Core Viewpoint - The article explains the differences between "taxable income" and "tax payable," detailing their definitions and calculation methods. Group 1: Definitions - Taxable income is the total revenue of an enterprise for each tax year, minus non-taxable income, exempt income, various deductions, and allowable carryforward losses from previous years [5][8]. - Tax payable is calculated by multiplying the taxable income by the applicable tax rate, then subtracting any tax reductions or credits as per the Corporate Income Tax Law of the People's Republic of China [6][11]. Group 2: Calculation Methods - The calculation of taxable income follows the accrual basis principle, where income and expenses are recognized in the period they occur, regardless of cash flow [8]. - Two methods for calculating taxable income are provided: 1. Direct calculation method: Total revenue minus non-taxable income, exempt income, deductions, and allowable carryforward losses [9][10]. 2. Indirect calculation method: Adjusting the total accounting profit by adding or subtracting amounts as per tax law adjustments [10][11]. Group 3: Policy Basis - The article references the Corporate Income Tax Law and its implementation regulations as the legal basis for the definitions and calculations discussed [12][25].

Group 1: Electric Vehicles Regulations - The energy consumption limit for pure electric passenger vehicles should not exceed the values specified in the standard GB 36980.1—2025 for corresponding models [3] - For plug-in hybrid vehicles, the equivalent all-electric range must be no less than 100 kilometers [3] - Fuel consumption limits for plug-in hybrid vehicles with a curb weight below 2510 kg should be less than 70% of the limits set in GB 19578—2024, while those above 2510 kg should be less than 75% [3] Group 2: Energy Consumption Testing - In electric consumption mode testing, vehicles with a curb weight below 2510 kg must consume less than 140% of the energy consumption limit specified in GB 36980.1—2025 [3] - For vehicles with a curb weight of 2510 kg and above, the limit is set at less than 145% of the specified energy consumption limit [3] - The energy consumption limits for vehicles with a maximum design total mass exceeding 3500 kg will follow the standards set for 3500 kg vehicles [3] Group 3: Other Technical Requirements - Other technical requirements will continue to follow the regulations outlined in the announcement regarding adjustments to the vehicle purchase tax for new energy vehicles [3] - The management and application requirements for the directory of new energy vehicles eligible for tax exemption will also be adhered to [3]

Group 1 - The article discusses the reporting requirements for internet platform enterprises regarding commissions and service fees paid to them by businesses operating on their platforms [3][4][6] - It provides examples illustrating how different entities within a platform should report their income and the associated fees, emphasizing the need for accurate reporting of total income and fees paid [4][5][6] - The article outlines the responsibilities of Multi-Channel Network (MCN) organizations and internet platform enterprises in reporting tax-related information for live-streaming income generated by network anchors [6][7][8] Group 2 - The article details the process for reporting tax information for network anchors and their associated MCN organizations, including the necessary forms and information required [7][9][10] - It explains various scenarios in which income from live-streaming is distributed among the platform, MCN, and network anchors, highlighting the importance of proper documentation and reporting [8][9][10] - The article emphasizes that if a platform operator is also an internet platform enterprise, they are not required to report the same information multiple times, streamlining the reporting process [11]

Taxation Overview - The article discusses various types of taxes in China, including value-added tax (VAT), consumption tax, customs duties, vehicle purchase tax, income tax, property and behavior taxes, and their implications for government revenue and consumer behavior [4][6][7]. Value-Added Tax (VAT) - VAT is levied on goods that undergo multiple production stages, with value added at each stage, leading to tax obligations for businesses [4]. - Certain special goods are subject to both VAT and consumption tax to promote rational consumption and reduce waste [4]. Consumption Tax - Consumption tax is aimed at discouraging excessive consumption of non-essential luxury goods, thereby promoting healthier consumption habits [4]. Customs Duties - Customs duties are imposed on imported and exported goods, serving to increase national revenue and regulate trade [5]. Vehicle Purchase Tax - A one-time vehicle purchase tax is applicable when buying a new car for personal use, while second-hand cars that have already paid this tax are exempt [5]. Income Tax - Income tax includes personal income tax and corporate income tax, where higher income levels result in higher tax rates, promoting fairness [6]. - Corporate income tax is generally fixed but may have exceptions for high-tech industries that receive tax incentives [6]. Property and Behavior Taxes - This category encompasses various taxes related to property and specific behaviors, such as property tax, contract tax, and environmental protection tax [7]. - Taxes are used to guide public behavior, such as reducing smoking through tobacco taxes and minimizing pollution through environmental taxes [7]. Export Tax Policies - Export enterprises are exempt from VAT on exported goods, with the corresponding input tax refunded. If the exported goods are subject to consumption tax, it is also refunded [16][18]. - Conditions for tax exemption include proper registration and documentation for export activities [20][22].