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]