Tax Regulations Summary - The article outlines various tax exemptions and rates applicable to property transactions, including land value-added tax and personal income tax [3] - Personal income tax is based on the actual income from property transfer, with a tax rate of 20% if complete documentation is provided, otherwise a flat rate of 1% applies [3] - For individuals selling their only residential property after five years of ownership, they are exempt from personal income tax [3] Tax Rates for Home Purchases - For the purchase of a first residential property, a reduced deed tax rate of 1% applies for properties under 140 square meters, and 1.5% for those above [3] - For the second residential property, the deed tax rate is 1% for properties under 140 square meters and 2% for those above [3] - The third and subsequent residential properties are subject to a deed tax rate of 3% [3] Taxpayer Responsibilities - Taxpayers seeking tax benefits must submit proof of family member information and a written inquiry result regarding their housing situation from the local real estate management department [3] - If information sharing conditions are met, taxpayers can authorize tax authorities to obtain relevant information [3] - In cases where information sharing is not possible, taxpayers may use a commitment system to submit a tax proof commitment letter, assuming legal responsibility for the truthfulness of the information [3]

Group 1 - The article discusses the tax implications of one-time compensation income received by employees upon termination of their labor contracts, specifically regarding personal income tax obligations [3][4]. - It states that if the one-time compensation income is within three times the local average annual salary, it is exempt from personal income tax [3]. - A calculation formula for taxable income is provided, detailing how to determine the taxable amount based on the applicable tax rate and quick deduction [3]. Group 2 - An example is given where an employee receives a one-time compensation of 150,000 yuan, while the local average annual salary is 80,000 yuan, leading to an exemption from personal income tax as the compensation is below the exemption threshold of 240,000 yuan [3][4].

Group 1 - The article discusses tax incentives available for individual businesses transitioning to corporate status, highlighting common tax benefits [5] - It emphasizes that retired military personnel can enjoy tax incentives for multiple individual businesses [5] - New regulations for individual businesses are introduced, detailing available tax and fee benefits [5] Group 2 - The article clarifies that input tax related to employee welfare items, such as air conditioning for staff dormitories, cannot be deducted from output tax [9][10] - It provides an example where a company purchased 20 air conditioners for 160,000, resulting in an input tax of 18,400, which cannot be deducted due to its classification as employee welfare [9] - The article states that if goods are used for both production and employee welfare, the input tax must be allocated accordingly [9] Group 3 - It outlines that for domestic passenger transport services, input tax can be deducted if the invoice details match the actual taxpayer [11][13] - The article specifies that the input tax deduction for domestic passenger transport services is subject to compliance with existing VAT regulations [14][15]

Core Viewpoint - The article discusses the taxation rules for retired personnel who take on new employment, clarifying the conditions under which their income is classified as "wages and salaries" versus "labor remuneration" for tax purposes [3][5]. Summary by Sections Conditions for Re-employment of Retired Personnel - Retired personnel must meet four conditions to be classified as re-employed: 1. A labor contract of at least one year must be signed with the employer. 2. The employee must receive fixed or basic salary even when absent due to leave. 3. The employee must enjoy the same benefits and training as other regular employees. 4. The employer must be responsible for the employee's promotion and title evaluation [3]. Taxation of Income - Income from re-employment for retired personnel is taxed as "wages and salaries," while income from short-term part-time work is taxed as "labor remuneration" [5]. - The company is required to withhold and report personal income tax for the re-employment income of retired personnel, while retirement pensions are exempt from personal income tax under the relevant tax laws [5]. Tax Deductibility for Employers - Employers can deduct expenses related to hiring retired personnel from their taxable income, as per the regulations on corporate income tax [5].