehicle purchase tax, with a maximum tax reduction of 15,000 yuan per vehicle [3] - The purchase date is determined by the issuance date of valid documents such as the unified invoice for motor vehicle sales or the customs duty payment certificate [3] Group 2 - Individual businesses that have previously been assessed on a fixed basis will not automatically continue this assessment after the year-end [5] - Taxpayers changing to an accounting-based assessment must file their own tax returns [6] Group 3 - Companies can deduct costs and expenses without invoices during the corporate income tax declaration, provided they obtain valid deduction certificates before the end of the annual tax settlement period [7] Group 4 - Confirmation of special additional deductions for individual income tax must be completed in December [8] - If taxpayers do not confirm in time, the withholding agent will suspend deductions starting January of the following year [8] Group 5 - Small-scale taxpayers whose sales exceed 5 million yuan within a 12-month period may need to register as general taxpayers [9][10] - The calculation period for annual taxable sales is not a complete calendar year but rather a continuous 12-month period or four quarters [10]

欢迎扫描下方二维码关注： 暖心服务多样化 谱写为民新篇章 每到岁末，企业年会就像一场温暖又欢乐的盛宴，不仅传递着企业的关怀与温度，更成为凝聚团队力量、表彰优秀员工的重 要时刻。企业年会从精心筹办到奖品发放，税务处理可是一门大学问。 宾馆、旅馆、旅社、度假村和其他经营性住宿场所 提供会议场地及配套服务 的活动，按照 " 会议展览服务 " 缴纳 增值税 并 开具对应发票；如果 酒店仅提供场地 ，应当开具 不动产经营租赁服务 发票。同时根据规定，开具发票应当按照规定的时限、顺 序、栏目，全部联次一次性如实开具，并加盖发票专用章。 来源：国家税务总局泰安市税务局 国家税务总局泰安市岱岳区税务局 编发： 国家税 务总局山东省税务局办公室 制作： 王江宁 编审：王 羽 邵洋洋 责编：桑 军 来源 山东税务 欢迎扫描下方二维码关注： 前言 01 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 有关的其他所得。因此，优秀员工取得的现金奖励应 按" 工资、薪金所得 "项目缴纳 个人所得税 。 如果奖励 具有年终性质，在2027年12月31日前，可以适用" 全年一次 ...

欢迎扫描下方二维码关注： 来源：北京税务 增值税法 系列宣传 纳税义务发生时间 根据《中华人民共和国增值税法》第五章第二十八条 增值税 纳税义务发生时间 ，按照下列规定确定 ： （一） 发生应税交易，纳税义务发生时间为收讫销售款项或者取得销售款项索取凭据的当日；先开具发票的，为开 具发票的当日 。 （二） 发生 视同应税交易 ，纳税义务发生时间为完成视同应税交易的当日 。 （三） 进口货物，纳税义务发生时间为货物报关进口的当日 。 增值税扣缴义务发生时间为纳税人增值税纳税义务发生的当日 。 来源 北京税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 文母和子艾共同购房, 房屋产权证 贷款合同均登记为艾母和子女， 作 出用。 房贷款利息专项附加扣除如何享受? 艾雷 舞局购买 H 貸房屋 子文 不能既由父母扣除,又由子女扣除,应 该由主贷款人扣除。 我用贷款买了一 真房, 田子工作需 支持以房屋校 ...

欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 数电发票:通过电子发票服 务平台开具红字发票有哪些 注意事项? (一)需要开具红字发票的,在所对 应的蓝字发票金额范围内开具红字发 (二)在开具蓝字数电发票当月开具 红字数电发票的,电子发票服务平台 同步增加其剩余发票额度;跨月开具红 字数电发票的,电子发票服务平台不 增加其剩余发票额度。 (三)在开具蓝字纸质发票当月开具 红字纸质发票,或者作废已开具蓝字 纸质发票的,电子发票服务平台同步 增加其剩余发票额度;跨月开具红字纸 质发票的,电子发票服务平台不增加 其剩余发票额度。 例一：纳税人U公司，2024年10 月发票总额度为750万元。 2024年10月1日至5日U公司开票 累计金额100万元，10月6日开具红字 数电发票金额10万元(对应2024年8月 25日开具的蓝字数电发票，金额10万 元)，10月7日开具红字数电发票50万 元(对应2024年10月3日开具的蓝字数 电发票,金额50万元),则10月8日剩 余发票额度为700万元(750万元-100 万元+50万元=700万元)。由于跨月 开具红字数电发票不增加剩余发票额 度,10月6日 ...

欢迎扫描下方二维码关注： 下 八 下 中 2025年,城乡居民基本医 ● 疗保险个人缴费标准每人每 年不低于400元,财政补助 每人每年不低于700元。 各地根据当地经济发展水平以及成年人和未成 年人等不同人群的基本医疗消费需求,同时考 虑当地居民家庭和财政负担能力，合理确定筹 资水平，并随着客观情况的变化适度调整。 征收方式 0 0 0 0 0 0 ● 按照便民高效的原则,采取政府统一组织、多方协作 配合、税务集中征收或委托代征等方式征收城乡居民 基本医疗保险费。 ● 城乡居民可以按照本地税务部门公 布的缴费方式，选择在手机上使用 微信、支付宝、电子税务局App、 合作银行App、地方政务App等方 式便捷缴费,也可以到办税服务厅、 政务服务大厅、合作银行柜台、社区 服务网点现场缴费,具体缴费渠道 可咨询当地税务部门。 ● 在开通职工基本医疗保险个人账户家庭共济的地区 可以咨询当地医保部门，通过个人账户为近亲属缴纳 城乡居民基本医疗保险费。 征期安排 000000 u usu u u 城乡居民可按照本地规定, 在集中征缴期内缴费。 预算管理 0 0 0 0 0 0 e 0 U U C C 城乡居民基本医疗保 ...

欢迎扫描下方二维码关注： 2026年度 个人所得税专项附加扣除 信息确认正在进行，有不少网友留言咨询相关问题，也有热心网友分享自己的经验。 准备好"产权证明""贷款合同"等相关资料，点击"准备完毕，进入填报"； 第四步 根据相关规定，仅享受首套住房贷款利率的住房贷款利息支出，方可在申报时予以扣除； 有的是首次填报，有的是无变动，有的是今年信息需要修改或删除，具体操作详见 《事关工资，今起确认！》 。今天，我们梳理了 住 房贷款利息 专项附加扣除首次填报的操作步骤及一组热点问答，希望对您有所帮助！ 想了解具体政策请查看 《最全！7项个税专项附加扣除一 图搞定》 。 首次填报如何操作？手把手教你 打开个人所得税App，选择"办&查"—"专项附加扣除"填报； 第一步 第二步 选择"住房贷款利息"和"扣除年度"，选择"2026"，点击"确认"； 第三步 第五步 确认"本人信息"，填写"配偶信息"，选择"产权证明"，完善"房贷信息"，点击"下一步"； 第七步 填写"本人是否借款人"，选择"扣除比例"； 第八步 选择申报方式，选择"通过扣缴义务人申报"或"综合所得年度自行申报"，点击"提交"完成操作。 选择"贷款方式"， ...

Group 1 - The article discusses the electronic tax declaration process for small-scale taxpayers, highlighting two modes of tax declaration: confirmation mode and form-filling mode [3][4][5] - In confirmation mode, taxpayers must verify the accuracy of their sales revenue and can supplement unbilled income by entering it into the system [3][4] - In form-filling mode, the system pre-fills data based on invoicing situations, allowing taxpayers to adjust as necessary and submit the declaration after verification [5] Group 2 - The article outlines the steps for both declaration modes, including data confirmation, entry of unbilled income, and submission processes [3][4][5] - It emphasizes the importance of data accuracy, as discrepancies can lead to submission failures, with the system providing alerts for mandatory and advisory discrepancies [5] - Taxpayers are advised to review their complete reports before submission to ensure all information is correct [4][5]

Group 1 - The article discusses the regulations regarding the deduction of advertising and business promotion expenses for enterprises, including specific provisions for related enterprises and the treatment of expenses incurred during the establishment period [2]. - It outlines the reporting requirements for these deductions, specifying the forms that need to be filled out, such as the "Detailed Statement of Period Expenses" and the "Detailed Statement of Tax Adjustment Items" [2]. - The article references several policy documents that serve as the legal basis for these deductions, including the Corporate Income Tax Law and various announcements from the State Administration of Taxation [2]. Group 2 - The article mentions a tax refund policy for individuals selling and purchasing housing, detailing the conditions under which tax refunds are applicable based on the sale and purchase amounts [7]. - It specifies that the tax refund is contingent upon the sale and purchase occurring within the same city, and outlines the criteria for eligibility [7]. - The article also highlights the reduced tax rates for deed tax based on the size of the property being purchased, with specific rates for properties under and over 140 square meters [9].

Group 1 - The article addresses an issue where employees encounter an error message during the declaration of individual income tax, indicating that the previous period did not deduct the cumulative reduction amount of 60,000 yuan [1][3]. - The error arises when an employee previously deducted based on 5,000 yuan per month but attempts to switch to a 60,000 yuan annual deduction, leading to a mismatch in deduction methods [5][6]. - According to the National Taxation Administration's announcement, employees whose annual income does not exceed 60,000 yuan can choose to deduct either 60,000 yuan directly or continue with the 5,000 yuan monthly deduction [6][7]. Group 2 - For employees opting for the 60,000 yuan deduction, they must first correct the cumulative reduction amount in the previous months' declaration before proceeding with the current month's declaration [8][12]. - The steps to correct the declaration include adjusting the tax month to January, entering the comprehensive income declaration, and confirming the deduction method [8][10][11]. - After confirming the changes, the employee must return to the declaration interface to recalculate the tax and submit the corrected declaration [12][17]. Group 3 - Alternatively, employees can continue to deduct based on 5,000 yuan per month, which also requires adjusting the tax month to January and following similar steps in the declaration process [18][20]. - The article emphasizes that only one of the two methods should be chosen based on the employee's actual situation, and corrections should be made sequentially by month [24].

Group 1 - The article discusses the tax obligations of companies with branches in different regions, specifically regarding corporate income tax calculations and payments [1][3][4] - It clarifies that branches without legal person status must be included in the parent company's tax calculations and cannot independently enjoy tax reduction policies for small and micro enterprises [3][4] - The article outlines specific conditions under which secondary branches do not need to pay corporate income tax locally, including those recognized as small and micro enterprises or newly established branches [6] Group 2 - It explains that branches located in tax incentive areas, such as those in the western development regions, can benefit from reduced corporate income tax rates, provided they meet certain revenue criteria [4] - The article emphasizes the importance of aggregating the total employment, assets, and taxable income of the parent company and its branches to determine eligibility for small and micro enterprise status [3][4] - It also notes that branches engaged in auxiliary functions and not generating local tax revenue may be exempt from local corporate income tax payments [6]