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契税免征政策
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契税那些事儿 这8种情况能免!
蓝色柳林财税室· 2025-09-23 06:54
Core Viewpoint - The article discusses various scenarios under which the deed tax can be exempted or reduced, particularly focusing on government policies that benefit specific groups such as non-profit organizations, individuals undergoing divorce, and financial institutions receiving debt assets [4][5][8]. Group 1: Exemptions for Individuals - In cases where land and property are expropriated by the government, the local government can decide to exempt or reduce the deed tax for the newly acquired property [4]. - Non-profit schools and medical institutions are exempt from deed tax when acquiring land or property for operational purposes [4]. - Individuals who receive property as part of a divorce settlement are exempt from deed tax [4]. - Exemption applies to individuals acquiring barren land for agricultural purposes [4]. Group 2: Exemptions for Organizations - Public rental housing management units are exempt from deed tax and stamp duty when purchasing housing for public rental purposes [5]. - Financial institutions and asset management companies are exempt from deed tax when receiving debt assets from August 1, 2023, to December 31, 2027 [5]. Group 3: Policy Duration - The exemptions for public rental housing and financial institutions are set to be effective until December 31, 2027 [5].
快乐成长 与税“童”行
蓝色柳林财税室· 2025-06-01 04:50
Policy Content - The special additional deduction for personal income tax allows taxpayers to deduct expenses related to the care of children under three years old at a standard rate of 2000 yuan per month for each child [2][4] - Parents can choose to deduct 100% of the amount by one parent or split the deduction equally at 50% each, with the chosen method remaining unchanged for the tax year [4] - For children's education expenses, taxpayers can deduct 2000 yuan per month for each child receiving full-time education, which includes various educational stages from primary to higher education [3][4] Tax Exemptions - Services provided by nurseries and kindergartens for childcare and education are exempt from value-added tax (VAT) [9] - Medical services provided by maternal and child health institutions and children's health institutions are also exempt from VAT [9] - Educational services provided by schools engaged in academic education are exempt from VAT, while general taxpayers providing non-academic education can opt for a simplified tax method with a 3% tax rate [9] Property and Land Tax Exemptions - Properties and land used by various educational institutions, such as schools and kindergartens, are exempt from property tax and urban land use tax [15] - Schools, kindergartens, and social welfare institutions occupying farmland are exempt from farmland occupation tax, provided they meet relevant regulations [18] Stamp Duty Exemptions - Property owners transferring property to government, schools, social welfare institutions, or charitable organizations are exempt from stamp duty [21] Deed Tax Exemptions - State organs, public institutions, and non-profit organizations acquiring land or property for educational purposes are exempt from deed tax [25]