Group 1 - The article discusses the tax preferential policies for resident enterprises with unincorporated branches and non-resident enterprises under consolidated taxation, emphasizing the responsibility of the main institution to collect and retain documentation for tax benefits [2] - It highlights that branches and non-resident enterprises can independently enjoy tax benefits and must submit documentation to the main institution after annual tax settlement [2] - The article mentions specific tax incentives for individual businesses established by key groups, such as retired soldiers, allowing them to enjoy tax benefits for up to three years [11][12] Group 2 - The article provides instructions on how to download electronic invoices through the Electronic Tax Bureau APP, detailing the steps for invoice information queries [13][16] - It outlines the process for querying invoices, including selecting query types and entering relevant invoice numbers [17] - The article explains the options available for downloading invoices, including PDF and XML formats, to meet various user needs [19][20]

Core Viewpoint - The article provides a detailed guide on how to download and manage electronic invoices through the electronic tax bureau app, emphasizing the importance of digital tools in tax management [7][10]. Group 1: Invoice Download Process - Users can log into the electronic tax bureau app and navigate to the "Invoice Usage" section to access the "Full Invoice Query" feature [7]. - The app offers two query modes: "Full" and "Last 24 Hours," allowing users to select the type of invoice they wish to retrieve [10]. - After entering the required invoice number and conditions, users can view the invoice details, including basic information, seller, and buyer information [10][12]. Group 2: Invoice Delivery Options - The system provides multiple options for downloading invoices, including viewing the invoice, QR code download, PDF download, OFD download, and XML download [13][14]. - Users can choose the download method that best suits their needs, enhancing flexibility in managing invoices [13].

Core Viewpoint - The article emphasizes the importance of the Environmental Protection Tax in guiding enterprises towards green and sustainable development by imposing taxes on pollution emissions, thereby encouraging responsible environmental practices [1][4]. Taxpayer and Taxable Pollutants - Taxpayers include enterprises and other production operators that directly discharge taxable pollutants into the environment [1]. - Taxable pollutants consist of air pollutants, water pollutants, solid waste, and noise as defined in the Environmental Protection Tax Law [1]. Tax Calculation and Reporting - The taxable amount for air pollutants and water pollutants is calculated by multiplying the pollution equivalent by the applicable tax rate [3]. - Solid waste taxable amount is determined by the amount of solid waste discharged multiplied by the applicable tax rate [3]. - Taxpayers must report and pay taxes monthly or quarterly, with specific deadlines for tax declaration [3]. Exemptions and Reductions - Certain scenarios are exempt from the Environmental Protection Tax, including discharges to legally established centralized treatment facilities that meet national and local standards [2][3]. - Agricultural production (excluding large-scale breeding) and mobile pollution sources like vehicles and ships are temporarily exempt from the tax [3]. - Tax reductions apply if the concentration of discharged pollutants is below specified thresholds, with reductions of 75% for 30% below the standard and 50% for 50% below the standard [3]. Policy Framework - The Environmental Protection Tax is part of a green tax system aimed at promoting sustainable resource use and environmental protection [1][4]. - The tax system operates on a principle of "more emissions, more taxes; less emissions, less taxes; no emissions, no taxes," incentivizing companies to adopt greener practices [4].

（原标题：越南发布国际金融中心税收优惠政策以吸引外资和高素质人才） 草案第八条规定，在国际金融中心区域内开展新投资项目的企业，可享受按行业分类的优惠税率。 具体看，国际金融中心（IFC）重点发展领域的项目，可享受30年10%的企业所得税税率，其中最长4年 免税，之后最长9年减半征收企业所得税。对于不属于国际金融中心重点发展领域的项目，税率为 15%，为期15年，其中最多免税2年，随后最多减半纳税4年。 草案还明确规定，企业必须将国际金融中心区域内投资项目产生的收入单独核算，才能享受税收优 惠，与其他不能享受税收优惠的生产经营活动的收入区分开来。 《越南快讯》9月16日报道，越南财政部提交一份法令草案，其中提出国际金融中心税收优惠政 策，以吸引投资和高素质人才。 关于个人所得税，该法令草案规定，在国际金融中心工作的管理人员、专家、科学家和高素质个人 （包括越南公民和外国公民）在2030年底前在该中心工作所获得的工资和薪金收入免征个人所得税。 ...

中新网横琴9月17日电 (记者 孙秋霞)国家税务总局横琴粤澳深度合作区税务局17日公布的税收数据显 示，随着税收优惠政策效应持续显现，横琴粤澳深度合作区科技研发和高端制造、现代金融等"四新"产 业潜力迸发，经营主体活力增强，琴澳民生融合加速。 《横琴粤澳深度合作区建设总体方案》税收优惠政策全面平稳落地，夯实合作区长远发展基础。其中， 2024年享受15%企业所得税优惠政策的企业户数同比增长52%，享受减免税额同比增长2.81%。自澳门 居民个人所得税优惠政策落实以来，累计享惠澳门居民超1500人次，减免税额超7000万元，享惠人数和 退税金额持续提升。截至2025年8月底，在合作区就业生活的澳门居民增至2.8万人。 国家提高支持科技创新的税收优惠在合作区落地生根，2021至2024年研发费用加计扣除金额累计超158 亿元，高新技术企业受惠面达82%。2025年1—7月，合作区现行政策中支持科技创新和制造业发展主要 政策减税降费及退税共计26.45亿元。 截至2025年8月底，合作区参加社保的琴澳居民人数达11.32万人，较2021年同期增长24.4%。2025年上 半年，通过跨境人民币全程电子缴税、数字人民币 ...

Group 1 - The Hainan Free Trade Port is set to officially launch its full island closure on December 18, 2025, enhancing trade and investment facilitation with global markets and improving the business environment for domestic and international enterprises [1][2] - The tax incentive policies under the Hainan Free Trade Port aim to establish a tax system compatible with high-level free trade ports, focusing on "zero tariffs, low tax rates, simplified tax systems, strong rule of law, and phased implementation" [2] - Hainan Free Trade Port is creating two bases: one for Chinese enterprises to access international markets and another for international companies to enter the Hainan market, fostering international business headquarters and attracting high-level talent [3] Group 2 - The financial policies of Hainan Free Trade Port include multi-functional free trade accounts, cross-border fund concentration operation centers, and financing leasing policies for aircraft and vessels, aimed at facilitating cross-border capital flow [2] - Various economic zones in Hainan, such as Haikou Jiangdong New District and Sanya Yazhou Bay Science and Technology City, are promoting investment opportunities in sectors like air economy, offshore trade, and deep-sea technology [3]

Core Viewpoint - Accurate quarterly tax declaration is essential for individual businesses to fulfill tax obligations and maintain good tax credit [1][18]. Group 1: VAT Declaration Process - Step 1: Log into the new electronic tax bureau and navigate to the VAT declaration section [2]. - Step 2: The system will automatically match the taxpayer with either a form-filling declaration or a confirmation declaration [3]. - Form-filling declaration: The system generates pre-filled data based on invoice issuance and operational data, which must be compared with actual business conditions [4]. - Confirmation declaration: The system calculates tax amounts based on invoice data, displaying the total tax amount for the current period [6]. - After verifying the data, taxpayers can submit the application and complete the confirmation statement [5][8]. Group 2: Individual Income Tax Declaration Process - Individual income tax can be declared through the natural person electronic tax bureau [9]. - Step 1: Log into the natural person electronic tax bureau website and select the business income declaration form [10]. - Step 2: Enter the unified social credit code or unit name, and input the tax period [12]. - Step 3: Input total income and costs, and choose whether to deduct specific expenses [14]. - Step 4: If applicable, add any tax exemption details and confirm the declaration data before submission [15][16].

Group 1 - The consumption tax rate for batteries is uniformly set at 4% for production, processing, and importation [2] - The policy is applicable nationwide without restrictions on enterprise scale, but compliance with technical standards is required [2] - To enjoy the exemption from consumption tax on batteries, taxpayers must hold a product testing report issued by a recognized testing institution [2] Group 2 - The exemption policy does not apply to second-hand or recycled batteries unless they are processed into new products that meet standards [2] - Reprocessed batteries must be certified by a CMA-accredited testing institution, and the report must include a detailed product list consistent with production records [2] - Reprocessed batteries must belong to the seven categories of exempt batteries as specified in the relevant tax regulations [2]

欢迎扫描下方二维码关注： 入、退出条件; (五)其他限制或者变相限制市场 准入和退出的内容。 第九条 起草单位起草的政策措施，不得含 有下列限制商品、要素自由流动的内 容: (一) 限制外地或者进口商品、要 素进入本地市场，或者阻碍本地经营者 迁出, 商品、要素输出; (二) 排斥、限制、强制或者变相 强制外地经营者在本地投资经营或者设 立分支机构; (三) 排斥、限制或者变相限制外 地经营者参加本地政府采购、招标投 标; (四)对外地或者进口商品、要素 设置歧视性收费项目、收费标准、价格 或者补贴； (五)在资质标准、监管执法等方 面对外地经营者在本地投资经营设置歧 视性要求; (六) 其他限制商品、要素自由流 动的内容。 (一) 强制或者变相强制经营者实 施垄断行为，或者为经营者实施垄断行 为提供便利条件; (二)超越法定权限制定政府指导 价、政府定价,为特定经营者提供优惠 价格: (三)违法干预实行市场调节价的 商品、要素的价格水平; 第十条 起草单位起草的政策措施，没有法 律、行政法规依据或者未经国务院批 准，不得含有下列影响生产经营成本的 内容: (一) 给予特定经营者税收优惠; (二)给予特定经营 ...

Core Viewpoint - The article discusses the recent tax policy notification from the Ministry of Finance and the State Taxation Administration regarding the transfer of state-owned equity and cash income to bolster the social security fund, which is expected to alleviate current payment pressures and support economic transformation [2][3]. Group 1: Tax Policy and Its Implications - The new tax policy exempts the transfer of state-owned equity and cash income from value-added tax, corporate income tax, and stamp duty, effective retroactively from April 1, 2024 [2]. - This policy is anticipated to accelerate the transfer of state-owned capital to the social security fund, thereby enhancing its payment capacity and providing effective support for improving people's livelihoods [2][3]. Group 2: Impact on State-Owned Enterprises - The tax incentives are expected to encourage state-owned enterprises (SOEs) to optimize their financial costs and economic capital allocation, improving cash flow and promoting participation in the capital transfer process [3][4]. - The policy aims to create a more stable and predictable environment for the transfer of state-owned capital to the social security fund, reducing past flexible behaviors among various stakeholders [3][5]. Group 3: Structural Changes and Benefits - The proposed asset rights transfer model could potentially bypass the existing 10% cap on state-owned equity transfers, minimizing impacts on corporate governance structures [4][5]. - By converting state-owned capital into fixed income or preferred shares, the policy could lower friction costs associated with capital transfers and enhance consensus among different interest groups [5][6]. Group 4: Long-term Economic Effects - The effective opening of capital transfer space could shift state-owned capital from production support to consumption support, addressing the payment pressures of an aging population and improving pension replacement rates [6]. - This shift is expected to stimulate immediate consumption by enhancing social security's perceived value, thereby improving cash flow for businesses and increasing investment returns [6].