Group 1 - The article discusses the tax implications related to real estate transactions, specifically focusing on land value-added tax and related deductions [4][6]. - It clarifies that when calculating land value-added tax, the stamp duty paid at the time of transfer is allowed to be deducted [4]. - The article outlines that the tax basis for urban maintenance and construction tax should be determined based on the end-of-period retained tax credits for value-added tax [4]. Group 2 - The article specifies that the tax obligation for purchasing pre-sale housing arises on the day the buyer signs the property transfer contract [4]. - It states that taxpayers must declare and pay the deed tax before handling the property registration procedures [4]. - It also mentions that green land within enterprise factory areas is subject to urban land use tax according to specific regulations [4].

欢迎扫描下方二维码关注： E 3 E 3 0 0 0 5 《国家税务总局关于发布〈股权转让所得个人所得 税管理办法（试行））的公告》（国家税务总局公 告2014年第67号，以下简称"67号公告" ）第十三 条规定了股权转让收入明显偏低但视为有正当理由 的条件，其中第二项具体为继承或将股权转让给其 能提供具有法律效力身份关系证明的配偶、父母、 子女、祖父母、外祖父母、孙子女、外孙子女、兄 弟姐妹以及对转让人承担直接抚养或者赡养义务的 抚养人或者赡养人。 我公司主要从事不动产租赁，房屋 占了公司总资产的60%，现一名股 东准备转让股权，税务机关要求出 具评估报告，为什么呢? 7 11 根据67号公告第十四条规定,被投资企业的土地使 用权、房屋、房地产企业未销售房产、知识产权、 探矿权、采矿权、股权等资产占企业总资产比例超 过20%，主管税务机关可参照纳税人提供的具有法 定资质的中介机构出具的资产评估报告核定股权转 让收入。由于您公司的房屋占企业总资产比例超过 了20%，需要提供资产评估报告。 ব্যবহ 000 我公司有两位股东准备转让股权，留 意到个人转让股权以股权转让收入减 除股权原值和合理费用后的余额为应 ...

欢迎扫描下方二维码关注： 问题一 Answer 问题二 Answer 问题三 "您本次残疾人就业保障金申报失败，根据风险疑点扫描结果，您当前无法享受 30 人以下免征残保金政策，请前往主管税务机 关进行核实说明。" 答： 系统将您的企业标记为 " 残保金 免征政策风险企业"（属于风控黑名单）。需到主管税务机关大厅办理申报。 "您申报属期内不存在符合条件的税（费）种认定信息，请通过税（费）种认定功能进行查询。" 答： 您的税费种认定信息不完整，缺少整年度的有效认定。请先在系统中重新修改税费种认定，或直接去大厅办理申报。 在填写 "出口货物耗用的进料加工 保税进口料件 金额" 后，点击 "一键确认"，数据会自动变回错误值。 Answer 问题四 Answer 答： "一键确认" 功能只是将报关单直接确认为当期申报，不会读取你手动修改的数据。 如果需要修改数据或选择部分报关单申报，请使用 ** " 批量确认 " ** 功能，而不是 "一键确认"。 银行已更名，但电子税务局里显示的仍是旧名称，无法完成变更。 答： 银行变更后，税务系统（ 金税三期 ）还没同步更新。准备变更前后的银行信息。联系主管税务机关，请他们在系统 ...

Group 1 - The article discusses the contract tax (契税) in China, which is levied on individuals and entities when the ownership of land and housing is transferred. The standard tax rate in Guangdong Province is 3% [4] - For individuals purchasing their only home, a reduced tax rate of 1% applies for properties with an area of 140 square meters or less, and 1.5% for properties larger than 140 square meters [4] - For second homes, the tax rate is 1% for properties of 140 square meters or less and 2% for those larger than 140 square meters. For third homes and beyond, the standard rate of 3% applies [4] Group 2 - The tax base for the contract tax is determined by the transaction price specified in the transfer contract, including cash and other economic benefits [4] - In cases of land or housing exchanges, the tax base is the price difference between the exchanged properties. For gifts or transfers without a price, the tax authority will assess the market price [4] - If the declared transaction price is significantly lower than the market price without justification, the tax authority will adjust it according to the Tax Collection and Administration Law of the People's Republic of China [4]

Core Viewpoint - The article discusses the new tax policy regarding deed tax, emphasizing that taxpayers cannot receive refunds for deed tax paid before December 1, 2024, unless specific legal conditions are met [3][4]. Summary by Sections Deed Tax Refund Conditions - The article outlines the legal conditions under which deed tax can be refunded, including: 1. If the property transfer contract is deemed invalid or revoked before the registration of property rights [4]. 2. If a court ruling or arbitration decision invalidates the property transfer, allowing the original owner to apply for a refund [4]. 3. Refunds applicable when the actual area of land or property delivered is less than what was agreed upon in the contract [4]. 4. Refunds for overpaid deed tax when the actual area of a newly built property is less than the contracted area [4]. Policy Basis - The article cites the legal framework supporting the deed tax policy, including: 1. The "Deed Tax Law of the People's Republic of China" [5]. 2. The announcement by the Ministry of Finance and the State Administration of Taxation regarding the implementation of the deed tax law [5]. Special Cases - The article clarifies that in cases of divorce, where property is transferred to one party, no deed tax is required [5]. - It also states that if a couple purchased a first home under 140 square meters in 2023 and has not yet declared the deed tax, they can still benefit from the new tax policy starting December 1, 2024 [5].

Group 1 - The article discusses the tax implications of property division during divorce, stating that value-added tax (VAT), additional taxes, and deed tax are exempted when property is transferred without compensation [18][19][23] - It clarifies that personal income tax, stamp duty, and land value-added tax are not levied on property rights division through divorce [20][21][22][25] - Required documentation for tax exemption includes both parties' identification, divorce certificate, original property rights certificate, and divorce agreement [26][27] Group 2 - The article references various policies and regulations that support the tax exemptions mentioned, including notices from the Ministry of Finance and the State Administration of Taxation [28]

Group 1 - The article discusses the booming restaurant market during the National Day holiday and provides insights into relevant tax knowledge for the restaurant industry [1] - Restaurant services fall under the category of life services, which include various activities aimed at meeting the daily needs of urban and rural residents [2] - The value-added tax (VAT) rates for restaurant service providers are differentiated between general taxpayers at 6% and small-scale taxpayers at 3%, with a temporary reduction to 1% for small-scale taxpayers from January 1, 2023, to December 31, 2027 [2] Group 2 - Taxpayers who prepare food on-site and sell directly to consumers are required to pay VAT under the "restaurant service" category [2] - For takeaway food sold by restaurant service providers, VAT is also charged under the "restaurant service" category [2] - General taxpayers in the restaurant industry can deduct input tax when purchasing agricultural products from producers, using tax authority-approved invoices [4] Group 3 - Businesses purchasing restaurant services cannot deduct the input tax from the output tax according to the relevant regulations [4]

Group 1 - The article highlights the increase in tourist numbers during the National Day holiday, indicating a positive trend in ticket sales for attractions [5][9] - It discusses the tax benefits for ticket revenue, specifically that the first ticket income for certain cultural institutions is exempt from value-added tax (VAT) [6][8] - The article emphasizes the importance of compliance in tax reporting to maintain operational vitality and avoid penalties [9][13] Group 2 - The article outlines new tax policies for home purchases, effective from December 1, 2024, which provide tax reductions for individuals buying their first or second homes [19][25] - It specifies the reduced tax rates for the first home, with a rate of 1% for properties under 140 square meters and 1.5% for those over [20][21] - For the second home, the tax rate is reduced to 1% for properties under 140 square meters and 2% for those over, significantly lowering the tax burden [21][23]

Group 1 - The article discusses the tax rates for contract tax on the transfer of land use rights and housing transactions, effective from December 1, 2024 [3][4][6] - For individuals purchasing their only residential property, the contract tax rate is reduced to 1% for properties of 140 square meters or less, and 1.5% for properties exceeding 140 square meters [3][4] - For individuals purchasing a second residential property, the contract tax rate is reduced to 1% for properties of 140 square meters or less, and 2% for properties exceeding 140 square meters [3][4] - The contract tax rate for third and subsequent residential properties is set at 3% [3][4] Group 2 - The article outlines the requirements for high-tech enterprises to enjoy tax incentives, including the need for registration for at least one year [7][8] - High-tech enterprises must meet specific criteria regarding R&D expenditure, personnel, and product sales to qualify for tax benefits [10][12] - If a high-tech enterprise undergoes significant changes, such as mergers or restructuring, it must report to the recognition authority within three months [13][14]

Core Viewpoint - The article discusses tax exemption policies for profit-oriented medical institutions, specifically regarding property and land taxes, and the conditions under which these exemptions apply [1][2]. Group 1: Tax Exemption for Profit-Oriented Medical Institutions - Profit-oriented medical institutions can enjoy a three-year exemption from property tax and urban land use tax for self-owned properties used for medical services, starting from the date of obtaining their practice registration [1]. - After the three-year exemption period, these institutions will be subject to the regular tax obligations [1]. Group 2: Tax Obligations for Rental Properties - Medical institutions, whether profit-oriented or non-profit, must pay property and land taxes on any properties rented out to other entities, such as medical beauty institutions, and cannot benefit from the tax exemption policy for these rental properties [2]. Group 3: Tax Obligation Termination Procedures - Taxpayers should terminate their tax obligations for property and land taxes through the electronic tax bureau, ensuring to keep relevant documentation for future reference [4]. - The process involves selecting the appropriate tax source details and submitting the termination request with the relevant dates [5][8][9].