Key Points - The new policy adjusts the types of deductible certificates included in the calculation formula for input tax composition ratio, adding electronic invoices for air and railway tickets, and separately listing the unified invoice for motor vehicle sales [3] - The adjusted deductible certificate types now include seven categories, such as VAT special invoices and customs import VAT payment certificates [3] - Taxpayers in four specific industries (manufacturing, scientific research and technical services, software and information technology services, ecological protection and environmental governance) can apply for a refund of the end-of-period retained tax amount on a monthly basis [4][5] - The determination of whether a taxpayer belongs to these four industries is based on whether the total VAT sales amount from these industries exceeds 50% of the total VAT sales amount, rather than the proportion of any single industry [4] - For real estate development and operation taxpayers, if the end-of-period retained tax amount has increased for six consecutive months and the increase in the sixth month is not less than 500,000 yuan, they can apply for a refund of 60% of the new increase [5] - Other taxpayers, excluding those in the specified four industries and real estate development, can apply for a proportional refund if their new increase in retained tax exceeds 500,000 yuan [5]

欢迎扫描下方二维码关注： 答:根据《财政部 税务总局关于完善增 值税期末留抵退税政策的公告》(财政部 税务 总局公告2025年第7号)的规定,三、本公告 所称制造业等4个行业纳税人,是指从事《国 民经济行业分类》中"制造业"、"科学研究 和技术服务业"、"软件和信息技术服务业"、 "生态保护和环境治理业" 业务相应发生的 增值税销售额占其全部增值税销售额的比重 超过50%的纳税人。销售额比重根据纳税人 申请退税前连续12个月的销售额计算确定; 申请退税前经营期不满12个月但满3个月的, 按照实际经营期的销售额计算确定。 四、本公告所称房地产开发经营业纳税 人,是指从事《国民经济行业分类》中"房地 产开发经营" 业务相应发生的增值税销售额 及预收款占其全部增值税销售额及预收款的 比重超过50%的纳税人。销售额及预收款比 重根据纳税人申请退税前连续12个月的销售 额及预收款计算确定; 申请退税前经营期不 满12个月但满3个月的, 按照实际经营期的销 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 ...

欢迎扫描下方二维码关注： 第六十九条 扣缴义务人应扣未扣、应收而不 收税款的,由税务机关向纳税人追缴税款,对扣 根据《个人所得税扣缴申报管理办法(试行)》 (国家税务总局公告2018年第61号)第十九条 扣缴 义务人有未按照规定向税务机关报送资料和信 息、未按照纳税人提供信息虚报虚扣专项附加扣 除、应扣未扣税款、不缴或少缴已扣税款、借用或 冒用他人身份等行为的,依照《中华人民共和国 税收征收管理法》等相关法律、行政法规处理。 根据《中华人民共和国税收征收管理法》第 四条 法律、行政法规规定负有纳税义务的单位和 个人为纳税人。 法律、行政法规规定负有代扣代缴、代收代 缴税款义务的单位和个人为扣缴义务人。 纳税人、扣缴义务人必须依照法律、行政法 规的规定缴纳税款、代扣代缴、代收代缴税款。 第六十八条 纳税人、扣缴义务人在规定期限 内不缴或者少缴应纳或者应解缴的税款,经税务 机关责令限期缴纳,逾期仍未缴纳的,税务机关 除依照本法第四十条的规定采取强制执行措施追 缴其不缴或者少缴的税款外, 可以处不缴或者少 缴的税款百分之五十以上五倍以下的罚款。 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 ...

欢迎扫描下方二维码关注： 来源： 北京税务 供稿：北京西城税务 形式支付的还是以实物形式支付的，均应列 入工资总额的计算范围。 问题음 计算残保金,怎么确定上年度年平 均工资? 由 自2018年4月1日起 将残疾人就业保障金征收标准上限，由当地社会 平均工资的3倍降低至2倍。 其中 用人单位在职职工平均工资未超过当地社会 平均工资2倍（含)的，按用人单位在职职工年 平均工资计征残疾人就业保障金; 超过当地社会平均工资2倍的，按当地社会平 均工资2倍计征残疾人就业保障金。 问题宣 残保金怎么计算 ? 残保金按上年用人单位安排残疾人就业未达 到规定比例的差额人数和本单位在职职工年平均 工资之积计算缴纳。 2025年缴纳所属2024年度的残保金， 计算公式如下: 残保金年缴纳额=（2024年用人单位在职职工 人数×1.5%－2024年用人单位实际安排残疾 人就业人数）×2024年用人单位在职职工年 平均工资 "用工人数"计算要点 (2) 用人单位在职职工 是指用人单位在编人员或依法与用人单位签 订1年以上（含1年）劳动合同（服务协议）的人 员。 (△) 用人单位在职职工人数 按本单位在职职工的年平均人数计算（12个 ...

Core Viewpoint - The article emphasizes the significance of the recent visit by the General Secretary to Tibet, marking a historic moment in the Party's attention towards the region, and outlines key policies and activities that could impact various sectors, including infrastructure, employment, and fiscal policies [2][3][4][8]. Group 1: Tibet Visit and Key Activities - The General Secretary's visit to Tibet on August 20 is unprecedented, highlighting the central government's focus on the region's stability and development [2]. - During the visit, the General Secretary stressed the importance of maintaining political stability, social order, and ethnic unity in Tibet, while promoting major infrastructure projects like the Yaluzangbu River hydropower project and the Sichuan-Tibet Railway [8]. - The visit included a meeting with local officials to discuss the implementation of the Party's governance strategies in Tibet, aiming for a modern and harmonious society [8]. Group 2: Policy Developments - A series of policies were announced, including the upcoming Shanghai Cooperation Organization summit, which will feature key foreign leaders, indicating a focus on international diplomacy [3]. - The government is implementing measures to boost employment and consumer spending, such as new guidelines for personal pension withdrawals and initiatives to enhance the sports industry [3][12]. - The State Council is focusing on fiscal policies, including the regulation of PPP projects and adjustments to VAT refund policies, aimed at supporting various industries [4][18]. Group 3: Industry-Specific Regulations - The National Development and Reform Commission is seeking public input on new pricing behavior rules for internet platforms to prevent unfair competition and ensure market stability [4][8]. - The Ministry of Industry and Information Technology has introduced temporary measures for the regulation of rare earth mining and processing, emphasizing total quantity control to manage resources effectively [4][17]. - The Ministry of Finance has announced updates to the VAT refund policy, maintaining favorable conditions for specific industries while introducing new criteria for others [4][18].

Group 1: Macroeconomic Insights - The unprecedented attendance of high-ranking officials, including the General Secretary, at the Tibet Autonomous Region's 60th anniversary celebration highlights the central government's focus on political stability and development in the region[2] - Key projects emphasized include the Yaxia Hydropower Project and the Sichuan-Tibet Railway, which are crucial for regional development and stability[2] - The government aims to promote high-quality development tailored to Tibet's unique characteristics, focusing on agriculture, clean energy, and resource processing[8] Group 2: Policy Developments - New policies regarding personal pension withdrawals were introduced, allowing for additional circumstances under which individuals can access their pensions, including specific medical expenses and unemployment benefits[11] - The government is reinforcing support for PPP projects, allowing local governments to utilize various bonds for financing construction costs of existing projects[4] - The Ministry of Finance announced that the VAT refund policy remains unchanged for key industries, while new conditions and percentages were set for other sectors[20] Group 3: Employment and Consumption - The government is actively working to enhance employment and consumer spending, with recent meetings focusing on expanding sports consumption and promoting the sports industry[10] - The implementation of large-scale equipment updates and consumer product replacement policies has shown significant results in stabilizing investment and expanding consumption[10]

Market Overview - Major indices accelerated their rise last week, with the Shanghai Composite Index surpassing the 3800-point mark, increasing by 3.49% weekly. The Shenzhen Component Index rose by 4.57%, the ChiNext Index by 5.85%, and the Xinhua 500 Index by 4.14% [1] - The Xinhua 500 Index achieved its best weekly performance of the year, opening at 4644.1 points and closing at 4816.45 points, with a weekly fluctuation of 4.34% and a total trading volume of 4.1 trillion yuan, an increase of 1.03 trillion yuan week-on-week [1] Industry Performance - All industry indices under the Shenwan first-level industry classification rose last week, with the highest gains seen in the telecommunications, electronics, comprehensive, computer, and beauty care sectors. Conversely, the real estate, coal, pharmaceutical, banking, and non-ferrous metals sectors lagged behind [4] Government Policies and Regulations - The State Council issued guidelines to enhance financial support for government and social capital cooperation (PPP) projects, allowing local governments to utilize general and special bonds for construction costs of eligible ongoing projects [6] - The Ministry of Finance and the State Taxation Administration announced improvements to the VAT refund policy, providing full monthly refunds for certain industries, including manufacturing and environmental protection [7] - New regulations for rare earth mining and smelting were introduced, imposing penalties on companies that violate the rules [7] - A draft regulation on internet platform pricing behavior was released, focusing on guiding lawful pricing practices and establishing a collaborative governance mechanism [7] - The Financial Regulatory Bureau is seeking opinions on a draft for managing commercial bank merger loans, categorizing them into control-type and equity-type loans [8]

Core Viewpoint - The Ministry of Finance and the State Taxation Administration of China announced improvements to the VAT refund policy for end-of-period tax credits, allowing for monthly full refunds in specific industries, thereby alleviating financial pressure on enterprises [1][4]. Group 1: VAT Refund Policy Overview - The VAT refund policy allows taxpayers to receive refunds when their input VAT exceeds output VAT, which is crucial as VAT accounts for over 30% of national tax revenue in China, with expected revenues exceeding 6 trillion yuan in 2024 [2][3]. - The policy has evolved since its pilot implementation in 2011 for specific industries, with significant expansions in 2019 and 2022 to include more sectors and allow for one-time refunds of accumulated credits [3][4]. Group 2: Specific Industry Impacts - From September 2025, the policy will provide monthly full refunds for end-of-period tax credits specifically for manufacturing, scientific research and technical services, software and information technology services, and ecological protection and environmental governance [4][5]. - The real estate sector will also have a separate refund policy, allowing for a 60% refund of newly increased tax credits if certain conditions are met [4][5]. Group 3: Implementation and Compliance - The tax authority has set clear criteria for taxpayers in the specified industries, requiring that over 50% of their VAT sales come from the relevant sectors to qualify for the refund [6][7]. - Taxpayers must maintain a positive end-of-period tax credit for six consecutive months before applying for a refund, with specific thresholds for the amount of new credits [7][8]. Group 4: Policy Design and Flexibility - The new policy design allows taxpayers to choose between the VAT refund or an immediate tax collection method, enhancing flexibility and risk management [8]. - A restriction on changing the chosen policy within 36 months aims to promote rational decision-making among taxpayers and reduce implementation costs [8].

Core Viewpoint - The recent announcement by the Ministry of Finance and the State Taxation Administration aims to enhance the VAT refund policy, particularly for specific industries, to alleviate financial pressure on enterprises and support economic development [3][4][5]. Group 1: VAT Refund Policy Overview - The VAT refund policy allows taxpayers to receive refunds when their input VAT exceeds output VAT, which is crucial for managing cash flow [3]. - Since 2011, China has piloted VAT refunds for specific industries, and the policy has evolved to include broader sectors to support economic growth [4][5]. - The new policy will implement full monthly refunds for four key industries starting September 2025, while other industries will have specific conditions and proportions for refunds [5][6]. Group 2: Industry-Specific Impacts - The manufacturing, scientific research, technology services, software, and ecological protection industries will benefit from a full monthly VAT refund policy, enhancing their financial stability [5][6]. - The real estate sector will also have a tailored VAT refund policy, allowing for a 60% refund of newly increased VAT credits under certain conditions [6][7]. - The adjustments in the VAT refund policy are designed to clarify policy direction, reduce compliance costs, and improve management efficiency [6][8]. Group 3: Implementation and Compliance - The tax authority has set clear criteria for taxpayers to qualify for VAT refunds, ensuring that a significant portion of their sales comes from the specified industries [7]. - Taxpayers must maintain a minimum level of VAT credits over six months to qualify for refunds, aligning with international practices [7][8]. - The policy allows taxpayers to choose between VAT refunds or immediate tax collection options, promoting flexibility and fairness in tax administration [8].

Group 1 - The core viewpoint of the announcement is to enhance the VAT refund policy for end-of-period tax credits, focusing on key industries and adjusting refund ratios and conditions for certain sectors [1][2] - From September 2025, the policy will implement full monthly refunds for end-of-period tax credits in manufacturing, scientific research and technical services, software and information technology services, and ecological protection and environmental governance [1] - The policy aims to improve continuity and precision, strengthening tax support for manufacturing, technological innovation, and ecological environment sectors [1] Group 2 - Most taxpayers must have a continuous end-of-period tax credit greater than zero for six months before applying for a refund, with specific conditions regarding the increase in tax credits [2] - Eligible taxpayers can choose to fully repay previously obtained tax refunds or opt for immediate taxation and refunds, but once chosen, the policy cannot be changed for 36 months [2]