Core Viewpoint - The article discusses the export tax refund policy for enterprises registered in specific border provinces of China, allowing full export tax refunds for goods exported to neighboring countries under certain conditions [3][4]. Group 1: Policy Overview - Export enterprises registered in Inner Mongolia, Liaoning, Jilin, Heilongjiang, Guangxi, Xinjiang, Tibet, and Yunnan can enjoy full export tax refunds for goods exported to neighboring countries through general trade or border small-scale trade [3]. - The policy applies only to goods exported via bank transfer in RMB; cash transactions do not qualify for tax refunds [4]. Group 2: Applicable Conditions - Goods exported using cash settlement do not qualify for export tax refunds [4]. - Enterprises acting as agents for foreign companies or individuals in border small-scale trade must only declare VAT on agency fees, as these transactions are not subject to VAT [6]. - A list of border ports for exports is provided, detailing specific locations in each applicable province [6]. Group 3: Neighboring Countries - Neighboring countries for the purpose of this policy include Russia, North Korea, Vietnam, Myanmar, Laos, Kazakhstan, Kyrgyzstan, Tajikistan, Pakistan, India, Mongolia, Nepal, Afghanistan, and Bhutan [7]. Group 4: Tax Refund Application Process - Export enterprises must provide relevant documentation, including bank transfer receipts, to apply for tax refunds monthly [7]. - If unable to provide bank transfer receipts, enterprises can use specific documentation as per the regulations set by the State Administration of Foreign Exchange [7]. Group 5: Policy References - The policy is based on several official notifications from the Ministry of Finance and the State Administration of Taxation, outlining the procedures and conditions for tax refunds [8].

Core Viewpoint - The article discusses the tax credit policy for foreign investors reinvesting in domestic companies, detailing the conditions and calculations for tax credits and liabilities associated with dividend distributions and reinvestments [4][8][10]. Group 1: Tax Credit Eligibility - Foreign investors can claim tax credits on corporate income tax if they meet specific conditions, including receiving income from the same profit-distributing enterprise and the income type being dividends, interest, or royalties [4]. - The timing of income acquisition must be after the reinvestment date to qualify for tax credits [4]. Group 2: Tax Credit Calculation - When foreign investors reinvest in currencies other than RMB, the reinvestment amount must be converted to RMB using the middle exchange rate on the actual payment date to calculate deferred dividend income tax and tax credit amounts [6]. - For example, if a foreign investor receives a profit distribution of 1,000 million USD and reinvests it, the tax credit amount can be calculated based on the exchange rate on the reinvestment date [7]. Group 3: Tax Payment and Reporting - When foreign investors withdraw investments that have enjoyed tax credits, they must differentiate whether the withdrawal meets the tax credit policy conditions and calculate the tax and penalties accordingly [8]. - The order of investment recovery should follow a specific sequence: investments that have enjoyed tax credits first, followed by those that have not but meet the conditions, and finally those that do not meet the tax credit policy [10]. Group 4: Handling Remaining Tax Credits - The tax credit policy is effective from January 1, 2025, to December 31, 2028, and any remaining tax credits after this period can still be utilized until the balance is zero [10].

Group 1 - The article discusses the procedures for handling export tax refunds, specifically the distinction between sold and unsold goods during the export process [3][9] - It outlines two scenarios for tax refund applications: one where goods are sold and unsold are separately reported, and another where all goods are reported under the same category [3][9] - The article emphasizes the importance of correctly filling out the tax refund application forms, including the specific codes for different types of tax refund applications [3][9] Group 2 - It clarifies the timeline for tax refund calculations, stating that the calculation period is from the first day of the month following the completion of the export tax refund application to April 30 of the following year [3][9] - The article notes that foreign trade enterprises have the flexibility to process tax refund calculations at any time within the calculation period, not limited to the VAT declaration periods [3][9] - It explains the implications of reduced VAT rates for small-scale taxpayers, indicating that the reduced portion of VAT should not be counted as taxable income for corporate income tax purposes [9][10]

Group 1 - The article provides a step-by-step guide for businesses to log into the electronic tax bureau and file property tax declarations [1][2][4] - It details the process of selecting property tax and entering tax source information, including the maintenance of taxable information for properties used for rental [5][7][9] - The article emphasizes the importance of accurately reporting rental property values and areas, with specific instructions on the effective date of changes [9][10] Group 2 - It mentions the tax rate for non-resident enterprises receiving royalty payments, which can be subject to a reduced withholding tax rate of 10% under certain conditions [15][17] - The article discusses the applicability of stamp duty exemption policies, clarifying that both parties involved in a taxable document can benefit from the exemption [20][21]

图片 申税小微，我公司 房屋上个月 出租 了 ， 我该怎么修改房产税的 采集信息 呢？ 若纳税人发生房屋用途改变，涉及从价计征与从租计征方式的添加或转换可以 在电子税务局上操作哦，一起来看看吧！ 图片 欢迎扫描下方二维码关注： 基本信息页面保存完毕后点击【下一步】，进入应税明细信息界面，如无需修改基 本信息，也可直接点击税源后方的【应税明细】进入，点击需修改时间段后方的【变 更】。 4 | 贸要办税 | 请输入关键词 | 最近使用: 财产和行为秘… | | | --- | --- | --- | --- | | 给合信息授业 | | | | | 发型使用 | 增值税及用20股(购)申报 | | | | 脱费申报及维纳 | 清值税及用加段图单报〔一般纳税人选用〕 航空运输会业年度清算单场 | 增值税及时20程量中场（小股股的税人） 题油天然气增值税申报 | 加值税及射加股價預值申报 | | 叶保查费 | 企业所得税申报 | | | | 证明开具 | 展民企业《查班证政》立业所得较年度即组 | 展民企业(株式征收) 企业所得税年度即经 | 展民企业(查展征收)企业所得权 | | 其他事项申请 | 展贸企业(税靠证 ...