欢迎扫描下方二维码关注： 馆中徜徉书海，还是在社团活动中闪闪发光。 今天，#国际大学生节 ,是属于你的节日! 青春，是无限可能，是即将奔赴的远方；在 这个特别的日子里，我们想为你送上一份鼓 励与祝愿,这些政策,参与并支持着你的现 在与未来。 DDDDDDDD 1. 个人所得税专项附加扣除- 子女教育 你安心求学的背后, 也有税收的支持！ 。 你的父母因你正在接受全日制学历教育，可以享受 每月2000元的子女教育专项附加扣除。这意味着他 们可以少缴个人所得税，这是国家对你家庭教育的 隐性支持。 政策内容 ● 根据《国务院关于印发个人所得税专项附加扣除暂 行办法的通知》（国发〔2018〕41号）第五条及 《国务院关于提高个人所得税有关专项附加扣除标 准的通知》（国发〔2023〕13号）第二条规定: 纳税人的子女接受全日制学历教育的相关支出，按 照每个子女每月2000元的标准定额扣除。 · 学历教育包括: 高中阶段教育 普通高中, 小学 中等职业、 初中教育 技工教育 篇等教育 大学专科、大学本科、 硕士研究生、博士研究生教育 年满3岁至小学入学前处于学前教育阶段的 子女,按上述规定执行。 DDDDDDDD 2. ...

Group 1 - The article emphasizes the development of rural characteristic industries and the optimization of land resource allocation through tax incentives [2][4][6] - Agricultural producers renting state-owned farmland for agricultural production are exempt from value-added tax (VAT) [2][4] - Taxpayers who transfer contracted land to agricultural producers for agricultural production are also exempt from VAT [4][6] Group 2 - Conditions for enjoying tax exemptions include that the rented or transferred land must be state-owned agricultural land and used for agricultural production by the agricultural producers [3][5][8] - The policy is based on the announcement from the Ministry of Finance and the State Administration of Taxation regarding VAT policies for state-owned agricultural land [4][6][9]

Core Viewpoint - The article discusses the exemption of water resource tax for agricultural water usage within specified limits, alleviating concerns for farmers regarding taxation on irrigation water [4][5]. Group 1: Policy Overview - Agricultural water usage within the specified limits is exempt from water resource tax [5]. - Local governments have the authority to decide on exemptions or reductions for agricultural water usage that exceeds the specified limits based on actual conditions [5][6]. Group 2: Definition of Agricultural Water Usage - Agricultural water usage includes water used for crop cultivation, animal husbandry, aquaculture, and forestry [5].

Group 1 - The article discusses various questions and answers regarding invoice regulations, emphasizing that invoices must meet specific criteria to be eligible for reimbursement [1][2][3][4][5][6]. - It states that invoices without the taxpayer identification number or full name of the payer cannot be reimbursed, highlighting the importance of compliance with tax regulations [1][3]. - The article clarifies that changes to product names on invoices are not permitted, reinforcing the need for accuracy in invoicing [2]. Group 2 - Conditions for voiding paper invoices are outlined, including the necessity to mark them as "void" and the requirement to return all copies of the invoice [4][5]. - Electronic invoices and certain specialized invoices cannot be voided and must be replaced with red-letter invoices instead [6]. - The article also mentions that non-compliant taxpayers, classified as "non-normal households," are prohibited from using invoices until they rectify their tax declaration issues [7]. Group 3 - The article introduces tax exemption policies for small-scale taxpayers, detailing specific sales thresholds for exemption eligibility [11][13]. - It specifies that small-scale taxpayers with monthly sales not exceeding 100,000 yuan (or quarterly sales not exceeding 300,000 yuan) are exempt from value-added tax [13]. - Additional exemptions are listed for various categories, including agricultural products and certain services, indicating a broad range of tax relief measures [17][19][24].

Group 1 - The article discusses tax incentives aimed at promoting the development of rural specialty industries and the circular economy in agriculture, specifically through the use of agricultural crop straw as raw material for producing pulp and paper [1] - A 50% immediate VAT refund policy is implemented for taxpayers producing pulp and paper from agricultural crop straw [1] - Taxpayers must meet specific conditions to qualify for the VAT refund, including obtaining proper invoices and maintaining a record of recycled resource purchases [2][3] Group 2 - Taxpayers are required to establish a record-keeping system for recycled resource acquisitions, detailing supplier information, resource types, quantities, prices, and invoice status [3] - The policy excludes sales of products that fall under categories deemed as high pollution or high environmental risk, as defined by relevant environmental regulations [3][4] - Taxpayers must ensure that over 70% of raw materials used in production come from the specified resources and comply with environmental discharge standards [4] Group 3 - The article outlines that small-scale taxpayers can enjoy VAT exemptions if their monthly sales do not exceed 100,000 yuan or quarterly sales do not exceed 300,000 yuan, with the policy extended until December 31, 2027 [8] - Small-scale taxpayers are subject to a reduced VAT rate of 1% on applicable sales, down from the standard 3% [8][15] - The article provides guidance on how small-scale taxpayers should fill out their VAT declaration forms based on their sales figures and invoice status [9][12]

Core Viewpoint - The article provides a detailed guide on how to navigate the electronic tax bureau's online platform for businesses, specifically focusing on the process of handling invoice-related tasks and export tax refunds. Group 1: Accessing the Electronic Tax Bureau - Businesses must log in to the electronic tax bureau's website using their corporate identity [4] - After logging in, users can access the "Invoice Business" section through the "Hot Services" menu or by navigating through "Tax Services" [5] Group 2: Invoice Processing Steps - Once in the "Invoice Business" section, users should select "Invoice Selection Confirmation" under the "Invoice Business Processing" module [7] - In the "Invoice Selection Confirmation" interface, users need to choose "Export Tax Refund Selection" [8] - The system will then prompt users to select the type of certificate as "Invoice" and input relevant query conditions before clicking "Query" to select the VAT invoices for declaration [9] Group 3: Finalizing the Invoice Selection - After submitting the selection, the system will display a confirmation prompt for the number of invoices and total amount, which must be verified before proceeding [11] - Users must then confirm the purpose of the selected invoices in the "Purpose Confirmation" interface to complete the process [12]

Core Viewpoint - The article emphasizes the various tax incentives available for individual businesses in China, particularly during the "National Individual Business Service Month" in September, highlighting the importance of these businesses in the urban economy [9]. Tax Incentives Summary - **Value-Added Tax (VAT) Exemptions**: From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers are exempt from VAT if their monthly sales do not exceed 100,000 yuan (quarterly sales not exceeding 300,000 yuan) [9]. - **Reduced VAT Rate**: Small-scale VAT taxpayers with taxable sales income subject to a 3% rate can have it reduced to 1% [10]. - **Personal Income Tax Reductions**: From January 1, 2023, to December 31, 2027, individual businesses with annual taxable income not exceeding 2 million yuan can have their income tax halved [10]. - **"Six Taxes and Two Fees" Policy**: From January 1, 2023, to December 31, 2027, individual businesses will have a 50% reduction in resource tax, urban maintenance and construction tax, urban land use tax, property tax, usage tax, stamp tax, cultivated land occupation tax, and education fee surcharges [12]. - **Support for Key Groups**: From January 1, 2023, to December 31, 2027, individuals from poverty alleviation backgrounds or those with specific employment certificates can deduct up to 20,000 yuan from their actual tax payable each year for three years [13][15].

Tax Calculation Methods - The calculation method for withholding tax on labor remuneration, manuscript remuneration, and royalties is based on the income after deducting expenses; for manuscript remuneration, the income is calculated at a reduced rate of 70% [4] - For withholding tax, if the income does not exceed 4,000 yuan, the deduction is 800 yuan; if it exceeds 4,000 yuan, the deduction is 20% of the income [5] Taxable Income - The taxable income for labor remuneration, manuscript remuneration, and royalties is calculated based on the income amount for each payment, with specific withholding rates applied [6] - The withholding tax rate table indicates that for residents, the tax rate is 20% for income not exceeding 20,000 yuan, 30% for income between 20,000 and 50,000 yuan, and 40% for income exceeding 50,000 yuan [6] Withholding Obligations - When a natural person provides services to a business, the business must log into the electronic tax bureau to collect necessary taxpayer information and submit it [7] Tourism Tax Matters - Certain tickets for cultural and religious sites are exempt from value-added tax (VAT), including those for museums, galleries, and places of worship [13][14] - Travel agencies must calculate their sales revenue based on the total price and additional fees charged to customers [22][25]

Group 1 - The core viewpoint is that non-tariff barriers are a significant challenge that the European Union needs to address [1] - The EU's value-added tax (VAT) is considered a form of subsidy [1] - There is a desire to see reductions in VAT and tariffs [1] - Several trade agreements have been established, but many are described as "unilateral" [1]

Group 1 - The core viewpoint is that the White House trade advisor Navarro considers the European Union's value-added tax (VAT) as a form of subsidy and advocates for VAT reductions and lower tariffs [1]