欢迎扫描下方二维码关注： (78). 一问一答 | 环境保护、节能节水相关企业所得税优惠政策热点问答请查收！ (77). 一问一答 | 印花税常见热点问题解答 (76). 一问一答 | 年中大促来袭！购物季背后的涉税知识问答 (75). 一问一答 | 出口应征税热点问题解析 (74). 一问一答 | 与教育相关的税费优惠政策 (73). 一问一答 | 企业购置环境保护、节能节水、安全生产等专用设备有什么税收政策支持？ 来源：国家税务总局烟台市税务局 国家税务总局烟台市莱山区税务局 往期链接 编发：国家税务总局山东省税务局办公室 编审：纪孟君 责编： 桑 军 来源山东税务 (72). 一问一答｜增值税常见热点问题解答 (71). 一问一答 | 固定资产税务热点问答 (70). 一问一答 | 残疾人就业保障金热点问答 (69). 一问一答 | 印花税热点问题解答 (68). 一问一答 | 契税热点问题 (67). 一问一答 | 企业招用重点群体人员或者自主就业退役士兵相关税惠政策 (66). 一问一答 | 又到毕业季，高校毕业生创业有什么税收政策支持？ (65). 一问一答 | 数电发票总额度和剩余可用发票额度热 ...

Core Viewpoint - The article discusses various tax policies and incentives available for businesses in China, particularly focusing on environmental protection, energy conservation, and employment support measures [5][6]. Group 1: Tax Policies for Environmental and Safety Equipment - Businesses can benefit from tax incentives when purchasing specialized equipment for environmental protection, energy conservation, and safety production [5]. Group 2: Tax Issues and Common Questions - The article addresses common tax-related questions, including issues related to value-added tax, fixed assets, and employment support for specific groups [6]. Group 3: Support for Small and Micro Enterprises - There are specific tax relief policies aimed at small and micro enterprises, which are crucial for fostering entrepreneurship and economic growth [6].

Core Viewpoint - Powell emphasized that tax policies will play a significant role in the economy over the long term [1] Group 1 - The impact of tax policies on economic growth is expected to be substantial [1] - Long-term economic strategies should consider the implications of tax reforms [1] - Policymakers are encouraged to evaluate how tax changes can influence investment and consumer behavior [1]

Core Viewpoint - Federal Reserve Chairman Jerome Powell emphasized the critical role of tax policy in long-term economic development [1] Group 1 - Tax policy is essential for fostering sustainable economic growth [1] - The impact of tax policy extends to various sectors and influences investment decisions [1] - Long-term economic strategies should incorporate effective tax policies to enhance overall economic stability [1]

美国财长贝森特：不认为关税是税收政策。 ...

美国财长贝森特：我可不认为关税是税收政策。 ...

Core Viewpoint - The article discusses the tax-related provisions in the "Civil Code of the People's Republic of China," particularly focusing on technology contracts and their implications for taxation [3]. Group 1: Technology Contracts - Article 862 defines technology transfer contracts as agreements where the legal owner of technology transfers specific rights related to patents or trade secrets to another party [6]. - Technology licensing contracts allow the legal owner to permit others to implement or use specific patents or trade secrets [6]. Group 2: Personal Income Tax Law - The "Personal Income Tax Law" and its implementation regulations outline that income from royalties is calculated after deducting 20% of expenses from the total income [7]. - Royalties are defined as income obtained from providing rights to use patents, trademarks, copyrights, and other proprietary rights, excluding manuscript fees [8]. Group 3: Tax Policies for Technology Achievements - The article mentions that cash rewards for technology personnel from the conversion of job-related scientific achievements can be reduced by 50% when calculating their monthly income [8]. - Non-profit research institutions and universities must sign technology contracts and register them according to the "Technology Contract Recognition and Registration Management Measures" [9]. Group 4: Tax Incentives for Equity Incentives and Technology Investment - Individuals or enterprises investing in domestic resident enterprises with technology achievements can choose to defer tax payments until the transfer of equity, allowing for tax deferral policies [10]. - The value of technology achievements can be recorded as an asset for tax deduction purposes when invested in equity [10].

Economic Performance and Tax Revenue - China's economy is showing a positive trend, providing strong support for tax revenue growth [1][3] - In April, national tax revenue increased by 1.9%, marking the first month of positive growth after a period of decline [1][3] - The growth in tax revenue aligns with improved economic indicators such as industrial added value and retail sales [1] Industry-Specific Tax Revenue - Certain industries, particularly equipment manufacturing, are maintaining strong tax revenue performance, reflecting their robust development [2] - In April, the added value of the equipment manufacturing industry grew by 9.8%, contributing 55.9% to the growth of large-scale industry [2] - Tax policies supporting technological innovation and manufacturing have resulted in significant tax reductions and refunds, totaling 424.1 billion yuan in the first quarter [2] Macroeconomic Policy and Fiscal Measures - The central government is implementing more proactive macroeconomic policies to sustain economic recovery and tax revenue growth [3][4] - Fiscal spending in the first four months of the year has been the fastest since 2020, aimed at boosting economic activity and ensuring livelihood support [3] - Continued emphasis on expanding domestic demand and supporting new productive forces is crucial for maintaining economic stability [3] Fiscal and Tax System Reforms - To promote fiscal revenue growth, reforms in the fiscal and tax system are necessary, particularly to enhance local financial autonomy [4] - There is a focus on improving the efficiency of fund usage and policy effectiveness through better fiscal management practices [4] - The interaction between economic performance and tax revenue is emphasized, with a positive cycle expected as proactive policies are implemented [4]

智通财经APP获悉，上周，众议院预算委员会以21:16的投票结果否决了特朗普力推的全面减税法 案"One Big, Beautiful Bill"，虽然后续投下反对票的强硬保守派议员中有四位选择了"弃权"，使得法案 最终以17：16的投票结果通过，但摩根大通认为，这暴露出共和党内部在财政政策优先级和立法时间表 上的深刻分歧。 法案核心内容与争议焦点 摩根大通在一份报告中表示，该法案旨在落实特朗普竞选承诺，核心内容包括： 税收政策：永久降低个人和企业税率，临时取消小费和加班费征税，将州和地方税收(SALT)抵扣上限 从1万美元提高至3万美元(适用于年收入低于40万美元的家庭)，并计划将债务上限提高4万亿美元。 财政紧缩：拟削减约1.5万亿美元开支，主要来自医疗补助(Medicaid)削减，预计未来十年可节省超9000 亿美元，但可能导致2034年至少860万人失去医疗保险。 经济影响：联合税收委员会(JCT)预测，法案未来十年将增加3.7万亿美元联邦债务;税收基金会则认为， 这对长期GDP增长的推动作用仅为0.6%，远低于2017年税改法案的 1.7%。负责任联邦预算委员会 (CRFB)进一步指出，如果法案中的 ...

Core Viewpoint - The personal pension system is an essential pillar of China's social security system, especially in the context of an aging population, and it is crucial for alleviating the pressure on basic pension payments and providing flexible retirement options [3][4]. Group 1: Importance of Personal Pension System - The personal pension system has become increasingly important as the traditional single-pillar pension model struggles to meet growing retirement needs due to rapid population aging [3]. - The implementation of the personal pension system since 2022 marks a significant step towards a multi-tiered and diversified pension protection system in China [3]. Group 2: Current Status and Challenges - Over 60 million people are currently covered by the personal pension system, indicating positive development, but this number is still insufficient compared to China's large population [4]. - There are issues such as regional development imbalances and a homogeneous participant structure that need to be addressed [4]. Group 3: Tax Policy and Product Innovation - Tax policy is a key factor affecting the attractiveness of the personal pension system, as existing tax exemptions are undermined by taxes imposed when withdrawing pensions [4]. - There is a need for more innovative and competitive pension products to meet diverse market demands, as the current offerings are limited [4]. Group 4: Future Development Suggestions - A multi-tiered and sustainable pension protection system should be established, complementing basic pensions with enterprise annuities and personal pensions [5]. - Suggestions to enhance the system's attractiveness include optimizing tax policies, increasing financial education, and simplifying participation processes [5]. Group 5: Regulatory and International Cooperation - Strengthening regulatory oversight is essential to ensure the safety and stability of the personal pension system, with a call for improved supervision of financial institutions [5]. - International cooperation and learning from successful pension systems in countries like Japan and Europe are vital for China's pension system innovation and development [6].