0 1 欢迎扫描下方二维码关注： 2026年度大学生城乡居民医保 开始缴费啦！ 扫描下方二维码 一码直达 ！ 快来试试吧！ 微信或支付宝扫码登录 i厦门 参保缴费页面，下面我们 以微信为例 来看看怎么操作吧。 厦门居民医保轻松缴 集中参保缴费期:每年9月-12月 码直达 扫码参保缴费 自2025年9月1日起，参加本市职 工医保人员的非本市户籍父母、 配偶,可凭本市有效居住证参加 居民医保。 度 厦门税务 厦门医保 | 2 i 门 阅读温馨提示，在页面下方选择 【本人缴纳】 ，社保年度选择 2026 （这里一定要注意不要选错哦），点击【查询】。 如果是代他人缴费则选择 【代缴】 ，需填写应缴人身份证件类型、身份证件号码、姓名等相关信息。 生成应缴费额信息后点击 【申报缴款】 ，弹出提示框后点击 【确认】 。 生成待缴费记录后点击 【前往缴款】 ，弹出提示框后点击 【确认】 。 0 3 0 4 0 5 0 6 跳转到支付页面，完成支付即可。 来源： 厦门税务 供稿：翔安区税务局 社会保险费处 编发：纳税服务和宣传中心 来源 厦门税务 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 ...

Group 1 - The article provides a step-by-step guide on how to pay for urban and rural residents' basic pension insurance through the electronic tax bureau app [3][4][20] - Users can select the payment year for 2025 and proceed with the payment process, either for themselves or on behalf of others [5][7] - After confirming identity and payment information, users can choose the payment level and complete the payment [9][11] Group 2 - If there is a need to make up for unpaid pension insurance, users must register the supplementary payment information with the human resources department before proceeding with the payment [14] - Once the payment is completed, users can check the payment results through the app, but they must wait for two working days to view the payment proof [16]

Core Viewpoint - The article provides a detailed guide on how general VAT taxpayers can confirm the purpose of electronic invoices (railway electronic tickets) through the electronic tax bureau and process VAT input tax deductions accordingly [2][5][7]. Group 1: Invoice Confirmation Process - General VAT taxpayers can confirm the purpose of electronic invoices via their tax digital accounts on the electronic tax bureau [2]. - The steps include logging into the electronic tax bureau, navigating to the invoice confirmation section, and selecting the appropriate invoices for deduction [3][5]. - After selecting the invoices, taxpayers must submit the confirmation and verify the statistical data before completing the deduction process [5][6]. Group 2: Tax Declaration Process - Taxpayers must fill in the VAT input tax amounts from the confirmed electronic invoices in the VAT and additional tax declaration form during the tax declaration process [7]. - The article emphasizes the importance of accurate reporting of these amounts to ensure compliance with tax regulations [7]. Group 3: Additional Information - The article mentions that the electronic tax bureau provides various functionalities for taxpayers, including online consultations and assistance for tax-related queries [25]. - It encourages taxpayers to utilize the electronic tax bureau for efficient tax management and compliance [25].

Core Viewpoint - The article outlines tax policies related to the transfer and management of state-owned equity and cash income to support the social security fund, emphasizing tax exemptions and reductions for the entities involved in these operations [2][3][4][5]. Tax Policy Summary - The transfer of state-owned equity and cash income for investment purposes will be exempt from value-added tax (VAT) on all interest and interest-like income, as well as income from the transfer of financial products [2]. - Income derived from the transfer of state-owned equity and cash income investments will be classified as non-taxable income for corporate income tax purposes [2]. - The transfer of non-listed state-owned equity by the receiving entity will be exempt from stamp duty [3]. - For the transfer of listed state-owned equity and the trading of securities using cash income, a system of advance collection and subsequent refund of the securities transaction stamp duty will be implemented [4]. - The term "receiving entity" refers to organizations responsible for managing the operation of transferred state-owned equity and cash income, as specified in the relevant government notice [4]. - The new tax policies will take effect from April 1, 2024, and any taxes paid prior to this date that meet the criteria will be eligible for refund [5].

Group 1 - The article discusses the process for tax reduction and exemption for key groups and self-employed veterans in Shanxi Province, emphasizing the need for information collection before 2024 [1][2] - It provides a step-by-step guide on how to access the tax reduction services through the electronic tax bureau, highlighting the importance of filling in specific details such as employee name and ID number [2][6] - The article mentions that small-scale taxpayers who have declared revenue cannot deduct VAT on purchases made before becoming a general taxpayer, outlining the conditions under which deductions are permissible [7][8] Group 2 - It clarifies that small-scale taxpayers must meet specific criteria to deduct VAT on invoices obtained before their registration as general taxpayers, including not having production income or failing to declare VAT correctly [8][11] - The article emphasizes the importance of accurate record-keeping and compliance with tax regulations to ensure eligibility for tax deductions [11]

Group 1 - The article discusses the process for branch institutions to file corporate income tax returns when the main institution has completed its filing, emphasizing the need to check the local payment status of the main institution before proceeding with the branch's filing [1][6][9] - If the main institution's local payment status is "no," it must be changed to "yes" before the branch can file the corporate income tax return [1][4] - In cases where the system still shows an error after confirming the main institution's status, it is recommended to make an appointment to visit the tax service hall for assistance [1] Group 2 - Companies can enjoy additional deductions for R&D expenses during the corporate income tax filing process, with specific guidelines on when and how to apply for these deductions [2][3] - For companies that accurately account for R&D expenses, they can choose to apply for the additional deduction during the July prepayment period or later during the annual settlement [3][4] - The process for applying for the additional deduction involves selecting the appropriate options in the electronic tax bureau system and entering the deduction amounts [4] Group 3 - The article outlines the corporate income tax payment procedures for resident enterprises with both main and branch institutions located in Beijing, highlighting that they do not follow the same management measures as those with branches outside Beijing [9][10] - For resident enterprises with the main institution in Beijing and branches outside, a unified calculation and management approach is applied, which includes local prepayment and consolidated settlement [9][10] - The allocation of corporate income tax among branches is based on a formula that considers the revenue, employee compensation, and total assets of each branch [11][12]

Core Viewpoint - The article discusses the preferential VAT policies for second-hand car dealers in China, highlighting the reduced VAT rate and invoicing requirements for tax deductions [1][2]. Group 1: VAT Policy for Second-hand Car Dealers - From May 1, 2020, to December 31, 2027, second-hand car dealers can enjoy a reduced VAT rate of 0.5% instead of the previous 3% [1]. - The calculation formula for sales and tax payable is provided: Sales amount = Tax-inclusive sales amount / (1 + 0.5%), Tax payable = Tax-inclusive sales amount / (1 + 0.5%) × 0.5% [1]. Group 2: Invoicing and Tax Deduction - The "Unified Invoice for Second-hand Car Sales" does not allow buyers to deduct input VAT, as it only states the vehicle price without additional fees [1]. - If the buyer is a general taxpayer, the seller can issue a special VAT invoice at a 0.5% rate for input VAT deduction [1].

Core Viewpoint - The article discusses the differences between special invoices (专票) and ordinary invoices (普票) in the context of value-added tax (VAT) deductions, emphasizing the importance of understanding when to issue each type based on the buyer's tax status and the nature of the goods sold [2][4][6]. Group 1: Buyer Type Considerations - If the buyer is a general taxpayer, both special and ordinary invoices can be issued, with special invoices serving as proof for VAT input tax deductions [3]. - For small-scale taxpayers, even if a special invoice is issued, it cannot be used for VAT input tax deductions, making ordinary invoices more common [4]. - When the buyer is an individual consumer, only ordinary invoices can be issued [6]. Group 2: Goods Sold Considerations - Special invoices cannot be issued for tax-exempt goods, except as specified by laws and regulations [9]. - Certain consumer goods sold by general taxpayers, such as retail tobacco, alcohol, food, and cosmetics, cannot have special invoices issued [10][12]. Group 3: Policy References - The article references the "Interim Regulations on Value-Added Tax of the People's Republic of China" and the "Notice on Revising the Regulations on the Use of Special Invoices for Value-Added Tax" as the legal basis for the invoicing rules discussed [13].

Core Viewpoint - The article provides a comprehensive guide on the deductibility of input VAT for employee travel expenses, specifically focusing on transportation costs incurred during business trips. Group 1: Driving - Toll fees from operating toll roads can be used for input VAT deduction if issued by the management with a tax invoice [1] - Toll fees from government-funded roads cannot be used for input VAT deduction if issued as a fiscal electronic ticket [2] - Prepaid toll fees via recharge methods cannot be used for input VAT deduction if issued as a non-tax invoice by ETC service providers [3] Group 2: Bus Travel - General taxpayers can deduct input VAT for domestic passenger transport services if they have a special VAT invoice or an electronic ordinary VAT invoice, or a ticket with passenger identity information [4] - Long-distance bus tickets without passenger identity information cannot be used for input VAT deduction [5] Group 3: Train Travel - High-speed train tickets that include the employee's identity information can be used as proof for input VAT deduction [6] Group 4: Air Travel - Refund fees paid to an airline agent for ticket cancellations can be deducted from input VAT if a special VAT invoice is obtained, as it falls under the modern service industry with a 6% VAT rate [7] - Refund fees from airlines, if documented as "other modern services," can also be used for input VAT deduction [7]

Group 1 - The article emphasizes the importance of tax compliance and the role of tax authorities in ensuring proper tax collection and management [2] - It discusses the various tax policies implemented by the government to enhance revenue generation and support economic growth [4] - The article highlights the need for businesses to stay updated on tax regulations to avoid penalties and optimize their tax strategies [4] Group 2 - The article provides insights into the recent changes in tax laws and their implications for different industries [2] - It mentions the significance of tax incentives for businesses to encourage investment and innovation [4] - The article outlines the challenges faced by companies in navigating the complex tax landscape and the importance of professional tax advisory services [4]