欢迎扫描下方二维码关注： 答：大力发展新能源汽车产业，是促进我国交通运输领域节能低碳转型的重大战略举措。当前，国家为促进新能源汽车消 费，在车辆购买环节、保有环节均出台了相应税收优惠政策。 对购置日期在2 02 4年1月1日至20 25年12月31日期间的新能源汽车免征车辆购置税，其中，每辆新能源乘用车免税额不超 过3万元；对购置日期在2 026年1月1日至2 027年12月3 1日期间的新能源汽车减半征收车辆购置税，其中，每辆新能源乘用车减 税额不超过1. 5万元。购置日期按照机动车销售统一发票或海关关税专用缴款书等有效凭证的开具日期确定。 对纯电动乘用车和 燃料电池乘用车 ，不征车船税。对新能源汽车，包括纯电动商用车、插电式（含增程式）混合动力汽 车、燃料电池商用车，免征车船税。对 节能汽车 ，减半征收车船税。 需要说明的是，只有列入工业和信息化部、税务总局联合发布的新能源汽车车型目录的，才能享受上述税收优惠。享受税 收优惠的车型目录发布后，税务部门都会第一时间将目录维护进税务系统，纳税人的车型只要在目录发布的时限和范围内，申 报时均可自动享受减免税优惠。 答：购置应税车辆的纳税人，应当到下列地点申报纳税 ...

欢迎扫描下方二维码关注： 别别忘忘记记给给蓝蓝色色柳柳林林财财税税室室加加个个星星标标 ★ 来来源源｜｜海海南南税税务务 根据《中华人民共和国个人所得税法实施条 例》规定:"工资、薪金所得,是指个人因任职或 者受雇取得的工资、薪金、奖金、年终加薪、劳动 分红、津贴、补贴以及与任职或者受雇有关的其他 所得。" 根据《国家税务总局关于发布〈个人所得税扣 缴申报管理办法（试行）〉的公告》（国家税务总 局公告2018年第61号）规定："扣缴义务人向居民 个人支付工资、薪金所得时,应当按照累计预扣法 计算预扣税款,并按月办理扣缴申报。 具体计算公式如下: 本期应预扣预缴税额=（累计预扣预缴应纳税所 得额×预扣率-速算扣除数) -累计减免税额-累计已 预扣预缴税额 累计预扣预缴应纳税所得额=累计收入-累计免 税收入-累计减除费用-累计专项扣除-累计专项附加 扣除-累计依法确定的其他扣除" 个人所得税预扣率表 (居民个人工资、薪金所得预扣预缴适用) | 级数 | 累计预扣预缴应纳税所得额 | 预扣率 (%) | 速算扣 除数 | | --- | --- | --- | --- | | 1 | 不超过36000元 | 3 | ...

欢迎扫描下方二维码关注： 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。 第一部分 实习/兼职收入,个税怎么算? "劳务报酬"还是"工资薪金"? 根据《中华人民共和国个人所得税法》, 兼职或实习收入的性质取决于是否与用人单位 建立劳动雇佣关系,一般分两种: 1.劳务报酬所得: 大多数实习属于短期、 非正式雇佣,收入按"劳务报酬"计税。 2.工资薪金所得: 若签订正式劳动合同， 并符合劳动关系特征（如固定工作时间、社保 缴纳等),收入按"工资薪金"计税。 =、兼职/实习收入如何计算个税? 预扣预缴应纳税所得税 預扣率(%) 级数 速算扣除数 不超过 200 000 元 20 000 元的部分 1.以"劳动报酬"计税为例,"劳动报 酬"所得采用"三级超额累进税率",具体计 算方式如下: 预扣预缴税额=预扣预缴应纳税所得额×预 扣率-速算扣除数 预扣预缴应纳税所得额为劳动报酬减除费 用后的余额,每次收入 ...

欢迎扫描下方二维码关注： 大学生活近在眼前，在假期以及后续的学习生活中，各位准大学生可能会遇到哪些税收小知识？今天，我们一起来了 解一下吧↓ （一）2026年1月1日前，纪念馆、博物馆、文化馆、文物保护单位管理机构、美术馆、展览馆、书画院、图书馆在自己的 场所提供文化体育服务取得的 第一道门票收入 免征增值税 。 （二）寺院、宫观、清真寺和教堂举办文化、宗教活动的门票收入免征增值税。 （三）2027年12月31日前，对科普单位的门票收入，以及县级及以上党政部门和科协开展科普活动的门票收入免征增值 税。 毕业旅行 Part.1 暑期兼职 Part.2 我计划开始一场毕业旅行，请问景区售卖门票是否需要缴纳增值税呢？ 景区门票收入应当按 照"文化体育服务"缴 纳增值税哦。 增值税 学生勤工俭学提供的服务，免征增值税。 个人所得税 对中等职业学校和高等院校实习生取得的符合个人所得税法规定的报酬，企业应代扣代缴其相应的个人所得税款。 免税政策 对购置日期在2024年1月1日至2025年12月31日期间的新能源汽车免征车辆购置税，其中，每辆新能源乘用车免税额不 超过3万元。 减半征收 对购置日期在2026年1月1日至20 ...

Group 1 - The core viewpoint of the articles is that individuals in China are required to declare and pay taxes on their overseas income, as mandated by the Personal Income Tax Law of the People's Republic of China [2][3] - The tax declaration period for overseas income is from March 1 to June 30 of the year following the income acquisition [2][3] - The principle of taxation is based on both territorial and personal criteria, meaning that both income earned within China and overseas income by Chinese residents must be reported [2][3] Group 2 - The specific types of overseas income subject to tax include income from employment, business activities, interest, dividends, and rental income from properties located outside China [3] - For cross-border stock trading, taxpayers are allowed to offset gains and losses within the same tax year but not across different years [4] - The recent increase in tax reminders is attributed to China's implementation of the Common Reporting Standard (CRS), which allows for automatic exchange of financial account information with over 100 countries [5]

Group 1 - The core viewpoint of the article highlights the recent increase in notifications for Chinese residents regarding the need to pay individual income tax on cross-border investment income, particularly for those investing in Hong Kong and US stocks [1][2][5] - The notifications have expanded from first-tier cities to economically active regions such as the Yangtze River Delta and the Pearl River Delta, indicating a broader enforcement of tax compliance [1][5] - The tax obligations for cross-border investments are based on existing laws that require Chinese residents to declare and pay taxes on global income, including overseas investment earnings [2][3] Group 2 - The rise in the number of individuals being prompted to pay taxes is attributed to the implementation of the Common Reporting Standard (CRS), which facilitates automatic exchange of financial account information between countries [5][6] - The CRS allows Chinese tax authorities to access data on residents' overseas financial accounts, enhancing their ability to identify unreported foreign income [5][6] - Taxpayers are required to self-assess their income from overseas investments and report it to the tax authorities, as the CRS does not provide information on whether accounts are profitable [6] Group 3 - The tax rate for capital gains from stock trading and dividend income for individual investors is set at 20% according to Chinese tax law [7][8] - For overseas investments, there are no exemptions from capital gains tax, meaning that individuals must pay the 20% tax on profits from foreign stock sales [7][8] - Dividend income from US stocks is subject to a 10% tax rate, which is typically withheld by brokers [8] Group 4 - Currently, there is no provision for offsetting gains against losses in the taxation of capital gains from stock trading, although some local tax authorities may allow for netting within the same tax year [9][10] - Taxpayers are advised to maintain detailed records of their transactions and seek professional assistance if their investment activities are complex [11][12] - It is recommended that investors stay informed about tax law changes and maintain good communication with tax authorities to ensure compliance [13]

Core Viewpoint - The article discusses the taxation of internship wages for university students, specifically focusing on the distinction between salary income and labor remuneration, as well as the calculation of personal income tax for such payments [2][3]. Group 1: Taxation of Internship Wages - Salary income is defined as compensation received from employment relationships, while labor remuneration is for independent services provided without such relationships [2]. - Companies hiring full-time university students for internships must withhold and pay personal income tax on the remuneration they receive [2]. - Generally, the income from internships is classified as "labor remuneration," and students can reconcile their personal income tax from March 1 to June 30 of the following year [2]. Group 2: Calculation of Personal Income Tax - According to the regulations, companies can choose to calculate and withhold personal income tax using the cumulative withholding method for students receiving labor remuneration [3]. - The formula for calculating the tax amount includes cumulative income, exempt income, and various deductions [4]. - The cumulative deductible expenses are calculated as 5,000 yuan per month multiplied by the number of months the taxpayer has been employed at the company [4]. Group 3: Tax Rates and Deductions - The tax rates and quick deduction amounts are specified in a table, with different rates applied based on cumulative taxable income [4]. - The tax brackets range from 3% for income not exceeding 36,000 yuan to 45% for income exceeding 960,000 yuan, with corresponding quick deductions [4].

Group 1 - The core viewpoint is that individuals trading overseas stocks are required to declare and pay taxes on their capital gains as per Chinese tax law [1][2] - Capital gains from stock trading are classified as property transfer income, which is subject to individual income tax for residents [1] - The applicable tax rate for various income types, including capital gains, is set at 20% according to current tax regulations [1] Group 2 - In practice, losses can offset gains within the same year for overseas income, but cannot be carried over to subsequent years [2] - Only stock transfers through the Shanghai-Hong Kong Stock Connect and Shenzhen-Hong Kong Stock Connect are exempt from taxes, while other overseas stock transfers do not enjoy tax benefits [2] - Taxpayers are advised to comply with tax department notifications and rectify any underreported income to avoid penalties, including late fees and potential investigations [2]

Core Viewpoint - The article discusses tax obligations and exemptions for students earning income through internships or part-time jobs, emphasizing the importance of understanding personal income tax regulations and compliance [5][8]. Tax Categories and Rules - Income from labor services is categorized as labor remuneration, which is subject to withholding tax by the payer [5]. - Students receiving labor remuneration while enrolled in full-time education must have their personal income tax withheld based on cumulative withholding methods [5]. Exemption Policies - For single income exceeding 800 yuan but not exceeding 4000 yuan, a deduction of 800 yuan is applied, and tax is calculated at 20% [6]. - For single income exceeding 4000 yuan, a deduction of 20% is applied, and tax is calculated using a progressive rate of 20% to 40% [6]. - Monthly income below 5000 yuan is exempt from personal income tax [6]. Tax Filing and Refund Process - Taxpayers can file their tax returns through self-service, employer assistance, or by hiring tax professionals [9]. - The tax filing period is from March to June of the following year, where taxpayers must verify their income details [9]. - Taxpayers with comprehensive income not exceeding 60,000 yuan can apply for a tax refund during the filing period [10]. Documentation Requirements - Taxpayers must retain documentation for various deductions, including medical expenses, education, and housing [17][20][21][22]. - Documentation must be kept for five years following the end of the tax filing period [17].

Group 1 - The article discusses the tax implications for investing in Hong Kong stocks, specifically addressing concerns about potential taxation on investment gains [5][9]. - There are two main types of taxes related to stock investments: dividend tax and capital gains tax [6][7]. - Dividend tax rates vary, with A-shares having a 20% tax for short-term investments, while long-term holdings are exempt. For Hong Kong stocks, the dividend tax is higher, at 20% for H-shares and 28% for red-chip stocks [6][7]. Group 2 - Capital gains from buying low and selling high are subject to personal income tax in many regions, but in China, there is currently a temporary exemption for individual investors trading A-shares and through the Hong Kong Stock Connect [7][10]. - Chinese tax residents who open overseas securities accounts and gain profits from investing in Hong Kong or U.S. stocks are required to pay a 20% tax on those gains [9][10]. - Investing through mutual funds in Hong Kong or U.S. stocks does not increase personal income tax liability, highlighting a potential tax advantage of fund investments [10][11].