Core Viewpoint - The article discusses the tax policies and procedures for internet platform enterprises regarding the withholding and filing of personal income tax and value-added tax for their workers, effective from October 1, 2025 [11][12][17]. Tax Policies and Procedures - Internet platform enterprises are required to withhold and prepay personal income tax for workers based on the cumulative withholding method as per the relevant tax regulations [11]. - The value-added tax (VAT) policy allows workers to enjoy tax exemptions if their monthly sales do not exceed 100,000 yuan, with a reduced VAT rate of 1% applicable for small-scale taxpayers [14]. - The process for internet platform enterprises to handle tax filings includes verifying worker identities, obtaining written consent, and submitting the necessary tax forms by the 15th of the following month [15][16]. Implementation Timeline - The new tax regulations and procedures will come into effect on October 1, 2025, as outlined in the announcement by the State Taxation Administration [17].

欢迎扫描下方二维码关注： 来源山西税务税宣速递 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 办税日历 l I 五 日 ll 六 m 2 1 9 3 5 6 8 4 7 10 13 12 15 1 6 11 14 17 20 23 18 19 21 22 24 25 27 30 26 28 29 01日-17日 申报缴纳增值税、消费税、城市维护建设税、教 育费附加、地方教育附加、文化事业建设费、个人 所得税、车船税代收代缴纳税义务人(保险机构) 01日-25日 申报缴纳单位社会保险费 01日-30日 2025年度车船税纳税义务人为自然人 温馨提醒 互联网平台企业为平台内从业人员办理 扣缴申报、代办申报 个人所得税政策适用及扣缴申报办理流程 (一)政策适用 从业人员自互联网平台企业取得劳务报酬所 得,互联网平台企业按照《国家税务总局关于发布 《个人所得税扣缴申报管理办法(试行)》的公告》 (201 ...

Core Viewpoint - The article provides a detailed guide on how taxpayers can adjust their invoice limits through the electronic tax bureau due to increased business volume, ensuring they have sufficient invoice capacity for their operations [2][4]. Group 1: Invoice Limit Adjustment Process - Taxpayers can log into the electronic tax bureau and navigate to the "Invoice Limit Adjustment Application" section to initiate the process [2][3]. - In the "New Application" page, basic information is automatically populated, and taxpayers must select the type of adjustment (short-term) and specify the amount needed [4][6]. - Required supporting documents include purchase contracts or other materials that verify transaction authenticity, as well as fixed asset documentation [7][8]. Group 2: Application Submission and Review - After filling out the application and uploading necessary attachments, taxpayers can submit their adjustment request and await manual review by tax authorities [8][7]. - The application process emphasizes the importance of providing clear and accurate information to facilitate approval [4][6]. Group 3: Additional Services - Taxpayers are encouraged to utilize online services through the electronic tax bureau or its app for convenience, with options for remote assistance available if needed [24][25]. - The article highlights the importance of real-name verification and the need for taxpayers to stay informed about their tax obligations and rights [22][21].

Group 1 - The article discusses the tax implications for taxpayers who sign framework contracts without specified amounts, focusing on whether stamp duty can be paid based on the pre-tax amount listed in monthly settlement statements [2] - According to the Stamp Tax Law of the People's Republic of China, the tax basis for taxable contracts is the amount specified in the contract, excluding VAT [2] - The announcement from the State Taxation Administration clarifies that if the taxable contract does not specify an amount, the taxpayer must declare the amount during the first tax declaration period after the contract is established [2] Group 2 - The article provides a reminder about the new electronic tax bureau services available for taxpayers, including online assistance for tax-related inquiries [18][19] - It emphasizes the importance of using the electronic tax bureau or its app for tax payments and inquiries, highlighting the convenience of remote assistance when online functions are insufficient [18][19] - The article outlines the process for taxpayers to engage with the electronic tax bureau for assistance, including steps for online identity verification and submitting tax-related requests [19]

Group 1 - The article provides a detailed guide on how taxpayers can obtain tax payment certificates through the electronic tax bureau, emphasizing the steps involved in the process [2][3][4] - It outlines the specific procedures for logging into the electronic tax bureau, selecting the appropriate options, and confirming the accuracy of the data before generating the tax payment certificate [4][3] - The article includes a reminder about the importance of verifying the information and offers options for downloading or printing the tax payment certificate once it is generated [4] Group 2 - The article discusses the tax declaration calendar, specifying the deadlines for various taxes such as value-added tax, personal income tax, and social insurance contributions [11][12] - It highlights the responsibilities of internet platform enterprises in handling tax withholding and declaration for their workers, detailing the applicable policies and procedures [14][15] - The article mentions the tax benefits available to small-scale taxpayers, including exemptions and reduced rates for value-added tax, and outlines the process for internet platform enterprises to assist in tax declarations [17][19] Group 3 - The article states that the new regulations regarding internet platform enterprises' responsibilities for tax declarations will take effect on October 1, 2025 [20] - It emphasizes the importance of electronic tax services, encouraging taxpayers to utilize online platforms for tax-related inquiries and submissions [22][23]

Core Viewpoint - The article discusses tax incentives aimed at promoting the development of rural specialty industries, specifically focusing on the exemption of value-added tax (VAT) for the wholesale and retail of seeds, seedlings, pesticides, and agricultural machinery [2][3]. Summary by Relevant Sections Taxpayer Eligibility - Taxpayers engaged in the wholesale and retail of seeds, seedlings, pesticides, and agricultural machinery are eligible for tax benefits [3]. Definition of Agricultural Inputs - Pesticides are defined as agents used for the prevention of pests and weeds in agriculture and forestry, while agricultural machinery includes various machines and tools used in agricultural production, including forestry, animal husbandry, and aquaculture [3]. Policy Basis - The tax exemption policy is based on the notification from the Ministry of Finance and the State Administration of Taxation regarding the VAT exemption for agricultural production materials [8].

Core Viewpoint - The article discusses tax incentives for agricultural, forestry, animal husbandry, and fishery projects, highlighting specific exemptions and reductions in corporate income tax for eligible activities [2][3][4]. Tax Exemption and Reduction Details - Full exemption from corporate income tax is available for projects involving the cultivation of vegetables, grains, tubers, oilseeds, legumes, cotton, hemp, sugar crops, fruits, nuts, breeding of livestock and poultry, collection of forest products, and various agricultural services [2]. - A 50% reduction in corporate income tax applies to the cultivation of flowers, tea, other beverage crops, and spice crops, as well as marine and inland aquaculture [3]. Eligibility Criteria - To qualify for tax incentives, projects must adhere to the standards set by the National Economic Industry Classification and cannot fall under restricted or eliminated categories as per the National Development and Reform Commission's guidelines [4]. - Enterprises engaged in multiple projects with different tax treatments must calculate the income from eligible projects separately and allocate expenses reasonably; failure to do so will disqualify them from tax benefits [4]. Policy Basis - The tax incentives are grounded in various legal documents, including the Corporate Income Tax Law and its implementation regulations, as well as specific notices from the Ministry of Finance and the State Administration of Taxation regarding agricultural product processing [9].

Group 1 - The article discusses the promotion of rural characteristic industry development and the tax incentives for agricultural production, specifically the exemption of value-added tax (VAT) for the production and sale of agricultural films [2][3]. - The beneficiaries of this tax exemption are taxpayers engaged in the production and sale of agricultural films, which include various types of films used in agricultural production [3]. - The policy is based on specific regulations from the Ministry of Finance and the State Administration of Taxation regarding the exemption of VAT for agricultural production materials [4]. Group 2 - The article outlines the conditions for enjoying the tax exemption, which include being a taxpayer involved in the production and sale of agricultural films [3]. - It specifies that agricultural films refer to various types of ground films and greenhouse films used in agriculture [3]. - The policy aims to support the agricultural sector by reducing the tax burden on producers and sellers of agricultural films, thereby promoting agricultural productivity [2].