Core Viewpoint - The article discusses the tax exemption policies for heating enterprises in China, specifically regarding the exemption of value-added tax (VAT) on heating fees collected from residents until the end of the 2027 heating period [7][9]. Group 1: Tax Exemption Policies - Heating enterprises will be exempt from VAT on heating fees collected from residents until the end of the 2027 heating period [7]. - The exemption applies to heating fees collected directly from residents, through other units, or paid by units on behalf of residents [7][9]. - Exempted VAT income must be accounted for separately, and the calculation of the exempted VAT should be based on the proportion of actual income received from residents [7][9]. Group 2: Property Tax Exemption - Heating enterprises providing services to residents will also benefit from exemptions on property tax and urban land use tax for the facilities and land used for heating services until the end of the 2027 heating period [7][9]. Group 3: Definition and Scope - The heating period is defined as the time from the start of heating in the second half of the year to the end of heating in the first half of the following year [7]. - The "Three Norths" region includes various provinces and municipalities such as Beijing, Tianjin, and Inner Mongolia, which are significant areas for heating services [7]. Group 4: Compliance and Reporting - Enterprises must accurately report their exempt sales in tax declarations, distinguishing between exempt and taxable sales [14][15]. - The article emphasizes the importance of compliance with tax reporting requirements to benefit from the exemption policies [15].

Core Viewpoint - The article discusses the classification and taxation of extraneous fees in the context of value-added tax (VAT) in China, detailing which fees should be included in sales revenue for tax purposes and which can be excluded [2][3]. Group 1: Definition and Classification of Extraneous Fees - Extraneous fees include various charges such as handling fees, penalties, and packaging fees that are collected from buyers, as defined by the "Interim Regulations on Value-Added Tax" [2]. - Certain fees are explicitly excluded from being classified as extraneous fees, including consumption tax collected on behalf of the government and certain transportation fees under specific conditions [2]. Group 2: Calculation and Payment of VAT on Extraneous Fees - The sales amount for VAT purposes includes all price and extraneous fees collected by the taxpayer, excluding the output tax [2]. - Extraneous fees and overdue packaging deposits are considered taxable income and should be converted to non-taxable income for VAT calculation [2]. Group 3: Invoicing for Extraneous Fees - The tax category for extraneous fees should align with the main price, using the same coding [2]. - Invoices for extraneous fees can be issued either combined with the sale of goods or services or separately [2]. Group 4: Examples of Extraneous Fees - An example is provided where a landlord charges a penalty for early lease termination, which qualifies as an extraneous fee subject to VAT [3]. - Another example illustrates that a non-refundable deposit does not constitute an extraneous fee as it does not accompany a taxable sale [3].