欢迎扫描下方二维码关注： 什么是教育费附加和地方教育附加？哪些人需要缴纳？如何计征？今天这篇干货，为您系统梳理教育费附加、地方教育 附加缴纳规定，赶紧转发收藏~ 教育费附加 是国家为扶持教育事业发展，计征用于教育的专项收入。 地方教育 附加 是各省、自治区、直辖市根据国家有关规定，为实施"科教兴省"战略，增加地方教育的 资金投入，促进本省、自治区、直辖市教育事业发展，开征的一项地方政府性基金。 缴费主体： 凡实际缴纳消费税、增值税 的单位和个人。 征收标准： 教育费附加、地方教育附加以单位和个人实际缴纳的增值税、消费税为计征依据，费率分别为 3% 、 2% ，与增值税、消费税同时计算缴纳。 易错点 增值税一般纳税人中，适用教育费附加、地方教育附加减半政策的小型微利企业的判定， 以企业所得税年度汇算清缴结果 为 准 。 缴纳义务人应选择与增值税、消费税相同的申报期限， 即按月、按季或按次 缴纳教育费附加、地方教 育附加。扣缴义务人在代扣代缴增值税、消费税时，应同时代扣代缴教育费附加和地方教育附加。 增值税 小规模纳税人原则上实行按季申报。 教育费附加、地方教育附加 缴费主体和征收标准 缴纳期限 01 02 03 ...

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，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 来源 山西税务税宣速递 欢迎扫描下方二维码关注： 有可親收优惠? 根据《财政部 税务总局 住房城乡建设部关 于完善住房租赁有关税收政策的公告》(财政 部 税务总局 住房城乡建设部公告2021年第24 号) 规定: 二、对企事业单位、社会团体以及其他组 织向个人、专业化规模化住房租赁企业出租住 房的,减按4%的税率征收房产税。 三、对利用非居住存量土地和非居住存量 房屋 (含商业办公用房、工业厂房改造后出租用 于居住的房屋) 建设的保障性租赁住房, 取得保 障性租赁住房项目认定书后, 比照适用第一条、 第二条规定的税收政策,具体为:住房租赁企业 向个人出租上述保障性租赁住房, 比照适用第 一条规定的增值税政策;企事业单位、社会团体 以及其他组织向个人、专业化规模化住房租赁企 业出租上述保障性租赁住房, 比照适用第二条 规定的房产税政策。 根据《财政部 ...

欢迎扫描下方二维码关注： 来源山西税务税宣速递 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，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 办税日历 | I n 五 六 ■ III 5 1 2 3 4 6 7 10 12 9 11 13 14 8 19 1 ह 17 20 21 16 18 27 22 23 25 26 28 24 29 30 31 01日-15日 01日-25日 申报缴纳单位社会保险费 申报缴纳增值税、消费税、城市维护建设税、教 育费附加、地方教育附加、文化事业建设费、个人 所得税、车船税代收代缴纳税义务人(保险机构) 01日-31日 申报缴纳房产税、城镇土地使用税、2025年度车 船税纳税义务人为自然人 申报缴纳房产税、城镇土地使用税 房产税按年征收,分半年缴纳。下半年应缴纳 税款于当年12月底前申报缴纳。 税源信息采集(若税源信息采集无变 化,则直接到第二 房产税/城镇土地使用税申报 自动带出已采集的税源信息, 可直接 ...

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，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 来源山西税务税宣速递 欢迎扫描下方二维码关注： 办税日历 | I n 五 六 ■ III 5 1 2 3 4 6 7 10 12 9 11 13 14 8 19 1 ह 17 20 21 16 18 27 22 23 25 26 28 24 29 30 31 01日-15日 申报缴纳增值税、消费税、城市维护建设税、教 育费附加、地方教育附加、文化事业建设费、个人 所得税、车船税代收代缴纳税义务人(保险机构) 房产税按年征收,分半年缴纳。下半年应缴纳 税款于当年12月底前申报缴纳。 税源信息采集(若税源信息采集无变 化,则直接到第二 纳税人可通过登录电子税务局,点击【我要办 税】-【税费申报及缴纳】-【财产和行为税税源采 集及合并申报】-【新增税种】-选择"房产税/城镇 土地使用税",点击【税源采集】-【新增】,录入税 源信息, 填写完毕后点击【提交】 ...

Group 1 - The core viewpoint of the article is to clarify the Environmental Protection Tax in China, detailing the obligations, taxable objects, tax calculation methods, and preferential policies for taxpayers [2][3]. Group 2 - Taxpayers are defined as enterprises and other production operators that directly discharge taxable pollutants within the territory of the People's Republic of China [3]. - Taxable air pollutants and water pollutants are determined based on the equivalent pollution amount calculated from the discharge volume [4]. - The taxable amount for air pollutants is calculated as: pollution equivalent number × applicable tax rate; for water pollutants: pollution equivalent number × applicable tax rate; for solid waste: discharge volume × applicable tax rate; for noise: decibel level exceeding national standards × applicable tax rate [5]. Group 3 - The tax obligation arises on the day the taxpayer discharges taxable pollutants. The tax is calculated monthly and declared quarterly, with specific deadlines for filing [6]. - Certain situations are exempt from taxation, including agricultural production (excluding large-scale breeding), mobile pollution sources, and facilities that meet discharge standards [8]. - Tax reductions apply if the concentration of discharged pollutants is below 30% or 50% of the national standards, allowing for a 75% or 50% reduction in tax, respectively [10]. Group 4 - Common questions include how to calculate taxable pollutant discharge for enterprises lacking monitoring conditions, which can use specified coefficients and methods from relevant regulations [11]. - Taxpayers can enjoy tax credits for investments in environmental protection equipment, allowing for a 10% tax credit on the investment amount [13]. Group 5 - The article references several legal documents that provide the framework for the Environmental Protection Tax, including the Environmental Protection Tax Law and its implementation regulations [14].

Group 1 - The article discusses the tax reduction policies for small and micro enterprises, emphasizing that individual businesses can still enjoy these benefits even if they open multiple stores [12][14]. - The formula for calculating the tax reduction remains unchanged, which is based on the taxable income not exceeding 2 million yuan [12]. - It highlights that businesses that previously did not meet the criteria for small and micro enterprises can still apply for tax reductions based on their cumulative situation at the end of the reporting period [12]. Group 2 - The article provides detailed information on various tax rates applicable to individuals purchasing housing, including exemptions and reductions based on the size and number of properties owned [16][19]. - It specifies that individuals selling residential properties that have been owned for more than five years may be exempt from certain taxes [17]. - The article outlines the tax rates for contract tax and deed tax based on the area of the property being purchased, with specific rates for first, second, and third homes [19].

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 outlines the tax regulations and incentives for individuals renting out residential properties in China, highlighting various tax types and their applicable rates, as well as temporary reductions in certain taxes from 2022 to 2027 [4][5][12]. Tax Regulations Summary - **Value-Added Tax (VAT)**: Individuals renting out residential properties are subject to a reduced VAT rate of 1.5% instead of the standard 5%. If the monthly rental income does not exceed 100,000 yuan, they can issue a regular invoice to be exempt from VAT [4]. - **Additional Taxes**: The urban maintenance and construction tax, education fee surcharge, and local education surcharge are levied at 7%, 3%, and 2% respectively on the actual VAT paid. From January 1, 2022, to December 31, 2027, these taxes are halved for individuals renting out properties [5]. - **Individual Income Tax**: Since January 1, 2001, the income from renting residential properties at market prices is taxed at a reduced rate of 10%. Deductions allowed before calculating the income tax include taxes paid during the rental process, rent paid to the landlord, repair costs, and other deductible expenses as per tax law [6][7][8][9][10]. - **Stamp Duty**: There is no stamp duty on rental contracts for individuals renting or leasing residential properties [11]. - **Urban Land Use Tax**: Individuals renting out residential properties are exempt from urban land use tax [12]. - **Property Tax**: A property tax of 4% is applied to individuals renting out residential properties, with a temporary reduction of this tax by half from January 1, 2022, to December 31, 2027 [12].