Group 1 - The article provides a step-by-step guide on how to log into the individual electronic tax bureau and submit tax declarations for individual business operators [1][2]. - It details the process of correcting previously submitted tax declarations, including selecting the tax period and modifying the profit information [4][6]. - The article emphasizes the importance of ensuring that any corrections made to past declarations are followed by the necessary adjustments to subsequent tax filings for the same year [6][8]. Group 2 - It explains the different VAT rates applicable to landscaping services, specifically that services related to planting should be taxed at 9%, while maintenance services should be taxed at 6% [14][15]. - The article clarifies that if a contract includes both types of services, the amounts must be separately stated to apply the correct tax rates; otherwise, the higher rate of 9% will apply [15]. - It discusses the VAT tax incentives for second-hand car dealers, stating that they can benefit from a reduced VAT rate of 0.5% under certain conditions [17][18].

Group 1 - The article provides a guide for residents of Ningbo City on how to pay for the 2026 Urban and Rural Residents' Medical Insurance and obtain payment receipts through the electronic tax bureau [1][2][3] - Users can access the electronic tax bureau via a mobile app or web browser, log in, and navigate to the social security fee payment section to print their payment receipts [2][3][4] - The process includes filling in payment dates, selecting options for printing receipts for relatives, and confirming payment information before generating the electronic payment certificate [4][5] Group 2 - The article emphasizes the importance of using the electronic tax bureau for quick and efficient access to payment records and receipts, which can be saved or printed for personal records [2][3][4] - It outlines the steps for both individual and relative payment receipt printing, ensuring users understand the necessary information required for each scenario [5][4] - The article serves as a practical resource for residents to navigate the medical insurance payment process effectively [1][2]

欢迎扫描下方二维码关注： 一次性收取全年房租，该怎样缴纳增值税呢？今天小编分3种情形给您讲明白，一起来了解一下吧！ 情形1： 如果您是小规模纳税人 一次性收取全年房租，需在收款次月或季度结束后次月申报期，按全额申报缴纳增值税。 纳税人提供租赁服务采取预收款方式的，其纳税义务发生时间为收到预收款的当天。 情形2： 如果您是其他个人 《中华人民共和国增值税暂行条例实施细则》第九条所称的其他个人，采取一次性收取租金形式出租不动产取得的租金收入， 可在对应的租赁期内平均分摊，分摊后的月租金收入未超过10万元的，免征增值税。 情形3： 如果您是个体工商户 一次性收取全年房租，需在规定申报期按全额缴纳增值税。 纳税人提供租赁服务采取预收款方式的，其纳税义务发生时间为收到预收款的当天。 温馨提示： 由于个体工商户不属于"其他个人"范围，所以不能通过分摊享受相关免税政策。 政策依据 1.《中华人民共和国增值税暂行条例实施细则》第九条 2.《财政部 税务总局关于建筑服务等营改增试点政策的通知》（财税〔2017〕58号）第二条 3.《国家税务总局关于增值税小规模纳税人减免增值税等政策有关征管事项的公告》（国家税务总局公告2023 ...

Group 1 - The article discusses the taxation policies related to the sale of takeaway food by catering enterprises, stating that they should pay value-added tax (VAT) as per the provision of catering services [5][8] - It clarifies that only food products that the catering enterprise has participated in the production and processing of are considered takeaway food for VAT purposes [5] - For beverages and agricultural products sold alongside takeaway food without further processing, VAT should be calculated based on the applicable tax rate for those goods [5][8] Group 2 - The article addresses whether franchise fees obtained from chain franchising are subject to VAT, indicating that such fees should be taxed as "other equity intangible assets" [6][7] - It references the relevant policy document that outlines the taxation framework for services and intangible assets [7] Group 3 - It explains that general VAT taxpayers in the catering industry can deduct input tax when purchasing self-produced agricultural products from agricultural producers, using invoices approved by tax authorities [8] - The article cites the policy document that provides guidance on the management of VAT pilot programs [9] Group 4 - The article outlines changes in the vehicle purchase tax for new energy vehicles (NEVs) for the years 2026-2027, highlighting a shift from exemption to a 50% reduction in tax [17][18] - It specifies that the maximum tax reduction per vehicle will be capped at 30,000 yuan for 2026 and 15,000 yuan for 2027 [18][19] - The article emphasizes the importance of the purchase date as determined by the issuance date of valid documents such as sales invoices or customs payment receipts [19] Group 5 - It details the technical requirements for NEVs, including energy consumption limits for pure electric vehicles and fuel consumption limits for plug-in hybrid vehicles [27][31] - The article notes that vehicles listed in the tax exemption directory must meet these technical requirements to qualify for tax reductions starting January 1, 2026 [35][36]

Group 1 - The article discusses the taxation implications for property companies renting out elevator advertising spaces to other advertising firms, specifically regarding the Value-Added Tax (VAT) obligations [1] - According to the regulations, renting out advertising spaces in buildings is classified as a leasing service, which falls under the category of real estate leasing services for VAT purposes [1] - Property companies must pay VAT based on the rental income generated from leasing elevator advertising spaces [1]

Core Viewpoint - The article emphasizes the importance of correctly accounting for R&D expenses in high-tech enterprises to avoid tax risks, highlighting various categories of expense deductions and their implications under relevant policies [2]. Group 1: Personnel and Labor Costs - R&D expenses include salaries, social insurance, and housing funds for personnel directly engaged in R&D activities, as well as labor costs for external R&D personnel [3]. - The accounting scope for personnel costs is broader than the tax scope, and only costs related to technical personnel are included in high-tech enterprise deductions [3]. Group 2: Direct Input Costs - Direct input costs for R&D include materials, fuel, and power consumed during R&D activities [4]. - Costs for molds and equipment used in intermediate testing and product trials are also included, but not classified as fixed assets [4]. Group 3: Depreciation and Amortization - Depreciation for instruments and equipment used in R&D activities is eligible for deduction, but costs related to building renovations and repairs are not included [6]. - Amortization of intangible assets such as software and patents used in R&D is also deductible, with distinctions made between high-tech enterprise recognition and additional deductions [7]. Group 4: Design and Experimentation Costs - Costs for new product design, clinical trials, and field tests are included in R&D expenses, with specific conditions for eligibility [8]. - High-tech enterprise recognition includes equipment debugging and field trial costs, while accounting regulations allow for related expenses incurred during R&D processes [8]. Group 5: Tax Policies and Regulations - The article outlines that certain industries, including accommodation and catering, are not eligible for tax deductions on R&D expenses [30]. - It also discusses the conditions under which small-scale taxpayers in the catering industry can benefit from VAT exemptions and deductions [25][26].

Core Viewpoint - The article discusses the differences between labor dispatch services and human resource outsourcing services, as well as the applicable VAT regulations for these services. Group 1: Labor Dispatch Services - Labor dispatch services involve a labor dispatch company sending employees to work for a client company, where the employees are managed by the client [1]. - General taxpayers providing labor dispatch services can calculate VAT based on total revenue and additional fees, or choose to use a simplified tax method with a 5% rate after deducting employee wages and benefits [3][6]. - Small-scale taxpayers can also calculate VAT based on total revenue or choose a simplified tax method with a 3% rate, with similar deductions allowed [5][6]. Group 2: Human Resource Outsourcing Services - Human resource outsourcing services are taxed as agency services, where the revenue does not include wages and social insurance paid on behalf of employees [6]. - General taxpayers can opt for a simplified tax method with a 5% rate for human resource outsourcing services [8]. - Taxpayers providing these services cannot issue special VAT invoices for wages and social insurance paid on behalf of employees, only regular invoices [6].

Core Viewpoint - The article discusses the taxation implications for individuals engaged in various forms of income generation, particularly focusing on labor remuneration and business income under the Personal Income Tax Law of the People's Republic of China [6][7]. Group 1: Labor Remuneration Income - Labor remuneration income includes earnings from various services such as design, medical, legal, and consulting services [6]. - If a streamer has an employment relationship with a platform or agency, their income is taxed as salary, with tax withheld by the employer [6]. - Individuals must report their total income for the year and settle any tax differences between March 1 and June 30 of the following year using the Personal Income Tax APP [5][6]. Group 2: Business Income - Business income is defined as earnings from individual businesses, including sole proprietorships and partnerships, as well as income from various paid services [7]. - Taxpayers must calculate their business income tax annually and submit tax returns monthly or quarterly, with a final settlement due by March 31 of the following year [7].