欢迎扫描下方二维码关注： 支持单位：国家税务总局广州市税务局 来源 广东税务 欢迎扫描下方二维码关注： 个税APP如何更换专项附加 扣除的扣除单位? 在个税手机APP中修改专项附 加扣除的扣缴义务人,纳税人 登录个人所得税APP后,依次 点击 【办&查】-【办税】- 专 项附加扣除】-【填报记录】 选择查询年度,进入对应扣除 项目点击【修改】-【修改申报 方式】,选择新的单位,重新 提交即可。注意:在进行修改 专项附加扣除的扣缴义务人 前,先确认新的扣缴单位已在 个税 APP" 任职 受 雇" 处 中 展 现，若无展现，请联系当前任 职单位办税员，其登录自然人 电子税务局(扣缴端) 进入 【人员信息采集】模块,点击 【添加】,任职类型选择"雇 员",如实填写任职时间,报送 成功后个税APP"任职受雇"处 就会显示新单位。 热点问 纳税缴费服务热线 中国 32-10 国家税务总局山西省税务局 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥 ...

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Core Viewpoint - The government is actively implementing various policies to enhance the support system for childbirth and childcare, aiming to reduce the costs associated with childbirth, upbringing, and education, thereby promoting a family-friendly society [1] Group 1: Financial Support Measures - Childcare subsidies will be provided at 3,600 yuan per child per year starting from January 1, 2025, for children under three years old, with a budget of approximately 90 billion yuan allocated for this initiative [2] - Maternity allowances, commonly referred to as "maternity pay," are being directly issued to individuals in 20 provinces, ensuring timely financial support for insured women during maternity leave [2] Group 2: Educational Cost Reductions - Free preschool education will be gradually implemented, starting from the fall semester of 2025, exempting public kindergarten fees for children in their final year, benefiting around 12 million children [3] - The scope of individual income tax deductions related to child-rearing has been expanded, allowing for a monthly deduction of 2,000 yuan for each child under three and for educational expenses from preschool to doctoral levels [3] Group 3: Enhanced Support Services - A "1+N" childcare service system is being established, focusing on community-based childcare services, which will provide more accessible and affordable childcare options for families [4] - Maternity leave policies are being improved, with most provinces extending maternity leave to 158 days or more and introducing additional parental leave options [4] - Other measures include increasing the coverage of maternity medical expense insurance and enhancing housing fund loan limits for families with multiple children [4]

Group 1 - The article emphasizes the importance of updating children's education stages in the individual income tax app before the new school year to ensure tax benefits [2] - Parents are advised to make these updates by the end of August to ensure seamless tax deductions starting from September, coinciding with the children's enrollment [2] - Specific steps for updating the education information in the tax app are provided, including selecting the current education stage and filling in relevant dates [2][3] Group 2 - It is highlighted that failing to update the information may result in missing out on the monthly tax deduction of 2000 yuan for children's education [2] - The article warns against directly modifying existing education deduction information, as this could lead to loss of previous deduction records [2]

Group 1 - The article emphasizes the importance of updating children's education stages in the individual income tax app before the new school year to ensure tax benefits are received without interruption [1][3] - Parents are advised to complete the information update by the end of August to ensure that the monthly tax deduction of 2000 yuan can be applied starting from September, the month of enrollment [3][4] Group 2 - Specific steps for updating the education information in the tax app include logging in, selecting the appropriate education stage, and filling in the relevant dates [4][5] - It is crucial not to directly modify existing education deduction information, as this could lead to loss of previous data and corresponding tax benefits [10][11]

Tax Policies for Students - Before January 1, 2026, ticket revenue from cultural and sports services provided by museums, galleries, and similar institutions is exempt from VAT [2] - Ticket revenue from cultural and religious activities held by temples and churches is exempt from VAT [2] - Until December 31, 2027, ticket revenue from science popularization activities conducted by government departments and science associations is exempt from VAT [2] Summer Part-time Jobs - Students engaged in part-time work are exempt from VAT for the services they provide [3] - Employers are required to withhold and pay personal income tax for remuneration received by interns from vocational and higher education institutions [3] Electric Vehicle Purchase Tax Incentives - From January 1, 2024, to December 31, 2025, there is a vehicle purchase tax exemption for new energy vehicles, with a maximum exemption of 30,000 yuan per vehicle [3] - From January 1, 2026, to December 31, 2027, there will be a 50% reduction in vehicle purchase tax for new energy vehicles, with a maximum reduction of 15,000 yuan per vehicle [3] Education Expense Deductions - Parents can deduct 2,000 yuan per month for each child’s education expenses, applicable to various levels of education including compulsory education and higher education [3] - Deductions can be claimed during the transition period between different levels of education [3]

Group 1 - Parents need to update their individual income tax information when their children transition between educational stages, such as from kindergarten to primary school or from high school to university [1][2] - It is recommended that parents complete these updates by the end of August, before their children start university, to ensure seamless tax deductions starting from September [1][2] Group 2 - The process for updating tax information involves logging into the personal income tax app, selecting the relevant options, and adding a new entry for the child's current educational stage [2][8] - Parents should not directly modify existing entries but instead add new information to avoid losing previous deductions [8] Group 3 - Upon receiving university admission letters, parents should assist their children in preparing for enrollment, which includes ensuring all necessary tax information is updated [9][11] - There are important precautions to take when receiving admission letters to avoid scams, such as verifying the authenticity of the letter and using official channels for any required payments [14][15][16][17][18][19][20][21]

Group 1 - The article discusses whether enterprises under the approved taxation method can enjoy the additional deduction for R&D expenses [1] - According to the policy, enterprises that implement the approved taxation method are not eligible for the additional deduction for R&D expenses [1] - The relevant notification specifies that the policy applies to resident enterprises with sound accounting practices that implement account-based taxation and can accurately collect R&D expenses [1]

Core Viewpoint - The article discusses the necessary steps and documentation required for taxpayers to apply for VAT exemption on cross-border sales of services or intangible assets, emphasizing the importance of proper documentation and compliance with tax regulations [5][11][13]. Group 1: Cross-Border Sales and VAT Exemption - Taxpayers can apply for VAT exemption on cross-border sales of services or intangible assets by providing a copy of the contract [5]. - Specific services eligible for VAT exemption include construction services, engineering supervision, and international transportation services, all of which must have supporting documentation [5][11]. - For international transportation services, proof of actual business occurrence and relevant tax agreements must be submitted [5]. Group 2: Documentation Requirements - Documentation required for VAT exemption includes proof of service location being outside the country and contracts indicating the service location [5]. - Taxpayers must also provide a declaration if they choose to waive the zero VAT rate and opt for tax exemption instead [5]. - For domestic units providing tourism services abroad, evidence of personnel traveling abroad must be submitted [5]. Group 3: Taxpayer Credit Rating System - The tax authority has established a credit rating system for taxpayers, categorized into five levels: A, B, M, C, and D, based on their compliance and creditworthiness [11][13]. - Taxpayers rated M will receive guidance on tax policies and management regulations from the tax authority [11][13].

Group 1 - The core viewpoint of the article highlights the significant tax reduction and fee exemption measures implemented during the "14th Five-Year Plan" period, with a total expected reduction of 10.5 trillion yuan [2] - The number of tax-related business entities in the country has surpassed 100 million, indicating strong market vitality and resilience, with a net increase of 30 million entities since 2020 [2] - The manufacturing sector's sales revenue remains stable, accounting for approximately 29% of total sales revenue, while high-tech industries have seen an annual growth rate of 13.9% [3] Group 2 - The number of individuals benefiting from special additional deductions in personal income tax has reached 119 million, reflecting a 55% increase compared to 2020, with the total tax reduction amount growing by 156.5% [4] - The tax governance system has been continuously improved, with 62,100 illegal taxpayers investigated, recovering 571 billion yuan in tax losses, and enhancing public awareness of tax law [6] - The new personal income tax system has led to over 100 million taxpayers applying for refunds totaling more than 130 billion yuan, while 7 million taxpayers voluntarily reported additional taxes amounting to over 48 billion yuan [6]