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纳税人在境内书立的机动车辆保险合同是否需要缴纳印花税?
蓝色柳林财税室· 2025-08-26 00:44
欢迎扫描下方二维码关注: 開頭了。 Ell (22) 7 国 常见热点间题解答 间题十五 纳税人在境内书立的机动 车辆保险合同是否需要缴 纳即花币? 在中华人民共和国境内书立应税凭证、 进行证券交易的单位和个人,为印花税的纳 税人,应当依照规定缴纳印花税。保险公司 的财产保险包括机动车辆保险。 因此,机动车辆保险合同属于财产保险 合同,应按规定缴纳印花税,税率为保险费 的千分之一。 问题十六 纳税人实际结算的房租与 签订合同所载金额不一致 怎么缴纳印载 税? 应税合同、应税产权转移书据所列的金 额与实际结算金额不一致,不变更应税凭证 所列金额的,以所列金额为计税依据;变更应 税凭证所列金额的,以变更后的所列金额为 计税依据。已缴纳印花税的应税凭证,变更 后所列金额增加的,纳税人应当就增加部分 的金额补缴印花税;变更后所列金额减少的, 纳税人可以就减少部分的金额向税务机关申 请退还或者抵缴印花税。 间题十七 购销双方未签订买卖合同 是否需要缴纳印花税? 企业之间书立的确定买卖关系、明确买 卖双方权利义务的订单、要货单等单据,且 未另外书立买卖合同的,应当按规定缴纳印 花税。 词题十八 EI 1 亿元 E 常见热 ...
税费政策热点问答——购置车辆篇
蓝色柳林财税室· 2025-08-24 08:58
欢迎扫描下方二维码关注: 答:大力发展新能源汽车产业,是促进我国交通运输领域节能低碳转型的重大战略举措。当前,国家为促进新能源汽车消 费,在车辆购买环节、保有环节均出台了相应税收优惠政策。 对购置日期在2 02 4年1月1日至20 25年12月31日期间的新能源汽车免征车辆购置税,其中,每辆新能源乘用车免税额不超 过3万元;对购置日期在2 026年1月1日至2 027年12月3 1日期间的新能源汽车减半征收车辆购置税,其中,每辆新能源乘用车减 税额不超过1. 5万元。购置日期按照机动车销售统一发票或海关关税专用缴款书等有效凭证的开具日期确定。 对纯电动乘用车和 燃料电池乘用车 ,不征车船税。对新能源汽车,包括纯电动商用车、插电式(含增程式)混合动力汽 车、燃料电池商用车,免征车船税。对 节能汽车 ,减半征收车船税。 需要说明的是,只有列入工业和信息化部、税务总局联合发布的新能源汽车车型目录的,才能享受上述税收优惠。享受税 收优惠的车型目录发布后,税务部门都会第一时间将目录维护进税务系统,纳税人的车型只要在目录发布的时限和范围内,申 报时均可自动享受减免税优惠。 答:购置应税车辆的纳税人,应当到下列地点申报纳税 ...
【涨知识】一般纳税人出售使用过的固定资产如何计算缴纳增值税?
蓝色柳林财税室· 2025-08-22 09:19
欢迎扫描下方二维码关注: 小王公司最近进行生产线升级改造,想把换下来的旧设备进行出售,在如何开票上犯了难,前来咨询。 申税小微, 我是一般纳税人,我想出售自己使用过的固定资产,应该如何计算增值 税,如何开票呢? 一般纳税人出售使用过的已抵扣进项税额的固定资产时,应按照适用税率征收增值 税,可开具增值税专用发票或普通发票。 下面我梳理了一些开票时的具体情形,一起来看看吧↓ 01 不得开具增值税专用发票的情形 图片 02 可以开具增值税普通发票 或增值税专用发票的情形 图片 一般纳税人销售自己使用过的不得抵扣且未抵扣进项税额的固定资产,按简易办法依3%征收率减按2%征收增值税,应开具普通发票, 不得开具增值税专用发票。 2008年12月31日以前未纳入扩大增值税抵扣范围试点的纳税人,销售自己已使用过的2008年12月31日以前购入 或自制的固定资产。 2008年12月31日以前已纳入扩大增值税抵扣范围试点的纳税人,销售自己使用过的在本地区扩大增值税抵扣范 围试点以前购进或者自制的固定资产。 纳税人购进或者自制固定资产时为小规模纳税人,认定为一般纳税人后销售该固定资产。 增值税一般纳税人发生按简易办法征收增值税应税 ...
【实用】出口转内销,如何申报增值税?
蓝色柳林财税室· 2025-08-19 13:04
Core Viewpoint - The article discusses the differences between the two tax refund methods for value-added tax (VAT) in China: the "exemption and offset" method and the "exemption and refund" method, particularly focusing on how input tax can be deducted under each method [2][3]. Group 1: Exemption and Offset Method - Under the exemption and offset method, production enterprises can directly offset the VAT payable with the input tax obtained, and there is no need to separately handle the deduction purpose when goods are exported and then sold domestically [2]. - The process of exporting goods to domestic sales is defined as a change in sales channels due to various factors, allowing enterprises to access new sales opportunities [2]. Group 2: Exemption and Refund Method - The exemption and refund method provides a more straightforward calculation for tax refunds, where the handling of input tax only involves "refund," specifically refunding the VAT paid during the procurement phase for exported goods [3]. - For foreign trade enterprises, the input tax amount indicated on the purchase invoices for domestic goods is used for tax refunds and is not considered for input tax deductions. However, when exporting goods to domestic sales, they must issue an "Export Goods Transfer to Domestic Sales Certificate" to transfer the corresponding input tax to the deductible range [3]. Group 3: Management and Compliance - Companies handling the export to domestic sales business must pay attention to special regulations on input tax deductions, document management, and the timeliness of tax-related processing [5]. - In terms of deduction norms, companies need to apply for the issuance of the "Export Goods Transfer to Domestic Sales Certificate" and ensure that the input tax deduction vouchers are legitimate and compliant [5]. - Document management requires companies to verify the authenticity of agreements related to returns, inspection reports, and customs declarations for returned goods [5].
【涨知识】毕业旅行、暑期兼职,@学生朋友们,相关税收小知识请查收
蓝色柳林财税室· 2025-08-17 08:52
欢迎扫描下方二维码关注: 大学生活近在眼前,在假期以及后续的学习生活中,各位准大学生可能会遇到哪些税收小知识?今天,我们一起来了 解一下吧↓ (一)2026年1月1日前,纪念馆、博物馆、文化馆、文物保护单位管理机构、美术馆、展览馆、书画院、图书馆在自己的 场所提供文化体育服务取得的 第一道门票收入 免征增值税 。 (二)寺院、宫观、清真寺和教堂举办文化、宗教活动的门票收入免征增值税。 (三)2027年12月31日前,对科普单位的门票收入,以及县级及以上党政部门和科协开展科普活动的门票收入免征增值 税。 毕业旅行 Part.1 暑期兼职 Part.2 我计划开始一场毕业旅行,请问景区售卖门票是否需要缴纳增值税呢? 景区门票收入应当按 照"文化体育服务"缴 纳增值税哦。 增值税 学生勤工俭学提供的服务,免征增值税。 个人所得税 对中等职业学校和高等院校实习生取得的符合个人所得税法规定的报酬,企业应代扣代缴其相应的个人所得税款。 免税政策 对购置日期在2024年1月1日至2025年12月31日期间的新能源汽车免征车辆购置税,其中,每辆新能源乘用车免税额不 超过3万元。 减半征收 对购置日期在2026年1月1日至20 ...
梳理:增值税法实施条例征求意见稿的29项变化
Sou Hu Cai Jing· 2025-08-17 01:27
Group 1 - The draft regulation expands the definition of taxpayers to include a broader range of non-profit entities, aligning with the classification system in the Civil Code [3] - The draft combines modern services and life services into production and life services, and redefines real estate from property to assets [4][5] - The draft clarifies that services directly related to domestic goods or real estate are considered domestic consumption, reducing disputes over cross-border taxable transactions [8] Group 2 - The draft specifies that for foreign entities renting domestic real estate, they must appoint a domestic agent to declare and pay taxes [10] - The draft narrows the scope of small-scale taxpayers to non-enterprise units, allowing only administrative and military units to choose this status [13] - The draft states that loan services and related fees cannot be deducted from input tax [16] Group 3 - The draft introduces changes to the rules for paying taxes when exceeding the small-scale taxpayer threshold, requiring immediate registration as a general taxpayer [18] - The draft adjusts the zero tax rate for cross-border sales of services and intangible assets, removing certain blanket clauses [19] - The draft specifies that non-taxable transactions cannot deduct input tax unless they fall under specific exempt categories [25][26] Group 4 - The draft outlines that losses from fixed assets or real estate cannot deduct input tax based on their initial net value [28] - The draft introduces a new rule for long-term asset input tax allocation, simplifying treatment for assets under 5 million [30] - The draft emphasizes that tax incentives must be publicly disclosed in a timely manner [53]
财政部、税务总局就增值税法实施条例公开征求意见
Sou Hu Cai Jing· 2025-08-12 22:57
Core Points - The Ministry of Finance and the State Taxation Administration have released a draft for public consultation regarding the implementation regulations of the Value-Added Tax (VAT) Law in China [1] - The draft clarifies definitions and scopes of taxable transactions, including goods, services, intangible assets, and real estate [1] - It provides detailed explanations for different types of taxpayers, including units, individuals, general taxpayers, and small-scale taxpayers [1] - The draft specifies the circumstances under which services and intangible assets are consumed domestically [1] - It mandates that VAT special invoices must separately indicate sales amounts and VAT amounts [1] - The draft outlines specific standards for VAT exemption projects and clarifies the applicable scope, standards, conditions, and tax administration measures for tax incentives [1] - It addresses illegal activities related to VAT incentives, such as failing to account for VAT exemptions separately or providing false materials [1] Tax Collection Management - The draft includes detailed regulations on tax collection management related to the VAT Law [2] - It specifies rules for taxpayers operating under special circumstances, such as contracting, leasing, and asset management product operations [2] Real Estate Rental Regulations - The draft states that foreign entities and individuals renting out real estate in China must appoint a domestic entity or individual as their agent [3] Tax Obligation Timing - The draft further clarifies the timing of VAT tax obligations [4] - It specifies the starting time for applying the general taxation method, conditions for consolidated tax declarations by headquarters and branches, and prepayment scenarios for taxpayers providing construction services across regions [4] Tax Refund and Exemption - The draft establishes regulations for the calculation methods of tax refunds and exemptions, as well as the deadlines for refund applications [5]
定了!增值税贷款利息及相关费用不得抵税
第一财经· 2025-08-12 06:36
Core Viewpoint - The recent draft regulation from the Ministry of Finance and the State Taxation Administration indicates that interest on loans and related fees will not be deductible from value-added tax (VAT), maintaining the current tax treatment and suggesting that reforms in this area are unlikely in the short term [3][5][6]. Summary by Sections VAT Law Implementation - The draft regulation explicitly states that taxpayers cannot deduct input VAT on loan services and related fees, which includes financing advisory fees, handling fees, and consulting fees [3][5]. - This aligns with existing regulations, where input VAT on loan services has not been deductible [6]. Financial Impact - VAT is the largest tax category in China, projected to generate approximately 6.57 trillion yuan in 2024, accounting for 38% of total tax revenue [3]. - Allowing deductions for loan-related expenses could significantly reduce corporate financing costs and improve capital allocation efficiency [6]. Global Comparison - Different countries have varying policies regarding the deductibility of input VAT on loan services; for instance, Germany allows it, while Australia and Japan do not [7]. - The rationale for not allowing such deductions in China is that loan services are viewed more as final consumption rather than inputs for production [7]. Future Considerations - Experts suggest that while theoretically, input VAT on loan services should be deductible, current fiscal constraints and the potential loss of revenue (estimated in the thousands of billions) make such reforms unlikely in the near term [7].
两部门:增值税法实施条例公开征求意见
财联社· 2025-08-11 10:16
Core Viewpoint - The Ministry of Finance and the State Taxation Administration are soliciting opinions on the draft implementation regulations of the Value-Added Tax (VAT) Law, aiming to clarify and detail key elements of the tax system, including taxpayers and taxable scope [1][17]. Group 1: Definitions and Taxpayer Clarifications - The draft regulations define the scope of taxable transactions, including goods, services, intangible assets, and real estate [2][19]. - Clarifications are provided for different types of taxpayers, including units and individuals, general taxpayers, and small-scale taxpayers [3][19]. - The regulations specify the circumstances under which services and intangible assets are consumed domestically [4][19]. - VAT special invoices must separately indicate sales amounts and VAT amounts [5][19]. Group 2: Tax Rates - The regulations clarify the scope of zero-rated export goods and cross-border sales services and intangible assets [6][19][7]. - Rules for applying multiple tax rates and collection rates in a single taxable transaction are detailed [8][19]. Group 3: Tax Payable - Specific provisions regarding the calculation of tax payable are outlined, including methods for deducting input VAT and the scope of non-deductible input VAT [9][20]. - The regulations clarify the methods for deducting input VAT and the range of tax deduction certificates [10][20]. - Methods for adjusting VAT amounts and sales amounts due to sales discounts, cancellations, or returns are specified [11][20]. - Detailed definitions for external costs, assessed sales amounts, and abnormal loss items are provided [12][20]. - Input VAT related to loan services and non-taxable transactions cannot be deducted from output VAT [13][20]. - Rules for deducting input VAT related to purchased goods and services are clarified [14][20]. - The regulations specify the rules for deducting input VAT related to fixed assets, intangible assets, or real estate [15][20]. Group 4: Tax Incentives - The regulations specify the criteria for VAT exemption projects [20]. - The scope, standards, conditions, and tax collection measures for tax incentive policies must be publicly disclosed [20]. - Provisions are made for taxpayers who fail to account for VAT incentive projects separately or who engage in fraudulent activities to obtain VAT incentives [20]. Group 5: Collection Management - The regulations detail provisions for taxpayers operating under special circumstances, such as contracting, leasing, and asset management products [21][20]. - It is specified that foreign entities and individuals renting real estate in China must appoint a domestic agent [21][20]. - Further clarifications are made regarding the timing of VAT obligations [21][20]. - Specific rules for prepayment of taxes for taxpayers providing construction services across regions are included [21][20]. - Provisions for calculating tax refunds and exemptions, as well as the deadlines for refund applications, are established [21][20]. Group 6: Implementation - The effective date of the regulations is clearly stated [22].
中国银行 - 专家会议要点,对中国利率与信贷市场的展望-China Banks_ Expert call takeaway_ outlook for China‘s interest rates and credit market
2025-08-11 02:58
Summary of Conference Call on China's Interest Rates and Credit Market Industry Overview - **Industry**: China's Banking and Bond Market - **Key Focus**: Interest rates, credit market dynamics, and government bond yields Core Insights 1. **Government Bond Yield Fluctuations**: - The 10-year China government bond (CGB) yield increased from 1.6% at the start of 2025 to a peak of 1.9% in March, stabilizing at 1.63% before rising to 1.73% in late July. This fluctuation is attributed to the central government's anti-involution campaign and the Mega dam project proposal [2][3]. 2. **Market Confidence Indicators**: - The yield increase is interpreted as a sign of market confidence in potential improvements in corporate profitability, stronger investment stimulus, and a move away from deflation. The expert suggests that both technical factors and macroeconomic conditions, including seasonal liquidity tightening and positive Q2 economic data, are influencing this trend [2][3]. 3. **Interest Rate Outlook**: - The central bank is expected to maintain low rates to support the real economy, with government bond yields anticipated to fluctuate within a range of 1.6% to 1.8% for the remainder of 2025 [2][3]. 4. **Limited Rate Cuts**: - Further cuts to the Loan Prime Rate (LPR) or Reserve Requirement Ratio (RRR) are deemed unlikely due to strong economic data from the first half of 2025 and previous rate cuts in May. The focus will shift to targeted monetary policy tools rather than broad rate cuts [3]. 5. **VAT Reinstatement on Bond Interest**: - The reinstatement of VAT on government bond interest income for institutional investors aims to eliminate tax effects on the yield curve, aligning government and credit bond yields. This change is expected to result in slightly lower yields for existing tax-exempt bonds but may lead to higher coupon rates for new bonds issued post-August 8 [4]. 6. **Impact on Banks**: - The VAT reinstatement raises concerns about banks holding onto old bonds, potentially reducing trading activity and impacting investment gains, which accounted for 10% of banks' revenue in 2024. However, bond trading is expected to remain active due to the large size of the bond market, with banks holding significant portions of CGB and LGB [5][7]. 7. **Bond Trading Dynamics**: - The secondary bond market is projected to stay active, as banks represent only about 10% of bond trading. The tight control on local government and Local Government Financing Vehicle (LGFV) debt growth has created an imbalance in supply and demand, leading to lower yields [7]. Additional Considerations - **Risks to Banking Sector**: - Major risks include deterioration in asset quality due to a soft macro environment, capital adequacy concerns, and pressure on profitability from declining interest rates [9]. - **Valuation Methodology**: - Price targets for H-share and A-share China banks are derived from a three-stage dividend discount model (DDM) and P/B to ROE valuation methodology, respectively [8]. This summary encapsulates the key points discussed in the conference call regarding the outlook for China's interest rates and credit market, highlighting the dynamics affecting government bond yields and the implications for the banking sector.