跟随房产君，看看今天有哪些大事小情发生： 【牛津连续十年蝉联高等学府榜首】 近期，2026年泰晤士高等教育世界大学排名（Times Higher Education World University Rankings）发布。 这份全球最佳大学榜单涵盖了来自115个国家和地区的2,191所院校，并对这些高校在五大领域（教学、研究环境、研究质量、国际视野、行业）的表现进 行了研究。 结果发现：英国牛津大学连续十年蝉联榜首，这主要得益于其在研究环境方面获取了高分。普林斯顿大学升至并列第三，成为今年唯一一所取得历史最好 成绩的美国大学。在中国，有五所大学进入前40名，比去年的三所有所增加。 | Institution | Country | Rank 2026 | Rank 2025 | | --- | --- | --- | --- | | University of Oxford | UK | 1 | 1 | | Massachusetts Institute of Technology | us | 2 | 2 | | Princeton University | US | =3 | 4 | | Univers ...

欢迎扫描下方二维码关注： ツ収入甲加外,山口止止辺満进一少甲加工 述两类出口收入的具体情况。(主表增加"自 营出口收入""委托出口收入"项目,由涉及出 口业务的企业填报。) 本年累计金 预缴税款计算 营业收入 其中:自营出口收) 1.1 托出口收 1.3 出口代理费收入 代理企业要注意: 准确提供委托方信息 从事代理出口业务的企业,应将其出口代 理费收入纳入营业收入进行申报,并申报具 体情况。(主表增加"出口代理费收入"项目， 由代理出口企业填报。) 本年累计金 预缴税款计算 额 营业收入 其中:自营出口收入 1.1 1.2 委托出口收入 出口代理费收入 以代理,包括以市场采购贸易、外贸综合 服务等方式代理出口货物的企业,在预缴申 报时需要附报《代理出口企业受托出口情况 汇总表》,提供委托其出口货物的委托方基础 信息和出口金额情况。出口货物涉及多个环 节的,应填报实际委托出口方基础信息和出 口金额等情况。 口企业受托出口情况汇总表 =180; 1 BB Tips1: 实际委托出口方是指出口货物的实际 生产销售单位,原则上应为境内主体。企业 未准确报送实际委托出口方基础信息和出 口金额的,比如填报的是报关行、货 ...

欢迎扫描下方二维码关注： 第四步: 点击"房产税"或"城镇土地使用税"-"确定"。 第五步：点击"税源采集"，跳转至"城镇土地使用税 房产 税税源明细表"界面，自动带出已有的土地信息，房屋信 息。可通过点击税源信息中的"城镇土地使用税税源信 息"、"房产税税源信息"切换查看。 chips 城镇土地侵用 日报名局 基本信息页面保存完毕后点击"下一步"，进入应税明细 信息界面。 如无需修改基本信息，也可直接点击税源后方"应税明细" 进入，点击需修改时间段后方的"变更"。根据实际需要 修改从价信息中的"其中：出租房产原值"、"其中：出租 房产面积"等出租相关信息，再切换维护相应的从租信 息。 更正往期已申报的税源信息, 需进行如下操作: 第一步: 登录电子税务局, 依次点击"我要办税"-"税费申报 及缴纳"-"申报更正与作废"。 第二步：进入模块后可根据"申报日期"或"税款所属期" 查找对应属期的《城镇土地使用税 房产税纳税申报表》,点 士"雷下"坎坷 修冰白十冊甜甜酒信自即可 责任编辑：李嘉欣 来源太原税务 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 ...

s | 情形 欢迎扫描下方二维码关注： 企业资产运营中,转卖使用过的二手车很常见。但 您可能不知道,一般纳税人和小规模纳税人在二手车 转卖的发票开具环节,规定大不相同。这些差异影响 着企业税务处理和收益。下面,就为您详细剖析其中 的区别。 A公司是一般纳税人,适用3%减按2%征收增 值税政策,是否可以开具增值税专用发票? 1 根据《国家税务总局关于增值税简易征收政策 有关管理问题的通知》 (国税函〔2009〕90号) 以及《国家税务总局关于简并增值税征收率有关 问题的公告》（国家税务总局公告2014第36号） +n == 般纳税人销售自己使用过的 固定资产,凡根据财税〔2008〕 170号和财税〔2009〕9号文件等 规定,适用按简易办法依3%征收 率减按2%征收增值税政策的,应 开具普通发票,不得开具增值税 司法第。 享受减税如何缴税?按下列公式计算应纳税额： 销售额 =含税销售÷ (1+3%) 应纳税额 =销售额×2% 2 根据《国家税务总局关于营业税改征增值税试 点期间有关增值税问题的公告》（国家税务总局 公告2015年第90号）规定 纳税人销售自己使用过的固定 资产,适用简易办法依照3%征收 率减按2 ...

欢迎扫描下方二维码关注： 电子税务局可办理， 出口退税真方便! .1万元 ✪ 企业账号: ::: 收到出口退税91000元 退税到账比预期还快! 资金 运转起来，压力小多了，可 以计划扩大贸易规模啦! 8 > @厦门税务 出口退税 辅导专题 来源： 厦门税务 供稿：同安区税务局 第二税务分局 编发：纳税服务和宣传中心 咱们公司是外贸型出口企业（增值税一 般纳税人），以出口100万元的服装为 例，进货专票上注明销售额70万，税 率13%，税额9.1万元，该批服装出口 退税率为13%。 F 提供货物 外贸企业 申请退税 出口货物 海外客户 应退税额: 70万x13% = 9 - 出口业务不仅能赚取利 润，还能出口退税。 来源厦门税务 欢迎扫描下方二维码关注： 1. 如何查询出口退税率？ 2. 生产企业出口货物劳务免抵退税申报流程 3. 外贸企业出口货物劳务免退税申报流程 4. 外贸企业一笔出口业务对应多张出口发票或进项发票，该如何办理申报？ 5. 出口退税申报后，如何查询退税进度？ 6. 外贸企业出口退税申报有误，怎么办？ 7. 取得《出口货物转内销证明》后如何勾选抵扣和填写申报表？ 8. 推荐收藏→《出口货物转 ...

欢迎扫描下方二维码关注： 要点三: | 纳税地点 01 纳税人为单位的 应当向其机构所在地的主管税务机关申 报缴纳印花税。 02 | 纳税人为个人的 应当向应税凭证书立地或者纳税人居住 地的主管税务机关申报缴纳印花税。 03 | 不动产产权发生转移的 纳税人应当向不动产所在地的主管税务 机关申报缴纳印花税。 证券登记结算机构为证券交易 04 印花税的扣缴义务人 应当向其机构所在地的主管税务机关申 报解缴税款以及银行结算的利息。 要点三: | 纳税义务发生时间 印花税的纳税义务发生时间为 纳税人书立应税凭证或者完成证券交易 的当日。 证券交易印花税扣缴义务发生时间为 证券交易完成的当日。 要点四: ) 纳税期限 印花税按季、按年或者按次计征。 实行按季、按年计征的，纳税 按季、按年 人应当自季度、年度终了之日 起十五日内申报缴纳税款; 实行按次计征的，纳税人应当 自纳税义务发生之日起十五日 按次 内申报缴纳税款。 证券交易印花税按周解缴。证 券交易印花税扣缴义务人应当 按周 自每周终了之日起五日内申报 解缴税款以及银行结算的利 息。 来源：新疆税务 往期内容 来源 新疆税务 欢迎扫描下方二维码关注： 温馨提醒： ...

Group 1 - The basis for calculating the stamp duty on equity transfer is determined by the amount listed in the property transfer document, excluding the part of the equity that has not been actually contributed after subscription [1] - Individuals transferring non-listed company equity are required to pay stamp duty according to the property transfer document [2] - The tax rate for equity transfer documents is 0.05% of the transaction price [2] Group 2 - If there is an error in the calculation of VAT listed in the taxable document, the taxpayer must adjust the VAT and re-determine the tax basis for stamp duty [3] - If the amount listed in the contract differs from the actual settlement amount, the tax basis for stamp duty is based on the listed amount unless it is changed [3] Group 3 - Electronic contracts are treated as written contracts for the purpose of stamp duty, and thus are subject to the same tax obligations [3] - Personal electronic orders with e-commerce operators are exempt from stamp duty [3] Group 4 - Taxpayers must file a zero declaration for stamp duty even if no taxable activities occurred during the quarter or year [3]

Revenue and Expenditure Trends - From January to August 2025, the combined revenue growth rate of the first and second accounts was 0%, maintaining stability compared to the previous value of 0%[2] - The combined expenditure growth rate was 8.9%, slightly down from 9.3% in the previous period, indicating a small decline in expenditure growth[2] - The revenue growth was primarily supported by a significant increase in stamp duty, which contributed 0.8 percentage points to the overall tax revenue growth[5] Tax Revenue Insights - Stamp duty (including securities transaction stamp duty) saw a year-on-year growth of 27.4%, up from 20.7% previously, with securities transaction stamp duty increasing by 81.7% compared to 62.5% earlier[5] - The number of new A-share accounts opened in August reached 2.6503 million, representing a 165% increase year-on-year and a nearly 35% increase month-on-month[15] - Non-tax revenue growth declined to 1.5%, significantly lower than the five-year average growth rate of 10.4%[10] Government Debt and Expenditure - The issuance of government bonds slowed down, with a total of 10.46 trillion yuan issued from January to August, which is 1.9 percentage points lower than the same period last year[20] - The expenditure growth rate for the first account was 3.1%, down from 3.4%, while the monthly year-on-year growth rate was 0.8%, a decrease from 3%[20] - Infrastructure spending saw a decline, with a growth rate of -5% for the four major infrastructure categories, while social security and education expenditures maintained stable growth rates of 10% and 5.6%, respectively[20] Land Revenue and Market Conditions - Government fund revenue from land sales continued to show seasonal lows, with a cumulative growth rate of -1.4% from January to August, worsening from -0.7% previously[17] - In August, land transfer revenue was 231.3 billion yuan, down from 267.9 billion yuan, with a cumulative growth rate of -4.7%[17] - The land market's performance is expected to depend heavily on the recovery of the real estate market, which currently shows weak demand indicators[17]

Revenue and Expenditure Trends - From January to August 2025, the combined revenue growth rate of the first and second accounts was 0% (previous value 0%) while the combined expenditure growth rate was 8.9% (previous value 9.3%) indicating stable revenue and a slight slowdown in expenditure growth[2] - The revenue improvement was primarily driven by a significant increase in stamp duty, which contributed 0.8 percentage points to the overall tax revenue growth[5] Tax Revenue Insights - Stamp duty (including securities transaction stamp duty) saw a year-on-year growth of 27.4% (previous value 20.7%), with securities transaction stamp duty increasing by 81.7% (previous value 62.5%)[15] - The number of new A-share accounts opened in August reached 2.6503 million, a 165% increase compared to the same period last year, reflecting strong market activity[15] Government Fund and Land Revenue - Government fund revenue showed a cumulative growth rate of -1.4% (previous value -0.7%), with land transfer revenue in August amounting to 231.3 billion yuan (previous value 267.9 billion yuan) and a cumulative growth rate of -4.7% (previous value -4.6%) indicating seasonal low performance[17] - The land market's performance is expected to depend heavily on the recovery of the real estate market, which currently shows weak demand[17] Debt Issuance and Expenditure Dynamics - The issuance of government bonds slowed down, with a total of 10.46 trillion yuan issued from January to August, representing a progress rate of 66.4%, which is lower than the previous year's rate by 1.9 percentage points[20] - Expenditure growth for the first account was 3.1% (previous value 3.4%), while the second account's expenditure growth rate was 30% (previous value 31.7%) indicating a slight decline in expenditure growth due to the slowdown in special bond issuance[21] Economic Risks - Risks include the potential for domestic economic recovery to fall short of expectations, policy implementation delays, and significant weaknesses in the real estate market[23]

Core Viewpoint - The article discusses the implementation of the new tax policies in Shanxi Province, focusing on the conditions and requirements for taxpayers to qualify for VAT refund policies, as well as the penalties for non-compliance with tax obligations [9][10]. Tax Policy Summary - The new VAT refund policy applies to taxpayers who meet specific criteria, including having an A or B credit rating and not having committed tax fraud or evasion in the past 36 months [9]. - Taxpayers must not have benefited from certain VAT policies since April 1, 2019, unless otherwise specified [9]. - The new policy will take effect on September 1, 2025, and applications already submitted will be processed under the previous regulations [10]. Compliance and Penalties - Taxpayers and withholding agents are required to comply with tax payment regulations, and failure to do so may result in penalties ranging from 50% to five times the amount of unpaid taxes [6][7]. - Withholding agents who fail to collect or remit taxes may face fines of 50% to three times the amount that should have been collected [7].