欢迎扫描下方二维码关注： 近期国家发布育儿补贴相关政策利好，有纳税人咨询，税收方面有相关政策优惠吗？刚出生的婴儿能填报个人 所得税综合所得专项附加扣除吗？ 今天申税小微就带大家了解一下， 3岁以下婴幼儿照护专项扣除 的政策、注意点及填报操作。 政策介绍 纳税人照护3岁以下婴幼儿子女的相关支出，按照 每个婴幼儿每月 2000元 （2023年1月1日起扣除标准由原每个每月1000元提高 至2000元）的标准定额扣除。 政策依据： 《国务院关于提高个人所得税有关专项附加扣除标准的通知》（国发〔2023〕13号） 《国务院关于设立3岁以下婴幼儿照护个人所得税专项附加扣除的通知》（国发〔2022〕8号） No.1 常见问题 问题一 Hot 子女的范围包括哪些？ 子女包括 婚生子女、非婚生子女、养子女、继子女 ，也包括 受本人监护的非子女 。（上述子女无论在国内还是国外出生都 可） 问题二 Hot 扣除比例如何分配？ 父母可以选择 由其中一方按扣除标准的100%扣除 ，也可以选择 由双方分别按扣除标准的50%扣除 ，具体扣除方式在一个纳 税年度内不能变更。 问题三 Hot 扣除起算时间是什么？ 从婴幼儿出生的当月至年满3 ...

欢迎扫描下方二维码关注： 申报智能自检服务功能是纳税人完成税 费种申报后电子税务局自动进行税费种之间的 逻辑关系、合规性地检查,并将检查结果通过 我的提醒等渠道推送给纳税人,引导纳税人及 时自查调整。 纳税人也可自行进行申报智能自检, 查看 税费种之间是否存在比对不符的情况,如何操 作呢。 登录电子税务局,依次点击【我要办税】 -【税费申报及缴纳】-申报智能自检-【申报自 检结果查询】,或者通过首页搜索栏输入"申 报自检结果查询" 关键字搜索, 直接进入申报 自检结果查询功能。 全国特色公司 发生 一 中 三 = ristian and and the production of the see t,如何办理个税专项附 III FIII FE ? 根据《国家税务总局关于修订发 布<个人所得税专项附加扣除操作办法 (试行) >的公告》(国家税务总局公告 2022年第7号)规定,纳税人同时从两 处以上取得工资、薪金所得,并由扣缴 义务人办理上述专项附加扣除的,对 同一专项附加扣除项目,一个纳税年 度内,纳税人只能选择从其中一处扣 除。 国家税务总局山西省税务局 来 源山西税务税宣速递 欢迎扫描下方二维码关注： 温 ...

Core Viewpoint - The article provides a detailed guide on how small-scale taxpayers can register as general taxpayers through the electronic tax bureau, outlining the steps and implications of this transition [2][4][5]. Group 1: Registration Process - Step 1: Log into the electronic tax bureau and navigate to the "General Taxpayer Registration" section [2]. - Step 2: Fill in the required information, with the option to choose the effective date as either the current month or the next month [4]. - Step 3: After submitting, a confirmation message will appear, indicating that once registered as a general taxpayer, the entity must file tax returns according to applicable tax rates and cannot revert to small-scale taxpayer status [5]. - Step 4: Confirm the registration date, which will take effect from the chosen date [6]. Group 2: Tax Type Changes - The electronic tax bureau supports automatic changes in tax types for small-scale taxpayers transitioning to general taxpayers, except for consumption tax and additional taxes, which require manual adjustments [9]. - After registration as a general taxpayer, the entity must file tax returns monthly, and the system will automatically update the tax type recognition information [9]. Group 3: Tax Filing Requirements - When a small-scale taxpayer registers as a general taxpayer during a quarter, they must split their tax filings into two parts: one for the small-scale taxpayer period and another for the general taxpayer period [10]. - For example, if a small-scale taxpayer registers in September 2025, they must file one return for September sales under the general taxpayer format and another for July and August sales under the small-scale taxpayer format [11]. Group 4: Input Tax Deduction - Small-scale taxpayers cannot deduct input tax for special invoices obtained during their small-scale period after registering as general taxpayers. However, if they did not generate income during the registration period, they can deduct input tax for invoices obtained during that time [13].

Core Viewpoint - The article discusses various tax exemption and reduction policies for vehicle purchase tax in China, particularly focusing on new energy vehicles and specific categories of vehicles that qualify for these benefits [3][4][5]. Group 1: Tax Exemption Policies - Vehicles exempt from vehicle purchase tax include those used by foreign embassies, military vehicles, emergency rescue vehicles, and public transport vehicles [3]. - New energy vehicles purchased between January 1, 2024, and December 31, 2025, are exempt from vehicle purchase tax, with a maximum exemption of 30,000 yuan per vehicle [4][5]. - For new energy vehicles purchased between January 1, 2026, and December 31, 2027, the vehicle purchase tax will be halved, with a maximum reduction of 15,000 yuan per vehicle [4][5]. Group 2: Specific Cases and Examples - An example illustrates that if a new energy vehicle is purchased for 300,000 yuan, the tax would normally be 30,000 yuan, but under the exemption policy, no tax is owed [7]. - If a new energy vehicle is purchased for 500,000 yuan, the tax would be 50,000 yuan, but the exemption limit allows for only 30,000 yuan to be exempted, resulting in a tax payment of 20,000 yuan [7][8]. - Another example shows that for a vehicle purchased in 2026 for 300,000 yuan, the tax would be 30,000 yuan, but with a 50% reduction, the tax owed would be 1,500 yuan [8].

Core Viewpoint - The article discusses the tax policies related to charitable donations in China, emphasizing the incentives for both individuals and enterprises to engage in philanthropic activities through tax deductions for qualifying donations [6][9][10]. Group 1: Tax Policies for Enterprises - Enterprises can deduct charitable donations made to specific channels, such as public welfare organizations and government agencies, from their taxable income [6][8]. - Donations for poverty alleviation made from January 1, 2019, to December 31, 2025, are fully deductible if directed to targeted poverty-stricken areas [9]. - For general charitable donations, enterprises can deduct amounts up to 12% of their annual profit; any excess can be carried forward for up to three years [8][10]. Group 2: Tax Policies for Individuals - Individuals can deduct charitable donations from their taxable income, with the deductible amount not exceeding 30% of their declared taxable income [10]. - Donations made to specific non-profit organizations, such as those supporting rural education or the Red Cross, are eligible for full tax deductions [11]. - Individuals must retain proper documentation, such as donation receipts, to substantiate their claims for tax deductions [13]. Group 3: Documentation and Compliance - Charitable organizations and government bodies must issue donation receipts to individuals and enterprises, which are necessary for tax deduction claims [4][13]. - If individuals cannot obtain receipts in a timely manner, they may use bank payment vouchers temporarily, but must provide the official receipts within 90 days [13]. - For collective donations organized by enterprises, a summary receipt can be used for tax deduction purposes [14].

Core Viewpoint - The new policy on VAT end-period tax refund will be implemented starting September 1, 2025, aimed at providing support to specific industries and taxpayers [4]. Group 1: New VAT End-Period Tax Refund Policy - The policy will take effect from September 1, 2025 [4]. - Eligible industries for tax refund include manufacturing, scientific research and technical services, software and information technology services, ecological protection and environmental governance, and real estate development [4][5]. Group 2: Eligibility Criteria for Tax Refund - Taxpayers in the specified industries must have VAT sales from these sectors exceeding 50% of their total VAT sales to qualify for the refund [6]. - For real estate developers, the VAT sales and prepayments must also exceed 50% of total VAT sales [7][8]. Group 3: Conditions for Application - Applicants must have an A or B tax credit rating and must not have committed tax fraud or been penalized for tax evasion in the past 36 months [11]. - The VAT sales amount includes declared sales, adjusted sales from audits, and assessed sales [12]. Group 4: Calculation of Refundable Tax Amount - The refundable tax amount for eligible taxpayers is calculated based on the end-period tax amount and the proportion of deductible input tax [13][15][18]. - Specific formulas are provided for different categories of taxpayers to determine the refundable amount based on their sales and prepayments [15][18]. Group 5: Interaction with Other Tax Policies - Taxpayers who have already received VAT refunds since April 1, 2019, cannot apply for the immediate refund or deferred refund policies unless they return the previously refunded amounts [22][23].

欢迎扫描下方二维码关注： ↑ 点击上方 " 蓝色柳林财税室 " 关注我们 A KENEW TEG 蓝花楹小区是一个充满温馨与幸福感的小 区,这里汇聚了来自各行各业的朋友,他们和睦 相处、互帮互助,携手迎接美好的生活。接下来, 让我们一起走进蓝花楹小区,探寻发生在每位居 民身上的税收小故事。 人物介绍/ 步骤三 登录成功后，初次申请退税前，先进行银 行账户信息维护。在首页点击【我要办税】, 点击左侧【综合信息报告】，选择【存款账户 报告】。 点击新增账户,将带*的信息填写完整, 一般退税账户标识选择"是"。填写完毕后点击 【提交】。 存款账户账号报告 新增账户 步骤四 返回首页，点击进入【我要办税】，选 择【一般退税管理】，选择【一站式退抵税 (费)】。 步骤五 点击【代开发票预缴退税】，前期维护过 的自然人账号基本信息系统会自动带出，退税 申请理由可自行修改。下滑页面，填写发票的 开具日期起和开票日期止,点击【查询】。弹 出提示框"自然人税务机关选择"，选择好税务 机关后点击【确定】。 E OWET A 自然人税务机关选择 步骤六 上传身份证、银行卡等税务机关认可的其 他记载应退税款内容的资料。 =( 下一步 ...

Core Viewpoint - The article emphasizes the importance of timely reporting to tax authorities in case of lost invoices to avoid penalties and protect corporate credit [2][3]. Policy Regulations - According to the "Implementation Rules of the Invoice Management Measures of the People's Republic of China," units and individuals using invoices must properly safeguard them. In case of loss, a written report must be submitted to the tax authority on the day the loss is discovered [2]. Consequences of Delayed Reporting - Failing to report lost invoices promptly can lead to fines and damage to the company's credit. Conversely, timely reporting can mitigate losses, as tax authorities will guide the process of declaring the invoices void [3].

Core Viewpoint - The article discusses the changes in personal income tax deductions related to children's education as a result of a child's transition from primary to middle school, highlighting the implications for tax filings and deductions available to parents [4][7][14]. Group 1: Tax Deduction Changes - The standard deduction for children's education has been increased from 1,000 yuan to 2,000 yuan per child per month, effective from January 1, 2023 [7][8]. - Parents can choose to deduct 100% of the amount through one parent or split the deduction equally (50% each) between both parents, with the chosen method remaining unchanged within a tax year [5][6]. Group 2: Education Stage Changes - When a child transitions from one educational stage to another (e.g., from high school to university), parents must add a new entry for the child's education information in the tax app instead of modifying the existing one to avoid discrepancies [12]. - In the case of a child moving from primary to middle school, no new entry is needed; parents can simply update the existing education information [14]. Group 3: Tax Filing Process - Parents can log into the tax app to manage their children's education deductions by selecting the appropriate options for querying and modifying deduction records [9][10]. - Accurate completion of the education information is crucial, including the name of the institution and the expected graduation date, to ensure compliance with tax regulations [10][11].

Group 1 - The article emphasizes the importance of updating personal income tax information when changing jobs, particularly regarding the special additional deductions [1][3][8] - It outlines the steps to check and update employment information in the personal income tax app, ensuring that the current employer is correctly registered for tax purposes [1][4][9] - The article highlights the need to select the current employer as the "withholding agent" for special additional deductions in the app to ensure proper tax deductions [3][8][9] Group 2 - The article discusses a tax policy that allows enterprises to deduct the cost of newly purchased equipment and instruments valued under 5 million yuan as a one-time tax deduction [13][14] - It specifies that this policy applies to equipment purchased between January 1, 2018, and December 31, 2027, and clarifies the conditions under which the deduction can be claimed [14][15] - The article explains the definition of "newly purchased" and the criteria for determining the unit value of fixed assets eligible for the deduction [16][22][30]