欢迎扫描下方二维码关注： 大学生活近在眼前，在假期以及后续的学习生活中，各位准大学生可能会遇到哪些税收小知识？今天，我们一起来了 解一下吧↓ （一）2026年1月1日前，纪念馆、博物馆、文化馆、文物保护单位管理机构、美术馆、展览馆、书画院、图书馆在自己的 场所提供文化体育服务取得的 第一道门票收入 免征增值税 。 （二）寺院、宫观、清真寺和教堂举办文化、宗教活动的门票收入免征增值税。 （三）2027年12月31日前，对科普单位的门票收入，以及县级及以上党政部门和科协开展科普活动的门票收入免征增值 税。 毕业旅行 Part.1 暑期兼职 Part.2 我计划开始一场毕业旅行，请问景区售卖门票是否需要缴纳增值税呢？ 景区门票收入应当按 照"文化体育服务"缴 纳增值税哦。 增值税 学生勤工俭学提供的服务，免征增值税。 个人所得税 对中等职业学校和高等院校实习生取得的符合个人所得税法规定的报酬，企业应代扣代缴其相应的个人所得税款。 免税政策 对购置日期在2024年1月1日至2025年12月31日期间的新能源汽车免征车辆购置税，其中，每辆新能源乘用车免税额不 超过3万元。 减半征收 对购置日期在2026年1月1日至20 ...

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]

欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 来源云南税务 欢迎扫描下方二维码关注： 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，请联系删除。 术"以外的跨境应税销售服务或无形资产申请 免征增值税的 : 跨境销售服务或无形资产的合同复印件 J सि 2.工程项目在境外的建筑服务；工程项目在境 外的工程监理服务;工程、矿产资源在境外的 工程勘察勘探服务;会议展览地点在境外的会 议展览服务：存储地点在境外的仓储服务；标 的物在境外使用的有形动产租赁服务;在境外 提供的广播影视节目(作品 )的播映服务;在 境外提供的文化体育服务、教育医疗服务;向 境外单位销售的广告投放地在境外的广告服 务: 服务地点在境外的证明材料复印件(对于 施工地点在境外的工程项目提供建筑服 务,凡与发包方签订的建筑合同注明施工 地点在境外的,可不再提供工程项目在境 外的其他证明材料 ) 1份 3.提供国际运输服务 : · 实际发生国际运输业务的 ...

Group 1 - Taxpayers are required to retain documentation for vocational qualification continuing education, including relevant certificates [2] - Taxpayers must keep records of housing loan contracts and repayment vouchers [3] - Taxpayers need to maintain housing rental contracts or agreements [4] - Taxpayers should retain written agreements for the allocation of elder support [5] - Taxpayers are required to keep original or photocopied medical service charges and reimbursement documents for major illnesses, or a medical expense list issued by the medical insurance department [6] Group 2 - The article mentions that graduates renting houses can enjoy individual income tax benefits [8] - It raises questions about whether individuals need to reapply for individual income tax special deductions after changing jobs [11] - It also inquires if a "tax preferential identification code" is necessary for enjoying commercial health insurance tax benefits [11]

Group 1 - The article discusses the tax deduction for continuing education expenses, allowing a fixed deduction of 3600 yuan in the year the relevant certificate is obtained [3]. - Taxpayers can verify if their obtained certificates are deductible by accessing the "State Council Client" WeChat mini-program [4]. - The article provides a step-by-step guide for correcting errors in reporting continuing education deductions, emphasizing the importance of updating annual tax returns if mistakes are made [6][10]. Group 2 - The first step in correcting an error involves voiding the special additional deduction information through the personal income tax app [6]. - The second step requires taxpayers to correct their annual tax return, which is crucial if the corresponding year’s return has already been filed [8][10]. - Taxpayers are advised to check for any changes in their annual tax settlement results after making corrections to ensure their rights are protected [10].

Core Viewpoint - The article discusses the tax deduction rules for housing loan interest, medical expenses, children's education, and childcare for taxpayers in China, emphasizing the conditions under which these deductions can be claimed and the limits associated with them [2][3][4]. Group 1: Housing Loan Interest Deduction - Taxpayers can deduct housing loan interest if they or their spouse have a personal housing loan for a first home in China, with a maximum deduction period of 240 months [2]. - Unmarried taxpayers can deduct the interest solely by themselves, while married taxpayers can choose to deduct it by one spouse or split it equally [3]. - Only one first home loan interest deduction is allowed per taxpayer in a tax year [3]. Group 2: Medical Expense Deduction - Taxpayers can deduct medical expenses exceeding 15,000 yuan incurred in a tax year after insurance reimbursements, with a maximum limit of 80,000 yuan [3]. - Medical expenses can be deducted by either the taxpayer or their spouse, and expenses for minor children can be deducted by one parent [3]. Group 3: Children's Education Deduction - Taxpayers can deduct 2,000 yuan per month for each child in full-time education, with the option to choose which parent claims the deduction [4]. - The deduction applies to various educational stages, including preschool, primary, secondary, and higher education [4]. Group 4: Childcare Deduction - Taxpayers can claim a deduction of 2,000 yuan per month for each child under three years old for childcare expenses [4].

Core Viewpoint - The article provides guidance on the special additional deduction for housing loan interest in the context of individual income tax settlement for the year 2024, highlighting common mistakes and clarifying the deduction process [2][4]. Deduction Scope - The deduction applies to interest paid on personal housing loans taken from commercial banks or housing provident funds for the purchase of a first home in China [4][5]. Deduction Standards - The deduction is set at a fixed amount of 1,000 yuan per month, with a maximum deduction period of 240 months [4]. Deduction Method - Unmarried taxpayers can deduct the interest themselves, while married couples can choose which spouse will claim the deduction, with specific rules on how to split the deduction if both have separate loans [4][20]. Common Mistakes - **Mistake 1**: Taxpayers cannot delay claiming the deduction for housing loan interest if they have already started repaying the loan; the deduction period is tied to the loan repayment schedule [6]. - **Mistake 2**: Once a housing loan is fully repaid, taxpayers cannot continue to claim the deduction for that loan in subsequent years [7]. - **Mistake 3**: If one spouse purchased a home before marriage, the other spouse can claim the deduction only if agreed upon, and this choice cannot be changed within the same tax year [8][20]. - **Mistake 4**: Taxpayers cannot simultaneously claim deductions for both housing loan interest and housing rent in the same tax year [9]. - **Mistake 5**: In cases where parents and children jointly purchase a home, only the primary borrower can claim the deduction [11]. - **Mistake 6**: If a second home is purchased with a loan at the first home loan rate, the taxpayer may still claim the deduction if they have not previously claimed it [12]. Operational Process - The article outlines the steps for taxpayers to prepare for filing, including confirming deduction information and selecting the appropriate declaration method [13][17].

Core Viewpoint - The article discusses the common questions regarding the special additional deduction for serious illness medical expenses, focusing on the relationship between the "deductible threshold" and the deduction limit, as well as eligibility for deductions for family members' medical expenses [2][3]. Group 1: Deduction Threshold and Limits - The deductible threshold for taxpayers is set at 15,000 yuan, meaning that only the medical expenses exceeding this amount can be deducted, up to a limit of 80,000 yuan [3][4]. - Taxpayers can choose to deduct medical expenses incurred by themselves or their spouses, and for minor children, deductions can be calculated separately for each parent [5]. Group 2: Family Medical Expenses - If both spouses have qualifying serious illness medical expenses, they can choose to deduct the expenses under the husband's name, with each having a maximum deduction limit of 80,000 yuan, totaling a maximum of 160,000 yuan [6]. - Medical expenses incurred by the taxpayer's parents are not eligible for tax deductions under the current regulations [7]. Group 3: Cross-Year Medical Expenses - For medical expenses incurred at the end of one year and settled at the beginning of the next year, the deduction is based on the settlement date, meaning it will be considered as a medical expense for the following year [10]. Group 4: Private Hospital Expenses - Expenses incurred at private hospitals can qualify for the serious illness medical deduction if they are recorded in the medical insurance settlement system [11]. Group 5: Important Considerations - Taxpayers should retain original or copied receipts for medical service charges for verification purposes when claiming deductions [12]. - Taxpayers can also check their previous year's medical expenses through the medical insurance management information system to ensure they meet the deduction criteria [13].

Core Viewpoint - The article focuses on common mistakes related to the housing rental special additional deduction in individual income tax filing for the year 2024, providing guidance to help taxpayers correctly report their deductions. Group 1: Deduction Scope and Standards - The deduction applies to taxpayers who incur housing rental expenses in major cities where they do not own property [3] - The deduction standards are as follows: - 1,500 yuan/month for municipalities, provincial capitals, and other designated cities [4] - 1,100 yuan/month for cities with a population over 1 million [4] - 800 yuan/month for cities with a population under 1 million [4] Group 2: Deduction Eligibility and Conditions - Unmarried taxpayers can claim the deduction themselves [4] - Married taxpayers working in the same city can only have one spouse claim the deduction [4][9] - If spouses work in different cities, both can claim the deduction separately [4][9] - Taxpayers cannot simultaneously enjoy both housing loan interest and housing rental deductions within the same tax year [6][16] Group 3: Common Mistakes - Mistake 1: A husband claiming housing loan interest while the wife claims housing rental deduction is not allowed [8] - Mistake 2: Both spouses cannot claim the rental deduction if they work in the same city [9] - Mistake 3: Rental expenses cannot be deducted if there is no formal rental agreement [10][13] - Mistake 4: If both spouses sign the rental contract but work in the same city, only one can claim the deduction [11] - Mistake 5: Taxpayers must avoid overlapping rental periods when reporting [12] - Mistake 6: Without a rental contract, taxpayers cannot claim the deduction [13] - Mistake 7: Only the person whose name is on the rental contract can claim the deduction, even if the rent is paid by another [14] - Mistake 8: Taxpayers cannot claim both rental and loan interest deductions in the same year [16] - Mistake 9: Employees living in company-provided housing may not claim deductions unless they pay rent [16] - Mistake 10: In a shared rental situation, only the person who signed the contract can claim the deduction [17]

Core Viewpoint - The article provides guidance on common mistakes related to the special additional deductions for individual income tax in China, emphasizing the correct reporting methods for various scenarios. Group 1: Childcare and Education Deductions - Parents cannot claim more than 100% of the deduction for childcare or education for the same child [1] - The deduction for childcare for children under 3 years is set at 2000 yuan per month, while for education, it is also 2000 yuan per month [1] - Deductions for children's education can only be claimed from the month of enrollment until the month of graduation [1] Group 2: Elderly Care Deductions - Non-only-child taxpayers can claim a maximum of 1500 yuan per month for each parent, with a total cap of 3000 yuan for all siblings [2] - The total deduction for elderly care cannot exceed 3000 yuan for each parent [1] Group 3: Continuing Education Deductions - Only expenses for continuing education that fall within the national vocational qualification directory are deductible [5] - Certificates obtained outside the policy scope, such as certain training certificates, are not eligible for deductions [4] Group 4: Medical Expense Deductions - Taxpayers can only deduct the portion of medical expenses that exceeds 15000 yuan, up to a limit of 80000 yuan, after insurance reimbursements [7] - Medical expenses for adult children are not deductible [7] Group 5: Housing Deductions - Taxpayers cannot claim both housing loan interest and housing rent deductions in the same tax year [9] - Taxpayers with their own housing in their main work city cannot claim housing rent deductions, even if they incur such expenses [10]