Group 1 - The article discusses the provisions of the Individual Income Tax Law of the People's Republic of China, specifically regarding the calculation of taxable income for residents, which includes deductions for various expenses and social insurance contributions [3] - It highlights that flexible employment individuals can deduct their social insurance contributions from their taxable income [3] - The article provides a step-by-step guide on how to query payment certificates through Alipay or WeChat [4] Group 2 - The article outlines the process for declaring special deductions using the Personal Income Tax APP, detailing the steps for annual comprehensive income settlement [7] - It emphasizes the importance of ensuring that the reported information complies with policy regulations to avoid being recorded for dishonest reporting [8] - The article mentions the ongoing annual related party reporting work, which consists of 22 forms, including sections for related party transactions and country reports [13] Group 3 - It specifies the conditions under which resident enterprises must conduct related party reporting, particularly for those with significant business transactions or designated as country report entities [16][30] - The article details the requirements for preparing documentation for related party transactions, including local documentation and special matters documentation based on transaction amounts [41][44] - It provides guidance on the timeline for preparing and submitting these documents, emphasizing the need for compliance with tax authority requests [48][52]

欢迎扫描下方二维码关注： 1. 参加"跨校联合培养"需要到国外读书几年的，是否可以按照子女教育扣除? 答： 一般情况下，参加"跨校联合培养"的学生， 原学校继续保留学生学籍 ，子女在国外读书期间， 父母可以享受子女教育专项附加扣 除。 2. 纳税人参加夜大、函授、现代远程教育、广播电视大学等学习，是否可以享受继续教育扣除? 答： 纳税人参加夜大、函授、现代远程教育、广播电视大学等学习， 所读学校为其建立学籍档案的，可以享受学历(学位)继续教育扣除 。 3. 大病医疗支出中，纳税人年末住院，第二年年初出院，这种跨年度的医疗费用，如何计算扣除额?是分两个年度分别扣除吗? 答： 纳税人年末住院，第二年年初出院，一般是在出院时才进行医疗费用的结算。纳税人申报享受大病医疗扣除， 以医疗费用结算单上 的结算时间为准 ，因此，该医疗费用支出属于是第二年的支出。 热点梳理 问答来啦 现在正值个税年度汇算期间，有纳税人来电咨询关于个人所得税专项附加扣除的相关问题，这一期申税小微收集整理了一篇专题问答，大 家快一起来看看吧~ 12366 4. 我有一套住房，是公积金和商贷的组合贷款，公积金中心按首套贷款利率发放，商业银行贷款按普 ...

Group 1 - The article emphasizes the importance of related party reporting and the preparation of contemporaneous documentation for taxpayers in compliance with the relevant tax regulations [1][2][3] - Taxpayers engaged in transactions with related parties in 2024 must submit related party reports, with specific conditions outlined for different types of enterprises [3][4] - The deadline for submitting the related party reports for the 2024 fiscal year is set for May 31, 2025, with provisions for extensions if necessary [6] Group 2 - Taxpayers must prepare contemporaneous documentation if they meet certain criteria, such as engaging in cross-border related transactions or exceeding specified transaction thresholds [10][11] - Local documentation is required for enterprises with significant asset transfers, including tangible and intangible assets, with specific monetary thresholds defined [12][13] - Exemptions from documentation requirements apply to enterprises that only engage in related transactions with domestic parties during 2024 [16] Group 3 - The preparation and submission timelines for the required documentation are clearly outlined, with local and special documentation due by June 30, 2025 [18] - Taxpayers are encouraged to utilize the electronic tax bureau for submitting their reports and documentation to streamline the process [18] - For any uncertainties regarding related party reporting and contemporaneous documentation, taxpayers are advised to consult with tax authorities [19]