欢迎扫描下方二维码关注： 热点梳理 图片 问答来啦 近期，关于延续实施支持居民换购住房有关个人所得税政策的公告发布，有不少市民朋友对此来电咨询，申税小微汇总了个人所得税优 惠政策的相关热点问答，一起来学习一下吧~ 图片 1. 支持居民换购住房个人所得税政策是如何规定的？ 答 ： 自2022年10月1日至2027年12月31日，对出售自有住房并在现住房出售后1年内在市场重新购买住房的纳税人，对其出售现住房 已缴纳的个人所得税予以退税优惠。其中，新购住房金额大于或等于现住房转让金额的，全部退还已缴纳的个人所得税；新购住房金额小 于现住房转让金额的，按新购住房金额占现住房转让金额的比例退还出售现住房已缴纳的个人所得税。 图片 2. 纳税人享受居民换购住房个人所得税退税政策应提供什么资料？ 答 ： 根据 《财政部 税务总局 住房城乡建设部关于延续实施支持居民换购住房有关个人所得税政策的公告》 （财政部 税务总局 住房 城乡建设部公告2026年第3号）规定："四、符合退税优惠政策条件的纳税人应向主管税务机关提供合法、有效的售房、购房合同和主管税 12366 务机关要求提供的其他有关材料，经主管税务机关审核后办理退税。" ...

欢迎扫描下方二维码关注： 近日，财政部、税务总局印发关于延续实施横琴粤澳深度合作区个人所得税优惠政策的通知，内容如下： 财政部 税务总局关于延续实施横琴粤澳深度合作区个人所得税优惠政策的通知 财税〔2026〕2号 广东省财政厅、国家税务总局广东省税务局： 为落实《横琴粤澳深度合作区建设总体方案》（以下简称《总体方案》）有关要求，继续支持横琴粤澳深度合作区建设，现就横琴粤澳深度合作 区有关个人所得税优惠政策通知如下： 一、对在横琴粤澳深度合作区工作的境内外高端人才和紧缺人才， 其个人所得税负超过15％的部分予以免征。 对享受优惠政策的高端人才和紧缺人才 实行清单管理 ，具体管理办法由粤澳双方研究提出，提请粤港澳大湾区建设领导小组审定。 二、对在横琴粤澳深度合作区工作的 澳门居民，其个人所得税负超过澳门税负的部分予以免征。 三、享受本通知第一条和第二条规定的所得 包括来源 于横琴粤澳深度合作区的 综合所得 （包括工资薪金、劳务报酬、稿酬、特许权使用费四项 所得）、 经营所得以及经地方政府认定的人才补贴性所得。 四、按照清单管理办法列入人才清单的高端人才和紧缺人才以及在横琴粤澳深度合作区工作的澳门居民，在横琴粤澳深 ...

为深入推进粤港澳大湾区建设，持续吸引境外高端人才和紧缺人才，深圳市印发《深圳市粤港澳大湾区 个人所得税优惠政策财政补贴申报指南（2026年）》（以下简称"指南"）。 目前，2025纳税年度大湾区个税优惠财政补贴申报工作正式启动，同时受理2024纳税年度补贴的补办申 请，符合条件的境外高端、紧缺人才可按规定申请税收补贴，最高补贴额度达500万元，且补贴所得免 征个人所得税。 作为落实粤港澳大湾区人才发展战略的重要举措，指南的发布将进一步降低境外人才在深圳工作的税收 成本，持续优化大湾区人才发展环境。 《中国经营报》记者从深圳市财政局获悉，本次补贴政策的适用对象为在深圳市行政区域内工作的境外 人才，涵盖香港、澳门永久性居民，取得香港入境计划（优才、专业人士及企业家）的香港居民，台湾 地区居民，外国国籍人士，以及取得国外长期居留权的留学回国人员和海外华侨。 根据指南，申请人纳税年度内在深圳市科技创新、重点发展产业或哲学社会科学领域工作，与在深圳市 注册的企业和其他机构签订劳动合同、派遣合同或劳务合同，且纳税年度内在深圳市工作累计满90天以 上（不含90天），并在深圳市依法缴纳个人所得税。 （文章来源：中国经营报） ...

Group 1 - The article discusses the new personal pension tax deferral policy effective from January 1, 2024, which allows individuals to contribute up to 12,000 yuan annually to their personal pension accounts with tax deductions applicable at different stages [4] - Contributions made to personal pension accounts can be deducted from comprehensive income or business income, and investment income within these accounts is not subject to personal income tax [4] - Upon withdrawal, personal pensions will be taxed at a flat rate of 3%, separate from other income, which is beneficial for individuals [4] Group 2 - The article outlines various tax incentives for individual businesses, including a VAT exemption for small-scale taxpayers with monthly sales not exceeding 100,000 yuan or quarterly sales not exceeding 300,000 yuan from January 1, 2023, to December 31, 2027 [12] - Individual businesses with annual taxable income not exceeding 2 million yuan can enjoy a 50% reduction in personal income tax from January 1, 2023, to December 31, 2027 [13] - A range of taxes, including resource tax and urban maintenance and construction tax, will be halved for individual businesses from January 1, 2023, to December 31, 2027 [16]

Core Viewpoint - The article discusses various tax incentives and policies aimed at supporting small-scale taxpayers, micro-enterprises, and individual businesses, with a focus on reducing tax burdens and promoting growth in these sectors [4][7][11]. Tax Incentives for Small-Scale Taxpayers - Small-scale taxpayers can benefit from a reduced VAT rate of 1% on taxable sales income that would normally be taxed at 3%, effective until December 31, 2027 [4][11]. - For small-scale taxpayers, the prepayment VAT rate is also reduced from 3% to 1% [4][11]. Tax Incentives for Micro-Enterprises - Micro-enterprises can calculate taxable income at a reduced rate of 25% and pay corporate income tax at a rate of 20%, applicable until December 31, 2027 [4][5]. - Criteria for micro-enterprises include annual taxable income not exceeding 3 million yuan, a workforce of no more than 300 people, and total assets not exceeding 50 million yuan [4][5]. Tax Incentives for High-Tech Enterprises - High-tech enterprises recognized by the state can benefit from a reduced corporate income tax rate of 15% [5]. Property Transfer Tax Exemptions - Individual businesses transitioning to corporate status can transfer land and property rights without incurring deed tax or transaction fees, provided they meet specific criteria [5]. Equipment and Tool Deduction Policies - From January 1, 2024, to December 31, 2027, enterprises can deduct the full cost of newly purchased equipment and tools valued at up to 5 million yuan in the current period, without annual depreciation calculations [5]. R&D Expense Deductions - Starting January 1, 2023, enterprises can deduct 100% of actual R&D expenses that do not form intangible assets, in addition to regular deductions [5]. Individual Business Tax Benefits - Individual businesses with annual taxable income not exceeding 2 million yuan can have their personal income tax halved until December 31, 2027 [11]. - Various taxes, including resource tax and urban maintenance tax, are also halved for individual businesses until December 31, 2027 [11]. Housing Tax Policies - From December 1, 2024, individuals purchasing their only home of 140 square meters or less will pay a reduced deed tax rate of 1%, while those buying a second home will pay a rate of 1% for homes of the same size [21][22]. - Individuals selling homes purchased for over two years will be exempt from VAT on the sale [26].

Core Points - The new management measures for personal income tax preferential policies for high-end and urgently needed talents in Hainan Free Trade Port have been established to support the construction of the Free Trade Port and optimize the conditions for tax benefits [6][7] - The new measures will take effect from January 1, 2025, and will replace the previous interim measures issued in 2022 [5][14] Summary by Sections 1. Policy Implementation - The measures are designed to implement the overall plan for the construction of Hainan Free Trade Port and are based on relevant laws and regulations [2] - High-end and urgently needed talents working in Hainan Free Trade Port will have their personal income tax burden exceeding 15% exempted [2][12] 2. Eligibility Criteria - To qualify for the tax benefits, individuals must meet specific conditions, including residing in Hainan Free Trade Port for at least 183 days in a tax year, with reasonable offshore business trips, vacations, and training days counted towards this total, while actual residence must not be less than 90 days [3][9][12] - Individuals must either be recognized as talents by relevant departments or have an income exceeding 300,000 RMB in a tax year [12][13] 3. Specific Industry Provisions - The new measures expand the scope of specific industries eligible for tax benefits, now including "aerospace, shipping, and marine oil and gas exploration" to better support the development of Hainan's aerospace industry [10] 4. Risk Control and Supervision - The measures emphasize the need for companies employing high-end talents to operate substantively in Hainan, with their business activities aligned with the tax benefits [10] - A comprehensive supervision mechanism will be established, requiring personal declarations and public announcements of offshore business trips, vacations, and training by the employing companies [4][10] 5. Disqualification Criteria - Individuals recognized as serious credit defaulters will not be eligible for the tax benefits [4] 6. Transition from Old to New Measures - The new measures are a revision and optimization of the previous interim measures, addressing issues raised by enterprises regarding the residency requirement and ensuring that the policy aligns with the operational realities of businesses in Hainan [8][9]

Core Points - The Hainan Provincial Government has released an optimized management approach for the personal income tax preferential policy for high-end and urgently needed talents in the Hainan Free Trade Port, improving upon the previous 2022 regulations [2][3] - The personal income tax rate is set at a preferential rate of 15%, with exemptions for the portion exceeding this rate for eligible talents working in the Hainan Free Trade Port [2] - The new regulations include a refined calculation method for residency days, allowing reasonable business trips, vacations, and training days to count towards the 183-day residency requirement, with a minimum of 90 days of actual residence in Hainan [2] - The scope of industries eligible for the tax benefits has been expanded from "aviation, shipping, and marine oil and gas exploration" to "aviation and aerospace, shipping, and marine oil and gas exploration" to support the development of the aerospace industry [2] - To mitigate policy risks, the new regulations stipulate that the enterprises or units benefiting from the tax incentives must have substantial operations in Hainan, and their business development must align with the benefits received [2] Industry Impact - As of the end of December 2024, the personal income tax preferential policy in Hainan Free Trade Port has benefited a total of 39,000 individuals, empowering the modern service industry and high-tech industries that Hainan aims to develop [3] - The release of the new regulations is a significant step in enhancing the policy framework of Hainan Free Trade Port, optimizing the conditions for tax benefits, and laying a solid foundation for the policy environment before the port's closure operation [3] - The new measures are expected to attract more high-end and urgently needed talents to settle in Hainan, contributing to the high-quality development of the industry [3]

Core Viewpoint - The article discusses the optimization of the personal income tax policy in Hainan Free Trade Port, specifically highlighting a preferential tax rate of 15% for individuals [1]. Group 1: Policy Changes - The Hainan Free Trade Port has introduced a 15% preferential personal income tax rate aimed at attracting high-income individuals and professionals to the region [1]. - This tax policy is part of broader efforts to enhance the investment environment and stimulate economic growth in Hainan [1]. Group 2: Economic Implications - The implementation of the 15% tax rate is expected to boost the local economy by attracting talent and investment, thereby increasing overall economic activity in Hainan [1]. - The policy aligns with the national strategy to develop Hainan as a significant free trade zone, promoting both domestic and foreign investments [1].

Core Points - The new management measures for the personal income tax preferential policy for high-end and urgently needed talents in Hainan Free Trade Port have been optimized and improved [1][2] - The personal income tax rate of 15% is a key policy for Hainan Free Trade Port, exempting the portion of tax burden exceeding 15% for eligible talents [1] - The requirement of "cumulative residence of 183 days" has been refined, allowing reasonable business trips, vacations, and training days to be included in the residence days calculation [1] - The specific industries eligible for the tax benefits have been expanded from "aviation, shipping, and marine oil and gas exploration" to "aviation and aerospace, shipping, and marine oil and gas exploration" [1] - To mitigate policy risks, it is mandated that the enterprises or units of the eligible talents must operate substantively in Hainan, and their business development must align with the benefits received [1] - As of the end of December 2024, the personal income tax preferential policy has benefited 39,000 individuals, supporting the development of high-end and green industries in Hainan [1] Summary of Related Aspects - The release of the new measures is a significant step in improving the policy framework of Hainan Free Trade Port, laying a solid foundation for the policy environment before the closure operation and injecting new momentum to attract more high-end talents to Hainan [2]

Group 1 - A case of embezzlement involving 11 employees at a primary school cafeteria in Ebian County, Sichuan, resulted in a total theft of over 400,000 yuan worth of meat over four years [1] - The court sentenced the employees to prison terms ranging from nine months to two years and two months, along with fines between 100,000 and 130,000 yuan [1] - The court also ordered the return of 77 kilograms of pork valued at 1,848 yuan to the affected school [1] Group 2 - A case of Chikungunya virus was reported in Hezhou, Guangxi, with one mild case identified and currently hospitalized [2] - The local health authorities are conducting mosquito control measures to prevent further spread of the virus [2] - Residents are advised to maintain personal hygiene and seek medical attention if experiencing symptoms [2] Group 3 - The director of the Hunan Provincial Market Supervision Administration, Qian Junjun, is under investigation for serious violations of discipline and law [3] - Qian previously faced criticism for inadequate pollution control measures in Xiangtan [3] Group 4 - Heavy rainfall in Ordos, Inner Mongolia, has led to three confirmed deaths and three individuals reported missing [4][5] - The rainfall reached a maximum of 214.7 millimeters in the East Victory District, classified as a heavy rainstorm [5] - Search and rescue operations are ongoing in the affected areas [5] Group 5 - A female shop assistant in Kunming, Yunnan, helped an injured sanitation worker but was verbally abused in return, leading to public attention [6] - Local authorities confirmed that the incident was misattributed to the shop assistant, clarifying that the worker's fall was due to road conditions [6] Group 6 - Hainan Province has optimized its personal income tax policy to attract global talent, maintaining a 15% tax rate for high-demand professionals [7] - The new management measures require eligible individuals to reside in Hainan for at least 183 days within a tax year [7] - The policy aims to enhance the development of Hainan Free Trade Port by incentivizing skilled professionals [7]