地方教育附加: 土地增值税: ​​​ 免征。 个人所得税: 据实： 能提供完整、准确的财产原始凭证及合理 扣除费用凭证的,以转让财产的收入额减 除财产原值和合理费用后的余额为应纳税 所得额,其中,转让收入以合同成交价与房 屋评估价孰高原则为依据:税率20% 不能提供完整、准确的财产原值凭证及合 核定: 理扣除费用凭证的,按转让收入核定征收: 征收率1% 个人转让自用达5年以上 家庭唯一用房免征。 作为买方,这些知识你更要知道: EURCERS: 免征。 更新: + 个人购买家庭唯一住房(家庭成员范围包 括购房人、配偶以及未成年子女,下同): 面积为140平方米及 面积为140平方米 以下的,减按1%的 以上的,减按1.5% 税率征收契税; 的税率征收契税。 + 个人购买家庭第二套住房: 面积为140平方米及 面积为140平方米 以下的,减按1%的 以上的,减按2%的 税率征收契税。 税率征收契税; 家庭第二套住房是指已拥有 套住房的家庭购买的第二套住房。 + 个人购买第三套及以上住房: 税率3% 纳税人申请享受税收优惠的, 应注意: ● 应当向主管税务机关提交家庭成员信息证明 和购房所在地的房地产管理部门出具 ...

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].