Core Viewpoint - The article discusses the implementation of special additional deductions for individual income tax in China, emphasizing the importance of confirming these deductions for the year 2026 through the personal income tax app and the natural person electronic tax bureau website [2]. Group 1: Special Additional Deductions - Taxpayers can carry forward their special additional deduction information from 2025 to 2026 to facilitate the pre-collection and annual settlement declaration for the upcoming year [2]. - The article outlines various categories of special additional deductions, including education expenses, childcare costs, housing rental expenses, and mortgage interest [3][4][5][6]. Group 2: Education Expenses - For education expenses, taxpayers can deduct up to 2000 yuan per month for each child in compulsory education, with the option for parents to choose which one claims the deduction [3]. - Higher education expenses for undergraduate and postgraduate studies can also be deducted, with a maximum of 2000 yuan per month per child [3]. Group 3: Childcare Costs - Taxpayers can deduct 2000 yuan per month for each child under three years old, with similar options for parents regarding who claims the deduction [4]. Group 4: Housing Rental Expenses - Taxpayers without their own housing in their main work city can deduct housing rental expenses, with varying limits based on the city population: 1500 yuan for major cities, 1100 yuan for cities with over 1 million residents, and 800 yuan for smaller cities [5]. - Only one spouse can claim the housing rental deduction if both are working in the same city [5]. Group 5: Mortgage Interest - Taxpayers can deduct interest on the first home loan, with a limit of 1000 yuan per month, and the deduction can be claimed by either spouse or divided between them [6][7]. Group 6: Elderly Dependent Support - Taxpayers supporting elderly dependents (aged 60 and above) can deduct 3000 yuan per month, with specific rules on how the deduction can be shared among siblings [9].

Group 1 - The article discusses the tax deduction policies for employee welfare subsidies and salaries as per the regulations set by the State Administration of Taxation [10][13] - It specifies that welfare subsidies that are part of the employee salary system and meet certain criteria can be deducted from taxable income [10] - The criteria for reasonable salary payments include adherence to established salary systems, alignment with industry standards, and compliance with tax obligations [13] Group 2 - The article outlines that agricultural products sold by farmers' cooperatives are exempt from value-added tax (VAT) under specific conditions [17] - It states that farmers' cooperatives cannot issue special VAT invoices for sales that qualify for tax exemption [17]

Core Viewpoint - The article emphasizes the importance of completing the comprehensive income final settlement of individual income tax for foreign individuals who have resided in China for more than 183 days, highlighting the legal requirements and options available for tax deductions and exemptions [4][5][11]. Group 1: Tax Residency and Requirements - Individuals residing in China for a cumulative total of 183 days or more in a tax year are classified as resident taxpayers, which requires them to calculate individual income tax on a consolidated annual basis and complete the final settlement [4][5]. - Taxpayers must complete the final settlement between March 1 and June 30 of the year following the tax year in which the comprehensive income is obtained. Non-domiciled taxpayers leaving China before the start of this period may complete it prior to their departure [6][7]. Group 2: Final Settlement Process - Taxpayers can handle the final settlement themselves, even if their company has been managing monthly withholding and declarations [8][9]. - To complete the pre-departure comprehensive income final settlement, taxpayers should bring relevant materials to the tax service hall of the competent tax authority [10]. Group 3: Deductions and Exemptions - Foreign individuals who meet the criteria for resident taxpayers may choose to enjoy special additional deductions for individual income tax or tax exemption policies for allowances such as housing subsidies, language training fees, and children's education expenses, but cannot enjoy both simultaneously [11][12].

Core Viewpoint - The article discusses the regulations surrounding the issuance of value-added tax (VAT) invoices in China, specifically addressing the limitations for individual consumers in obtaining special VAT invoices [7][8]. Summary by Sections - **VAT Invoice Regulations**: According to the "Interim Regulations on Value-Added Tax of the People's Republic of China," taxpayers must issue special VAT invoices to buyers who request them, but this is not applicable when the buyer is an individual consumer [7]. - **Conditions for Issuing Special VAT Invoices**: The article outlines specific scenarios where special VAT invoices cannot be issued, including when the buyer is an individual consumer or when the sale is subject to tax exemption [8].

Group 1 - The article discusses the tax policies aimed at supporting the manufacturing industry, highlighting 31 specific tax and fee preferential policies to facilitate high-quality development in this sector [15][26]. - High-tech enterprises are identified as a key focus for support, with a reduced corporate income tax rate of 15% applicable to qualifying companies [15][16]. - The criteria for high-tech enterprise recognition include continuous R&D activities, ownership of core intellectual property, and a minimum percentage of R&D personnel [16][20]. Group 2 - Enterprises must have been registered for at least one year to apply for high-tech status, and they must meet specific revenue thresholds to qualify for the reduced tax rate [17][19]. - The article outlines that the proportion of R&D expenses to total sales must meet certain requirements, with at least 60% of R&D expenses incurred within China [20][21]. - Documentation required for tax benefits includes high-tech enterprise qualification certificates, intellectual property materials, and records of R&D expenses [24][26].

Core Viewpoint - The article discusses the regulations and policies regarding the issuance of VAT invoices in various scenarios, emphasizing the conditions under which different types of invoices can be issued and the applicable tax rates [5][8][12]. Group 1: Taxable Sales Behavior - Buyers who are individual consumers cannot be issued special VAT invoices [5] - General taxpayers cannot issue special VAT invoices for retail sales of certain consumer goods such as tobacco, alcohol, food, clothing, and cosmetics [5] Group 2: Exemptions - In cases where taxable sales are subject to exemption regulations, special VAT invoices cannot be issued [8] Group 3: Simplified Tax Collection - General taxpayers selling used fixed assets must issue ordinary invoices and cannot issue special VAT invoices if they apply a simplified tax rate of 2% [12] - Small-scale taxpayers selling used fixed assets must also issue ordinary invoices and cannot have special VAT invoices issued by tax authorities [12] - Taxpayers selling second-hand goods must issue ordinary invoices and cannot issue special VAT invoices [12] Group 4: Differential Taxation - For the transfer of financial products, the sales amount is calculated as the selling price minus the purchase price, and special VAT invoices cannot be issued [17] - For brokerage and agency services, the total amount received minus government fees cannot have special VAT invoices issued [18] - Taxpayers providing tangible asset leasing services cannot issue special VAT invoices for the principal amount [18] - Taxpayers providing tourism services can choose to calculate sales amounts based on total fees received minus certain expenses, and special VAT invoices cannot be issued for those expenses [18] - Taxpayers providing human resource outsourcing services cannot issue special VAT invoices for wages and social insurance paid on behalf of clients [19] - Taxpayers providing labor dispatch services can choose differential taxation and must issue ordinary invoices for certain fees [19] Group 5: Export Regulations - From February 1, 2018, export enterprises in Zhejiang Province must issue ordinary VAT invoices or electronic ordinary invoices for exported goods and services [22]

Group 1 - The article provides a detailed guide on how to pay for urban and rural residents' medical insurance in Ningbo City through the electronic tax bureau, covering both web and app platforms [2][4][7] - Users can choose to pay for themselves or others, with clear steps outlined for both scenarios, including entering personal information and verifying payment details [5][8][6] - After completing the payment, users can check their payment status and print the payment receipt through the social security business module [6][7] Group 2 - The article emphasizes the importance of proper procedures for issuing VAT special invoices, highlighting situations where such invoices cannot be issued, such as for advance payments without actual sales [19][20] - Specific cases where VAT special invoices are prohibited include sales of certain consumer goods by general taxpayers and transactions involving used fixed assets [21][24] - The article outlines various service categories, such as financial services and tourism, where VAT special invoices cannot be issued, providing clarity on compliance requirements [24][25][26]

Policy Regulations - Taxpayers must issue VAT special invoices for taxable sales to buyers who request them, detailing sales amount and output tax amount. However, certain situations prohibit the issuance of VAT special invoices, including when the buyer is an individual consumer or when the sale is exempt from tax [1][3]. Situations Prohibiting VAT Special Invoices - Situation 1: No sales behavior occurred. If a taxpayer receives payment without a corresponding sale of goods or services, they cannot issue a VAT special invoice [3]. - Situation 2: Input tax cannot be deducted. Retail sales of certain consumer goods like tobacco, alcohol, food, clothing, and cosmetics by general taxpayers are not eligible for VAT special invoices [3]. - Situation 3: Certain simplified taxation projects. General taxpayers selling used fixed assets at a reduced VAT rate of 2% or small-scale taxpayers selling their used fixed assets cannot issue VAT special invoices [3]. - Situation 4: Related to differential taxation. Transactions involving financial products, government fees, and certain service fees cannot issue VAT special invoices [3][4]. - Situation 5: Export-related. Services subject to VAT refund or exemption, and exported goods/services (except for specific utilities) cannot issue VAT special invoices [4].