欢迎扫描下方二维码关注： 图片 ⼩微企业在申报享受税收优惠政策时，存在⼀些常⻅误区，错误适⽤政策可能还会带来涉税⻛险。今天申 税⼩微给⼤家总结5个注意事项，快来看看吧。 误区1/ ⼩规模纳税⼈⼀次性收取的不动产租⾦收⼊，可在租赁期内平均分摊，分摊后⽉收⼊不超过10万元的，可享受免税政 策。 正解： 根据《国家税务总局关于增值税⼩规模纳税⼈减免增值税等政策有关征管事项的公告》（国家税务总局公告2023年 第1号）第三条规定， 其他个⼈⼀次性收取的不动产租⾦对应租赁期内平均分摊，分摊后不超过10万元的，免征增值税。 除其他个⼈外的⼩规模纳税⼈不可分摊收⼊适⽤免税政策。纳税⼈提供租赁服务采取预收款⽅式的， 其 纳税义务发⽣时间 误区2/ ⼩规模纳税⼈跨区（县）提供建筑服务，必须在建筑服务发⽣地预缴增值税。 正解： 增值税⼩规模纳税⼈按规定登记为⼀般纳税⼈的，⾃⼀般纳税⼈⽣效之⽇起不再按照增值税⼩规模纳税⼈适⽤" 六 为收到预收款的当天。 税两费 "减免政策。 但纳税⼈如果符合政策规定的⼩型微利企业和新设⽴企业的情形，或登记为个体⼯商⼾，仍可申报享 受"六税两费"减免优惠。 误区5/ 正解： 登记为⼀般纳税⼈的新设⽴ ...

Core Viewpoint - The article discusses the tax incentives related to the transformation of scientific and technological achievements, particularly focusing on personal income tax policies for high-tech enterprises and non-profit research institutions [2]. Group 1: Personal Income Tax Policies for High-Tech Enterprises - Since January 1, 2016, high-tech enterprises can allow their technical personnel to pay personal income tax on stock rewards in installments over a period not exceeding five calendar years [4]. - Relevant technical personnel are defined as those who have made significant contributions to the research and industrialization of technological achievements, including key project leaders and senior management responsible for major product lines [4]. - Stock rewards refer to the shares or equity granted to relevant technical personnel without charge [4]. Group 2: Cash Rewards for Technological Achievements - Non-profit research institutions and universities can provide cash rewards to their technical personnel from the income generated by the transformation of job-related technological achievements, with a 50% reduction in the taxable amount [7]. - Eligible recipients include technical personnel from non-profit research institutions and universities, which are defined as state-established or registered non-profit entities [9][10]. Group 3: Deferred Tax Policies for Stock Rewards - Since July 1, 1999, individuals receiving stock or equity as rewards for transforming job-related technological achievements can defer personal income tax until they receive dividends or transfer the equity [15]. - Eligible individuals must be formal employees of the research institutions or universities that grant the rewards [15]. Group 4: Deferred Tax Policies for Technology Investment - Individuals investing technological achievements into domestic enterprises can choose to defer tax on the entire consideration paid in stock, allowing for tax payment upon the transfer of equity [17]. - The definition of technological achievements includes patents, software copyrights, and other specified technologies [17]. Group 5: Documentation and Compliance - Enterprises must submit various documents for tax deferral, including a tax deferral application form and relevant proof of technology achievements [18]. - Tax withholding entities are required to report deferred tax situations annually to the tax authorities [18].

Group 1 - The announcement states that child-rearing subsidies issued according to the child-rearing subsidy system will be exempt from personal income tax [1][2] - A mechanism for information sharing will be established between health, finance, and tax departments to facilitate tax exemption applications for those receiving subsidies [2] - This policy will take effect starting January 1, 2025 [2]

Core Points - The Ministry of Finance and the State Taxation Administration announced that child-rearing subsidies will be exempt from personal income tax starting January 1, 2025 [1] - The subsidy is aimed at families with children under three years old, providing an annual amount of 3,600 yuan per child [1] - Local health departments will collaborate with financial and tax authorities to facilitate tax exemption applications for eligible individuals [1] Group 1 - The child-rearing subsidy policy is part of the implementation plan issued by the Central Office and the State Council [1] - The subsidy will be distributed annually until the child reaches three years of age [1] - A comprehensive information management system for the subsidy has been established, with full application processes expected to open by August 31 [1]

Core Viewpoint - The announcement by the Ministry of Finance and the State Taxation Administration outlines the personal income tax policy regarding childcare subsidies, stating that these subsidies will be exempt from personal income tax starting January 1, 2025 [1]. Group 1 - Childcare subsidies issued according to the established system will be exempt from personal income tax [1]. - A mechanism for information sharing will be established between health, finance, and taxation departments to facilitate tax exemption applications for subsidy recipients [1]. - The new tax policy will take effect on January 1, 2025 [1].

Group 1 - The Ministry of Finance and the State Taxation Administration announced a personal income tax policy regarding childcare subsidies [1] - Childcare subsidies issued according to the established system will be exempt from personal income tax [1] - An information-sharing mechanism will be established between health, finance, and taxation departments for tax exemption applications [1] - The announcement will take effect from January 1, 2025 [1]

Group 1 - The core point of the announcement is that child-rearing subsidies provided under the new policy will be exempt from personal income tax [1] - The Ministry of Health, along with the Ministry of Finance and the tax authorities, will establish an information-sharing mechanism to facilitate tax exemption applications for individuals receiving the subsidies [1] - The announcement will take effect starting January 1, 2025 [1]

Group 1 - The article discusses the distinction between resident and non-resident individuals for tax purposes in China, defining a resident as someone who has a domicile in China or stays for more than 183 days in a tax year [4][6] - Non-resident individuals are defined as those without a domicile who stay in China for less than 183 days in a tax year [6][7] - The article outlines the procedures for foreign employees who may not accurately determine their residency status when filing their annual tax returns [8][9] Group 2 - If a non-resident is initially classified as a resident but later fails to meet the residency criteria due to reduced stay, they must report to the tax authority within 15 days and recalculate their tax obligations as a non-resident without incurring penalties [10][11] - Conversely, if a non-resident's stay extends to meet the residency criteria, they will maintain the same tax withholding method during the year but must settle their tax obligations as a resident at year-end [11][12] - The article emphasizes the importance of accurately reporting residency status and the potential tax implications, including adjustments in taxable income and applicable tax rates [13] Group 3 - The article provides specific scenarios where individuals must report discrepancies between their expected and actual days of stay in China, detailing the timeline for reporting and tax recalculations [14] - It references relevant policies and regulations governing personal income tax in China, including the Personal Income Tax Law and notifications from the Ministry of Finance and State Taxation Administration [15]