欢迎扫描下方二维码关注： 通讯补贴是否缴纳个人所得税？ 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。 Q 山西省税务局征纳互动平台 办 - 查 -- 收 - 问 t 评 税务非常努力,愿您非常满意 提供精准服务,愿您真心点赞 r 扫码注册并登录系统 山西新电子税局 业务办理信商 级 如您在业务办理中遇到难题 直 请登录新电子税局-点击"悦悦"在线问办 & 国家税务总局山西省税务局 r computer with and and and the sent and the seen to the sent and the seen and 容可以厚过月销售额10 以上英语在曾官前的奇籍 根据《国家税务总局山西省税务局关于 个人通讯补贴收入征收个人所得税问题的公 告》（国家税务总局山西省税务局公告2020 年第10号）规定：个人因通讯制度改革而取 得的通讯补贴收入， 每月不超过 ...

Core Viewpoint - The article discusses the tax policies applicable to small-scale taxpayers in China, particularly focusing on the ability to issue special VAT invoices even when benefiting from tax exemptions or reductions [10][11]. Group 1: Tax Policies for Small-Scale Taxpayers - Small-scale taxpayers with monthly sales below 100,000 yuan can choose to waive their exemption and issue special VAT invoices [10]. - Taxpayers can opt to pay VAT at a reduced rate of 1% or 3% on certain sales, even if they are eligible for tax exemptions [10][11]. - An example illustrates that a small-scale taxpayer can issue a special invoice for part of their sales while still enjoying tax exemptions on the remaining sales [11].

Group 1 - The article discusses the vehicle and vessel tax (车船税) applicable in Xinjiang Uygur Autonomous Region, detailing the specific tax amounts based on engine displacement and vehicle type [3][6][8] - The tax rates for different engine displacements are outlined, with vehicles over 4.0 liters facing the highest tax rate of 1800 yuan, while those between 2.0 to 2.5 liters are taxed at 720 yuan [3] - The tax is an annual property tax, and regardless of vehicle usage, it must be paid on time within the calendar year from January 1 to December 31 [6][8] Group 2 - Tax payment can be conveniently made through insurance companies, which are responsible for collecting the vehicle tax when charging for mandatory third-party liability insurance [4][5] - Taxpayers must pay the tax at the location of vehicle registration or the location of the tax withholding agent, and cannot pay it at tax offices in other provinces [7][8] - If a vehicle is sold, the tax already paid for that year is not refundable, and the new owner does not need to pay again for the same tax year [8]

Taxation Policy Insights - The personal income tax is withheld and paid by the payer according to legal regulations, meaning the company that pays the labor remuneration is responsible for withholding the corresponding individual income tax when making payments [3][4][6] - For labor remuneration invoices, if the income exceeds 4000 yuan, a deduction of 20% of the income is applied, and the applicable tax rate is between 20% to 40% based on a progressive tax system [5][12] VAT Regulations - Small-scale taxpayers with monthly sales not exceeding 100,000 yuan are exempt from value-added tax (VAT), and this exemption is determined by the total sales amount, including exempt sales [12][17] - If a small-scale taxpayer has already paid VAT and their sales do not exceed the threshold, they can apply for a refund of the VAT paid after issuing a red invoice [17]

Core Viewpoint - The article discusses the tax implications for small-scale taxpayers in China, particularly focusing on the value-added tax (VAT) policies and how they can benefit from certain exemptions and deductions based on their sales activities [4][5][6]. Tax Calculation and Policies - The total revenue for the quarter is reported as 570,000, which includes 300,000 from the sale of a second-floor shop [4]. - According to the National Taxation Bureau's announcement, the sales amount from real estate can be deducted when calculating VAT [4][5]. - Small-scale taxpayers with monthly sales exceeding 100,000 can still enjoy VAT exemptions if their taxable sales, after deducting real estate sales, do not exceed 100,000 [5][7]. - If a small-scale taxpayer issues a special VAT invoice for a portion of their sales, they must forgo the exemption for that amount and pay VAT at a rate of 3% [6][7]. Tax Exemption Benefits - The remaining sales revenue after deducting the real estate sale and the special invoice amount can still qualify for VAT exemption, provided it does not exceed 300,000 [9]. - The article emphasizes that the government supports compliant taxpayers through favorable tax policies, encouraging honest business practices [9][10]. - Even if the total taxable sales exceed 300,000 in the next quarter, taxpayers can still benefit from a reduced VAT rate of 1% on the portion exceeding 300,000 [10][11]. Compliance and Long-term Development - The article highlights the importance of understanding tax policies for small-scale taxpayers to ensure long-term business growth and compliance with regulations [12].

Tax Policies Summary - Rental income from leased real estate can be averaged over the lease period, and if the monthly rental income does not exceed 100,000 yuan, it is exempt from value-added tax (VAT) [6][9] - Urban maintenance and construction tax is based on the VAT amount, with rates of 7% for urban areas, 5% for county towns, and 1% for other areas [6] - Education fee surcharge is calculated at 3% of the VAT amount, while local education surcharge is 2% of the VAT amount [6] - Personal income tax on rental income is calculated as "property leasing income," with a reduced tax rate of 10% for personal rental income [6] - Various deductions are allowed for property leasing income, including taxes paid during the leasing process and actual repair expenses, with specific limits on deductions [6] Exemption Policies - From January 1, 2023, to December 31, 2023, small-scale VAT taxpayers with monthly sales below 100,000 yuan are exempt from VAT [8] - Small-scale taxpayers exceeding the 100,000 yuan threshold but below after deducting real estate sales are also exempt from VAT [8] - The exemption for education fee surcharges, local education surcharges, and water conservancy construction funds has been expanded to monthly sales below 100,000 yuan [10] - Local governments can determine reductions in various taxes for small-scale taxpayers and individual businesses within a 50% range [10][11] Additional Tax Benefits - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers, small micro-profit enterprises, and individual businesses will benefit from a 50% reduction in resource tax, urban maintenance and construction tax, property tax, and other related taxes [11] - In Shaanxi Province, businesses and individual operators will pay a reduced rate of 0.5% for water conservancy construction funds, with a further reduction to 0.3% in specific zones [11]