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： 支持单位：广州 市税务局 来源广东税务 在了解了怎么区分申报之后,如何 在电子税务局进行印花税税源的采集 及申报呢?操作指南来啦! 申报路径 ▌【我要办税】-【税费申报及缴纳】-【财产和行 为税税源采集及合并申报】。 ① 我要办税 r C (3) 财产和行为税税深采集及合并申报 税费申报及缴纳 - www.sai ଚ୍ଚ ll 点击【新增税种】卡片。 1 (+) 新增税 |2 点击【印花税】模块。 | 印花税 E lE】 点击进入【税源采集】模块，在【印花税税源 明细表】页面，点击【新增税源】。 o 62017 税源采集 (3 □ tif RAN CTE 印花税税源明细表 在便捷酒购培费 rene 新增税源 All Stati | ⁄ 在【印花税税源信息采集】页面录入税源信 息,填写完毕后点击【保存】。 印花税税源信息采集 111111 促存 15 批量导入印花税税源信息。 (1)若需批量导入印花税税源信息,可点击【导 入】进入页面选【下载模板】,下载【印花税信息 采集模板】,在表中填入需要采集的相关信息。 导入 F white (2)《印花税税源信息采集表》填写完成后，点 击【导入 ...

Group 1 - The article emphasizes the importance of confirming the personal income tax special additional deductions for the year 2026 before December 31, 2025, to avoid a reduction in monthly take-home salary due to tax withholding based on the standard without these deductions [2][9] - Taxpayers who fail to enjoy or fully enjoy the special additional deductions during the withholding phase can apply for supplementary deductions either through their employer or during the annual tax settlement [2][7] - The article outlines the steps for applying for supplementary deductions, including using the personal income tax app to report the necessary information [3][6][7] Group 2 - The article discusses the conditions under which employee personal phone bill invoices can be deducted from taxes, highlighting that they must be directly related to the company's income generation [13] - It describes two scenarios for tax-deductible communication expenses: reimbursement within limits and communication subsidies, which must comply with the regulations on reasonable salary and wages [13][14] - The article advises consulting tax professionals or tax authorities before implementing these deductions to ensure compliance with current tax policies [14][15]

欢迎扫描下方二维码关注： 我们公司是新办企业，之后想从公司对公账户直接扣缴税款，应该如何办理呢？ 税务人员 纳税人（缴费人）或扣缴义务人需要使用电子缴税系统缴纳税费的，可与税务机关、开户银行签署委托银 行代缴税款三方协议或委托划转税款协议，通过税务机关、银行等金融机构协议互认，实现使用电子缴税 系统缴纳税费、滞纳金和罚款。 王会计 那请问如何签订三方协议？ 王会计 税务人员 需要以下三步： （1）办税服务厅人员向纳税人提供《委托银行代缴税款三方协议》或《委托划转税款协议书》。 （2）开户银行在《委托银行代缴税款三方协议》或《委托划转税款协议书》上填写银行账户信息，并与 纳税人签订协议，加盖银行印章。 （3）签署《委托银行代缴税款三方协议》的，税务机关录入纳税人银行账户信息，并通过财税库银电子 缴税系统进行验证，验证通过后与纳税人签订协议，加盖税务机关印章。 王会计 这么麻烦，那我在电子税务局上如何办理？ 税务人员 第一步，维护存款账户账号报告。登录全国统一规范电子税务局，点击【我要办税】-【综合信息报告】- 【存款账户账号报告】，按照提示填写账户信息。第二步，签订三方协议。点击【我要办税】-【综合信 息报告】 ...

Group 1 - The article discusses the tax exemption policy for fishing vessels, specifically for those registered as fishing or aquaculture boats, which allows them to avoid vehicle and vessel tax [5][6]. - The tax exemption is a clear provision in the tax law, aimed at reducing operational costs for fishermen [4][5]. - The policy is implemented by local tax authorities, as indicated by the sources from the Yantai Tax Bureau [7]. Group 2 - The article emphasizes that the registration of fishing vessels must be done with the relevant fisheries registration department to qualify for the tax exemption [6]. - It highlights the importance of understanding the specific conditions under which fishing and aquaculture vessels can benefit from this tax relief [5][6]. - The article serves as a reminder for fishermen to take advantage of this policy to enhance their profitability [4].

Group 1 - The article emphasizes the importance of tax compliance and the role of tax services in supporting taxpayers [5][8] - It highlights the need for continuous learning and sharing of experiences among taxpayers to navigate tax regulations effectively [8] Group 2 - The platform mentioned is a non-official one, aimed at providing educational resources rather than actual tax standards [8] - The content is intended for learning purposes, encouraging readers to engage and share knowledge [8]