欢迎扫描下方二维码关注： 来源 广西税务 欢迎扫描下方二维码关注： 一、选择按照小规模纳税人纳税 第一步 登录电子税务局后，点击【我要办税】- 【综合信息报告】-【资格信息报告】-【选择按照 小规模纳税人纳税】功能菜单。 盘区加勒: ( 第四人民族 .. (点击查看大图，下同) 第二步 进入功能后，根据纳税人身份特征和历史 涉税行为，系统自动预填数据，纳税人对预填 结果进行确认，并补充信息。 1.未超标 纳税人需要录入"连续不超过12个月或四个 季度的经营期起止"、 "累计应征增值税销售额 (元)" 以及情况说明。 - 返回 商人 > 品 彰汁应在卧加的曲箱（元) 2.已超标 -- 纳税人需要核实"连续不超过12个月或四个 季度的经营期起止"、 "累计应征增值税销售额 (元)"，并录入情况说明。 人登记，极盟《中华 == 5本纽拉第小规模的 图（雷图） 人民共和国普通社交通系统》第七条： "自然人员 祝人的祝。" 若想（单位）符合风情和空 s=*** 第三步 信息录入完成后，点击【预览表单】按钮, 可以预览申请表。 new > ma 选择按照 投提《中心 "由线人属于 。 图语和语 ==+zz=8面或法实施泰 ...

Core Viewpoint - The article discusses the different leasing models in the shipping and aviation industries, specifically focusing on the distinctions between "transportation services" and "operating lease services" for tax purposes [2][3]. Group 1: Transportation Services - Transportation services involve using transport tools to deliver goods or passengers, including land, water, air, and pipeline transport [4]. - The article identifies two types of transportation leasing: - **Voyage Charter (程租)**: A service where a transport company completes a specific voyage for the charterer and charges a fee [5]. - **Time Charter (期租)**: A service where a transport company leases a vessel with crew for a specified period, charging daily fees regardless of operation [5]. - **Wet Lease (湿租)**: An aviation service where an airline leases an aircraft with crew for a specified period, charging fees while the charterer covers fixed costs [5]. - Tax treatment for these services falls under transportation services with a VAT rate of 9% [6]. Group 2: Operating Lease Services - Operating lease services involve leasing tangible assets without transferring ownership, categorized under modern service leasing [6]. - The article specifies two types of operating leasing: - **Bareboat Charter (光租)**: A service where a transport company leases a vessel without crew, charging a fixed fee and not covering operational costs [6]. - **Dry Lease (干租)**: An aviation service where an airline leases an aircraft without crew, also charging a fixed fee and not covering operational costs [6]. - Tax treatment for these services falls under tangible asset operating lease services with a VAT rate of 13% [6].

Core Viewpoint - Recent rumors regarding potential increases in value-added tax (VAT) rates for the gaming and financial industries have caused significant fluctuations in gaming stocks, but these rumors have been debunked by industry experts and authorities [3][4]. Group 1: Stock Market Reactions - On February 3, gaming stocks experienced a sharp decline, with Tencent (00700.HK) dropping over 6% and NetEase (09999.HK) falling more than 3% during intraday trading [1]. - A recovery was observed by the end of the trading day, with A-share gaming stocks rebounding, including Century Huatong and Gigabit Technology, both rising over 2% [1]. - The gaming index (BK1406) increased by more than 3.4%, with several component stocks, such as Shunwang Technology, surging by 13.8% [1]. Group 2: Tax Rumors and Clarifications - Recent rumors suggested that the VAT rate for the gaming industry could rise from 6% to 32%, which sparked concern among investors [3]. - Experts confirmed that these rumors lack credibility, stating that the maximum VAT rate in China is capped at 13%, and no adjustments to the tax policies for the gaming and financial sectors have been made [4]. - The implementation of the new VAT law and related announcements by the tax authorities have clarified that the tax rates for these industries are stable and well-defined [4].

Core Viewpoint - The announcement by the Ministry of Finance and the State Taxation Administration clarifies how to determine the applicable VAT rate for mixed sales by general VAT taxpayers, emphasizing the need to apply the rate of the main business activity involved in the transaction [1][2]. Group 1: VAT Rate Determination - The announcement specifies four scenarios for determining the applicable VAT rate for mixed sales, including software sales with related services, sales of goods with installation services, electric power sales with battery services, and vehicle rental with IT services [1][3]. - The previous practice of separately accounting for sales and installation services, which allowed for different tax rates, has been replaced by a unified application of the higher tax rate based on the main business activity [2][3]. Group 2: Implications for Businesses - The new regulation aims to prevent businesses from attempting to evade taxes by splitting transactions into separate taxable activities to benefit from lower tax rates [3]. - The announcement also indicates that similar taxable transactions should be treated in accordance with the specified scenarios, reinforcing the need for compliance among taxpayers [3].

Group 1 - The article discusses the VAT rate applicable to feed, which is set at 9% according to the "Value-Added Tax Law of the People's Republic of China" [7] - It highlights that the new VAT law will come into effect on January 1, 2026, and will replace the "Interim Regulations on Value-Added Tax" [7]

2026.02. 01 本文字数：1193，阅读时长大约2分钟 作者 | 第一财经 陈益刊 中国第一大税种增值税税率主要有三档，其中基本税率是13%，两档优惠税率分别是9%和6%。随 着今年起增值税法及实施条例正式实施，详细适用两档优惠税率的具体范围也得以明晰。 1月31日，财政部、税务总局发布《关于增值税征税具体范围有关事项的公告》（下称《公告》）， 明确了适用9%增值税税率货物范围，以及销售服务、无形资产、不动产具体范围，这涉及多档税 率。该《公告》自2026年1月1日起施行。 资深税务专家李军告诉第一财经，此次《公告》对于增值税税目注释及9%低税率货物的范围，基本 延续了之前增值税文件的内容，并进行了小幅度的调整完善。例如植物油、农机列举了更多品类。在 销售服务、无形资产、不动产注释方面，修改货物运输代理服务定义，调整了基础电信和增值电信服 务的内容等。 微信编辑 | 雨林 上述《公告》附件1将适用9%增值税税率货物范围划分为农产品、食用植物油、食用盐、自来水、 天然气等二十个大类，并详细正面列举了每一类详细货物。 比如，在食用植物油方面，此次《公告》在以前规定列举的芝麻油、花生油、豆油、菜籽油等基础 ...

Core Viewpoint - The article outlines the tax rates and collection rates under the Value-Added Tax (VAT) Law of the People's Republic of China, detailing the applicable rates for different categories of goods and services [3][4][7]. Tax Rates - The tax rate for the sale of goods, processing, repair services, tangible asset leasing services, and importation of goods is set at 13% [3]. - A reduced tax rate of 9% applies to the sale of transportation, postal, telecommunications, construction services, real estate leasing, sale of real estate, transfer of land use rights, and specific goods such as agricultural products, utilities, and publications [3]. - The tax rate for the sale of services and intangible assets, excluding certain specified items, is 6% [4]. - Exports of goods are taxed at a rate of 0%, unless otherwise specified by the State Council [5]. - For cross-border sales of services and intangible assets by domestic entities and individuals, the tax rate is also 0% [6]. Collection Rate - The collection rate for VAT calculated using the simplified tax method is set at 3% [7].

Key Points - The article discusses the implementation of a water resource tax in Shanxi Province, detailing the applicable tax rates for different types of water usage [3][4]. - The tax rates vary based on the type of water used, with specific rates for agricultural production, public water supply, and special water usage [3]. - There are penalties for unauthorized water extraction, with increased tax rates applied based on the extent of the over-extraction [4]. - The new tax regulations will take effect on December 1, 2024 [4]. Tax Rates Summary - Surface water for agricultural production is taxed at 0.05 yuan per cubic meter, while for special water usage, the rate is 5 yuan per cubic meter [3]. - Groundwater for agricultural production is taxed at 0.2 yuan per cubic meter, with special usage at 20 yuan per cubic meter [3]. - Other water usage types, such as geothermal water, have varying rates, with some at 1.4 yuan per cubic meter [3]. Penalty Structure - Unauthorized water extraction exceeding the planned amount by 20% incurs a penalty of double the applicable tax rate [4]. - If the over-extraction is between 20% and 40%, the penalty increases to 2.5 times the applicable tax rate [4]. - For over-extraction exceeding 40%, the penalty is three times the applicable tax rate [4]. Implementation Date - The new water resource tax regulations will be implemented starting December 1, 2024 [4].

Core Viewpoint - The article discusses the calculation methods for export tax refunds and exemptions, focusing on the criteria and conditions for cross-border e-commerce enterprises to apply for these tax benefits. Group 1: Tax Refund Calculation - The current tax refund amount is calculated based on the current exempt purchase price of raw materials multiplied by the export goods tax refund rate [2] - The tax basis for VAT refunds on exported goods is the actual Free on Board (FOB) price [3] - For goods processed and exported, the tax basis is determined by the FOB price minus the amount of customs bonded imported materials included in the exported goods [4] Group 2: Conditions for Cross-Border E-Commerce Enterprises - Cross-border e-commerce export enterprises must meet four conditions to apply for VAT and consumption tax refunds: they must be general VAT taxpayers, have registered for export tax refunds, have customs export declarations, and ensure that the export goods are received within the refund application period [15][17] - The tax basis for VAT refunds on exported goods is the amount specified on the VAT special invoice or the customs import VAT payment certificate [7][8] Group 3: Specific Cases and Examples - For foreign trade enterprises exporting goods (excluding commissioned processing and repair goods), the tax basis for VAT refunds is the amount indicated on the VAT special invoice for purchased export goods [7] - In cases of commissioned processing and repair goods, the tax basis is the processing and repair fees indicated on the VAT special invoice [8]

Group 1 - Taxpayers renting out properties need to update tenant information through the electronic tax bureau's property and behavior tax source collection and combined declaration module [2] - The process involves logging into the electronic tax bureau and navigating to the tax declaration and payment section [5] - Specific steps include accessing the property tax source information and modifying the rental details for the relevant property record [7]