Core Viewpoint - The article discusses the "Administrative Law Enforcement Supervision Regulations," which aim to strengthen and standardize administrative law enforcement supervision, promote fair and civilized law enforcement, and enhance the level of law-based governance in China. The regulations will take effect on February 1, 2026, and emphasize the importance of internal supervision within government departments and agencies [1][2]. Summary by Sections Chapter 1: General Principles - The regulations are established to enhance administrative law enforcement supervision, ensuring strict, standardized, and fair law enforcement while promoting the construction of a law-based government [2]. - The regulations apply to county-level and above governments supervising their subordinate departments and agencies, as well as organizations authorized to manage public affairs [2]. - Administrative law enforcement supervision is a crucial part of administrative oversight and is integral to the party and state's supervisory system [2]. Chapter 2: Supervision Responsibilities - The judicial administrative department at the county level and above is designated as the supervisory body for administrative law enforcement, responsible for implementing supervision and reporting on its status [3]. - Responsibilities of the supervisory body include guiding and supervising law enforcement work, coordinating legal matters related to law enforcement reform, and promoting the standardization and digitalization of law enforcement [3][4]. - The supervisory body must perform its duties strictly according to the law and avoid overstepping its authority [4]. Chapter 3: Supervision Methods - The supervisory body employs various methods such as daily supervision, focused supervision, and special supervision to ensure comprehensive oversight of law enforcement activities [7]. - Methods for daily supervision include evaluating legal compliance, confirming law enforcement qualifications, and reviewing law enforcement case files [7][8]. - The supervisory body can also conduct surveys, interviews, and field research to assess the execution of laws and regulations by law enforcement agencies [8]. Chapter 4: Supervision Handling - The supervisory body can issue supervisory notices or opinions to address issues found during supervision, urging law enforcement agencies to correct their actions [11]. - If law enforcement agencies fail to fulfill their responsibilities, the supervisory body can issue reminders and require timely compliance [11][12]. - For significant issues or non-compliance, the supervisory body can recommend actions to the local government for resolution [12]. Chapter 5: Support Measures - The state will enhance the construction of the administrative law enforcement supervision team, ensuring personnel are adequately trained and equipped [16]. - The supervisory body is tasked with developing standards for law enforcement standardization and improving information integration for effective supervision [16][17]. - Local governments are required to allocate necessary funding for administrative law enforcement supervision activities [17]. Chapter 6: Legal Responsibilities - If the supervisory body fails to perform its duties, it may face corrective orders from higher authorities, and responsible personnel may be penalized [18]. - Supervisory personnel who abuse their power or neglect their duties may face disciplinary actions or criminal charges [18]. Chapter 7: Supplementary Provisions - The regulations will be implemented starting February 1, 2026, and will guide the supervision of law enforcement activities across various government levels [20][21].

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Taxation on Lease Contracts - The taxable basis for lease contracts is the rental amount specified in the contract [3] - The tax rate is set at one-thousandth of the rental amount [3] - Tax obligations are established by the taxpayer upon the issuance of the taxable certificate [3] Exemptions from Stamp Duty - Both parties involved in the lease of residential properties can be exempt from stamp duty when signing the lease contract [5] - Specific policies provide exemptions for public rental housing and student apartments until December 31, 2025, and December 31, 2027, respectively [7] Tax Calculation Scenarios - If the lease amount is clearly defined in the contract, the enterprise must declare stamp duty based on the total amount at a rate of one-thousandth on the day the taxable certificate is issued [5] - In cases where multiple tax items are listed with separate amounts, the tax payable is calculated according to the applicable rates for each item [5] - If the lease amount is not specified, the taxpayer must declare the contract during the first tax declaration period and calculate the stamp duty based on the actual settlement amount in the subsequent period [5] Refund and Adjustment of Stamp Duty - Taxpayers can apply for a refund or offset of stamp duty if the amounts listed in the taxable contract differ from the actual settlement amounts [8]

Group 1 - The article discusses the obligation of businesses to pay stamp duty on electronic orders, emphasizing that any document that clarifies the rights and obligations of both parties in a transaction is subject to this tax, regardless of whether it is in paper or electronic form [4][5]. - The stamp duty law in China specifies that taxable documents include contracts, property transfer documents, and business account books, with the tax base determined by the amount stated in the contract, excluding VAT [5]. - The tax payment deadline for stamp duty is either quarterly or per transaction, requiring taxpayers to declare and pay within fifteen days after the end of the quarter or the occurrence of the tax obligation [5]. Group 2 - The article highlights the importance of understanding personal income tax deductions related to continuing education, detailing seven key policies and common questions regarding these deductions [11]. - Taxpayers can deduct 400 yuan per month for continuing education expenses related to obtaining a degree, with a maximum deduction period of 48 months [12][15]. - For vocational qualification continuing education, taxpayers can deduct a total of 3600 yuan in the year they obtain the relevant certificate, but they can only claim one deduction for each type of education in a given year [19].

Group 1 - The article discusses the key points of the individual income tax special additional deduction policy, specifically focusing on the elderly care deduction for taxpayers who support parents aged 60 and above or grandparents who are over 60 and have no living children [6][10]. - Taxpayers can deduct a maximum of 3000 yuan per month for elderly care, which can be shared among siblings, with each sibling's share not exceeding 1500 yuan per month [7][15]. - The deduction applies to all children who have a legal obligation to support their parents, including biological, adopted, and stepchildren [11]. Group 2 - The article clarifies that the deduction is not doubled even if both parents are over 60; it is calculated based on the presence of at least one qualifying parent [12][18]. - Taxpayers cannot claim deductions for supporting uncles or aunts, as the deduction is strictly for parents and grandparents who meet the age criteria [13]. - In cases where a single child is responsible for supporting parents after a divorce, they can still claim the full deduction if no other siblings are involved [16].

Group 1 - The article emphasizes the importance of confirming the individual income tax special additional deductions for the year 2026, which must be done annually from December 1 to December 31 of the previous year [2][3]. - Taxpayers can confirm their special additional deduction information through the personal income tax app, where they can easily transfer their 2025 deduction information to 2026 if there are no changes [3][4]. - The six categories of special additional deductions include housing rent, children's education, continuing education, major medical expenses, housing loan interest, and elderly care [3][4]. Group 2 - The article outlines the process for taxpayers to confirm their deductions, including the option to modify or cancel any information if necessary [4]. - It highlights that if taxpayers are filling out the special additional deduction for the first time, they can directly select the relevant items in the app to complete their submission [4]. - The article also mentions that over 1 billion people are expected to participate in the confirmation process, indicating a significant engagement with the tax system [3].

2026年度个税专项附加扣除信息确认 将于2025年12月31日截止 拿证的小伙伴们你们知道吗？ 取得职业资格证书 还可以享受继续教育专项附加扣除哦！ 你拿到的证书能不能退税？ 国家政务服务平台 "国家职业资格目录"服务 可帮你一键查询 步骤一：点击下方卡片进入"国家职业资格目录"服务； 步骤二：进入服务后，根据人员类别、资格类别输入相关名称，点击"搜索"即可。 准入类 资格类别 设定依据 展开 · 按人员类别 按资格类别 全部人员类别 专业技术人员 技能人员 < 国家职业资格目录 O 国家职业资格目录 2021年版 全部 ▼ 请输入职业资格名称 | 教师资格 | | | | --- | --- | --- | | 专业技术人员 | | | | 实施部门 | 教育部 | | | (单位) | | | | 资格类别 | 准入类 | | | 设定依据 | | 展开 v | | 按人员类别 | | 按资格类别 | | | 全部资格类别 | | | | 准入类 | | | | 水平评价类 | | 博营 来源：长江日报 ...

Core Viewpoint - The article emphasizes the importance of confirming the individual income tax special additional deduction information for the year 2026, starting from December 1, 2025, through the personal income tax app [1][2]. Summary by Sections Special Additional Deductions - The special additional deduction items include seven categories: child education, continuing education, major medical expenses, housing loan interest, housing rent, elderly care, and childcare for children under three years old [1]. Confirmation Process - Taxpayers must confirm their special additional deductions in December each year for the following year, as per the announcement by the State Taxation Administration [2]. - If taxpayers do not confirm in time, the withholding agent will suspend the deductions starting January of the next year until confirmation is received [2]. App Operation Steps - To confirm deductions, users can access the personal income tax app and navigate to the special additional deduction section [4]. - Users can click "one-click import" to bring in information from the previous year [6]. - After confirming the information, users can submit it successfully by clicking "one-click confirm" [12][14]. Scenarios for Confirmation - If there are no changes to the 2026 deductions, users only need to confirm the information from 2025 [11]. - If modifications are needed, users can select the deduction item to edit and then confirm the changes [14]. - If a deduction is no longer applicable, users can delete the corresponding item from their confirmation [20]. - For new deductions or first-time claims, users can select the relevant deduction item and input the necessary information [24][25]. Deadline Reminder - The deadline for confirming the 2026 individual income tax special additional deduction information is at the end of the month, urging taxpayers to complete the process within the month [27].

Group 1 - The article provides a step-by-step guide for taxpayers to fill out the child education special deduction for the 2026 personal income tax [1][2][4] - The first step involves opening the personal income tax app and selecting "Special Deduction" under the "Handle & Check" section [1] - The second step requires choosing "Child Education" and confirming the relevant deduction year [2] Group 2 - After confirming that all materials are complete, the next step is to click "Ready, Enter Reporting" [4] - The third step involves selecting "Child Information" [4] - The final steps include completing the child information, filling out the "Child Education Information," selecting the "Deduction Ratio," and choosing the "Reporting Method" before submitting [5][6] Group 3 - Taxpayers can deduct 4,800 yuan annually for continuing education if they are enrolled in a degree program, and an additional 3,600 yuan if they obtain a vocational qualification certificate in the same year, allowing for a total deduction of up to 8,400 yuan [13] - For continuing education deductions, no documentation is required for degree education, but certificates must be retained for vocational qualifications [14] - If a taxpayer terminates their continuing education, they must inform the withholding agent or tax authority of the change [15] Group 4 - Taxpayers can still claim deductions for continuing education even if they do not obtain a degree, based on the actual duration of education, with a maximum deduction of 400 yuan per month for up to 48 months [17] - The deduction method for continuing education is based on enrollment information, which can be provided to the withholding agent or submitted to the tax authority at year-end for settlement [18] - The specific categories for vocational qualification continuing education are defined by the National Occupational Qualification Directory published by the Ministry of Human Resources and Social Security [19]

欢迎扫描下方二维码关注： 来来来，我来告诉你，一共有七项: 3岁以下婴幼儿照护：2000元/ 月/每个子女（定额扣除）。 子女教育: 2023年起，2000 元/月/每个子女（定额扣除）。 继续教育:学历（学位）教育 期间，400元/月（定额扣除， 扣除期限不能超过48个月； 职 业资格继续教育，在取得相关 证书的当年,按照3600元定额 扣除。 1 住房贷款利息： 1000元/月 (定额 扣除，在实际发生利息的年度扣 除，扣除期限最长不超过240个 月。纳税人只能享受一次首套住房 贷款的利息扣除）。 7 住房租金: 扣除范围: (1) 直辖市、省会 (首府）城市、计划 单列市： 扣除标准为 1500元/月; (2) 市辖区户籍人口超过100万的 城市, 扣除标准为1100元/月; (3) 市辖区户籍人口不超过100万 的城市，扣除标准为800元/月。 7 赡养老人:2023年起， (1) 独生 子女 3000 元 / 月 （ 定 额 扣 除 ） ; (2) 非独生子女与兄弟姐妹分摊每 月3000元的扣除额度，每人分摊的 额度不能超过每月1500元。 大病医疗： 在- 个纳税年度内, 纳税人发生的与 基本医保 ...