Group 1 - The article discusses the economic activities and developments in Hohhot, highlighting the role of the Hohhot Federation of Industry and Commerce in promoting local businesses and economic growth [1] - It emphasizes the importance of collaboration between various sectors to enhance the overall business environment and attract investments [1] - The report outlines specific initiatives taken by the Federation to support small and medium-sized enterprises (SMEs) in Hohhot, aiming to boost their competitiveness and sustainability [1] Group 2 - The article mentions the growth statistics of local industries, indicating a positive trend in production and sales figures over the past year [1] - It provides insights into the challenges faced by local businesses, including market competition and regulatory hurdles, which need to be addressed for sustained growth [1] - The Federation's efforts in organizing training programs and workshops for entrepreneurs are highlighted as a means to improve business skills and knowledge [1]

Core Viewpoint - The article discusses the taxation implications and methods for determining income from personal equity transfers, highlighting the relevant tax rates and calculation methods for both personal income tax and stamp duty [3][4][5]. Taxation on Personal Equity Transfers - Personal income tax on equity transfer income is taxed at a rate of 20%, calculated as: Tax Payable = (Equity Transfer Income - Original Equity Value - Reasonable Expenses) × 20% [3]. - Stamp duty is charged at a rate of 0.05% on property transfer documents, with a temporary reduction in stamp duty for small-scale taxpayers and individual businesses from January 1, 2023, to December 31, 2027 [3]. Determining Equity Transfer Income - Equity transfer income includes cash, physical assets, securities, and other economic benefits received from the transfer [4]. - Any related payments such as penalties or compensations must be included in the equity transfer income [4]. - The tax authority can assess the equity transfer income if the reported income is significantly low without justification or if the taxpayer fails to provide necessary documentation [4][8]. Confirming Original Equity Value - The original value of equity transferred is determined based on the actual payment made and related reasonable taxes for cash contributions [5]. - For non-monetary asset contributions, the value is based on the price recognized or assessed by tax authorities, including related reasonable taxes [5]. Methods for Tax Authority to Assess Equity Transfer Income - The tax authority may use the net asset method, comparing the equity transfer income to the net asset value per share [8]. - The comparative method allows for assessment based on similar transactions within the same company or industry [8]. - Other reasonable methods may be employed if the above methods face difficulties [8].

Group 1 - The article provides methods for small and micro enterprises to query export tax rebate rates through the electronic tax bureau [1][4][3] - Method one involves using the "Public Service" section to find the "Export Tax Rebate Rate Inquiry" module, where users can input the product code and verification code to obtain results [3][1] - Method two involves the "One-stop Inquiry" section, allowing users to access "Export Tax Rebate Related Information Inquiry" and filter results based on product codes [4][5] Group 2 - The article outlines the criteria for determining applicable tax exemption policies for goods, including a tax rebate rate of 0% and specific export product marking [7] - Goods subject to tax exemption are identified by a tax rebate rate of 0% and an "exempt" marking, while goods subject to taxation are marked as "prohibited from export or no tax rebate" [7]

Group 1 - The article discusses various tax-related inquiries from taxpayers regarding individual income tax special deductions, including education expenses and medical expenses [1][2] - It clarifies that for children studying abroad, only domestic education expenses are eligible for deductions, while foreign education expenses do not qualify [1] - The article outlines that couples can choose to deduct medical expenses either fully from one spouse or split the deduction, with a maximum of 80,000 yuan per person [2] Group 2 - The article explains how couples with pre-marital housing loans can deduct interest, allowing for either full deduction from one property or a 50% split between both properties [2] - It states that for a combination loan involving both provident fund and commercial loans, if one part is at the first home loan rate, the interest can be deducted [2] - It specifies that non-only children cannot exceed a monthly deduction of 1,500 yuan when sharing the elderly support deduction among siblings [2] Group 3 - The article introduces the implementation of the "Individual Business Credit Evaluation Indicators" standard, effective December 1, 2023, aimed at alleviating financing difficulties for individual businesses [10][12] - It details that the credit evaluation indicators will include basic and specialized indicators, reflecting the credit status of individual businesses [13][15] - The standard aims to facilitate simplified regulation and targeted support policies for creditworthy individual businesses, enhancing their operational vitality [26][28]