日本首相：对出台更多刺激措施持开放态度，但不会削减消费税 金十数据5月12日讯，日本首相石破茂周一表示，政府准备采取进一步措施，缓解美国提高关税对经济 造成的打击，但对削减消费税税率持谨慎态度。反对党和一些执政党议员呼吁政府降低消费税，以帮助 家庭应对不断上涨的生活成本。日本的消费税为10%，食品税率为8%。石破茂在国会发表讲话时说， 政府"将毫不犹豫地采取额外措施"，以缓解美国提高关税给经济带来的痛苦。但他表示，任何措施都必 须针对受冲击最严重的家庭，而不是覆盖广泛的家庭。 ...

Group 1 - Japan's real wages decreased by 2.1% in March, marking the third consecutive month of negative growth due to inflation outpacing wage increases [1] - The Ministry of Health, Labour and Welfare attributes the negative real wage growth to the impact of rising prices, despite some wage increases from last year's labor negotiations [1] - Concerns are raised regarding the sustainability of negative real wage growth, particularly with inflation rates exceeding 3% and potential adverse effects from U.S. tariff policies on Japanese companies [1] Group 2 - The Japanese government typically opts for direct financial assistance to alleviate the burden on citizens, though this approach faces criticism for being short-term and not addressing underlying issues [2] - Long-term economic stimulus plans or measures from the Japanese government may be delayed until after the upcoming summer House of Councillors election [2]

Tax Policies Related to Flower Industry - Agricultural producers selling flowers are exempt from value-added tax (VAT) [2] - Small-scale taxpayers can enjoy VAT exemption on flower sales if quarterly sales do not exceed 300,000 yuan; otherwise, VAT must be paid [3] - The VAT rate for fresh flowers is 9%, while processed flower products have a VAT rate of 13% [4] Corporate Income Tax Policies - Enterprises engaged in flower cultivation can benefit from a reduced corporate income tax rate [4] - Trading activities related to flowers do not qualify for the tax reduction [4] - Small and micro enterprises meeting specific criteria can have a corporate income tax burden as low as 5% until December 31, 2027 [4]

欢迎扫描下方二维码关注： 、企业所得税 政策依据:《中华人民共和国增值税暂行条例实 施细则》 消费税 折算方式 纳税人销售的应税消费品,以人民币以外的货币 结算销售额的, 其销售额的 人民币折合率 ロ 谁 以 择 销售额发生的当天 A 昆而汇率 或者当月1日的 m南省 纳税人应在事先确定采用何种折合率, 确定 后1年内不得变更。 政策依据:《中华人民共和国消费税暂行条例实 施细则》 企业所得以人民币以外的货币计算的,预缴企业所得 税时,应当按照月度或者季度最后一日的人民币汇率 中间价,折合成人民币计算应纳税所得额。年度终了 汇算清缴时，对已经按照月度或者季度预缴税款的， 不再重新折合计算,只就该纳税年度内未缴纳企业所 得税的部分,按照纳税年度最后一日的人民币汇率中 间价,折合成人民币计算应纳税所得额。 ok = For = 菲律师人民 预约微信业 F-F-B的人 市计算 所得 导航 逐步间价 们合面人早 70 :: 20 : 2 i = = = = 市计算 后一日的人民币 汇算清缴 汇率面前价 经税务机关检查确认，企业少计或者多计前款规 定的所得的,应当按照检查确认补税或者退税时 的上一个月最后一日的人民币汇 ...

Group 1 - The core viewpoint emphasizes the importance of green taxation as a policy tool to encourage and guide people towards sustainable production and living practices [1] - The green tax system in China has been continuously improved, forming a comprehensive framework that includes various taxes such as environmental protection tax, resource tax, and cultivated land occupation tax, covering five major aspects: resource extraction, production, circulation, consumption, and emissions [1] - The Environmental Protection Tax Law is the first dedicated tax law in China aimed at promoting ecological civilization, with a tax system designed to encourage pollution reduction through a "more discharge, more pay; less discharge, less pay; no discharge, no pay" approach [1] Group 2 - Resource tax serves as a protective measure for natural resources, covering 164 tax items that include all discovered mineral types and salt, such as crude oil, natural gas, coal, and iron [2] - Other taxes like value-added tax, consumption tax, and corporate income tax also play significant roles in promoting green development, with measures such as VAT exemptions for green products and higher consumption taxes on polluting or high-energy-consuming products [2]

Core Viewpoint - The fiscal data for January-February 2025 shows unusual trends, with public fiscal revenue experiencing a negative year-on-year growth while personal income tax saw a significant increase, reaching its highest growth rate in nearly 10 months. This divergence raises questions about the underlying factors driving these changes [1][3]. Group 1: Personal Income Tax Growth - The high growth rate of personal income tax at 26.7% year-on-year is attributed to the timing of the Spring Festival, which affected the collection of year-end bonuses. In years where the Spring Festival falls in January, the peak for personal income tax collection occurs in February, while in years where it falls in February, the peak occurs in March. This year's earlier Spring Festival compared to last year has amplified the growth in personal income tax for January-February [1][3]. Group 2: Tax Revenue Dynamics - Positive contributors to tax revenue include the securities transaction stamp duty and value-added tax, both benefiting from supportive policies. The securities transaction stamp duty has shown double-digit growth for five consecutive months due to increased trading enthusiasm in the stock market since the "924" policy [3][7]. - Negative contributors include corporate income tax, which saw a year-on-year decline of 10.4%, indicating ongoing challenges for businesses. Additionally, consumption-related taxes such as consumption tax and vehicle purchase tax are weaker than last year, and taxes related to imports are also experiencing negative growth. The real estate sector remains under pressure, with real estate-related taxes declining by 11.4% year-on-year and local land transfer revenue decreasing by 15.7% [7][10]. Group 3: Fiscal Expenditure Trends - Fiscal expenditure is shifting focus from infrastructure to technology and social welfare. Compared to last year, infrastructure-related fiscal spending has significantly decreased, with a year-on-year decline of 6.2% in January-February 2025, contrasting with a growth of 17.9% in the same period of 2024 [10][13]. - In contrast, expenditures related to technology, education, social security, and employment continue to show high growth rates of 10.5%, 7.7%, and 5.5% respectively, indicating a sustained commitment to these areas [13].

Revenue Analysis - In January-February 2025, the national general public budget revenue was 43,856 billion yuan, a year-on-year decrease of 1.6%[4] - Tax revenue amounted to 36,349 billion yuan, down 3.9% year-on-year, while non-tax revenue increased by 11% to 7,507 billion yuan[4] Personal Income Tax Insights - The personal income tax saw a significant year-on-year increase of 26.7%, the highest growth rate in nearly 10 months, largely influenced by the timing of the Spring Festival[4] - The early Spring Festival this year compared to last year resulted in a front-loaded peak in personal income tax collection[4] Tax Revenue Contributors - The securities transaction stamp duty and value-added tax provided strong support to fiscal revenue, benefiting from policy initiatives and increased market activity[5] - Corporate income tax experienced a negative growth of -10.4%, indicating ongoing challenges for businesses[5] Expenditure Trends - Infrastructure-related fiscal spending decreased significantly, with a year-on-year decline of -6.2% in January-February 2025, compared to a growth of 17.9% in the same period of 2024[6] - Spending on technology, education, social security, and employment remained robust, with growth rates of 10.5%, 7.7%, and 5.5% respectively[6] Risks and Considerations - Potential risks include policies falling short of expectations, unexpected changes in the domestic economic landscape, and fluctuations in exports[6]