日本首相高市早苗在首相官邸接受《日本经济新闻》独家专访 日本首相高市早苗12月23日在首相官邸接受《日本经济新闻》独家采访。谈及"负责任的积极财政"、因 自身发言而对立的中日关系等。高市早苗说：日本对与中国的各种对话持开放态度…… 日本首相高市早苗12月23日在首相官邸接受《日本经济新闻》独家采访。谈及"负责任的积 极财政"、因自身发言而对立的中日关系等。具体采访内容如下： 记者： 请谈谈财政和经济政策。您提出的负责任的积极财政的"责任"重点在哪里？ 高市早苗： 我倡导的负责任的积极财政的责任，是对活在当下的国民和活在未来的国民的责 任。 将兼顾建设强有力的经济与实现财政的可持续性。并将其传承给下一代。这样的努力，是活 在当下的我们对未来世代应尽的责任。 政府当然也会留意利率动向，将政府债务余额的增长率控制在经济增长率的范围内，努力使 政府债务余额占国内生产总值（GDP）的比重稳步下降，以确保财政的可持续性，提高国内 外市场的信心。 财政的可持续性是关键。此次的经济对策以及2025年度的补充预算，正是在负责任的积极财 政的想法下，在"生活安全保障"、特别是尽早应对物价上涨问题的同时，通过"危机管理投 资"、保 ...

欢迎扫描下方二维码关注： 漫解税收 增值税 vs 消费税 你买的东西交了哪些税? F 嘿，洗发水妹妹，你有没有发现， 咱们俩的"身价" 构成不太一样? D D D 的酒 lo 去屑洗发水 哦？这话怎么说? DI Do not smoke ● C 0 (2 Do not smoke 00 ● O 题 C C ? > 明草,炒股生命 酮草,净化空气 我只知道自己需要交增值税， 消费税是什么呀? B 别急别急，咱们这儿正 好有位"税务小专家"， 让他们来给咱们好好讲 讲 i > (2) C 影院群花,球盘生演 话者看印,神秘书吧 大家听好咯！增值税的征税范围 a a 0 哦! 原来是这么回事，我总算搞懂了! 那消费税又是什么情况呀? 消费税可不是所有商品都要交的，只针对 特定商品，比如白酒、香烟这些，还有高档 化妆品、超豪华小汽车、鞭炮、焰火这 些"非刚需" 商品。 了解了税收知识，不管是 商家还是消费者，都能明白 商品定价的逻辑。 消费者也能清楚自己的消 费成本，花得明明白白! D Co 制作：自贡税务 财政部和国家税务总局 规信的真他行业 上述行业以《国民经济行业分类与 代码(GB/4754-2011)》为准, ...

Core Insights - The Ministry of Finance reported that from January to November 2025, property tax revenue reached 471.4 billion yuan, reflecting a year-on-year growth of 10.8% [1] Summary by Category Tax Revenue - Corporate income tax collected amounted to 402.34 billion yuan, showing a year-on-year increase of 1.7% [1] - Individual income tax revenue was 146.89 billion yuan, with a year-on-year growth of 11.5% [1] - Value-added tax and consumption tax from imported goods totaled 165.2 billion yuan, which represents a year-on-year decline of 4.7% [1] - Customs duties collected were 21.49 billion yuan, down 3.2% year-on-year [1] - Export tax rebates reached 190.38 billion yuan, indicating a year-on-year increase of 5.6% [1] - Vehicle purchase tax revenue was 18.14 billion yuan, reflecting a significant year-on-year decrease of 17.4% [1]

Core Viewpoint - The article provides a comprehensive overview of the Education Fee Surcharge and Local Education Surcharge, detailing their purpose, payment obligations, and applicable exemptions and reductions for taxpayers [2][6]. Group 1: Payment Obligations and Standards - The Education Fee Surcharge is a national fund aimed at supporting educational development, while the Local Education Surcharge is a local government fund for enhancing education within provinces, autonomous regions, and municipalities [2]. - Taxpayers required to pay these surcharges include individuals and entities that actually pay consumption tax and value-added tax (VAT), with rates set at 3% for the Education Fee Surcharge and 2% for the Local Education Surcharge, calculated based on the actual VAT and consumption tax paid [3][4]. Group 2: Payment Deadlines - Taxpayers must choose the same reporting period for the surcharges as they do for VAT and consumption tax, which can be monthly, quarterly, or per transaction. Withholding agents are also required to deduct and pay these surcharges simultaneously when withholding VAT and consumption tax [4]. Group 3: Exemption Policies - The exemption policy for the Education Fee Surcharge and Local Education Surcharge applies to taxpayers whose monthly sales or revenue does not exceed 100,000 yuan (or 300,000 yuan for quarterly taxpayers) [6]. - It is important to note that the exemption criteria for VAT and the surcharges differ, with the exemption for the surcharges applicable to all qualifying taxpayers, not just small-scale VAT taxpayers [6]. Group 4: Reduction Policies - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers, small micro-profit enterprises, and individual businesses are eligible for a 50% reduction in the Education Fee Surcharge and Local Education Surcharge [6]. - The classification of small micro-profit enterprises among general VAT taxpayers is determined based on the annual income tax settlement results [7]. Group 5: Examples - An example illustrates that if a company, classified as a general VAT taxpayer, has a monthly sales amount of 60,000 yuan, it would owe 0 yuan in surcharges due to qualifying for the exemption policy [6]. - Another example shows that if a company qualifies as a small micro-profit enterprise, it would owe 0.75 million yuan in surcharges based on a VAT payment of 30 million yuan, benefiting from the 50% reduction policy [9].

责编：杨喻程 校对： 刘榕枝 12月15日，在日本国会参议院举行的预算委员会会议上，日本参议员、令和新选组代表山本太郎痛斥日 本首相高市早苗"卖国弃民"。 山本太郎批评日本政府在与美国的贸易协定中计划向美国投资约80万亿日元（约5200亿美元），其中 90%利润流向美国，却不减少消费税，不提供统一补贴，这无法拯救身处困境的日本民众。 来源：央视新闻 券中社 × 券商中国 券 中 社 扫码下载券中社APP 扫码关注券商中国公众号 quanshangcn qzs.stcn.com 舞中 券中社APP 券 商 中 国 是 证 券 市 场 权 威 媒 体 《 证 券 时 报 》 旗 下 新 媒 体 , 券 商 中 国 对 该 平 台 所 刊 载 的 原 创 内 容 享 有 著 作 权 , 未 经 授 权 禁 止 转 载 ， 否 则 将 追 究 相 应 法 律 责 任 。 看券商中国 知天下财经 F 百万用户都在看 "黑天鹅"突袭！刚刚，全线大跌！ 大跳水！刚刚，18.46万人爆仓！ 今夜！A股，利好！ A股，重要调整！ A股突发！芯片大牛股，终止重组！ 违法和不良信息举报电话：0755-83514034 邮箱：bwb ...

欢迎扫描下方二维码关注： 一问一答 1 烟草企业收购烟叶时，应如何计算 烟叶税？ 在中华人民共和国境内，依照《中华人民共和国烟草专卖法》的规定收购烟叶的单位为烟叶税 烟草行业 涉税知识 的纳税人。 所称烟叶，是指烤烟叶、晾晒烟叶，税率为百分之二十。 烟叶税的应纳税额按照纳税人收购烟叶实际支付的价款总额乘以税率计算 。 纳税人收购烟叶 实际支付的价款总额包括纳税人支付给烟叶生产销售单位和个人的烟叶收购价款和 价外补贴 。其 中， 价外补贴统一按烟叶收购价款的10%计算。 企业生产的哪些烟类产品要缴纳 消费税？ 凡是以烟叶为原料加工生产的产品，不论使用何种辅料，均属于烟税目的征收范围。烟税目下 设 卷烟、雪茄烟、烟丝、电子烟 四个子目。 3 各种烟类的消费税税率是多少？ 分别在什么环节征收？ 1.卷烟 生产（进口）环节： 甲类卷烟 （调拨价70元（不含增值税）/条以上（含70元））为56%加0.003元/支 乙类卷烟（调拨价70元（不含增值税）/条以下）为36%加0.003元/支 批发环节：11%加0.005元/支 2.雪茄烟 生产（进口）环节：36% 3.烟丝 生产（进口）环节：30% 4.电子烟 生产（进口） ...

Tax Declaration and Payment Schedule - Taxpayers are required to declare and pay value-added tax, consumption tax, urban maintenance and construction tax, education fee surcharge, local education surcharge, cultural industry construction fee, personal income tax, and vehicle and vessel tax from the 1st to the 15th of each month [9] - Social insurance contributions must be declared and paid from the 1st to the 25th of each month [9] - Property tax and urban land use tax declarations are to be made annually, with half-year payments due by the end of December each year [10] Tax Source Information Collection - Taxpayers can log into the electronic tax bureau to collect tax source information for property tax and urban land use tax, with a process for submitting new tax source information [11] - The system allows for automatic retrieval of collected tax source information for property tax and urban land use tax, enabling direct confirmation and submission of tax declarations [12] Online Tax Services - Taxpayers are encouraged to use the electronic tax bureau or its app for online tax payment, with options for remote assistance available through the "Yueyue" service for those needing additional help [13][14] - After completing real-name authentication on the electronic tax bureau, taxpayers can join the Shanxi Taxation WeChat enterprise account for tax knowledge and online service requests [14]

Group 1 - The article provides a tax calendar for various tax obligations, including value-added tax, consumption tax, and personal income tax, with specific deadlines for submission and payment [8][9][10] - It outlines the process for taxpayers to collect tax source information and submit their property tax and urban land use tax through the electronic tax bureau [10][11] - The article introduces an online consultation service called "Yueyue," which allows taxpayers to seek assistance remotely for tax-related inquiries and submissions [12][13]

Taxation Overview - The article discusses various types of taxes in China, including value-added tax (VAT), consumption tax, customs duties, vehicle purchase tax, income tax, property and behavior taxes, and their implications for government revenue and consumer behavior [4][6][7]. Value-Added Tax (VAT) - VAT is levied on goods that undergo multiple production stages, with value added at each stage, leading to tax obligations for businesses [4]. - Certain special goods are subject to both VAT and consumption tax to promote rational consumption and reduce waste [4]. Consumption Tax - Consumption tax is aimed at discouraging excessive consumption of non-essential luxury goods, thereby promoting healthier consumption habits [4]. Customs Duties - Customs duties are imposed on imported and exported goods, serving to increase national revenue and regulate trade [5]. Vehicle Purchase Tax - A one-time vehicle purchase tax is applicable when buying a new car for personal use, while second-hand cars that have already paid this tax are exempt [5]. Income Tax - Income tax includes personal income tax and corporate income tax, where higher income levels result in higher tax rates, promoting fairness [6]. - Corporate income tax is generally fixed but may have exceptions for high-tech industries that receive tax incentives [6]. Property and Behavior Taxes - This category encompasses various taxes related to property and specific behaviors, such as property tax, contract tax, and environmental protection tax [7]. - Taxes are used to guide public behavior, such as reducing smoking through tobacco taxes and minimizing pollution through environmental taxes [7]. Export Tax Policies - Export enterprises are exempt from VAT on exported goods, with the corresponding input tax refunded. If the exported goods are subject to consumption tax, it is also refunded [16][18]. - Conditions for tax exemption include proper registration and documentation for export activities [20][22].

Group 1 - The core viewpoint of the article is to clarify the Environmental Protection Tax in China, detailing the obligations, taxable objects, tax calculation methods, and preferential policies for taxpayers [2][3]. Group 2 - Taxpayers are defined as enterprises and other production operators that directly discharge taxable pollutants within the territory of the People's Republic of China [3]. - Taxable air pollutants and water pollutants are determined based on the equivalent pollution amount calculated from the discharge volume [4]. - The taxable amount for air pollutants is calculated as: pollution equivalent number × applicable tax rate; for water pollutants: pollution equivalent number × applicable tax rate; for solid waste: discharge volume × applicable tax rate; for noise: decibel level exceeding national standards × applicable tax rate [5]. Group 3 - The tax obligation arises on the day the taxpayer discharges taxable pollutants. The tax is calculated monthly and declared quarterly, with specific deadlines for filing [6]. - Certain situations are exempt from taxation, including agricultural production (excluding large-scale breeding), mobile pollution sources, and facilities that meet discharge standards [8]. - Tax reductions apply if the concentration of discharged pollutants is below 30% or 50% of the national standards, allowing for a 75% or 50% reduction in tax, respectively [10]. Group 4 - Common questions include how to calculate taxable pollutant discharge for enterprises lacking monitoring conditions, which can use specified coefficients and methods from relevant regulations [11]. - Taxpayers can enjoy tax credits for investments in environmental protection equipment, allowing for a 10% tax credit on the investment amount [13]. Group 5 - The article references several legal documents that provide the framework for the Environmental Protection Tax, including the Environmental Protection Tax Law and its implementation regulations [14].