Group 1 - The taxpayer is not the parent of a minor child but can still report the child's information to enjoy the special additional deduction for children's education if they are the guardian [2] - A taxpayer whose father is deceased and is an only child can report their grandfather's information for the elderly support special additional deduction, as the policy allows for grandparents to be considered if both parents are deceased [2] - If one of two children lacks the ability to support their parents, the remaining child cannot claim the full 3000 yuan elderly support deduction alone; the deduction must be shared among siblings [3] Group 2 - Taxpayers can download the electronic tax bureau app by searching for "电子税务局" in mobile app stores and following the registration process [4] - The electronic tax bureau app allows for the declaration and payment of various taxes, including corporate income tax, vehicle purchase tax, and other related business activities [5] - Businesses can issue invoices through the electronic tax bureau app by logging in and navigating to the appropriate section for invoice issuance [6][7]

Financial Regulations - Companies can allow employees to submit special additional deduction information in subsequent months if not submitted on time, without affecting the employees' eligibility for deductions [2] - If employees fail to submit deduction information throughout the tax year, they can claim deductions during the annual tax reconciliation period from March 1 to June 30 of the following year [2] - For new employees who are first-time job holders, the cumulative deduction for September's salary of 7,000 yuan is calculated as 5,000 yuan/month for 9 months, totaling 45,000 yuan, provided they have not received any salary prior to employment [2] Tax Incentives for Employment - Companies hiring disabled employees can deduct 100% of the wages paid to these employees from their taxable income, provided certain conditions are met, such as signing a labor contract for at least one year and paying required social insurance [3] - The conditions for tax incentives include ensuring that disabled employees are actually working and receiving at least the local minimum wage [3] Employee Training Expenses - Training expenses for employees can be fully deducted from corporate income tax if they do not exceed 8% of the total salary expenses; for example, if total salary expenses are 400,000 yuan, the deductible limit is 32,000 yuan, allowing the 10,000 yuan training expense to be fully deducted [4] - Companies are advised to comply with tax laws and regulations to ensure proper tax handling [4]

Core Viewpoint - The article discusses the procedures and requirements for internet platform enterprises to report service income on behalf of their users, emphasizing the importance of accurate data entry in the declaration forms [3][4][5]. Group 1: Reporting Procedures - Internet platform enterprises must fill out the "User Name," "User Unique Identifier," "Internet Platform Name of Income Source," and "User Name of Income Source" accurately in the declaration form [3]. - If a user earns income from the platform, the reported names and identifiers must match those used on the platform [4]. - In cases where income is derived from another platform, the declaration must reflect the actual platform and user identifiers from that platform [5]. Group 2: Tax Calculation and Reporting - If a user receives service income from multiple platforms exceeding the small-scale taxpayer VAT exemption threshold, the internet platform must report this by the 15th of the following month [6]. - The tax authority will provide pre-filled services to assist in the summary declaration process for users with income exceeding the threshold [6]. - Examples illustrate how income from different platforms is aggregated for tax purposes, highlighting the need for timely and accurate reporting by the platforms involved [7].

欢迎扫描下方二维码关注： 可以在当年内向支付工资、新金 的扣缴义务人申请在剩余月份发 放工资、薪金时补充扣除,也可 以在次年3月1日至6月30日内。 向汇缴地主管税务机关办理汇算 清缴时申报扣除。 纳税缴费服务热线 《 浙江省企业涉税事项 别管理专项指引(2.0版)》 请查收 ● 02 录入委托划转税款协议书相关信息。 t : 11 : " 唐前外号名称 617 | ROME 步 骤 三 | )若所选银行行别支持直签业务 界面。 ← 返回 | ■夜 › 三方ľORMIT › 名看三 副托划转视赏协议 三方法公司 the first to co k) Walla on | 最安排花 0 哈证通过 回 ♀〗若所选银行行别不支持直签业务 ● 01 勾选"我已阅知《委托划转 税款协议书》"点击【保存】。 三角被破 was v entre and the state of the see and the seems of the seems of the sent of the seems of the seems of the seems and the ser HPT 编辑15行电 ELIGE NATED @ 20 ...

欢迎扫描下方二维码关注： 200! 有人一起吗? 这么高的 只要参与项目,配合人脸 工资, 要 识别和电子签名，几分钟 做什么呀 就可以，名额有限，先到 ? 先得。 同学们，这是骗 局，不能信。 Guneus 我报名 我报名 00 0 o 为什么呀? 小明之前 也跟着这个中介兼职, 没出现问题呀。 S C 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。 缴费服务热线,请问有什么可 以帮您? 纳税人之前未填写专项附加扣 除信息, 现在是否可以填写上 追溯享受? 个纳税年度内,纳税人在扣缴 义务人预扣预缴税款环节未享受 或未足额享受专项附加扣除的, 可以在当年内向支付工资、薪金 的扣缴义务人申请在剩余月份发 放工资、薪金时补充扣除,也可 以在次年3月1日至6月30日内， 向汇缴地主管税务机关办理汇算 清缴时申报扣除。 《 浙江省企业涉税事项 :机管理专项指引(2.0版) 请查收 布尔 为提升浙江省企业涉税事项合规管理水平 ...

（央视财经《天下财经》）明天就进入12月了，一系列政策和规定将迎来调整。 十二月的第一个"新"来自每个人都离不开的餐桌。新修改的食品安全法12月1日起施行。这一次，法律对液态 食品管控更严格了，对重点液态食品道路散装运输实行许可制度。让食用油、调味料这些家家都有的东西， 从运输到上桌，都能查得到链条。婴幼儿配方液态乳首次被纳入注册管理。从锅里的油到奶瓶里的奶，每一 步都更透明。 转载请注明央视财经 编辑：王一帆 第三个"新"，来自假期制度。今年，假期不再只是盯着日历上的红色数字。秋天里，浙江和四川等地试点"秋 假"；到了十二月，新疆乌鲁木齐和阿勒泰的中小学生又将迎来全国首个"雪假"，最长可休9天。人们开始追 着季节去旅行、去团聚、去寻找一段属于冬天的仪式感。 第二份"新"意来自出行方式。今年前三季度，全国每卖出100辆小型车，有76辆都是新能源车，创历史新高。 计划购车可要注意12月的时间表：在12月31日前买合规的车，购置税全免，最多可省3万元。从明年1月起， 这项优惠减半，而且对车型的性能要求会更严格。如果现在就需要用车，最后一个月是实打实的省钱窗口； 如果不着急，也可以等明年新款车型上市，选择会更多。 ...

Core Viewpoint - The draft amendment to the Individual Income Tax Law has sparked significant public interest and discussion, particularly regarding the tax threshold and special deductions, with over 130,000 opinions collected during the consultation period [1]. Group 1: Tax Threshold - The proposed basic deduction standard for comprehensive income is set at 5,000 yuan per month (60,000 yuan per year), which is considered too low and not conducive to protecting the interests of low- and middle-income groups [2][3]. - A dynamic adjustment mechanism for the tax threshold is suggested, taking into account economic indicators such as CPI, housing prices, per capita income, GDP, and fiscal revenue [3]. Group 2: Special Deductions - Current special deductions proposed in the draft include expenses for children's education, continuing education, major medical expenses, housing loan interest, and rental housing, but the coverage is deemed narrow [4]. - The need for broader coverage of special deductions to include vulnerable groups such as spouses, the elderly, and the disabled is emphasized, reflecting practices in other countries [4]. Group 3: Tax Administration System - The existing tax administration system is seen as inadequate for the evolving needs of comprehensive taxation and special deductions, necessitating a more efficient system similar to that of the United States [5]. - Recommendations include establishing a robust tax administration system with effective information sharing and strict penalties to prevent tax evasion [5]. Group 4: Tax Rates on Income - The current highest marginal tax rate of 45% is comparable to high-tax countries but is criticized for disproportionately affecting high-income earners from labor income while excluding wealth from capital gains [6][7]. - There is a call to adjust the tax rates for high-income earners and to broaden the tax base to include capital income, thereby addressing income inequality [8].

Group 1 - The tax obligation for vehicle purchase tax arises on the day the taxpayer acquires the taxable vehicle, and the taxpayer must declare and pay the tax within sixty days from the date the tax obligation occurs [10]. - The specific policy regarding vehicle purchase tax is outlined in the announcement by the Ministry of Finance and the State Taxation Administration, which states that the tax obligation is based on the date indicated on the relevant vehicle acquisition documents [10].

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]

欢迎扫描下方二维码关注： 用人单位缴纳的社保费是否可以扣除？ Q1 企业依照国务院有关主管部门或者省级人民政府规定的范围和标准为职工缴纳的基本养老保险费、基本医疗保险费、失业 保险费、工伤保险费、生育保险费等基本社会保险费和住房公积金， 准予扣除 。 企业为投资者或者职工支付的 补充养老保险费 、补充医疗保险费，在国务院财政、税务主管部门规定的范围和标准内， 准予扣除 。 A 政策依据 《中华人民共和国企业所得税法实施条例》 财产保险是否可以扣除？ Q2 企业参加财产保险，按照规定缴纳的保险费， 准予扣除 。 A 政策依据 《中华人民共和国企业所得税法实施条例》 企业购买保险既是对员工福利的保障、也是对自身资产的保护，面对种类繁多的企业保险费，企业所得税税前扣除也一直是 大家关注的焦点！申税小微整理了一些 保险费税前扣除 的问题，让我们一起来看看吧！ 责任保险是否可以扣除？ Q3 2018年度及以后年度企业所得税汇算清缴，企业参加雇主责任险、 公众责任险 等责任保险，按照规定缴纳的保险费， 准 予在企业所得税税前扣除 。 A 政策依据 《国家税务总局关于责任保险费企业所得税税前扣除有关问题的公告》（国家税务总 ...