Core Points - The article discusses tax policies related to the purchase and use of specialized equipment for environmental protection, energy conservation, and safety production, highlighting the eligibility for tax credits during annual tax settlements [5][6]. Group 1: Tax Credit Policies - Companies can enjoy tax credit policies when filing tax returns, applicable both at the time of declaration and during annual tax settlement [4]. - The specialized equipment eligible for tax credits includes those listed in the "Environmental Protection Specialized Equipment Corporate Income Tax Preferential Directory" (2017), "Energy Conservation and Water Saving Specialized Equipment Corporate Income Tax Preferential Directory" (2017), and "Safety Production Specialized Equipment Corporate Income Tax Preferential Directory" (2018) [5]. Group 2: Equipment Transfer and Tax Obligations - If a company transfers or leases specialized equipment within five tax years after its acquisition, the tax benefits must cease in the month the equipment is no longer in use, and any previously credited corporate income tax must be repaid [6]. Group 3: Documentation Requirements - Companies must provide specific documentation to claim tax credits, including purchase invoices for specialized equipment, contracts for equipment obtained through financing leases, and proof of actual usage [8].

Group 1 - The article provides a detailed guide on the process of property tax and urban land use tax declaration, emphasizing the need for tax source information collection before filing [2][3][4] - Taxpayers must enter basic information such as property or land ownership certificate numbers during the tax source collection process [3][4] - For taxpayers with rental properties, specific information regarding rental income and property value must be accurately reported [3][4] Group 2 - The declaration and payment process is streamlined, allowing taxpayers to select multiple tax types for submission and confirm data before finalizing [6][8] - If there are errors in the declaration data, taxpayers are instructed to modify the tax source information before resubmitting [7] - A list of collected tax source information is available for viewing, modification, and deletion, with restrictions on deleting already declared sources [9]

Group 1 - The article discusses the taxation scope of agricultural products as per the Ministry of Finance and the State Administration of Taxation's notification, emphasizing that agricultural producers selling self-produced agricultural products are exempt from VAT, while those selling purchased or processed products are not exempt [2] - It specifies that refined tea produced from self-grown tea leaves is subject to VAT and does not qualify for the exemption applicable to self-produced agricultural products [2] Group 2 - The article includes a Q&A section regarding stamp duty, clarifying that only contracts listed in the Stamp Tax Law are subject to stamp duty [7] - It provides a detailed stamp tax rate table for various contracts, including borrowing contracts, financing lease contracts, sales contracts, and others, with specific rates outlined for each type [9][8] - The article mentions that if the amount in a taxable contract is not specified, the taxpayer must declare and pay stamp duty based on the actual settlement amount in the next tax declaration period [11][12]

Group 1 - The article discusses the adjustment of the upper and lower limits for the payment base of employee basic pension insurance, unemployment insurance, and work injury insurance in the province for the year 2025, with the upper limit set at 22,795 yuan/month and the lower limit at 4,650 yuan/month [2] - Employers can pay the adjusted insurance fees through the social insurance fee management client starting from October 2025, with the deadline for completing the payment by December 2025 without incurring late fees [2] - The article provides a step-by-step guide for employers on how to declare and pay the adjusted social insurance fees [2] Group 2 - The article mentions that personal contracts for buying cars do not require stamp duty, as they are classified as personal contracts for movable property [8][9] - It highlights that not only car purchases but also personal purchases of furniture, appliances, and housing transactions are exempt from stamp duty [9] - The article emphasizes that electronic orders made online with e-commerce operators are also exempt from stamp duty [9] Group 3 - The article outlines various tax benefits available during the upcoming long holiday, including VAT exemptions for cultural and sports service ticket revenues and simplified tax collection methods for certain service providers [11][13][16] - It details the "immediate buy and refund" policy for outbound tourists, allowing them to claim refunds on purchases made in designated stores [12] - The article also mentions tax exemptions for land and property used by religious sites and parks, as well as reduced income tax rates for small-scale taxpayers [20][21]

Core Viewpoint - Companies can deduct charitable donations from their taxable income under specific regulations, which incentivizes corporate philanthropy and supports public welfare initiatives [2][5]. Policy Regulations - According to the Corporate Income Tax Law and its implementation regulations, donations made by companies to qualified charitable organizations or government entities for public welfare activities can be deducted from taxable income up to 12% of the annual profit [2]. - Any portion of donations exceeding the 12% threshold can be carried forward and deducted within the next three years [2]. Determining Donation Amounts - The amount of charitable donations is confirmed based on the following principles: - For monetary donations, the actual amount received is recognized [4]. - For non-monetary donations, the fair value is used, and proof of fair value must be provided [4]. Eligibility for Tax Deduction - Not all donations qualify for tax deductions; only those made for legal charitable activities through recognized organizations are eligible [6][7]. - Donations must be made through qualified charitable organizations that are listed by the relevant government departments to ensure compliance and prevent tax evasion [7]. Example Calculation - For instance, if a company donates 1.5 million to establish a school and has an annual profit of 12 million, the deductible amount would be calculated as 12 million × 12% = 1.44 million, which is less than the donation amount, allowing for a deduction of 1.44 million [8].

Core Viewpoint - The article emphasizes the importance of understanding the stamp duty regulations in China, particularly which contracts are subject to stamp duty and the implications for businesses involved in various transactions [19][21]. Group 1: Taxable Contracts - All contracts need to pay stamp duty, but not all contracts are taxable. Taxable contracts include loan contracts, financing leases, sales contracts, construction contracts, transportation contracts, technology contracts, leasing contracts, custody contracts, and insurance contracts [19][20]. - If a sales contract is not signed, but there are orders or demand notes that establish a sales relationship and clarify the rights and obligations of both parties, stamp duty must still be paid [20]. Group 2: Tax Calculation Basis - For contracts and property transfer documents that do not specify an amount, the stamp duty is based on the actual settlement amount. If this cannot be determined, the market price at the time of contract signing is used [25][26]. - The tax basis for taxable contracts excludes the value-added tax (VAT) amount if it is specified. However, if VAT is not specified, the stamp duty is calculated based on the total contract amount [11][25]. Group 3: Refunds and Exemptions - If a contract is signed and later canceled, the paid stamp duty can be refunded. However, for unfulfilled taxable contracts, the paid stamp duty is not refundable or applicable to other tax payments [13]. - Small and micro enterprises can enjoy tax reductions and exemptions based on specific criteria, and they do not need to wait for annual income tax settlement results to apply for these benefits [27][28]. Group 4: Filing and Reporting - Taxpayers must file stamp duty returns even if no taxable transactions occurred during the reporting period. Zero returns are required [22]. - Taxpayers are allowed to collect stamp duty information outside of the tax period, but cannot submit returns for the same tax item that has already been reported [23].

欢迎扫描下方二维码关注： 个几 可人。 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。 根据《国家税务总局关于实施〈中 华人民共和国印花税法〉等有关事项 的公告》（国家税务总局公告2022年 第14号) 第一条第三款规定,印花税 按季、按年或者按次计征。 应税合同、产权转移书据印花税可 以按季或者按次申报缴纳,应税营业 账簿印花税可以按年或者按次申报缴 纳,具体纳税期限由各省、自治区、 直辖市、计划单列市税务局结合征管 实际确定。 境外单位或者个人的应税凭证印花 税可以按季、按年或者按次申报缴纳, 具体纳税期限由各省、自治区、直辖 市、计划单列市税务局结合征管实际 确定。 根据授权,国家税务总局大连市税 务局出台《国家税务总局大连市税务 局关于印花税纳税期限的公告》（国 家税务总局大连市税务局公告2022年 第3号），明确纳税期限如下: 纳税人书立的应税合同、产权转移 书据,按季计征印花税;不能按固定 期限计征的，可以按次计征。 纳税人的应税营业账簿,按年计征 印花税。 纳税人为境外单位或个人,在境内 有代理人的,以境内代理人为扣缴义 务人,按 ...

欢迎扫描下方二维码关注： 根据《财政部 税务总局 水利部关于印发〈水 资源税改革试点实施办法 〉的通知 》（ 财税 〔2024〕28号）第二条规定，在中华人民共 和国领域直接取用地表水或者地下水的单位和 个人，为水资源税纳税人，应当按照本办法规 定缴纳水资源税。像企业从江河、湖泊（含水 库）等水源地直接取水用于生产经营，或者从 地下取水，都是需要缴纳水资源税的。 但根据《财政部 税务总局 水利部关于印 发〈水资源税改革试点实施办法〉的通 知》（财税〔2024〕28号 ) 第三条规定 , 有下列情形之一的，不缴纳水资源税： 水资源税的税额是怎么确定的呢? (02) 不同行业有何区别? 往期链接 o 农村集体经济组织及其成员从本集体经济组 织的水塘、水库中取用水； o 家庭生活和零星散养、圈养畜禽饮用等少量 取用水; o 水工程管理单位为配置或者调度水资源取水; ο 为保障矿井等地下工程施工安全和生产安全 必须进行临时应急取（排）水; ○ 为消除对公共安全或者公共利益的危害临时 应急取水; o 为农业抗旱和维护生态与环境必须临时应急 取水。 (33). 一问一答丨购进农产品增值税政策 (32). 一问一答丨调整增 ...