Group 1 - The core viewpoint of the article is the adjustment of the super-luxury automobile consumption tax policy by the Ministry of Finance and the State Taxation Administration, effective from July 20, 2025, which aims to guide reasonable consumption [1][2]. - The scope of the consumption tax includes vehicles that meet specific criteria based on model and sales amount, with a threshold set at 900,000 yuan for the total price and additional fees [1][3]. - For second-hand super-luxury automobiles, no consumption tax will be levied, defined as vehicles that have completed registration and are sold before reaching the national mandatory scrapping standard [3]. Group 2 - The sales amount for super-luxury automobiles must include all price components and additional fees, such as those for accessories and services, to determine if it exceeds the 900,000 yuan threshold [3]. - The sales amount does not include value-added tax, which is an important consideration for calculating the taxable amount [3].

Core Viewpoint - The article discusses recent tax policies aimed at supporting housing rental enterprises and small businesses, highlighting specific tax reductions and exemptions that can benefit these sectors [7][8][9]. Group 1: Housing Rental Tax Policies - For enterprises, social organizations, and other entities renting housing to individuals or specialized housing rental companies, a reduced property tax rate of 4% is applicable [7]. - Housing rental enterprises renting out affordable rental housing, after obtaining project recognition, will benefit from the same VAT policies as outlined for general housing rental [8]. Group 2: Support for Small and Micro Enterprises - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers, small and micro-profit enterprises, and individual businesses will see a 50% reduction in resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, and stamp duty (excluding securities transaction stamp duty) [8]. Group 3: Tax Policies for Technology Incubators - National and provincial technology incubators, university science parks, and state-registered maker spaces will be exempt from property tax and urban land use tax for properties used for incubation services [9]. - Income derived from providing incubation services to incubated entities will also be exempt from VAT [9].

Group 1: Securities Settlement Risk Fund - The revised "Securities Settlement Risk Fund Management Measures" will take effect on December 8, 2025, aimed at enhancing the management system of the risk fund to adapt to market development and risk prevention needs [2] - The revision includes differentiated contribution ratios based on risk levels, with equity products' contribution rate reduced from 0.0003% to 0.00009% and fixed income products' contribution rate reduced from 0.0001% to 0.00003% [2] - The upper limit for the risk fund size has been adjusted from 3 billion to a net asset total of no less than 3 billion [2] Group 2: Anti-Money Laundering Regulations - The "Notice on Implementing the Supervision and Management Measures for Anti-Money Laundering and Anti-Terrorist Financing by Financial Institutions" will be effective from December 1, 2025, requiring financial institutions to submit annual anti-money laundering reports by the end of March each year [3] - The report must include an overview of the institution, overall anti-money laundering efforts, risk assessments, and major risk incidents [3] Group 3: Resource Tax Policy - The "Announcement on Clarifying the Execution of Resource Tax Policies" will be effective from December 1, 2025, detailing nine aspects of resource tax policy execution, including tax exemptions and tax base definitions [4] - The announcement clarifies definitions for contentious resources such as coal and rare earths, addressing common disputes in tax administration [4] Group 4: Individual Business Credit Financing - The "Credit Evaluation Indicators for Individual Businesses" standard will be implemented on December 1, 2025, aimed at enhancing credit evaluation for individual businesses [5][6] - The standard seeks to support financial institutions in developing tailored financial products for individual businesses, thereby increasing loan accessibility and precision [6] Group 5: Credit Repair System - The "Credit Repair Management Measures" will take effect on December 25, 2025, aimed at improving the credit repair system and encouraging proactive correction of credit violations [7][8] - The measures expand the scope of credit repair, refine the classification of violations, optimize processing times, and enhance data sharing between credit information systems [8]

Core Viewpoint - The Ministry of Finance and the State Taxation Administration of China have jointly issued an announcement clarifying the execution standards for resource tax policies, effective from December 1 this year, to address existing ambiguities and disputes in resource tax implementation [1][2]. Group 1: Resource Tax Implementation - Resource tax serves as an important tool for guiding the rational allocation of resources, with a reported revenue of 250.1 billion yuan in the first ten months of this year [1]. - The announcement aims to unify policy execution standards, standardize tax administration processes, and ensure fairness and operability in tax law implementation [1][3]. Group 2: Tax Exemptions and Taxable Products - The announcement specifies scenarios where resource tax is not applicable, such as certain mined products used directly in construction projects [2]. - It further clarifies the definitions of taxable products, particularly for coal and rare earth minerals, detailing the conditions under which resource tax applies [2]. Group 3: Related Transactions and Compliance - The announcement outlines four legitimate reasons for significantly low prices in related transactions, including adherence to government pricing guidelines and reasonable cost adjustments by related parties [3]. - It also details the calculation methods and management regulations for tax exemptions, enhancing clarity on tax obligations under different settlement methods [3].

Core Viewpoint - The Ministry of Finance and the State Taxation Administration of China have jointly issued an announcement clarifying the execution standards for resource tax policies, effective from December 1 this year, to address existing ambiguities and disputes in resource tax implementation [1][2]. Group 1: Resource Tax Implementation - Resource tax serves as an important tool for guiding the rational allocation of resources, with revenue reaching 250.1 billion yuan in the first ten months of this year [1]. - The announcement specifies various execution standards, including circumstances under which resource tax is not payable, applicable tax categories for certain taxable products, and criteria for determining the tax basis for taxable products under special circumstances [1][2]. Group 2: Clarification of Taxable Products - The announcement further clarifies the definitions of taxable products that have been contentious in actual tax administration, such as coal, salt, and rare earth minerals [2]. - For example, unprocessed or minimally processed coal will be taxed as coal raw ore, while processed coal will be taxed as coal selection products [2]. Group 3: Related Transactions and Compliance - The announcement outlines four legitimate reasons for significantly low prices in related transactions, including adherence to government pricing guidelines and reasonable cost adjustments by related parties [3]. - It also details the calculation methods and management regulations for tax exemptions, enhancing the clarity of tax obligations under different settlement methods [3].

Core Viewpoint - The Ministry of Finance and the State Taxation Administration of China have jointly issued an announcement clarifying the execution standards for resource tax policies, effective from December 1 this year, to address existing ambiguities and disputes in resource tax implementation [1][2]. Group 1: Resource Tax Implementation - Resource tax serves as an important tool for guiding the rational allocation of resources, with a reported revenue of 250.1 billion yuan in the first ten months of this year [1]. - The announcement specifies various execution standards, including circumstances under which resource tax is not payable, applicable tax categories for certain taxable products, and the basis for tax calculation in special situations [1][2]. Group 2: Taxable Products and Definitions - The announcement further clarifies the definitions of taxable products that have been contentious in actual tax administration, such as coal and rare earth minerals, detailing the conditions under which different types of coal and rare earth products are taxed [2][3]. - For instance, unprocessed or minimally processed coal is taxed as coal raw ore, while processed coal is taxed as coal selection products [2]. Group 3: Related Transactions and Compliance - The announcement outlines four legitimate reasons for significantly low prices in related transactions, including adherence to government pricing guidelines and reasonable cost adjustments by related parties [3]. - It also specifies the calculation methods and management regulations for tax exemptions, enhancing clarity on tax obligations under different settlement methods [3].

长江商报奔腾新闻记者 李璟 其中，两类不征资源税的情形被明确界定：一是各级执法机关以及法律法规授权的具有管理公共事 务职能的事业单位和组织依照国家有关法律法规罚没、收缴的资源税应税产品；二是工程建设项目在批 准占地范围内开采并直接用于本工程回填的砂石、粘土等矿产品，属于不征资源税的情形。 《公告》对纳税人开采的凝析油、原油中分离出的油气田混合轻烃、天然气中分离出的油气田混合 轻烃，明确了征税税目；对纳税人以尾矿为原料对特定矿物组分进行再回收利用和进行资源化利用生产 粒级成型砂石颗粒两种情形，细化了相应的征税税目。 在资源税征税对象方面，《公告》对实际征管中征纳双方争议较为集中的煤炭原矿、选矿产品、盐 类选矿产品和轻稀土、中重稀土等重要战略资源原矿、选矿产品的概念定义，作了进一步的明确和细 化。 为进一步加强对关联交易的风险防控和合规管理，《公告》列明了属于关联交易价格明显偏低正当 理由的四种情形。对于不在"正当理由"之列的情形，主管税务机关可以按规定调整纳税人的应税产品销 售额。《公告》还同步明确了减免资源税的计算方法和管理规定，细化明确了不同结算方式下资源税的 纳税义务发生时间。 责编：ZB 作为引导资源合 ...

公告明确了各级执法机关以及法律法规授权的具有管理公共事务职能的事业单位和组织依照国家有关法 律法规罚没、收缴的资源税应税产品，工程建设项目在批准占地范围内开采并直接用于本工程回填的砂 石、粘土等矿产品，属于不征资源税的情形。 公告对纳税人开采的凝析油、原油中分离出的油气田混合轻烃、天然气中分离出的油气田混合轻烃，明 确了征税税目；对纳税人以尾矿为原料对特定矿物组分进行再回收利用和进行资源化利用生产粒级成型 砂石颗粒两种情形，细化了相应的征税税目。 新华社记者申铖、刘开雄 财政部、国家税务总局11月24日对外发布公告，明确了资源税有关政策执行口径，自2025年12月1日起 施行。 公告主要从9个方面明确了对资源税有关政策和征管问题的执行口径，包括不缴纳资源税的情形、部分 应税产品的适用税目和征税对象、特殊情形下应税产品的计税依据、关联交易价格明显偏低的正当理 由、自用连续生产应税产品定义、减免税管理规定和计算方法、不同结算方式下资源税的纳税义务发生 时间等。 2020年9月1日，我国正式实施资源税法。近年来，随着资源税法的深入实施，实际执行中出现了部分税 目争议较大、一些应税产品定义不够细化、关联交易价格偏低的 ...

Core Viewpoint - The announcement by the Ministry of Finance and the State Taxation Administration clarifies the execution standards for resource tax policies, effective from December 1, 2025, addressing various issues in tax management and compliance [1][2][3] Group 1: Policy Clarifications - The announcement specifies nine aspects of resource tax policy execution, including exemptions from resource tax, applicable tax categories for certain taxable products, and tax calculation bases under special circumstances [1] - It details the tax categories for condensate oil, mixed light hydrocarbons from oil and gas fields, and specific mineral recovery processes [2] - The definitions of key strategic resources such as coal, salt, and rare earths have been further clarified to reduce disputes in tax administration [2] Group 2: Compliance and Management - The announcement outlines four legitimate reasons for significantly low prices in related transactions, allowing tax authorities to adjust taxable sales amounts if not justified [2] - It provides a clear method for calculating tax exemptions and specifies the timing of tax obligations under different settlement methods [2] - Experts believe that these clarifications will enhance the fairness and operability of tax law implementation, reduce regional discrepancies, and improve tax collection efficiency [3]

Core Viewpoint - The Ministry of Finance and the State Taxation Administration have issued an announcement to clarify the execution standards for resource tax policies, addressing issues that have arisen over the past five years of implementation, effective from December 1, 2025 [1][2]. Summary by Relevant Sections Policy Clarification - The announcement clarifies nine key aspects of resource tax policy execution, including circumstances for non-payment of resource tax, applicable tax categories for certain taxable products, tax basis for special circumstances, and management of tax exemptions [2][3]. Non-Payment Circumstances - Two specific situations where resource tax is not applicable have been defined: resources confiscated by law enforcement agencies and resources used for backfilling in construction projects within approved land areas [2]. Taxable Products Definition - The announcement provides detailed definitions for contentious taxable products, particularly in the coal and rare earth sectors, specifying how different forms of coal and mineral products are taxed [2]. Related Transactions - The announcement outlines four legitimate reasons for significantly low prices in related transactions, allowing tax authorities to adjust taxable sales amounts if these reasons are not met [3]. Tax Exemption Management - The announcement includes detailed methods for calculating tax exemptions and specifies the timing of tax obligations under different settlement methods, aiming to standardize policy execution and improve operational clarity [3].