炒股就看金麒麟分析师研报，权威，专业，及时，全面，助您挖掘潜力主题机会！ 作者：杜涛 今年以来，北京、上海、浙江、广东、江苏等地税务部门通过短信、电话和个税APP等多种方式，向通 过富途、老虎等境外券商开户投资港股、美股的中国税收居民发送通知，要求补办2022至2024年境外股 票交易收益的申报手续。 封图：图虫创意 境外收入加强征管 个税高增长的关键支撑之一，来自税收征管体系的持续完善与信息报送机制的全面落地——以往游离在 监管之外的税源，正逐步被纳入统计范畴。 2025年1—10月，全国个人所得税收入达 13363亿元，同比增长11.5%，增速较一季度的7.1%、上半年的 8%、前三季度的9.7%逐步走高；10月单月增速更是跳升至27.3%，成为财政收入中的亮眼增长点。 同样作为主要税收收入的国内增值税同比增长4%；国内消费税14390亿元，同比增长2.4%；企业所得税 39182亿元，同比增长1.9%。 山东大学税务研究中心主任李华对经济观察报表示："2025年个税高增长并非偶然，而是征管效能提升 与经济税源多元化共同作用的必然结果，折射出我国税收治理能力的显著进步。" 她说，这一持续高增态势背后，是税 ...

同样作为主要税收收入的国内增值税同比增长4%；国内消费税14390亿元，同比增长2.4%；企 业所得税39182亿元，同比增长1.9%。 山东大学税务研究中心主任李华对经济观察报表示："2025年个税高增长并非偶然，而是征管效 能提升与经济税源多元化共同作用的必然结果，折射出我国税收治理能力的显著进步。" 她说，这一持续高增态势背后，是税收征管精细化升级、境外收入征管到位、平台监管补位与资本 市场活跃、收入结构优化等多重因素的叠加效应。 东方金诚研究发展部执行总监冯琳认为，10月个人所得税收入同比增长27.3%，增速较上月加快 10.6个百分点，今年以来个人所得税收入保持较快增长，除因低基数外，与个税征管力度的加强 密切相关。 今年以来，北京、上海、浙江、广东、江苏等地税务部门通过 短信、电话和个税APP等多种方式，向通过富途、老虎等境外 券商开户投资港股、美股的中国税收居民发送通知，要求补办 2022至2024年境外股票交易收益的申报手续。 作者：杜涛 封图：图虫创意 2025年1—10月，全国个人所得税收入达 13363亿元，同比增长11.5%，增速较一季度的 7.1%、上半年的8%、前三季度的9.7%逐 ...

欢迎扫描下方二维码关注： 来源 山西税务税宣速递 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。 还需要缴纳个人所得税吗? S 下个月就要退休了! 退休 后取得的收入,还需要缴 别急,让我为您解答。 退休工资要缴纳个人所得税吗? 老 刘 不需要。 按政策规定:发给干部、职工 的安家费、退职费、基本养老金或 者退休费、离休费、离休生活补助 费免征个人所得税。 政策依据 ●《中华人民共和国个人所得税法》第四条 第七款 字 刘 原单位给我的补贴需要缴纳 个人所得税吗? 需要。 离退休人员除按规定领取离退休 工资或养老金外，另从原任职单位取 得的各类补贴、奖金、实物,不属于 《中华人民共和国个人所得税法》第 四条规定可以免税的退休工资、离休 工资、离休生活补助费。 纳个人所得税吗? 领导想聘请我回去当顾问。退 休返聘后取得的工资收入需要 缴纳个人所得税吗? 日本。 墙形一 退休人员再任职取得的收入，在减除 ...

Core Insights - The article highlights the steady recovery in public budget revenue in China for the first ten months of 2025, with a notable increase in tax revenue and a slower growth rate in fiscal expenditure, while maintaining high growth in social welfare-related spending [1][2]. Revenue Performance - In the first ten months, the national general public budget revenue reached 18.65 trillion yuan, growing by 0.8%, which is an increase of 0.3 percentage points compared to the first nine months [1]. - Tax revenue accounted for 15.34 trillion yuan, with a growth rate of 1.7%, up by 1 percentage point from the previous nine months [1]. - Non-tax revenue decreased by 3.1% to 3.31 trillion yuan [1]. - Major tax categories showed growth: domestic VAT increased by 4%, domestic consumption tax by 2.4%, corporate income tax by 1.9%, and personal income tax by 11.5%, with respective increases of 0.4, 0.2, 1.1, and 1.8 percentage points compared to the previous nine months [2]. Capital Market Influence - The recovery in the capital market has significantly boosted tax revenue, particularly in the securities transaction stamp duty, which reached 162.9 billion yuan, reflecting an 88.1% year-on-year increase [3]. - The active capital market has positively impacted personal income tax and corporate income tax, with corporate income tax showing positive growth for the first time in eight months, driven by improved industrial profits [3]. Sector Performance - Tax revenue from key industries performed well: computer and communication equipment manufacturing grew by 12.7%, electrical machinery and equipment manufacturing by 7.9%, scientific research and technical services by 14.8%, and cultural, sports, and entertainment sectors by 5.7% [4]. Fiscal Expenditure Trends - General public budget expenditure for the first ten months grew by 2%, a decrease of 1.1 percentage points from the previous nine months, but spending in key areas like social security, education, and health remained strong [5]. - Notably, infrastructure-related spending in agriculture, forestry, and water management saw a decline of 9%, although the rate of decline narrowed by 2.1 percentage points compared to the previous nine months [5]. - Government fund budget revenue was 3.45 trillion yuan, down by 2.8%, while expenditure increased by 15.4% to 8.09 trillion yuan, driven by accelerated use of bond funds [5]. Future Outlook - The introduction of new policy financial tools is expected to support infrastructure investment in the fourth quarter and early next year, with a focus on improving fiscal infrastructure spending [6].

格隆汇11月17日｜财政部：1-10月，企业所得税39182亿元，同比增长1.9%；个人所得税13363亿元，同 比增长11.5%。 ...

欢迎扫描下方二维码关注： 今天申税小微给大家梳理了职工福利费企业所得税税前扣除的核心政策，速速收藏分享起来！ 01 哪些可以税前扣除 根据《国家税务总局关于企业工资薪金及职工福利费扣除问题的通知》（国税函〔2009〕3号）规定："三、关于职工福利 费扣除问题 《中华人民共和国企业所得税法实施条例》（中华人民共和国国务院令第512号） 第四十条规定的企业职工福利 费，包括以下内容： 02 扣除标准 根据《中华人民共和国企业所得税法实施条例》（中华人民共和国国务院令第512号）第四十条规定："企业发生的职工福 利费支出，不超过工资、薪金总额14%的部分，准予扣除。" 03 核算要求 根据《国家税务总局关于企业工资薪金及职工福利费扣除问题的通知》（国税函〔2009〕3号）第四条规定：企业发生的 职工福利费，应该单独设置账册，进行准确核算。没有单独设置账册准确核算的，税务机关应责令企业在规定的期限内进行改 正。逾期仍未改正的，税务机关可对企业发生的职工福利费进行合理的核定。 04 热点问答 01 企业向季节工、临时工发放的职工福利费可以税前扣除吗？ 可以扣除！ 申税小微 根据《国家税务总局关于企业所得税应纳税所得额若 ...

Group 1 - The article discusses the regulations regarding the calculation of taxable sales revenue under the Value-Added Tax (VAT) system in China, specifically stating that the sales revenue includes all payments received by the taxpayer except for the output tax [2] - It outlines the various types of additional fees that are considered part of the sales revenue, including handling fees, subsidies, penalties, and interest on delayed payments [2] - The article emphasizes that any additional fees collected from buyers, including late payment interest, should be treated as taxable income and included in the sales revenue for VAT calculation [3][2] Group 2 - The article references the Personal Income Tax Law, indicating that certain types of income, such as welfare payments and relief funds, are exempt from personal income tax [11] - It specifies that welfare payments are defined as living subsidies paid to individuals from funds retained by enterprises or organizations, while relief funds are provided by government departments to assist individuals facing financial difficulties [11] - The article clarifies that not all payments from welfare funds are tax-exempt, particularly those exceeding the stipulated limits or those that do not qualify as temporary living assistance [12]

不过，市场上对于香港储蓄型保险的分红是否属于资本利得仍有争议。 智通财经记者 | 吕文琦 近年税务机关加大了对居民境外投资收益的监管力度。据第一财经日前报道，北京、上海、杭州等地的多位人士表示，他们于近期收到来自税务部门的通 知，要求对境外投资收益进行补税。 2018年9月1日，我国进行第一次CRS（共同申报准则）金融信息交换。CRS是参与国税务机关之间自动交换非居民金融账户信息，以打击跨境避税的全球统 一标准。 在此背景下，热卖多年的香港保单分红以及退保领取的现金价值是否属于个人所得税应税项目，成为摆在投资者面前的现实问题。 根据《中华人民共和国个人所得税法》，中国税务居民需要就其全球所得依法纳税，包括从中国境内外取得的各类收入。利息、股息、红利所得是个人所得 税的应税项目之一，适用20%的比例税率。 然而，"红利"在税法中的定义通常指基于持有债权、股权等投资关系而获得的利润分配。 上海兰迪律师事务所高级合伙人陈禹彦向智通财经表示，保险公司的分红收益与税法中的红利有所不同，投保人并非保险公司的股东或债权人，领取的红利 也并非源自保险公司的经营利润，而是保单分红账户的盈余分配。换言之，保单红利更多体现的是保险 ...

Group 1 - The article discusses the recognition of rental income according to the Corporate Income Tax Law of the People's Republic of China, stating that rental income is derived from the use rights of fixed assets, packaging materials, or other tangible assets [2] - It emphasizes that rental income should be recognized based on the payment date agreed upon in the contract with the lessee [2] - The article references a notification from the State Administration of Taxation regarding the confirmation of rental income, highlighting that if the lease term spans multiple years and the rent is paid in advance, the income recognition should align with the principle of matching income and expenses [2]

Group 1 - The article discusses the tax reduction policies for small and micro enterprises, emphasizing that individual businesses can still enjoy these benefits even if they open multiple stores [12][14]. - The formula for calculating the tax reduction remains unchanged, which is based on the taxable income not exceeding 2 million yuan [12]. - It highlights that businesses that previously did not meet the criteria for small and micro enterprises can still apply for tax reductions based on their cumulative situation at the end of the reporting period [12]. Group 2 - The article provides detailed information on various tax rates applicable to individuals purchasing housing, including exemptions and reductions based on the size and number of properties owned [16][19]. - It specifies that individuals selling residential properties that have been owned for more than five years may be exempt from certain taxes [17]. - The article outlines the tax rates for contract tax and deed tax based on the area of the property being purchased, with specific rates for first, second, and third homes [19].