供稿：台州市椒江区局 作者：王燕 叶伟丹 潘洋 欢迎扫描下方二维码关注： 的,光低দ固忱。 配偶、父母、子女、祖父母、外祖父母、孙子女、 外孙子女、兄弟姐妹。 城市维护建设税、教育费附加、地方教育附加, 随增值税免征。 个人励得税 不征 食 房屋产权所有人将房屋产权无偿赠与下列受赠人 的,对当事双方不征收个人所得税。 ■ 配偶、父母、子女、祖父母、外祖父母、孙子女、 外孙子女、兄弟姐妹。 生地增值税 不行 以赠与方式无偿转让房地产,不征收土地增值税。 ■ 所称的"赠与"包括如下情况：房产所有人、土 地使用权所有人将房屋产权、土地使用权赠与直 系亲属或承担直接赡养义务人。 即花 親 王子们 ★ 当事双方应按产权转移书据0.05%的税率缴纳印 花税。 ■ 自2023年1月1日至2027年12月31日，对增值税 小规模纳税人、小型微利企业和个体工商户减半 征收印花税(不含证券交易印花税),个人也可 以享受这个政策哦! 碧雅 要征 食 房屋赠与行为,受赠人应按照税务机关参照房屋 买卖的市场价格依法核定的价格缴纳契税。受赠 方按 3% 的税率缴纳契税。 举个例子 小张父亲将自己名下房产赠与小张,要如何缴税呢? 假设房子 ...

来源： 北京税务 供稿：北京市税务局12366纳税服务局 北京市丰台区税务局 欢迎扫描下方二维码关注： ★ 为你推着 更多内容 选择"出租不动产" 点击"新增代开申请",进入代开申请页面。 不动产出租 < 历史代开的发票 筛选 三、填写代开申请信息 (一) 租赁信息填写 不动产出租 1 3 租赁信息填写 申请提交 相售双方 出租方 预知方 · 是否自然人 *名称 谱输2 统一社会信用代码/纳税人识别号 谱输入 保存 BV 消 租赁双方:点击"租赁双方"一栏中的"出租 方"，核验个人身份信息是否正确（出租方仅能为 登录APP的房主本人），无误后点击"承租方"， 点击"添加承租方"，根据实际情况选择"是否为 自然人"。 如承租方为企业,"是否自然人"选项请勾选 否,名称处填写企业名称或企业名称关键字,如该 企业已完成税务登记，点击下一步即可选择企业名 称,确定后自动带出统一社会信用代码,如该企业 未完成税务登记,则查询不到企业信息，需完成税 务登记后代开。 如承租方为个人,"是否自然人"选项请勾选 是,提示内容阅读后点击"我已知晓",据实填写 相关信息。 我出租了一套住房,需要代开 发票, 应该如何操作呢? 您可 ...

Core Viewpoint - The article discusses the implementation of the "Tax Payment Credit Management Measures" by the State Taxation Administration, effective from July 1, 2025, which outlines the evaluation indicators and scoring standards for taxpayers' compliance with tax payment obligations [8]. Group 1 - The "Tax Payment Credit Management Measures" will be enforced starting July 1, 2025, focusing on the evaluation of taxpayers' compliance [8]. - Key evaluation indicators include timely tax declaration, withholding, and financial reporting, with specific scoring penalties for non-compliance [8]. - Taxpayers can utilize the electronic tax bureau or its app for remote assistance in tax payment processes, enhancing convenience and efficiency [9][10]. Group 2 - The article provides a timeline for various tax declaration and payment obligations, including value-added tax and social insurance fees, emphasizing the importance of timely compliance [7]. - The introduction of remote consultation services through the electronic tax bureau aims to streamline taxpayer interactions and improve service delivery [9].

Group 1 - The article addresses issues faced by taxpayers using the electronic tax bureau, specifically identity switching errors and bulk invoice download failures [1][2] - It provides solutions for identity switching problems, suggesting users log out and clear browser cache if issues persist [3][4] - Instructions for bulk downloading invoices are detailed, including steps for accessing the invoice business module and querying invoices [4][5] Group 2 - The article discusses the new tax credit management measures effective from July 1, 2025, aimed at promoting taxpayer compliance and enhancing the social credit system [11][12] - Taxpayers rated as A-level will receive various incentives, including public recognition and potential increases in their credit scores [12][14] - Specific conditions for A-level qualification are outlined, including operational duration and compliance with accounting standards [19]

Core Viewpoint - The "Six Taxes and Two Fees" preferential policy is not exclusive to small and micro enterprises, and it applies to small-scale VAT taxpayers, small micro-profit enterprises, and individual businesses from January 1, 2023, to December 31, 2027 [1][2]. Group 1: Eligibility for "Six Taxes and Two Fees" Preferential Policy - Companies that are determined to be small micro-profit enterprises after annual income tax settlement can enjoy the "Six Taxes and Two Fees" preferential policy from July 1 of the settlement year to June 30 of the following year [2][3]. - Newly established enterprises registered as general VAT taxpayers can apply for the "Six Taxes and Two Fees" preferential policy if they meet specific conditions, including having fewer than 300 employees and total assets not exceeding 50 million [4]. Group 2: Transition from Small Micro-Profit Status - If a company no longer qualifies as a small micro-profit enterprise, it must stop applying for the "Six Taxes and Two Fees" preferential policy. However, if it remains a small-scale VAT taxpayer, it can still apply for the preferential policy [2][4]. - Non-small micro-profit enterprises that transition from small-scale VAT taxpayers to general VAT taxpayers will no longer enjoy the preferential policy from the effective date of the change, but they can still benefit from the policy for the tax periods before the transition [4]. Group 3: Interaction with Other Tax Policies - Small-scale VAT taxpayers, small micro-profit enterprises, and individual businesses that have already enjoyed other preferential policies can still cumulatively benefit from the "Six Taxes and Two Fees" preferential policy [5]. - The calculation base for the "Six Taxes and Two Fees" reduction is the taxable amount after deducting any existing tax reductions [5]. Group 4: Correction of Tax Declarations - Taxpayers who fail to timely declare for the "Six Taxes and Two Fees" preferential policy can correct or void their declarations through the electronic tax bureau, but they must do so in full rather than making partial corrections [6][9].