欢迎扫描下方二维码关注： 功能路径 登录电子税务局后，您可以通过以下路径进入 申报界面: 1.【我要办税】-【税费申报及缴纳】-【增值税及附 加税费申报（小规模纳税人）】 增值税及附加税费申报（小规模纳税人） L 2.首页搜索栏输入关键字查找【增值税及附加税费申 报（小规模纳税人）】 3.通过"本期应申报提醒"进入 、操作步骤 目前系统针对不同纳税人设立了两种办税模式： 一是针对业务简单标签,系统推荐确认式申报; 二是针对业务复杂，系统推荐填表式申报。 情形1.如为确认式申报模式: (1)纳税人需要对税（费）数据展示结果进行确认: 05年（波）8000 @ 425.29 0 |474 e in @ 0 00 小规模纳税人确认式申报 (2)纳税人确认销售收入是否正确，如存在未开票收入，纳税 人可将未开票收入按货物及劳务销售额与服务、不动产和无 形资产销售额，分别进行补录。 @ iss 0 |25 N @ In at ①点击"货物及劳务销售额"输入框，进入货物及劳务未开票 收入补录，纳税人根据实际经营情况编辑完成后点击【确认】 小规模确认式修改收入 ②点击"服务、不动产和无形资产销售额"输入框，进入服务、 不动产 ...

Group 1 - The article discusses the regulations regarding the deduction of advertising and business promotion expenses for enterprises, including specific provisions for related enterprises and the treatment of expenses incurred during the establishment period [2]. - It outlines the reporting requirements for these deductions, specifying the forms that need to be filled out, such as the "Detailed Statement of Period Expenses" and the "Detailed Statement of Tax Adjustment Items" [2]. - The article references several policy documents that serve as the legal basis for these deductions, including the Corporate Income Tax Law and various announcements from the State Administration of Taxation [2]. Group 2 - The article mentions a tax refund policy for individuals selling and purchasing housing, detailing the conditions under which tax refunds are applicable based on the sale and purchase amounts [7]. - It specifies that the tax refund is contingent upon the sale and purchase occurring within the same city, and outlines the criteria for eligibility [7]. - The article also highlights the reduced tax rates for deed tax based on the size of the property being purchased, with specific rates for properties under and over 140 square meters [9].

Group 1 - The article addresses an issue where employees encounter an error message during the declaration of individual income tax, indicating that the previous period did not deduct the cumulative reduction amount of 60,000 yuan [1][3]. - The error arises when an employee previously deducted based on 5,000 yuan per month but attempts to switch to a 60,000 yuan annual deduction, leading to a mismatch in deduction methods [5][6]. - According to the National Taxation Administration's announcement, employees whose annual income does not exceed 60,000 yuan can choose to deduct either 60,000 yuan directly or continue with the 5,000 yuan monthly deduction [6][7]. Group 2 - For employees opting for the 60,000 yuan deduction, they must first correct the cumulative reduction amount in the previous months' declaration before proceeding with the current month's declaration [8][12]. - The steps to correct the declaration include adjusting the tax month to January, entering the comprehensive income declaration, and confirming the deduction method [8][10][11]. - After confirming the changes, the employee must return to the declaration interface to recalculate the tax and submit the corrected declaration [12][17]. Group 3 - Alternatively, employees can continue to deduct based on 5,000 yuan per month, which also requires adjusting the tax month to January and following similar steps in the declaration process [18][20]. - The article emphasizes that only one of the two methods should be chosen based on the employee's actual situation, and corrections should be made sequentially by month [24].

Group 1 - The article discusses the tax obligations of companies with branches in different regions, specifically regarding corporate income tax calculations and payments [1][3][4] - It clarifies that branches without legal person status must be included in the parent company's tax calculations and cannot independently enjoy tax reduction policies for small and micro enterprises [3][4] - The article outlines specific conditions under which secondary branches do not need to pay corporate income tax locally, including those recognized as small and micro enterprises or newly established branches [6] Group 2 - It explains that branches located in tax incentive areas, such as those in the western development regions, can benefit from reduced corporate income tax rates, provided they meet certain revenue criteria [4] - The article emphasizes the importance of aggregating the total employment, assets, and taxable income of the parent company and its branches to determine eligibility for small and micro enterprise status [3][4] - It also notes that branches engaged in auxiliary functions and not generating local tax revenue may be exempt from local corporate income tax payments [6]

Summary of Key Points Core Viewpoint - The article discusses the tax policies related to business travel expenses, specifically focusing on the deductibility of travel costs such as transportation, accommodation, and meal allowances for employees on business trips. Group 1: Transportation Costs - Air travel expenses can be deducted if the taxpayer obtains a valid VAT electronic invoice or a paper ticket with passenger identity information [4][5] - For railway travel, the input tax can be calculated based on the ticket price and fuel surcharge, with specific rules for electronic invoices coming into effect from October 1, 2025 [4][6] - Road and waterway transportation costs are deductible if the taxpayer has a valid VAT invoice, with specific calculations for input tax based on ticket prices [8][9] Group 2: Accommodation Costs - Accommodation expenses are generally deductible if the taxpayer obtains a VAT special invoice or a VAT electronic ordinary invoice, with specific conditions for different types of accommodation [7][8] Group 3: Other Travel-Related Costs - Road tolls can be deducted based on the VAT electronic invoice amount, with specific calculations for bridge and lock tolls [9] - Long-distance bus tickets without passenger identity information are not allowed as tax deduction documents [8]

Group 1 - The core viewpoint emphasizes the strategic importance of developing the new energy vehicle (NEV) industry to promote energy-saving and low-carbon transformation in China's transportation sector [4] - The government has introduced tax incentives for NEV purchases, including exemption from vehicle purchase tax for vehicles purchased between January 1, 2024, and December 31, 2025, with a maximum exemption of 30,000 yuan per vehicle [4] - For NEVs purchased between January 1, 2026, and December 31, 2027, the vehicle purchase tax will be halved, with a maximum reduction of 15,000 yuan per vehicle [4] Group 2 - Pure electric passenger vehicles and fuel cell passenger vehicles are exempt from vehicle and vessel tax, while other types of NEVs, including pure electric commercial vehicles and plug-in hybrid vehicles, also enjoy tax exemptions [4] - Only vehicles listed in the joint directory published by the Ministry of Industry and Information Technology and the State Taxation Administration are eligible for these tax benefits [4] Group 3 - Taxpayers must declare and pay vehicle purchase tax within 60 days from the date of vehicle acquisition [10] - Taxpayers are required to pay the vehicle purchase tax before registering the vehicle with the traffic management department [11] - If the declared taxable price of the vehicle is significantly low without justification, the tax authority may adjust the taxable amount based on market average prices [13]

Core Viewpoint - The article discusses the optimization of the tax credit management system in China, specifically the "Tax Payment Credit Management Measures," which aims to enhance taxpayer compliance and promote the integrity of the tax system [7][8]. Group 1: Tax Credit Management Measures - The new measures include a detailed list of indicators for evaluating taxpayer credit, with specific penalties for various infractions, such as failing to report taxes on time or providing false information [6][9]. - The measures are designed to encourage self-discipline among taxpayers and improve overall compliance with tax laws [7][8]. Group 2: Penalties and Infractions - Specific infractions include failing to file tax returns on time, with penalties ranging from 5 points for minor infractions to direct disqualification for serious offenses like tax evasion [10][11]. - The system categorizes taxpayers based on their compliance history, with severe penalties for those classified as "D-level" due to significant tax violations [12][13]. Group 3: Application and Eligibility - The measures apply to all enterprises that have completed tax information confirmation and identity reporting, with individual businesses also eligible to voluntarily apply for credit management [27][28]. - New businesses must wait for a full evaluation year before their credit level can be assessed, ensuring that only compliant entities are recognized [29][30].

Core Viewpoint - The article discusses various tax policies in Shanxi Province, including personal income tax refunds, deed tax reductions, and exemptions from value-added tax for housing transactions, aimed at stimulating the real estate market and providing financial relief to taxpayers [8][17][20]. Tax Refund Policy - From January 1, 2024, to December 31, 2025, taxpayers who sell their own housing and purchase new housing within one year will receive a refund of the personal income tax paid on the sale [8]. - The refund standard states that if the selling price of the current housing equals or exceeds the new purchase amount, the entire personal income tax paid will be refunded [11]. - If the new purchase amount is less than the selling price, the refund will be proportional to the new purchase amount relative to the selling price [12]. Deed Tax Reduction Policy - Starting December 1, 2024, the deed tax rate will be reduced to 1% for individual purchases of housing with an area of 140 square meters or less, and 1.5% for those exceeding this area [17]. - For families, the deed tax rate will be 1% for housing of 140 square meters or less and 2% for larger properties [17]. Value-Added Tax Exemption Policy - Effective December 1, 2024, individuals selling housing purchased for more than two years will be exempt from value-added tax [20]. - This exemption previously applied only to non-ordinary housing in major cities like Beijing, Shanghai, Guangzhou, and Shenzhen, which will no longer be enforced [21]. Loan Interest Deduction Policy - Taxpayers can deduct housing loan interest expenses at a fixed rate of 1,000 yuan per month for a maximum of 240 months, applicable only to the first housing loan [22][23].

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 discusses the eligibility for tax deductions on housing loan interest after transitioning from commercial loans to housing provident fund loans, emphasizing that taxpayers can continue to enjoy these deductions under certain conditions [2][3][4]. Group 1: Transition from Commercial Loans to Housing Provident Fund Loans - Taxpayers who switch from commercial loans to housing provident fund loans can continue to enjoy the housing loan interest tax deduction if the new loan meets the first-time home loan interest rate conditions [2]. - The process for claiming the deduction involves reporting the new loan contract number through the personal income tax APP [2]. Group 2: Loan Replacement and Tax Deductions - Taxpayers who replace existing loans with new loans under the policy for reducing existing first-home loan rates can still enjoy the housing loan interest tax deduction, as long as the property remains the same [3]. - It is important for taxpayers to update their loan contract number in the personal income tax APP to ensure they continue receiving the deduction [3]. Group 3: Eligibility for Tax Deductions on New Loans - Taxpayers who have not previously enjoyed the housing loan interest tax deduction can start receiving it once they begin repaying their loans at the first-home loan interest rate [4]. - Similar to previous cases, the reporting of loan information through the personal income tax APP is necessary to claim the deduction [4].