12月18日,海南自贸港将迈入全岛封关运作新阶段。封关并非封岛,而是将海南岛建成海关监管特殊区域, 通过"一线放开、二线管住、岛内自由"的政策制度,释放多重发展红利,惠及企业、个人与区域经济。 企业享惠门槛降低 封关后,海南自贸港企业将迎来政策红利集中释放。"零关税"商品税目将增至约6600个,覆盖约74%的商 品,涵盖几乎所有生产设备和原材料,预计可为进口设备企业节省约20%税收成本,惠及医药、高端食品加 工等重点产业。 享惠主体也将全面扩大,基本覆盖全岛有实际进口需求的各类企事业单位。此前,正大(海南)兴隆咖啡产 业开发有限公司已通过"零关税"原辅料清单扩容政策,进口咖啡豆加工后出口海外,政策红利加速向实体 经济渗透。 加工增值免关税政策同步升级,进一步降低企业享惠门槛。洋浦中熬汤业公司项目负责人于连富表示,这 将提高企业利润,推动上游产业链协同入琼。 民生红利实惠加码 人才政策方面,在海南自贸港工作的高端人才和紧缺人才,个人所得税实际税负超过15%的部分予以免 征。今年起,183天居住时间核算方式优化,因公出差等合理离岛时间可计入,实际居住不少于90天即可享 受优惠。生物技术公司负责人贾心怡算了一笔账, ...

Group 1 - The article discusses the tax policies related to small-scale taxpayers and general taxpayers, highlighting the different tax rates applicable to their sales revenue [6][12]. - It mentions that small-scale taxpayers can apply a reduced tax rate of 1% on taxable sales income, effective until December 31, 2027 [6]. - The article outlines the valid documentation required for tax purposes, including invoices and receipts, emphasizing the importance of proper documentation for both domestic and international transactions [7][12]. Group 2 - The article details the tax exemptions for specific awards, such as those given by government bodies and international organizations in fields like education and science, which are exempt from personal income tax [14]. - It explains the special deductions available for continuing education expenses, allowing taxpayers to deduct a fixed amount monthly during their education period [18]. - The article also covers the tax incentives for non-profit research institutions and universities regarding cash rewards for technology transfer, which can be taxed at a reduced rate [19].

Core Viewpoint - The article emphasizes the various tax incentives available for individual businesses in China, particularly during the "National Individual Business Service Month" in September, highlighting the importance of these businesses in the urban economy [9]. Tax Incentives Summary - **Value-Added Tax (VAT) Exemptions**: From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers are exempt from VAT if their monthly sales do not exceed 100,000 yuan (quarterly sales not exceeding 300,000 yuan) [9]. - **Reduced VAT Rate**: Small-scale VAT taxpayers with taxable sales income subject to a 3% rate can have it reduced to 1% [10]. - **Personal Income Tax Reductions**: From January 1, 2023, to December 31, 2027, individual businesses with annual taxable income not exceeding 2 million yuan can have their income tax halved [10]. - **"Six Taxes and Two Fees" Policy**: From January 1, 2023, to December 31, 2027, individual businesses will have a 50% reduction in resource tax, urban maintenance and construction tax, urban land use tax, property tax, usage tax, stamp tax, cultivated land occupation tax, and education fee surcharges [12]. - **Support for Key Groups**: From January 1, 2023, to December 31, 2027, individuals from poverty alleviation backgrounds or those with specific employment certificates can deduct up to 20,000 yuan from their actual tax payable each year for three years [13][15].

Group 1 - The article provides a guide for shareholders on how to report personal equity transfer income tax, emphasizing the necessary documentation required for the process [2][9] - Required documents include the equity transfer contract, asset valuation report, and any other materials that justify a lower tax basis [2][3] - The process for submitting the documents online through the Natural Person Electronic Tax Bureau is outlined, including steps for entering basic information and confirming tax amounts [4][5][6][8] Group 2 - An alternative method for shareholders who are unable to submit online is available, allowing them to visit a tax service hall for pre-acceptance of their documents [9] - The article highlights the importance of converting all required documents into electronic formats before submission, with specific file size and format limitations [2][3]

Policy Basis - The article discusses the policy regarding the exemption of value-added tax (VAT) for certain fresh meat and egg products as outlined in the notice from the Ministry of Finance and the State Administration of Taxation [7][8]. Eligible Entities - The beneficiaries of this policy are taxpayers engaged in the wholesale and retail of agricultural products [8]. - Both small-scale taxpayers and general taxpayers can enjoy the VAT exemption for qualifying fresh meat and egg products [9][10]. Exempt Products - The exempt fresh meat products include pork, beef, lamb, chicken, duck, and goose, as well as their whole or cut pieces, refrigerated or frozen meat, and various organ parts [10]. - The exempt fresh egg products include chicken eggs, duck eggs, and goose eggs, including fresh eggs, refrigerated eggs, and processed egg products like egg liquid and yolk [10]. Accounting and Reporting - Taxpayers selling both exempt fresh meat and egg products and other taxable goods must separately account for the sales of these products to qualify for the exemption [9]. - Taxpayers must accurately fill out the VAT declaration forms, particularly the "exempt sales amount" section, to avoid issues [17][18]. Documentation Requirements - Taxpayers are required to retain documentation such as invoices, purchase contracts, and transaction records for tax audits, ensuring completeness and logical consistency [20].

Group 1 - The article discusses tax incentives related to the transformation of intellectual property and technology achievements, highlighting policies that allow for deferred taxation on equity investments made with technological achievements [2] - It outlines that since July 1, 2018, non-profit research and development institutions and higher education institutions can reduce the taxable income of technology personnel from cash rewards for the transformation of job-related technology achievements by 50% [2] - The article mentions that taxpayers providing technology transfer, development, and related consulting services are exempt from value-added tax [2]