欢迎扫描下方二维码关注： 一、企业计划给全体员工发放新年补贴，是否需要就该笔补贴代扣代缴个人所得税？ 答：根据《国家税务总局关于生活补助费范围确定问题的通知》（国税发〔1998〕155号）第二条规定："下列收入不属于免税的福利费范 围，应当并入纳税人的工资、薪金收入计征个人所得税： 1.从超出国家规定的比例或基数计提的福利费、工会经费中支付给个人的各种补贴、补助； 2.从福利费和工会经费中支付给本单位职工的人人有份的补贴、补助； 3.单位为个人购买汽车、住房、电子计算机等不属于临时性生活困难补助性质的支出。" 二、个体工商户实行 定期定额征收 方式的，定额执行期的期限是多久？ 答：根据《国家税务总局广西壮族自治区税务局关于个体工商户税收定期定额征收管理有关问题的公告》（国家税务总局广西壮族自治区 税务局公告2018年第15号）第二条规定，定期定额户定额执行期可跨年度，但最长不得超过一年；临时性、季节性经营的定期定额户定额执行 期按实际生产、经营期确定，可为季（月）、半年。 三、 实行定期定额征收方式的个体工商户，本期发票开票额大于核定定额，需要申报吗？ 答：根据《个体工商户税收定期定额征收管理办法》（国家税务 ...

Group 1 - The new Value-Added Tax (VAT) law in China will take effect on January 1, 2026, replacing the interim regulations [2][3] - Taxpayers involved in taxable transactions with multiple tax rates must apply the rate of the main business activity [2] - The implementation regulations specify that for transactions involving different tax rates, there must be a clear main and supplementary relationship between the businesses [2] Group 2 - The announcement from the State Taxation Administration regarding land value-added tax management will also be effective from January 1, 2026 [9][3] - For real estate developers using advance payment methods, the basis for pre-collecting land value-added tax is calculated as advance payment divided by (1 + applicable VAT rate) [10] - An example illustrates that if a real estate company receives an advance payment of 109 million yuan, the taxable basis for land value-added tax would be 100 million yuan, resulting in a tax of 1.5 million yuan [12]

欢迎扫描下方二维码关注： 来源 天津税务 欢迎扫描下方二维码关注： 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。 12566 ... ] 您好! 这里是青岛12366纳税 缴费服务热线,请问有什么可 以帮您? 跨区域报验户在电子税务局中 如何办理三方协议? 报验户纳税人在经营地可以直接 体田机构所在节节的一方协议缴纳 | 本法自2026年1月1日起施行。《中华人民 | 共和国增值税暂行条例》同时废止。 | | --- | --- | | 二、根据《中华人民共和国增值税法实施条 | | | 例》(中华人民共和国国务院令第826号) | | | 规定: | | | 第十九条(-) | | | 增值税法第二十三条第三项 | | | 所称相框常损失，是指 | | | 因管理不善造成货物被盗、丢失、霉烂变 | | | 质,以及因违反法律法规造成货物或者不 | | | 动产被依法没收、销毁、拆除等情形。 | | | 增值税法第二十二 ...

lale 物/公式 以 坑 示 欢迎扫描下方二维码关注： 纳税人 增值税纳税人分为两类:一般纳税人、小规 模纳税人 在中华人民共和国境内销售货物、服务、无 形资产、不动产 (以下称应税交易)，以及进口货 物的单位和个人(包括个体工商户),为增值税 的纳税人。 机 圣 根据应税交易的不同, 增值税税率分为: 13%、9%、6%、0。 适用简易计税方法计算缴纳增值税的征收 率为:3%。 应纳税额 增值税的计税方法根据纳税人的类型有所 不同。 (1)一般计税方法 应纳税额=当期销项税额-当期进项税额 销项税额,是指纳税人发生应税交易,按 照销售额乘以本法规定的税率计算的增值税税 额。 讲话弹麵 是指纳税人购讲货物 服务 干 170 HAN LEJ F 1 J 1 J 1 J 1 J 1 J 1 J 1 形资产、不动产支付或者负担的增值税税额。 (2) 简易计税方法 (二)收取行政事业性收费、政府性基金; (三)依照法律规定被征收、征用而取得补 偿; (四) 取得存款利息收入。 奥际坝E 应纳税额=当期销售额×征收率 不征税情形 有下列情形之一的,不属于应税交易,不征 收增值税: (一)员工为受雇单位或者雇主提供取得 ...

欢迎扫描下方二维码关注： 如何界定? 按《财政部 税务总 局关于延续实施小额贷 款公司有关税收优惠政 策的公告》（财政部 税务总局公告2023年 第54号),农户是指长期(一年以 上）居住在乡镇(不包括城关镇) 行政管理区域内的住户，还包括长 期居住在城关镇所辖行政村范围内 的住户和户口不在本地而在本地居 住一年以上的住户,国有农场的职 工和农村个体工商户。位于乡镇（不 包括城关镇）行政管理区域内和在 城关镇所辖行政村范围内的国有经 济的机关、团体、学校、企事业单 位的集体户;有本地户口,但举家 外出谋生一年以上的住户,无论是 否保留承包耕地均不属于农户。 农户以户为统计单位，既可以 从事农业生产经营,也可以从事非 农业生产经营。农户贷款的判定应 以贷款发放时的承贷主体是否属于 "小额贷款"的额 度有要求吗? 有明确标准哦! 单笔目 该农户贷款余额总额在10 万元(含本数)以下的贷 款,才算符合条件,超出 这个额度就不能享受免税 吋! 支持单位：肇庆 市税务局 来源广东税务 欢迎扫描下方二维码关注： 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 ...

欢迎扫描下方二维码关注： 财务小王 申税小微，我们公司上个月出口的一批货物，国外客户说规格不符要退运，海关那 边让我们提供一个《出口货物已补税/未退税证明》才能办手续。这证明是啥呀？我们之 前已经办过出口退税了，还能开吗？ 别着急，这个证明就是企业办理出口货物退运、修改或撤销报关单时，给海关 的"凭证"。 申税小微 财务小王 原来是这样！那电子税务局里具体怎么操作开具证明呀？步骤复杂吗？ 一点都不复杂，跟着我分步骤来，几分钟就能搞定！ 申税小微 登录电子税务局后，依次点击【我要办税】→【证明开具】→【出口货物已补税/未退税证明】，就能进入申请页面啦。 点击【新增】按钮，会弹出表单采集页面，按照实际情况填写表单。 注意 填写【退（免）税状态】时涉及两种情况： 情 形 一 操 作 步 骤 Step 1 Step 2 如您的报关单还没申报过出口退（免）税，直接把【退（免）税状态】选为"尚未申报退（免）税"，补填好准确的退运相关信 息，就能完成保存。 情 形 二 若报关单已经办过退税，那【退（免）税状态】要选择"已冲减退（免）税"或"已缴回退（免）税"，最后把退运数量、对应计量 单位这些信息填写完整。 财务小王 保存 ...

据吉尔吉斯斯坦经济学人网12月29日报道，截至2025年11月，吉增值税总收入已超过1486亿索姆 （约合17.1亿美元），成为主要税收来源。其中，进口增值税占比超三分之二，总额达1058亿索姆（约 合12.2亿美元），表明吉国内消费仍依赖于进口商品，且预算收入易受外部市场、物流和贸易波动影 响。国内生产的商品和服务增值税398亿索姆（约合4.6亿美元），明显落后于进口，凸显国内生产与进 口产品消费之间的结构性失衡。此外，统计期内谷歌税达13亿索姆（约合1494.3万美元），尽管占比不 大，但反映出数字消费快速增长。 （原标题：增值税成为吉主要税收来源） ...

Group 1 - The article discusses the tax rates for various types of vehicles and vessels, including trucks, trailers, and boats, with specific rates such as 16 yuan per ton for trucks and specialized vehicles, and 600 to 2000 yuan per meter for yachts [4] - It outlines the self-declaration process for vehicle and vessel tax, indicating that taxpayers can use the Guangxi Electronic Tax Bureau or tax service halls for tax declaration [5] - The article provides a step-by-step guide for using the electronic tax bureau for self-declaration, including logging in, selecting the tax type, and submitting the declaration [6][8][11] Group 2 - The article explains the value-added tax (VAT) system in China, which is based on the value added at each stage of production and ultimately borne by consumers [18] - It categorizes VAT taxpayers into two types: small-scale taxpayers and general taxpayers, with different tax rates applicable [21] - The article details the calculation methods for VAT, including general and simplified methods, and outlines the circumstances under which VAT is not applicable [22][23]

Core Points - The article outlines the process for applying for the refund of personal income tax withholding fees for the year 2025, which is set at 2% of the withheld tax amount, excluding amounts subject to correction or additional withholding by tax authorities [1][2]. Group 1: Application Process - From January 1 to March 31, 2026, withholding agents can apply for the refund through the Natural Person Electronic Tax Bureau using the "Refund Fee Verification" module [3]. - After logging into the system, agents must navigate to the "Withholding" page and select the "Refund Fee Verification" option [5]. - The system will display a confirmation box, and agents must acknowledge it to view the verification list of individual accounts [5]. Group 2: Verification and Submission - Agents need to verify the withholding tax information for 2025 and confirm its accuracy before proceeding [9]. - On the "Confirmation Report" interface, agents must select their bank information and click "Apply for Refund" [11]. - A prompt will indicate the amount eligible for refund, and agents must confirm submission [14]. Group 3: Application Status - After submission, the application status will change to "Under Review," and agents have the option to withdraw the application if needed [16].

Group 1 - The core viewpoint of the article discusses the tax basis for pre-collection of land value-added tax for real estate development companies, aligning with the methods for value-added tax and corporate income tax [2] - The pre-collection tax basis for land value-added tax is calculated based on the advance payments received, with an example showing a company receiving 109 million yuan, leading to a taxable basis of 100 million yuan and a pre-collected tax of 1.5 million yuan [2] - The cutoff date for confirming sales revenue and sales area during the land value-added tax settlement declaration is the end of the previous pre-collection tax period when the tax authority accepts the settlement declaration [2] Group 2 - Eligible expenditures outside the project planning scope can be deducted to reflect the actual costs incurred by taxpayers for obtaining land use rights, including construction expenses for public facilities agreed upon with the government [2] - Taxes such as stamp duty and local education surcharges paid due to real estate transfers are allowed as deductions, aligning with accounting standards [2] - For the sale of remaining properties after the end of the pre-collection tax period, taxpayers must report land value-added tax quarterly, with income from such sales reported in the first tax declaration period following the tax authority's clearance conclusion [2]