欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 税收是法治的温度计，丈量着责任与诚信的刻度。我们既采撷自然之美，更守护绿水青山；既以契约为凭，更以真诚为基。 愿与您共赴这场 民法典与税收政策守护的文明之约 ，让法治阳光温暖每个美好生活的向往。 来源 市局办公室 制作 慈溪税务 高新税务 ▼ 点击下方名片关注蓝色柳林财税室 ▼ 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。 来源宁波税务 欢迎扫描下方二维码关注： ...

智通财经APP获悉，上周，众议院预算委员会以21:16的投票结果否决了特朗普力推的全面减税法 案"One Big, Beautiful Bill"，虽然后续投下反对票的强硬保守派议员中有四位选择了"弃权"，使得法案 最终以17：16的投票结果通过，但摩根大通认为，这暴露出共和党内部在财政政策优先级和立法时间表 上的深刻分歧。 法案核心内容与争议焦点 摩根大通在一份报告中表示，该法案旨在落实特朗普竞选承诺，核心内容包括： 税收政策：永久降低个人和企业税率，临时取消小费和加班费征税，将州和地方税收(SALT)抵扣上限 从1万美元提高至3万美元(适用于年收入低于40万美元的家庭)，并计划将债务上限提高4万亿美元。 财政紧缩：拟削减约1.5万亿美元开支，主要来自医疗补助(Medicaid)削减，预计未来十年可节省超9000 亿美元，但可能导致2034年至少860万人失去医疗保险。 经济影响：联合税收委员会(JCT)预测，法案未来十年将增加3.7万亿美元联邦债务;税收基金会则认为， 这对长期GDP增长的推动作用仅为0.6%，远低于2017年税改法案的 1.7%。负责任联邦预算委员会 (CRFB)进一步指出，如果法案中的 ...

Core Viewpoint - The personal pension system is an essential pillar of China's social security system, especially in the context of an aging population, and it is crucial for alleviating the pressure on basic pension payments and providing flexible retirement options [3][4]. Group 1: Importance of Personal Pension System - The personal pension system has become increasingly important as the traditional single-pillar pension model struggles to meet growing retirement needs due to rapid population aging [3]. - The implementation of the personal pension system since 2022 marks a significant step towards a multi-tiered and diversified pension protection system in China [3]. Group 2: Current Status and Challenges - Over 60 million people are currently covered by the personal pension system, indicating positive development, but this number is still insufficient compared to China's large population [4]. - There are issues such as regional development imbalances and a homogeneous participant structure that need to be addressed [4]. Group 3: Tax Policy and Product Innovation - Tax policy is a key factor affecting the attractiveness of the personal pension system, as existing tax exemptions are undermined by taxes imposed when withdrawing pensions [4]. - There is a need for more innovative and competitive pension products to meet diverse market demands, as the current offerings are limited [4]. Group 4: Future Development Suggestions - A multi-tiered and sustainable pension protection system should be established, complementing basic pensions with enterprise annuities and personal pensions [5]. - Suggestions to enhance the system's attractiveness include optimizing tax policies, increasing financial education, and simplifying participation processes [5]. Group 5: Regulatory and International Cooperation - Strengthening regulatory oversight is essential to ensure the safety and stability of the personal pension system, with a call for improved supervision of financial institutions [5]. - International cooperation and learning from successful pension systems in countries like Japan and Europe are vital for China's pension system innovation and development [6].

Tax Policies Related to Flower Industry - Agricultural producers selling flowers are exempt from value-added tax (VAT) [2] - Small-scale taxpayers can enjoy VAT exemption on flower sales if quarterly sales do not exceed 300,000 yuan; otherwise, VAT must be paid [3] - The VAT rate for fresh flowers is 9%, while processed flower products have a VAT rate of 13% [4] Corporate Income Tax Policies - Enterprises engaged in flower cultivation can benefit from a reduced corporate income tax rate [4] - Trading activities related to flowers do not qualify for the tax reduction [4] - Small and micro enterprises meeting specific criteria can have a corporate income tax burden as low as 5% until December 31, 2027 [4]

Core Points - The document outlines tax policies to support the reform of rural collective property rights in China, specifically regarding deed tax and stamp duty exemptions for rural collective economic organizations and village committees [1][2][3]. Group 1 - Exemption from deed tax for rural collective economic organizations that undergo shareholding cooperative reform and inherit land and property rights from the original collective economic organization [1]. - Exemption from deed tax for village committees and groups that recover collective assets through asset verification and inherit land and property rights [2]. - Exemption from deed tax for the confirmation registration of rural collective land ownership, homesteads, and collective construction land use rights, as well as the buildings on them [2]. Group 2 - Exemption from stamp duty for property transfer documents signed by rural collective economic organizations and village committees when recovering collective assets [2]. - The policies outlined in the document are effective from January 1, 2017 [3].

| 期限品种 | 收益率% | 基点 | | --- | --- | --- | | US 1-MO | 4.311 | +0.004 A | | US 2-MO | 4.309 | +0.016 ▲ | | US 3-MO | 4.32 | +0.019 A | | US 4-MO | 4.337 | +0.027 A | | US 6-MO | 4.254 | +0.047 A | | US 1-YR | 4.013 | +0.08 A | | US 2-YR | 3.824 | +0.123 ▲ | | US 3-YR | 3.809 | +0.121 A | | US 5-YR | 3.917 | +0.104 A | | US 7-YR | 4.104 | +0.09 A | | US 10-YR | 4.308 | +0.077 ▲ | | US 20-YR | 4.806 | +0.054 A | | US 30-YR | 4.789 | +0.052 A | 新华财经北京5月3日电美国劳工统计局周五（2日）公布的美国4月非农就业报告好于预期，缓解了对经济衰退的担忧，投资者抛售美债转向股市，2年 ...

活动现场特别设置了纳税人建言环节，在"公平税负我建言"留言板前，多位企业代表发言，纷纷围绕税 收政策畅所欲言。纳税人提出的意见涵盖税收优惠政策的精准落实、办税流程的优化等方面，为税务部 门进一步完善工作提供了宝贵思路。 "近年来，税务部门不断推出便民办税举措，让我们切实感受到了政策的红利和服务的温度。希望未来 能在电子税务局功能完善、个性化政策推送等方面继续发力，帮助企业更好地发展。"毕节盛园蛋业有 限公司财务负责人龙景梅说道。 座谈会共收集建议48条，其中30条现场由业务骨干进行解答，剩余18条建议被收纳入"下一步优化服务 清单"，并通过"问题销号制"的形式，确保每条建议有落实、有反馈。 据张向东介绍，在今年税收宣传月期间，七星关区税务局还将开展一系列丰富多彩的活动，包括税收政 策进企业、进校园、进社区，举办税收知识讲座、线上线下互动答疑等活动，以更加多元化的方式向社 会各界普及税收知识，解答税收政策，回应纳税人关切。（王琳棋 郑婷） 近日，国家税务总局毕节市七星关区税务局以"税收·法治·公平"为主题，以"税企面对面"的座谈会与智 慧税务大体验等形式，近距离倾听纳税人心声，共话健康发展、共促合规遵从。 "我 ...

Core Viewpoint - The U.S. Treasury Secretary supports Trump's policies, stating that market adjustments are healthy and normal, and emphasizes the importance of sound tax policies, deregulation, and energy security for long-term market performance [1][2]. Group 1: Market Conditions - The S&P 500 index recently entered a technical correction, raising concerns among investors about the impact of Trump's policies on tariffs, immigration, and federal spending cuts [1]. - The Treasury Secretary reassures that the current market fluctuations are not indicative of a crisis but rather a transitional phase, asserting that a week is insufficient to alter market trends [1][3]. Group 2: Economic Outlook - The Treasury Secretary acknowledges that there is "no guarantee" against a recession, highlighting the unpredictability of economic events like the COVID-19 pandemic [2]. - He emphasizes the need for the Trump administration to reduce excessive government spending and stimulate the private sector, indicating that small banks are ready to start lending [2]. Group 3: Government Spending and Policy - The current level of government spending is deemed unsustainable, and the transition from government to private sector spending will significantly impact the economy [3]. - The Trump administration is not expected to intervene in the market due to short-term declines, with a focus on maintaining policy direction regardless of market fluctuations [4].