欢迎扫描下方二维码关注： 来源： 北京税务 企业所得税 企业所得税投资收益怎么填？一图带你了解 享受企业所得税优惠"附报事项"有哪些？怎么填？ 我们有个项目研发失败了，研发费还能享受加计扣除政策吗？ 企业所得税预缴申报表附报事项"职工薪酬"栏次如何填写？ | 1 | 取得固债利息收入免征企业所得税 | 7 | 1 | | | --- | --- | --- | --- | --- | | 2 | 符合条件的居民企业之间的股息、红利等权益性投资收益免征企业 | | V | 汇缴申报填 | | | 所得税 | | | 写 A107011 | | 3 | 一般企业股息红利权益性投资收益免征企业所得税 | 1 | 1 | 汇缴申报填 | | | | | | 写 A107011 | | 4 | 进过沪花通投资 H股满12个月取得的股息红利所得免征企业所得 | 1 | | 汇缴申报填 | | | 歴 | | V | 号 A107011 | | 5 | 通过深港通投资 H 股满 12个月取得的股息红利所得免征企业所得 | 1 | > | 汇缴申报填 | | | િસ્ટ | | | 三 A107011 | | 6 | 股资 ...

Core Viewpoint - The article emphasizes the importance of timely health insurance enrollment for newborns, highlighting policy changes that extend the duration of benefits for infants born after 2025 [2]. Summary by Sections Newborn Insurance Enrollment - Newborns must be enrolled in health insurance within 90 days of birth to ensure coverage for medical expenses from the day of birth [5]. - If the legal guardian is already enrolled in urban-rural resident health insurance, the newborn can be automatically included in the plan [5][6]. Independent Enrollment - For independent enrollment, the newborn's medical expenses can be reimbursed from the day of birth, with a 5% increase in reimbursement rates for minors [5]. - The 2026 fee standards are set at 400 yuan per person per year for the first tier and 775 yuan for the second tier [7]. Changes in Policy - Starting from 2025, newborns born during the urban-rural resident health insurance payment period will have their benefits extended from birth until December 31 of the following year [7]. - Previously, if a newborn was born in November 2023, both 2023 and 2024 fees would need to be paid for coverage from birth. Under the new policy, only the 2026 fee is required for coverage from birth [7]. Enrollment Timing and Benefits - If enrollment occurs after 90 days, the newborn may not receive financial assistance, and benefits will depend on the specific enrollment date [8]. - Parents are advised to enroll their newborns within 90 days to avoid any impact on insurance benefits [9]. Enrollment Process - The enrollment process can be completed through the "Yukuaiban" app, where parents can register and pay the necessary fees [10][13]. - For newborns with out-of-city residency, guardians must obtain a residence permit before proceeding with health insurance registration [12].

Group 1 - The article emphasizes the importance of updating housing rental information in the personal income tax App to ensure the proper enjoyment of tax deductions [3][4][5] - It outlines a step-by-step guide for users to fill out or modify their housing rental information in the App, including selecting the deduction year and entering specific rental details [6][10][11] - The article provides a reminder that failure to update rental information after a lease change may affect the eligibility for tax deductions [3][19] Group 2 - The article includes a section on frequently asked questions regarding housing rental tax deductions, indicating a focus on common issues faced by taxpayers [15][19] - It highlights the necessity for taxpayers to prepare specific information before filling out the rental deduction section in the App [7][10] - The article encourages users to engage with the content by scanning a QR code for further information and updates [15][17]

Core Insights - The latest data from Jiangsu's Human Resources and Social Security Department indicates a total of 35.54 million participants in enterprise basic pension insurance (企保) and retirees, an increase of 2.8169 million compared to the end of the 13th Five-Year Plan period [1] - Conversely, the number of participants in urban and rural residents' pension insurance (城乡居保) has decreased to 22.97 million, down by 1.0343 million from the end of the 13th Five-Year Plan [1] - This shift reflects the rising development level in Jiangsu, leading citizens to opt for higher-tier social security options [1] Group 1: Pension Insurance Dynamics - The primary participants in enterprise basic pension insurance are employees of enterprises and individual business owners, with a minimum annual contribution standard exceeding 80,000 yuan [2] - Urban and rural residents' pension insurance targets those without stable employment, with a significantly lower minimum annual contribution of only a few hundred yuan [2] - Despite over 85% of the benefits from urban and rural residents' pension insurance being government-subsidized, there remains a disparity in benefit levels compared to enterprise basic pension insurance [2] Group 2: Transition to Enterprise Pension Insurance - Increasingly, farmers like Xue Yong are choosing to switch from urban and rural residents' pension insurance to enterprise basic pension insurance, motivated by better benefits [2] - The local village committee has actively promoted policies allowing flexible employment individuals to voluntarily participate in enterprise basic pension insurance, with previous urban and rural residents' insurance years being proportionally counted towards enterprise insurance [2] - The transition has led to a significant increase in contributions, with Xue Yong noting that the monthly payment for enterprise insurance is over 900 yuan compared to the annual payment of 400-500 yuan for urban and rural residents' insurance [2]

Group 1 - The article discusses the tax implications of one-time compensation income received by employees upon termination of their labor contracts, specifically regarding personal income tax obligations [3][4]. - It states that if the one-time compensation income is within three times the local average annual salary, it is exempt from personal income tax [3]. - A calculation formula for taxable income is provided, detailing how to determine the taxable amount based on the applicable tax rate and quick deduction [3]. Group 2 - An example is given where an employee receives a one-time compensation of 150,000 yuan, while the local average annual salary is 80,000 yuan, leading to an exemption from personal income tax as the compensation is below the exemption threshold of 240,000 yuan [3][4].

Group 1 - The article discusses the common practice of fixed asset depreciation deduction in corporate finance, highlighting situations where depreciation cannot be deducted [2] - Fixed assets that cannot be depreciated include unused assets, assets leased through operating leases, and assets unrelated to business activities [3] - Specific assets such as land valued separately and cultural or artistic items held for investment purposes are also excluded from depreciation deductions [4] Group 2 - The tax basis for purchased fixed assets includes the purchase price, related taxes, and other expenses necessary to prepare the asset for its intended use [5] - For self-constructed fixed assets, the tax basis is determined by the expenses incurred before the completion settlement [6] - Assets acquired through donations or exchanges are valued at fair market value plus related taxes for tax basis purposes [8] Group 3 - Basic regulations for fixed asset depreciation state that depreciation should be calculated using the straight-line method and begins the month after the asset is put into use [9] - The minimum depreciation periods for various asset categories are specified, such as 20 years for buildings and 10 years for machinery [11]

Core Viewpoint - The article discusses the regulations and calculations related to individual income tax in China, emphasizing the importance of understanding the tax withholding process and the various deductions available to taxpayers [5][6][7]. Group 1: Tax Regulations - According to the "Implementation Rules of the Individual Income Tax Law of the People's Republic of China," wages and salaries include various forms of income such as bonuses and allowances [5]. - The State Taxation Administration mandates that withholding agents must calculate the tax payable using the cumulative withholding method and report it monthly [5][6]. Group 2: Tax Calculation - The formula for calculating the current period's tax withholding is provided, which includes cumulative income, deductions, and applicable tax rates [6]. - A tax withholding rate table is presented, detailing the applicable rates based on cumulative taxable income, ranging from 3% for income up to 36,000 yuan to 45% for income exceeding 960,000 yuan [6]. Group 3: Deductions - Cumulative deductions include standard deductions, special deductions for social insurance, and additional deductions for specific expenses such as education and medical costs [8][9]. - The article explains that for new employees, a standard deduction of 5,000 yuan per month can be applied for the first year of income [7]. Group 4: Taxpayer Responsibilities - Taxpayers are advised to use the personal income tax app to check their income and tax details, ensuring accuracy in their reported income and deductions [10][11]. - The article highlights common errors in income reporting and the process for taxpayers to appeal incorrect records [13][14].

Group 1 - The article discusses the annual comprehensive income tax settlement process for individuals with domestic income and the necessary steps for filing [4][7][10] - It provides instructions for individuals who have foreign income, indicating a need to switch the declaration type [10][20] - The article emphasizes the importance of checking past declaration records and offers options for correcting or voiding previous submissions [7][10][32] Group 2 - The article outlines the differences between employee medical insurance and urban-rural resident medical insurance, including participant eligibility and payment schedules [20][21][22] - It details the reimbursement ratios and the existence of personal accounts in employee medical insurance, contrasting it with urban-rural resident medical insurance which lacks personal accounts [22][23] - The article clarifies that individuals cannot simultaneously participate in both types of medical insurance and receive dual reimbursements [24][25] Group 3 - The article explains the revenue from the transfer of pollution discharge rights, including the methods of obtaining such rights and the associated fees [25][26][27] - It describes the payment standards and deadlines for pollution discharge rights, emphasizing the need for timely payments [27][28][31] - The article provides guidance on how to declare pollution discharge rights income and obtain payment certificates through the national electronic tax bureau [28][32][34]