欢迎扫描下方二维码关注： ↑ 点击上方 " 蓝色柳林财税室 " 关注我们 | 扣缴环节税款计算方法 劳务报酬所得、稿酬所得、特许权使用费 所得以收入减除费用后的余额为收入额;其 中,稿酬所得的收入额减按百分之七十计算。 减除费用 自然人为企业提供劳务,企业收到自然 人代开的劳务费发票后,在自然人电子税务 局(扣缴端)会收到"自然人代开发票提醒"。 操作步骤如下 : 预扣预缴税款时,劳务报酬所得、稿酬所 得、特许权使用费所得每次收入不超过四千 元的,减除费用按八百元计算;每次收入四 千元以上的,减除费用按收入的百分之二十 计算。 应纳税所得额 劳务报酬所得、稿酬所得、特许权使用费 所得,以每次收入额为预扣预缴应纳税所得 额,计算应预扣预缴税额。劳务报酬所得适用 个人所得税预扣率表二(见下表),稿酬所得、 特许权使用费所得适用百分之二十的比例预 扣率。 个人所得税预扣率表二 | | (居民个人劳务报酬所得预扣预缴适用) | | | | --- | --- | --- | --- | | 级数 | 预扣预缴应纳税所得额 | | 预扣率(%) 速算扣除数 | | | 不超过 20000 元的 | 20 | 0 | | ...

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]

Core Viewpoint - The Vietnamese parliament has approved an extension of the value-added tax (VAT) reduction until the end of 2026, aiming to stimulate economic growth and support businesses [1] Group 1: Economic Impact - The VAT reduction is expected to enhance consumer spending and investment, contributing to a more robust economic recovery post-pandemic [1] - This policy is part of broader efforts by the Vietnamese government to maintain economic stability and growth amid global uncertainties [1] Group 2: Business Environment - The extension of the VAT reduction is likely to benefit various sectors, particularly retail and services, by lowering costs for consumers and encouraging higher sales [1] - Companies operating in Vietnam may experience improved cash flow and profitability due to the reduced tax burden [1]

Core Viewpoint - Southeast Asian countries, including Indonesia and Thailand, are implementing large-scale economic stimulus plans to mitigate the impact of high U.S. tariffs on their economies [1][2]. Group 1: Indonesia's Economic Stimulus - Indonesia has announced a summer economic stimulus plan worth 24.44 trillion Indonesian rupiah (approximately $1.5 billion) aimed at boosting consumption and economic growth during the school holiday period [2]. - The Indonesian economy is facing challenges, with a GDP growth of only 4.87% year-on-year in the first quarter, the weakest since Q3 2021 [2]. - The Indonesian government expects the economic growth rate to stabilize around 5% in the second quarter, supported by fiscal measures [2]. Group 2: Thailand's Economic Response - Thailand's government has approved an economic stimulus plan with a budget of 157 billion Thai baht, focusing on community economy, tourism, agriculture, infrastructure, and low-interest loans for small businesses [3]. - The Thai economy is also under pressure from weak domestic demand and high household debt, alongside external challenges such as ongoing trade wars [3]. Group 3: Regional Economic Outlook - The region is experiencing a downward revision of GDP growth forecasts due to the impact of U.S. tariffs, with Thailand's growth forecast lowered from 3%-3.5% to 1.8% by the World Bank and IMF [4]. - Malaysia's central bank has indicated that economic growth may fall below the previously predicted range of 4.5%-5.5% due to the adverse effects of U.S. tariffs [4]. - The Philippines reported a first-quarter GDP growth of 5.4%, below the government's target of 6%-8% [4]. Group 4: Central Bank Actions - Central banks in Southeast Asia are responding to economic pressures, with the Philippines expected to lower interest rates by 25 basis points due to reduced inflation and uncertainties from U.S. tariffs [5]. - Malaysia is also anticipated to cut interest rates for the first time since May 2023, while providing additional loan guarantees for SMEs affected by U.S. tariffs [5]. - Vietnam is considering extending a VAT reduction measure to support economic growth, which may lead to significant tax revenue losses in the coming years [5]. Group 5: Concerns Over Stimulus Measures - Experts express concerns that excessive fiscal and monetary stimulus could have adverse effects, such as widening the income gap and increasing household debt levels [6][7]. - In Thailand, the cancellation of a digital wallet plan has led to public disappointment, highlighting the potential political ramifications of economic policy changes [7]. - Vietnam's extension of VAT reductions raises concerns about future tax revenue losses, with projected losses of approximately 39.5 trillion Vietnamese dong in the second half of 2025 and 82.2 trillion in 2026 [7].

Core Insights - Vietnam is seeking to extend the value-added tax (VAT) reduction until the end of 2026 [1] Group 1 - The extension of the VAT reduction is aimed at stimulating economic growth [1] - This move reflects the government's strategy to support businesses and consumers amid economic challenges [1] - The current VAT reduction is part of broader fiscal measures to enhance economic resilience [1]

Core Insights - The article discusses the dynamic changes in the Vietnamese market, highlighting significant trends and opportunities for investment [1] Group 1: Market Trends - Vietnam's economy is experiencing rapid growth, with GDP projected to increase by 6.5% in 2023, driven by strong manufacturing and export sectors [1] - The country is becoming a key player in the global supply chain, attracting foreign direct investment (FDI) as companies seek to diversify their production bases [1] Group 2: Investment Opportunities - The technology sector in Vietnam is expanding, with a focus on digital transformation and e-commerce, presenting lucrative investment opportunities [1] - The government is implementing policies to enhance the business environment, which is expected to further boost investor confidence and economic growth [1] Group 3: Challenges - Despite the positive outlook, there are challenges such as infrastructure development and regulatory hurdles that could impact investment [1] - The labor market is facing pressures, with a need for skilled workers to support the growing industries [1]

Core Viewpoint - The article discusses various tax policies aimed at promoting the purchase and use of new energy vehicles, as well as supporting small and micro enterprises and individual businesses in China [3][11][12]. Tax Policies for New Energy Vehicles - From January 1, 2024, to December 31, 2025, new energy vehicles will be exempt from vehicle purchase tax, with a maximum exemption of 30,000 yuan per vehicle [3]. - For purchases made between January 1, 2026, and December 31, 2027, the vehicle purchase tax will be halved, with a maximum reduction of 15,000 yuan per vehicle [3]. Support for Small and Micro Enterprises - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers with monthly sales below 100,000 yuan will be exempt from VAT [9]. - Individual businesses with annual taxable income not exceeding 2 million yuan will have their personal income tax halved during the same period [11]. - Small-scale VAT taxpayers, small and micro enterprises, and individual businesses will benefit from a halved resource tax, urban maintenance and construction tax, property tax, and other related taxes from January 1, 2023, to December 31, 2027 [11]. Tax Incentives for Employment - From January 1, 2023, to December 31, 2027, businesses hiring individuals from poverty alleviation programs or long-term unemployed individuals will receive tax deductions of 6,000 yuan per person per year for three years [17]. - The deduction can be increased by up to 30% based on local government regulations [17]. Cultural and Agricultural Tax Exemptions - Ticket revenues from cultural and religious activities held by temples, mosques, and churches will be exempt from VAT [6]. - Agricultural producers selling self-produced agricultural products, including tea, will be exempt from VAT [7].