附件： 1.适用9%增值税税率货物范围注释 2.销售服务、无形资产、不动产注释 欢迎扫描下方二维码关注： 财政部 税务总局 关于增值税征税具体范围有关事项的公告 财政部 税务总局公告2026年第9号 根据《中华人民共和国增值税法》、《中华人民共和国增值税法实施条例》有关规定，延续现行政策和做法，现将《适用9%增值税税率货物范围注 释》、《销售服务、无形资产、不动产注释》予以公布。 本公告自2026年1月1日起施行。本公告所列的国家标准、行业标准，如在执行过程中有更新、替换，统一按新的国家标准、行业标准执行。此前规定与本 公告规定不一致的，以本公告为准。 特此公告。 财政部 税务总局 2026年1月30日 附件 1 适用 9%增值税税率货物范围注释 一、农产品 农产品，是 指农业、林业、畜牧业、渔业生产的各种植物、动物的初级产品。 (一)植物类。 植物类包括人工种植和天然生长的各种植物的初级产品。具体征税范围为: 1.粮食。 粮食，是指各种主食食科植物果实的总称。本货物的征税范 围包括小麦、稻谷、玉米、高粱、谷子和其他杂粮(如大麦、燕 麦等)，以及经 碾磨、脱壳等 工艺加工后的粮食 (如面粉，米， 玉米面、渣等 ...

增值税两档优惠税率适用范围进一步明晰。 在农机方面，《公告》在此前相关规定列举的拖拉机、土壤耕整机械等十类农机产品外，还新增了畜牧 业机械、渔业机械、林业机械、小农具4类农机。 中国第一大税种增值税税率主要有三档，其中基本税率是13%，两档优惠税率分别是9%和6%。随着今 年起增值税法及实施条例正式实施，详细适用两档优惠税率的具体范围也得以明晰。 比如畜牧业机械是指畜牧业生产中所需的各种机械，包括草原建设机械、牧业收获机械、饲料加工机 械、畜禽饲养机械、畜产品采集机械、养鸡和养猪设备系列产品、动物尸体降解处理机。渔业机械，包 括捕捞机械、增氧机、饵料机，机动渔船不属于本货物的征税范围等。 1月31日，财政部、税务总局发布《关于增值税征税具体范围有关事项的公告》（下称《公告》），明 确了适用9%增值税税率货物范围，以及销售服务、无形资产、不动产具体范围，这涉及多档税率。该 《公告》自2026年1月1日起施行。 上海国家会计学院副教授葛玉御告诉第一财经，总体来看适用9%税率的货物范围跟此前大体一致，变 化不大。但《公告》附件2《销售服务、无形资产、不动产注释》里则有些变化，比如加工修理修配纳 入"生产生活服务"， ...

财政部、税务总局发布《关于出口业务增值税和消费税政策的公告》、《关于增值税法施行后增值税优惠政策衔接事项的公告》、《关于增值税征税具体范 围有关事项的公告》，对出口货物和跨境销售服务、无形资产适用增值税和消费税退（免）税、免税或者征税政策等有关事项做出说明。（新华财经） 2026年春运将于2月2日开启，至3月13日结束，为期40天。这是有着9天"超长"春节假期的春运，返乡探亲与旅游出行需求叠加释放，预计春运期间全社会跨 区域人员流动量将达到95亿人次，创下历史新高。其中，自驾出行仍将是主体方式，占比约八成。铁路、民航客运量预计分别达到5.4亿人次和9500万人 次，整体规模和单日客流峰值均有望超过历史同期水平。 1月份我国制造业PMI为49.3% 农副食品加工、铁路船舶航空航天设备等行业产需释放较快 财政部、税务总局发布公告明确增值税应税交易销售额计算口径 2026年春运2月2日开启预计春运期间全社会跨区域人员流动量将达到95亿人次 国家统计局服务业调查中心、中国物流与采购联合会31日发布数据显示，1月份，制造业采购经理指数（PMI）为49.3%，比上月下降0.8个百分点。1月份， 生产指数为50.6%，高于 ...

欢迎扫描下方二维码关注： 作者：虞佳 赵香宇 供稿：秀洲区局 8个政策要点必知必会! @四川税务 《中华人民共和国增值税法》自 2026年1月1日起施行,有哪些值得注 意的政策要点?一起来看。 哪些单位和个人是增值税纳税人? LE 47 在中华人民共和国境内（以下简称 境内) 销售货物、服务、无形资产 不动产(以下称应税交易),以及进 □货物的单位和个人(包括个体工商 1),为增值税的纳税人。 销售货物、服务、无形资产、 不动产,是指一 有偿转让货物、不动产的所有权 有偿提供服务 有偿转让无形资产的所有权或者使用权 ■ 退税务频 = 原住房转让时缴纳的个人所得税 ■新购住房金额 < 原住房转让金额 退憩金额 = ( 新购任房金额 ÷ 原住房转 [金额 ) × 原住房转让时缴纳的个人所得税 汪意事顶 原住房转让金额为该房屋转让的市 01 场成交价格。 新购住房为新房的,购房金额为纳 税人在住房城乡建设部门网签备案的购 02 房合同中注明的成交价格；新购住房为 二手房的,购房金额为房屋的成交价格。 原住房转让金额和新购住房金额 与核定计税价格不一致的，以核定计 03 税价格为准。 原住房转让金额和新购住房金额 0 ...

Group 1 - The article discusses the process of changing the withholding agent for special additional deductions in personal income tax after changing jobs, specifically through the personal income tax APP [1] - It outlines the steps to access the relevant menu for reporting special additional deductions within the APP [1] Group 2 - The article highlights key points regarding the implementation of the Value-Added Tax (VAT) Law in China, effective from January 1, 2026, including who qualifies as a VAT taxpayer [8] - It specifies that individuals and entities engaged in taxable transactions within China, such as selling goods, services, intangible assets, and real estate, are considered VAT taxpayers [9] - The article details the circumstances that constitute domestic transactions and the conditions under which transactions are deemed taxable [11][12] - It also explains situations that are exempt from VAT, including employee services for wages and certain government fees [13][14] - The article mentions the VAT exemption for specific projects, such as medical services provided by healthcare institutions and educational services offered by schools [15][16] - It describes how small-scale taxpayers can enjoy tax benefits, including VAT exemptions if their sales do not exceed a specified threshold [17][18] - The article outlines the timing of VAT liability, which is determined by the receipt of payment or issuance of invoices [19][20] - It emphasizes the legal requirements for issuing VAT invoices, including the acceptance of both paper and electronic invoices [21]

Group 1 - The article discusses taxable solid waste as defined by the Environmental Protection Tax Law of the People's Republic of China, including various types such as coal gangue, tailings, hazardous waste, and others [2] - Comprehensive utilization of solid waste refers to the quantity of solid waste utilized according to national and local environmental protection standards [3] - Taxpayers must accurately measure the storage, disposal, and comprehensive utilization of taxable solid waste; inaccurate measurements will not allow deductions from the generated waste [4] Group 2 - Taxpayers are required to report the quantity of generated, stored, disposed, and comprehensively utilized solid waste to tax authorities, along with supporting documentation [5] - The article outlines the conditions under which individuals and entities are considered VAT taxpayers, including the sale of goods, services, and intangible assets within the territory of China [11] - It specifies the circumstances that constitute domestic transactions, such as the location of goods or real estate being within the territory [12]

欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 次收入额为预扣预缴应纳税所得额, 计算应预扣预缴税额。劳务报酬所得 适用个人所得税预扣率表二,稿酬所 得、特许权使用费所得适用百分之二 十的比例预扣率。 居民个人办理年度综合所得汇算 清缴时,应当依法计算劳务报酬所 得、稿酬所得、特许权使用费所得的 收入额,并入年度综合所得计算应纳 税款,税款多退少补。 ....... 第二十一条 本办法自2019年1月1 日起施行。" 二、根据《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) 规定: " ... ... 三、关于保险营销员、证券经纪 人佣金收入的政策 保险营销员、证券经纪人取得的 佣金收入,属于劳务报酬所得,以不 含增值税的收入减除20%的费用后的 会额为收入额，收入额减去展业成本 以及附加税费后,并入当年综合所 得，计算缴纳个人所得税。保险营销 员、证券经纪人展业成本按照收入额 的25%计算。 扣缴义务人向保险营销员、证券 经纪人支付佣金收入时，应按照《个 人 所 得 税 扣 缴 申 报 管 理 办 法 （ 试 行)》（国家税务总局公告2 ...

据哥伦比亚《共和国报》1月26日报道，哥国家税务和海关总局数据显 示，2025年全国税收收入为296万亿比索（约合803亿美元），未达该机构预期 目标。从税种结构看，2025年对税收贡献最大的项目为所得税预扣款，全年征 收103.61万亿比索（约合281亿美元），占总收入的35%。其次为增值税 （21.7%）和海关税收（17.1%）。按来源划分，与国内经济活动相关的税收收 入占比约82.9%，而与对外贸易相关的税收收入占比约17.1%。专业人士指出， 收入缺口的原因在于财政预算预期高于国家实际经济表现，以及2025年5月宣 布上调预扣税率给企业带来的额外税负压力。 （原标题：2025年哥伦比亚全国税收收入达296万亿比索） ...

Core Viewpoint - The article discusses the importance of timely filing financial and accounting system records with tax authorities and outlines the process for both first-time and subsequent filings through the electronic tax bureau [1]. Group 1: Filing Requirements - Taxpayers must submit their financial and accounting system information to tax authorities within 15 days of reporting their tax-related identity information [1]. - Failure to comply may result in fines ranging from 2,000 to 10,000 yuan, depending on the severity of the violation [1]. Group 2: First-Time Filing Process - For first-time filings, the system will auto-fill some information based on the taxpayer's registered tax information, which must be verified and supplemented with additional details [4]. - Taxpayers need to select the appropriate types of financial statements and reporting deadlines based on their actual accounting practices before submitting the information [4]. Group 3: Subsequent Filing Process - For subsequent filings, the system will display the currently effective record, allowing taxpayers to modify their accounting system information as needed [5]. - New records must have a start date that directly follows the end date of the previous record, and they cannot overlap with periods for which tax returns have already been filed [5].

Group 1 - The article discusses the requirements for VAT taxpayers, specifically that those whose annual sales exceed the threshold for small-scale taxpayers must register as general taxpayers, unless otherwise specified [10] - It mentions that there are other circumstances under which registration as a general taxpayer is required, in accordance with the regulations of the State Administration of Taxation [11] - The article provides contact information for inquiries related to tax payments and services, indicating a support system for taxpayers [12] Group 2 - The article outlines that certain employee welfare expenses, such as those for purchasing cars or housing, are subject to individual income tax and do not fall under the exempt welfare expense category [15] - It specifies that welfare expenses exceeding the national prescribed limits or those paid from union funds to individuals must be included in taxable income [17] - The article emphasizes that benefits provided to employees that are not temporary living hardship allowances are also taxable [17]