Group 1 - The tax obligation for vehicle purchase tax arises on the day the taxpayer acquires the taxable vehicle, and it must be declared and paid within sixty days from that date [7][8] - The specific time for the tax obligation is determined by the date indicated on the relevant vehicle acquisition documents obtained by the taxpayer [7][8] Group 2 - After an employee leaves, if they designate a new withholding agent in the personal income tax APP and select the reason for change as "change due to resignation," the status of the original unit's special additional deductions will be changed to "frozen" [9]

Group 1 - The core concept of personal pension is a government-supported, voluntary participation system that operates in a market-oriented manner to supplement pension insurance [2] - Participants can choose to invest in various financial products such as savings, wealth management products, commercial pension insurance, and public funds, with a fully accumulated personal account system [2] - Tax benefits are provided according to national regulations for contributions made to personal pension accounts [2] Group 2 - Conditions for receiving personal pensions include reaching the retirement age for basic pensions, complete loss of labor ability, emigration, significant medical expenses exceeding local average disposable income, receiving unemployment insurance for 12 months, or being on minimum living security [4] - In the event of a participant's death, the assets in their personal pension account can be inherited [5] Group 3 - Contributions to personal pension accounts are tax-deductible up to a limit of 12,000 yuan per year, while investment income is not subject to personal income tax [7] - Upon withdrawal, personal pensions are taxed at a rate of 3%, separate from other income [7]

欢迎扫描下方二维码关注： 来源：北京西城税务 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 来 源：北 京 税 务 来源 北京西城税务 欢迎扫描下方二维码关注： 西城 200 员工离职后,在个人所得税APP 端指定了新的扣缴义务人,且选 择变更原因为"因离职变更指定扣 缴义务人",系统则会将原单位的 专项附加扣除状态变更为"已冻 结"。该状态下，原扣缴义务人可 以继续【下载更新】纳税人在该 单位任职期间所填报的专项附加 扣除信息。 纳税缴费服务热线 起了解税收相关知识 山不(上一)之父 我刚买了一辆汽车,是 不是当月一定要缴纳车 辆购置税? 根据《中华人民共和国车 辆购置税法》第十二条规定: 车辆购置税的纳税义务发 生时间为纳税人购置应税车辆 的当日。纳税人应当自纳税义 务发生之日起六十日内申报缴 纳车辆购置税。 《财政部 税务总局关于车 辆购置税有关具体政策的公告》 (财政部 税务总局公告2019年 第71号) 第六条 ...

Group 1 - The article discusses common questions regarding vehicle purchase tax in China, emphasizing its relevance to both individuals and businesses [2][3][4][5][7]. - Vehicle purchase tax is applicable to individuals and entities purchasing cars, trams, trailers, and motorcycles with an engine capacity exceeding 150cc [2]. - There is a tax exemption policy for returning overseas students who purchase a domestic car with foreign currency [3]. - If a vehicle is returned due to quality issues, the vehicle purchase tax can be refunded, but the refund amount decreases by 10% for each year since the tax was paid [4]. - New energy vehicles purchased between January 1, 2024, and December 31, 2025, are exempt from vehicle purchase tax, with a maximum exemption of 30,000 yuan per vehicle [5][6]. - For second-hand vehicles, if the vehicle purchase tax has already been paid, there is no need to pay it again unless the vehicle changes its tax status [7]. Group 2 - The article cites relevant policies and regulations, including the Vehicle Purchase Tax Law and notifications from the Ministry of Finance and the State Administration of Taxation [12][34].

Group 1 - The core viewpoint of the article is that not all vehicles are required to pay vehicle purchase tax, with specific exemptions and regulations outlined in the relevant laws and announcements [4][5][6]. - According to the Vehicle Purchase Tax Law, taxable vehicles include cars, trams, trailers, and motorcycles with an engine capacity exceeding 150cc, while certain vehicles like subways and specialized machinery are exempt [4]. - The announcement regarding the extension and optimization of the new energy vehicle purchase tax exemption states that vehicles purchased between January 1, 2024, and December 31, 2025, will be exempt from the tax, with a maximum exemption of 30,000 yuan per vehicle [4]. Group 2 - When purchasing a second-hand vehicle, the vehicle purchase tax is not required if the tax has already been paid on that vehicle [5]. - The Vehicle Purchase Tax Law specifies that the tax is collected once, and if a vehicle that was previously exempt or had a reduced tax status is transferred or repurposed, the tax must be paid before registration [5]. - The tax must be paid at the time of vehicle registration, and it is important to note that the tax obligation arises within 60 days of the taxable event [8]. Group 3 - There is a common misconception that all vehicle purchase tax declarations must be made at the vehicle registration authority; however, it depends on whether the vehicle requires registration [6]. - For vehicles that require registration, the tax must be paid at the location where the vehicle is registered, while for those that do not require registration, the tax should be paid at the taxpayer's location [6]. - It is also a misconception that vehicle purchase tax can be paid after vehicle registration; in fact, it must be paid before the registration process [7].

Core Viewpoint - The automotive industry is actively implementing cash subsidy programs to attract orders as the deadline for the half-reduction of the new energy vehicle purchase tax approaches, with various companies offering solutions to mitigate tax impacts for consumers [1][3][4]. Group 1: Company Actions - Deep Blue Automotive has launched a "cross-year delivery purchase tax cash subsidy plan" to support consumers who lock in orders before the end of the year [1]. - NIO introduced a similar "lock order" plan for its new ES8 model, offering a purchase tax difference subsidy coupon for orders locked by December 31, 2023, which can offset up to 15,000 yuan of the vehicle price [3]. - Other companies like Xiaomi, Li Auto, and Zeekr have also rolled out related subsidy programs, with Li Auto providing cash reductions on the final payment to cover tax differences [3][4]. Group 2: Policy Background - The actions of these companies are influenced by a recent announcement from the Ministry of Finance, State Taxation Administration, and Ministry of Industry and Information Technology, which states that new energy vehicles purchased between January 1, 2024, and December 31, 2025, will be exempt from purchase tax, while those purchased between January 1, 2026, and December 31, 2027, will have a 50% tax reduction [4]. - The maximum tax reduction per vehicle during the half-reduction period is capped at 15,000 yuan, with the current purchase tax calculation formula being 10% of the invoice price divided by 1.13 [4]. Group 3: Market Dynamics - The delivery times for vehicles are extending, prompting companies to offer subsidies to ensure consumers are not burdened by increased tax liabilities due to delayed deliveries [5][6]. - The automotive market is entering a peak sales period as companies aim to boost sales before year-end, with a reported 35.4% increase in customer engagement in early October compared to September [7]. - The implementation of policies such as the vehicle trade-in program and the impending expiration of the purchase tax exemption are expected to significantly enhance consumer purchasing intentions [7].

Group 1 - The article discusses the regulations regarding the deduction of expenses for corporate income tax in China, emphasizing that only expenses directly related to income generation can be deducted [3] - It highlights the distinction between revenue expenditures, which can be deducted in the current period, and capital expenditures, which must be amortized over time [3] - The article specifies that non-taxable income used for expenses cannot be deducted or calculated for depreciation and amortization [3] Group 2 - The article outlines the process for authorized personnel to manage tax declaration permissions through the Natural Person Electronic Tax Bureau [9][10] - It details the steps for granting tax declaration authority to designated individuals, including the need for verification and the selection of authorization duration [14][15] - The article emphasizes the importance of ensuring that authorized personnel are current employees and the need to revoke permissions for those who have left the company [13]

Key Points - The article discusses the vehicle purchase tax exemptions and reductions for new energy vehicles in China, highlighting specific time frames and amounts for tax relief [1][4][6] - It outlines the procedures for taxpayers to report and pay vehicle purchase tax, including the use of electronic tax platforms [5][22] - The article emphasizes the importance of timely tax payment, stating that the tax obligation arises on the day of vehicle purchase and must be reported within ten days [7][6] Tax Exemption and Reduction Details - From January 1, 2024, to December 31, 2025, each new energy passenger vehicle is exempt from vehicle purchase tax, with a maximum exemption amount of 30,000 yuan [1] - For purchases made between January 1, 2026, and December 31, 2027, the vehicle purchase tax will be halved, with a maximum reduction of 15,000 yuan per vehicle [1] Tax Payment Procedures - Taxpayers must report and pay the vehicle purchase tax at designated tax authorities based on their vehicle registration location or personal residence [6][4] - The electronic tax bureau app and website provide convenient options for taxpayers to handle their vehicle purchase tax declarations and payments [5][22] Important Deadlines - The tax obligation occurs on the day of vehicle purchase, and taxpayers are required to report and pay the tax within ten days of this date [7][6]

工信部调整2026—2027年减免车辆购置税新能源汽车产品技术要求：插混车型的等效全电里程要求下限从43公里提升至100公里。插混车型电量消耗模式下的电耗限值从125%/130%放宽至140%/145%。电量保持模式下的燃油消耗限值从60%/65%（整备质量2510kg为界）调整为70%/75%。相比2024年政策的5个月过渡期，新政策将过渡期压缩至3个月。 ...

Core Viewpoint - The article emphasizes the importance of compliance with invoicing regulations for businesses, highlighting the legal obligations to issue invoices and the consequences of failing to do so [18][31][45]. Group 1: Invoicing Regulations - Invoices are defined as payment vouchers issued during the sale of goods or provision of services, and they are crucial for both consumers and businesses [21][22]. - Businesses are legally required to issue invoices and cannot refuse to do so under any circumstances, as this constitutes a violation of the law [31][45]. - The article outlines that both paper and electronic invoices hold equal legal validity, with a push from the government to promote electronic invoicing [24]. Group 2: Compliance and Consequences - Businesses must issue invoices according to specified timelines and formats, and any deviation can lead to penalties, including fines up to 10,000 yuan [46]. - Repeated violations or serious infractions can result in public disclosure by tax authorities and may negatively impact a business's credit record [48]. - The article stresses that promotional activities, such as discounts, do not exempt businesses from their obligation to issue invoices [43].