答:根据《中华人民共和国印花税法》所附 《印花税税目税率表》中列明的合同为印花税 的应税合同。 欢迎扫描下方二维码关注： 所有合同是否都需要缴纳印花税? | 科 | 目 | ન્દ્ર Bil | 备 注 | | --- | --- | --- | --- | | 合同(指书 | 借款合同 融资租赁合同 买卖合同 | 借款金额的万分之零 点五 租金的万分之零点五 价款的万分之三 | 指银行业金融机构、 经国务院银行业监督 管理机构批准设立的 指动产买卖合同(不 句括个人书立的动产 | | | | | 其他金融机构与借款 | | | | | 人(不包括同业拆借) | | | | | 的借款合同 | | | | | 买卖合同) | | | 承揽合同 | 报酬的万分之三 | | | 面合同) | 建设工程合同 | 价款的万分之三 | | | | 还输合同 | 运输费用的万分之三 | 指货运合同和多式联 运合同(不包括管道 | | | | | 还输合同) | | | 技术合同 | 价款、报酬或者使用 | 不包括专利权、专有 | | | | 费的万分之三 | 技术使用权转让书据 | | | 租赁合同 | 租金的千分之一 ...

欢迎扫描下方二维码关注： 所有车辆都需要申报缴纳车辆 购置税 组团 不是所有的车辆都需要申报缴纳车辆购 置税。 根据《中华人民共和国车辆购置税法》第 一条规定: 应税车辆包括: 汽车、有轨电车、汽车挂 车、排气量超过一百五十毫升的摩托车。 《财政部 税务总局关于车辆购置税有关具 体政策的公告》（财政部 税务总局公告2019年 第71号）第一条对应税车辆范围进行了进一步 明确: 地铁、轻轨等城市轨道交通车辆,装载 机、平地机、挖掘机、推土机等轮式专用 机械车,以及起重机(吊车)、叉车、电 动摩托车，不属于应税车辆。 根据《财政部 税务总局 工业和信息化部 关于延续和优化新能源汽车车辆购置税减免政 策的公告》(财政部 税务总局 工业和信息化 部公告2023年第10号）规定： "对购置日期在2024年1月1日至2025年 12月31日期间的新能源汽车免征车辆购 置税,其中,每辆新能源乘用车免税额不 超过3万元；对购置日期在2026年1月1日 至2027年12月31日期间的新能源汽车减 半征收车辆购置税,其中,每辆新能源乘 用车减税额不超过1.5万元。" H区 购买二手车不需要缴纳车购税 是否缴税要区分不同情况。 根 ...

欢迎扫描下方二维码关注： 馆中徜徉书海，还是在社团活动中闪闪发光。 今天，#国际大学生节 ,是属于你的节日! 青春，是无限可能，是即将奔赴的远方；在 这个特别的日子里，我们想为你送上一份鼓 励与祝愿,这些政策,参与并支持着你的现 在与未来。 DDDDDDDD 1. 个人所得税专项附加扣除- 子女教育 你安心求学的背后, 也有税收的支持！ 。 你的父母因你正在接受全日制学历教育，可以享受 每月2000元的子女教育专项附加扣除。这意味着他 们可以少缴个人所得税，这是国家对你家庭教育的 隐性支持。 政策内容 ● 根据《国务院关于印发个人所得税专项附加扣除暂 行办法的通知》（国发〔2018〕41号）第五条及 《国务院关于提高个人所得税有关专项附加扣除标 准的通知》（国发〔2023〕13号）第二条规定: 纳税人的子女接受全日制学历教育的相关支出，按 照每个子女每月2000元的标准定额扣除。 · 学历教育包括: 高中阶段教育 普通高中, 小学 中等职业、 初中教育 技工教育 篇等教育 大学专科、大学本科、 硕士研究生、博士研究生教育 年满3岁至小学入学前处于学前教育阶段的 子女,按上述规定执行。 DDDDDDDD 2. ...

#数据 财政部：1—10月，全国一般公共预算收入186490亿元，同比增0.8%。其中，全国税收收入153364亿元，同比增长1.7%；非税收入33126亿元，同比下降3.1%。印花税3781亿元，同比增长29.5%。其中，证券交易印花税1629亿元，同比增长88.1%。国有土地使用权出让收入24982亿元，同比下降7.4%。1—10月，全国一般公共预算支出225825亿元，同比增长2%。社会保障和就业支出37742亿元，同比增长9.3%。 ...

Core Viewpoint - The article discusses the tax policies related to cross-border trade, focusing on five key questions regarding the taxation of rental income and related issues [2]. Group 1: Taxation of Rental Income - For one-time rental income received across fiscal years, the value-added tax (VAT) should be declared and paid in the month the income is received, as per the relevant regulations [8]. - One-time rental income can be recognized and reported in installments over the lease term, provided the contract specifies that the rental period spans multiple years and the payment is made in advance [9][10]. - The stamp duty on rental contracts is applicable and can be assessed quarterly, annually, or per transaction, according to the stipulations in the stamp tax law [10].

Group 1 - The article discusses the tax obligations for foreign enterprises providing services in China, particularly focusing on the withholding tax on corporate income [5][6][9] - It outlines the procedures for converting foreign currency payments into RMB for tax calculations, specifying the exchange rate to be used based on the date of the tax obligation [5][6] - The article references relevant tax regulations, including the "Interim Measures for Tax Administration of Non-Resident Enterprises Engaged in Contracting Projects and Providing Services" [9][14] Group 2 - It explains how to handle the taxation of rental income that spans multiple years, indicating that such income should be reported in the month it is received [14][15] - The article clarifies the conditions under which stamp duty applies to contracts, emphasizing that it is based on the actual contract amount [16][17] - It also addresses the timing of VAT obligations for rental income, stating that the tax obligation arises when the payment is received or when an invoice is issued [14][15]

Core Viewpoint - The article discusses the continuation of tax exemption policies for cultural publications, specifically focusing on the VAT exemption for books and related materials until December 31, 2027 [2]. Group 1: Tax Policies - Publications are defined as books, newspapers, periodicals, audio-visual products, and electronic publications published according to the regulations of the State Council's publishing administration [2]. - From now until December 31, 2027, there will be no VAT imposed on the wholesale and retail of books [2]. - Subscription certificates between various issuing units and between issuing units and subscribers or individuals are temporarily exempt from stamp duty [2]. - Electronic publications that have already benefited from VAT refund policies as software products cannot apply for the VAT pre-collection and post-refund policy under this announcement [2].

Group 1 - The article provides a guide for taxpayers on how to check their employment information and rectify any discrepancies in the personal income tax app [4][5] - It emphasizes the importance of verifying employment details to prevent misuse of personal information by unauthorized entities [5] - The article outlines the steps for filing a complaint if a taxpayer finds that their information has been used by an employer they have never worked for [5] Group 2 - The article discusses the procedures for handling invoices that need to be voided or corrected due to sales returns or errors, according to the regulations set by the State Taxation Administration [12] - It specifies that paper invoices must be returned and marked as "void" or "red" invoices must be issued in case of errors or returns [12] - The article also mentions the requirements for electronic invoices in similar situations, highlighting the need to follow specific guidelines for issuing red invoices [12]

Group 1 - The article discusses the tax reporting requirements for various types of operators and personnel within internet platforms, emphasizing the importance of accurate information submission [4] - It provides detailed guidance on filling out specific tax reporting forms, including those for operators, personnel, and platform enterprises [4] - The article highlights the significance of compliance with tax regulations to avoid penalties and ensure proper tax management [4] Group 2 - It outlines the tax implications for changes in taxable contracts and property transfer documents, specifying how to handle changes in reported amounts [9][10] - The article explains the tax basis for business account books, indicating that the taxable amount should reflect the total of paid-in capital and capital reserves [10][11] - It details the tax obligations for property taxes related to financing leases, stating that the lessee is responsible for paying property tax based on the residual value of the property [12]

Core Points - The article discusses the modification of the Environmental Protection Tax Law in China, specifically the introduction of a pilot program for taxing volatile organic compounds (VOCs) emitted by enterprises and other operators [2][3]. Group 1: Legislative Changes - The National People's Congress Standing Committee has decided to amend the Environmental Protection Tax Law to include a new provision for taxing VOCs, which will be implemented through a pilot program [2]. - The State Council is tasked with establishing the pilot program's implementation methods, which will be reported to the National People's Congress Standing Committee for record [3]. Group 2: Taxation Framework - The amendment allows the State Council to set reasonable tax ranges and amounts based on the characteristics of VOCs, improve monitoring technologies, and enhance collaboration to expedite the pilot program [2]. - The pilot program will be reviewed within five years of its implementation, with recommendations for legal amendments to be submitted to the National People's Congress Standing Committee [3].