欢迎扫描下方二维码关注： 在企业日常财税管理中，"不征税收入"这个词频频出现，准确理解不征税收入，已经成为企业合规经营的"必修课"。这份企业不征税收入详细 解读，帮您精准把控税务风险。 1.财政拨款 财政拨款是指各级人民政府对纳入预算管理的事业单位、社会团体等组织拨付的财政资金，但国务院和国务院财政、税务主管部门另有规定的除 外。 2.依法收取并纳入财政管理的行政事业性 收费、 政府性基金 （1）行政事业性收费是指依照法律法规等有关规定，按照国务院规定程序批准，在实施社会公共管理，以及在向公民、法人或者其他组织提供 特定公共服务过程中，向特定对象收取并纳入财政管理的费用。 （2）政府性基金是指企业依照法律、行政法规等有关规定，代政府收取的具有专项用途的财政资金。 3.国务院规定的其他不征税收入 国务院规定的其他不征税收入是指企业取得的，由国务院财政、税务主管部门规定专项用途并经国务院批准的财政性资金。 1 全国社会保障基金 对 社保基金理事会 、社保基金投资管理人管理的社保基金银行存款利息收入，社保基金从证券市场中取得的收入，包括买卖证券投资基金、 股票、债券的差价收入，证券投资基金红利收入，股票的股息、红利 ...

欢迎扫描下方二维码关注： 2026年度 个人所得税专项附加扣除 信息确认正在进行，有不少网友留言咨询相关问题，也有热心网友分享自己的经验。 第五步 有的是首次填报，有的是无变动，有的是今年信息需要修改或删除，具体操作 详见 《事关工资，今起确认！》 。今天，我们 梳理了子女 教育专项附加扣除首次填报的操作步骤及一组热点问答，希望对您有所帮助！ 首次填报如何操作？手把手教你 打开个人所得税App，选择"办&查"—"专项附加扣除"填报； 第一步 第二步 选择"子女教育 "之后，选择相应的扣除年度点击"确认"； 第三步 确认材料完备后，点击"准备完毕，进入填报"； 第四步 点击选择"子女信息"； 子女信息添加完成后，填写"子女教育信息"； | <返回 | 子女教育信息填写 | | | | --- | --- | --- | --- | | 基本信息 | 教育信息 设置扣除比例 | 申报方式 | | | 扣除年度 | | | | | 选择扣除年度 | 2026 | | | | 子女信息 | | | | | 选择子女 | | | | | 出生日期(3 | | | | | 子女教育信息 | | | | | 当前受教育阶 ...

Core Points - The article discusses various tax obligations and deadlines for businesses and individuals in Shanxi province, focusing on value-added tax, consumption tax, and other local taxes [8][9]. Tax Obligations - Taxpayers are required to declare and pay value-added tax, consumption tax, urban maintenance and construction tax, education fee surcharges, local education surcharges, cultural industry construction fees, personal income tax, corporate income tax, and other related taxes within specified periods [8][9]. - Specific deadlines for tax declarations and payments are outlined, indicating that various taxes must be reported and settled by the end of each month [8]. Additional Information - The article emphasizes the importance of compliance with tax regulations and encourages taxpayers to stay informed about their obligations [9].

Core Viewpoint - The article provides a comprehensive overview of the National Major Water Conservancy Project Construction Fund, detailing its purpose, collection scope, standards, deadlines, and reporting procedures. Group 1: Fund Overview - The National Major Water Conservancy Project Construction Fund is established to raise funds for significant water conservancy projects, ensuring their smooth implementation and promoting sustainable economic and social development [3]. - The fund primarily supports projects like the South-to-North Water Diversion Project and addresses subsequent issues related to the Three Gorges Project [3]. Group 2: Collection Scope - The fund is collected based on the sales of electricity, which includes sales to power users by provincial power grid enterprises, sales after deducting reasonable line losses, and sales to subsidiaries and overseas [5]. - Additional sources include self-generated electricity by enterprises and sales from local independent grids, excluding sales from provincial grid enterprises to local independent grid enterprises [5]. Group 3: Collection Standards and Deadlines - Collection standards vary by province, ranging from 0 to 4.1934375 cents per kilowatt-hour, with Chongqing's rate set at 1.96875 cents per kilowatt-hour [6]. - The fund is collected monthly, with payment obligations due by the 15th of each month, and a final settlement required by March 31 of the following year for relevant enterprises [6]. Group 4: Exemptions and Reporting Procedures - Distributed photovoltaic power generation for self-use is exempt from the fund collection as per the Ministry of Finance's notification [6]. - The fund's reporting uses a standardized form, with specific steps outlined for electronic tax bureau submissions, including daily reporting and annual settlement processes [10][15].

Core Viewpoint - The National Major Water Conservancy Project Construction Fund is established by the government to support major water conservancy projects, including the South-to-North Water Diversion Project and the Three Gorges Project, as well as to strengthen the construction of major water conservancy projects in the central and western regions of China [2]. Summary by Sections Basic Information - The fund was established in 2009, with the Ministry of Finance, the National Development and Reform Commission, and the Ministry of Water Resources issuing the "Interim Measures for the Collection and Use Management of the National Major Water Conservancy Project Construction Fund" [2]. - The fund is collected from the sales of electricity across the country, excluding the Tibet Autonomous Region, utilizing the price space from the cessation of the Three Gorges Project construction fund [2]. Collection Regions - The fund is raised nationwide, excluding the Tibet Autonomous Region [5]. Collection Standards - The collection standard varies from 0 to 4.1934375 cents per kilowatt-hour, depending on different provinces, autonomous regions, and municipalities [7]. Reporting Method - The fund is reported using a unified "Non-Tax Revenue General Declaration Form," and relevant power grid enterprises are responsible for collection and reporting to tax authorities [7]. Collection Period - The fund is collected monthly, with provincial power grid enterprises required to report and pay by the 15th of each month [7]. Preferential Policies - Certain policies exempt distributed photovoltaic power generation's self-consumed electricity from the fund [8]. - The collection standards have been reduced multiple times, including a 25% reduction in 2017 and 2018, and a 50% reduction starting from July 1, 2019 [10][11][12]. Budget Management - The fund is classified under government budget revenue, with contributions from provinces directly benefiting from the South-to-North Water Diversion and Three Gorges projects being fully submitted to the central treasury [13].

Revenue Summary - In March, the national general public budget revenue reached 16,333 billion yuan, a year-on-year increase of 0.25% [2] - Tax revenue amounted to 11,101 billion yuan, showing a year-on-year decline of 2.2%, while non-tax revenue was 5,232 billion yuan, increasing by 5.9% [2] - The value-added tax for January to March totaled 20,467 billion yuan, with a year-on-year growth of 2.1% [2] - Personal income tax for January to March was 4,540 billion yuan, reflecting a year-on-year increase of 7.1% [2] Expenditure Summary - In March, the national general public budget expenditure was 27,719 billion yuan, a year-on-year increase of 5.7% [3] - By the end of March, fiscal expenditure had completed 24.5% of the annual budget progress [3] - Key expenditure areas such as social security and employment, health, education, and transportation showed significant progress, with growth rates of 30.8%, 27.4%, 25.2%, and 24.8% respectively [3] Central and Local Government Expenditure - Central government budget expenditure for January to March was 8,717 billion yuan, up 8.9% year-on-year, while local government expenditure was 64,098 billion yuan, increasing by 3.6% [4] - Future central fiscal expenditure is expected to maintain a strong trend, particularly in light of new fiscal reforms [4] Government Fund Budget - In March, the national government fund budget revenue saw a year-on-year decline of 11.7%, with land use rights revenue dropping by 16.5% [6] - Total government fund budget revenue for January to March was 9,247 billion yuan, down 11% year-on-year [6] - Government fund budget expenditure in March increased by 27.9% year-on-year, supported by the accelerated issuance of local government special bonds [7] Infrastructure Investment - Infrastructure investment in the first quarter grew by 5.8%, with water management and water transport investments increasing by 36.8% and 25.9% respectively [7] - The issuance of special bonds and long-term treasury bonds has accelerated, positively impacting infrastructure investment [7] Major Water Conservancy Projects - The national major water conservancy project fund budget for 2025 is set at 15.275 billion yuan, reflecting a growth of 7.6% [9] - Central government fund budget expenditure for major water conservancy projects is projected to grow by 29.2% [9]