国家税务总局贵州省税务局个人所得税处负责人介绍，为切实发挥税收对生育支持的保障作用，贵州税 务部门重点推进三项工作：一是全面精准落实3岁以下婴幼儿照护和子女教育专项附加扣除政策，确保 政策红利应享尽享；二是持续优化申报流程，简化个人所得税APP填报操作，让纳税人"懂政策、会操 作、快享受"；三是创新宣传服务模式，通过多渠道、广覆盖的宣传推广，提升政策知晓度，推动政策 主动"找上门"，打通政策落地"最后一公里"。 近年来，贵州税务部门紧扣国家生育政策导向，以精准落实税收优惠为抓手，切实降低家庭生育养育教 育成本，为生育友好型社会建设注入税务力量。数据显示，2025年1至10月，贵州省在个人所得税预扣 预缴阶段，已有56.59万人享受子女教育专项附加扣除，累计扣除金额81.78亿元，减税4.63亿元；13.01 万人享受3岁以下婴幼儿照护专项附加扣除，累计扣除金额12.85亿元，减税0.68亿元，政策红利持续精 准释放。 "这些税收政策真是给家庭送来了'及时雨'!"六盘水市第二十中学的张老师深有感触地说。起初，学校对 税务部门联合宣传个人所得税专项附加扣除政策的提议还心存抵触，"但经过税务人员的细致讲解，我 们发 ...

欢迎扫描下方二维码关注： 纳契税,不能退税重新缴纳享受优惠政策。例 如，《财政部 税务总局 住房城乡建设部关于促 进房地产市场平稳健康发展有关税收政策的公 告》（2024年第16号公告）自2024年12月1日 足执行，对于2024年12月1日前已缴纳契税 的，除特定情形外，原则上不予退税。但如果 符合法定的退税情形，则可以申请退税。 法定的契税可退税情形有哪些? 1.在依法办理土地、房屋权属登记前，权属 转移合同、权属转移合同性质凭证不生效、无 效、被撤销或者被解除的。例如，购房合同因 存在欺诈等原因被法院判定无效，此时已缴纳 的契税可申请退还。 2.因人民法院判决或者仲裁委员会裁决导致 土地、房屋权属转移行为无效、被撤销或者被 解除，且土地、房屋权属变更至原权利人的。 例如，法院判决房屋买卖合同无效，房屋权属 重新变更回原权利人，原权利人可申请退税。 3.在出让土地使用权交付时，因容积率调整 或实际交付面积小于合同约定面积需退还土地 出让价款的。 4.在新建商品房交付时，因实际交付面积小 于合同约定面积需返还房价款的。例如，合同 约定房屋面积为100平方米，实际交付面积为9 8平方米，开发商返还2平方米的房 ...

欢迎扫描下方二维码关注： 我知道了! 它的发票 号码少了一位。 原来是这样! 根据《国家税务总局关于推广应用全面数字化电子发票的公 告》（国家税务总局公告2024年第11号）文件规定：数电发 票的号码为20位， 其中：第1-2位代表公历年度的后两位， 第 3-4位代表开票方所在的省级税务局区域代码，第5位代表开 具渠道等信息，第6-20位为顺序编码。 100 那有什么渠道可以 查验发票真伪呢? 方式一： 国家税务总局全国增值税发票官险平台 个人和企业均可以通过全国增值税发票查验平台（https://- inv-veri.chinatax.gov.cn/）进行发票查验，如为首次查验， 需点击【 首次查验前请点此安装根证书 】进行根证书安装。 安装完毕后，在右侧查验区域，依次输入【 发票号码 】【 开 票日期 】【 开票金额（ 不含税 ） 】等信息， 点击获取验证码, 输入后点击【查验】即可查看结果。 国家税务总局全国增值税发票查验平台 方式三： 全国统一规范电子脱务局 1.企业身份登录全国统一规范电子税务局，依次点击【 我要 办税 】--【 税务数字账户 】--【 发票业务 】。 2.点击【 发票查验 】选项， ...

Group 1 - The article emphasizes the importance of separating business expenses from personal expenses to ensure compliance with tax regulations [3] - It highlights that any personal use of company vehicles must be meticulously documented to avoid tax penalties [3][4] - The article outlines the three conditions necessary for the compliant use of personal vehicles for business purposes: signing a rental agreement, obtaining an invoice, and making payments through a corporate account [4] Group 2 - The article discusses the extension of VAT exemption policies for cultural enterprises, specifically for film production and distribution companies, until December 31, 2027 [10][11] - It specifies that income from the sale of film copies and the transfer of film copyrights is exempt from VAT for qualified film companies [11][12]

（记者 曾健辉） 每经AI快讯，有投资者在投资者互动平台提问：尊敬的董秘您好，请问。贵司2025年已经获得的国家 再生铅财政补贴有多少啊？还有其他国家补贴可以领取么？ 豫光金铅（600531.SH）11月14日在投资者互动平台表示，尊敬的投资者，您好！根据相关政策规定， 公司利用废旧电池生产的铅金属，对外销售实现的增值税实行即征即退50%的优惠政策；利用废塑料等 生产的改性再生专用料，对外销售实现的增值税实行即征即退70%的优惠政策。同时利用废旧电池生产 的铅金属对外销售取得的收入，享受所得税优惠政策，在计算应纳税所得额时，减按90％计入当年收入 总额。 ...

Core Viewpoint - The article emphasizes the need to maintain a reasonable macro tax burden level while ensuring fiscal sustainability and health, highlighting the importance of tax reform and management in the context of economic governance [2][12]. Tax Burden and Fiscal Policy - Maintaining a reasonable macro tax burden requires finding increments from fair tax burdens, identifying new tax sources, standardizing tax incentives, and adapting to new situations to accelerate tax system construction and improve tax collection [5][11]. - The macro tax burden has been decreasing from 20.36% of GDP in 2017 to an estimated 16.29% in 2024, indicating a trend of significant tax reductions [4][11]. Tax System Reform - The key directions for tax reform include improving local taxes and direct tax systems, refining income tax policies, and standardizing tax incentives to ensure a fair tax burden [2][12]. - The article stresses the importance of adapting tax policies to the changing economic landscape, particularly as new economic drivers emerge [7][10]. Fiscal Management and Sustainability - The article discusses the need for cautious use of fiscal policy space to avoid excessive reliance on debt due to high spending demands and tax reductions [3][11]. - It highlights the importance of optimizing expenditure structures to ensure that funds are allocated to critical areas, particularly in social welfare [11][12]. Zero-Based Budgeting - The implementation of zero-based budgeting is seen as a way to enhance the efficiency of fiscal funds and improve overall fiscal policy effectiveness [15]. - This approach allows for a reassessment of spending priorities, ensuring that funds are directed towards high-performance projects while potentially cutting low-performance expenditures [15]. Government Investment Planning - The introduction of a comprehensive government investment plan aims to clarify government investment accounts and improve management of fiscal resources [16]. - This initiative seeks to address issues of fragmented funding and enhance the overall efficiency of government investments [16]. Economic Growth and Market Vitality - The article underscores the importance of economic growth and market vitality in addressing fiscal challenges, advocating for policies that create a conducive environment for economic expansion [17][18]. - It suggests that enhancing market vitality is crucial for resolving various fiscal issues, emphasizing the need for supportive policies that facilitate economic development [17][18].

Core Points - The Amban Cabinet has approved a new policy that limits all tax incentives to a maximum of three years starting from December 1, 2025 [1] - Existing tax incentives will terminate on November 30, and businesses wishing to continue receiving incentives must reapply under the new rules [1] - The decision is based on previous issues of tax incentives being ineffective and misused, which contradicted their original approval purposes [1] - The new policy aims to regulate fiscal incentives, ensuring their timeliness and transparency, aligning with national economic development priorities [1]

Core Insights - Since the establishment of diplomatic relations in 1974, economic and trade cooperation between China and Malaysia has deepened, with bilateral trade reaching 177 billion USD in 2023, making Malaysia China's largest trading partner in ASEAN for 14 consecutive years [2][3] - The expansion of Chinese investments in Malaysia, exceeding 8 billion USD in 2023, has made tax costs and compliance risks central to business decisions [2][3] - The China-Malaysia Tax Treaty and Malaysia's local tax incentives provide institutional tools for enterprises to reduce tax burdens and avoid double taxation [2][3] Tax Administration Structure and Taxation Principles - Malaysia operates a federal and state tax distribution system, with the federal government responsible for major taxes like income tax and tariffs, while state governments collect local taxes [4][5] - The country adopts a territorial taxation principle, taxing only income sourced from Malaysia, which aligns well with the global operational model of Chinese enterprises [6] Core Tax Types and Rates - Malaysia's tax structure includes corporate income tax, personal income tax, and sales and services tax (SST), with specific rates outlined for each [9] - Corporate income tax is set at a standard rate of 24%, with a reduced rate of 17% for small and medium enterprises [9] Analysis of the China-Malaysia Tax Treaty - Tax resident status is essential for enjoying treaty benefits, applicable only to residents of one or both contracting states [10][11] - The treaty outlines rules for determining permanent establishment (PE), which is crucial for taxing non-resident enterprises [14][15] - Withholding tax rates for cross-border payments are set lower than Malaysian domestic law, providing tax incentives for dividends, interest, and royalties [16][17] Practical Application of Tax Preferential Policies - Malaysia has introduced the "New Investment Incentive Fund" (NIIF) to attract foreign investment, offering various tax incentives for emerging industries and capital expenditures [22][23] - A practical case illustrates how a Chinese enterprise can significantly reduce its tax burden by applying for preferential tax statuses [24] Conclusion - The China-Malaysia tax treaty and local tax incentives offer significant opportunities for Chinese enterprises to optimize their tax strategies and navigate compliance requirements [27][28]

Core Viewpoint - The article emphasizes the importance of organic fertilizers in promoting green and ecological agriculture, highlighting various tax incentives available for organic fertilizer companies to support their growth and sustainability [1][3]. Tax Incentives for Organic Fertilizer Production - Since June 1, 2008, taxpayers engaged in the production and sale of organic fertilizers are exempt from value-added tax (VAT) [1]. - The scope of VAT exemption includes organic fertilizers derived from plant and/or animal sources, organic-inorganic compound fertilizers, and bio-organic fertilizers [1][2]. Corporate Income Tax Benefits - Companies involved in qualifying environmental protection projects can enjoy a "three exemptions and three reductions" policy, which includes a full exemption from corporate income tax for the first three years and a 50% reduction for the next three years [3]. - This policy applies to organic fertilizer production that involves the treatment of livestock manure and the comprehensive utilization of crop straw [3]. Resource Utilization VAT Policy - Companies producing organic fertilizers from waste materials like animal fats and agricultural residues may apply for an immediate VAT refund based on the proportion of raw materials used [3]. Investment in Specialized Equipment - Investment in specialized equipment for environmental protection and energy-saving projects can allow companies to deduct 10% of the investment amount from their taxable income [5]. - Digital and intelligent upgrades to specialized equipment can also qualify for a similar deduction, with specific limits on the amount eligible for deduction [5]. Documentation Requirements for Tax Benefits - To benefit from VAT exemptions, companies must provide valid fertilizer registration certificates issued by relevant agricultural authorities [5]. - For corporate income tax benefits, companies need to prepare project approval documents, income details, and environmental department acceptance opinions to ensure compliance with the requirements [5]. Product Scope and Compliance - Not all products labeled as "organic fertilizers" qualify for tax exemptions; companies must strictly adhere to national standards and policy directories to avoid tax risks [5].

Core Viewpoint - The recent proposal by the Central Committee emphasizes the role of proactive fiscal policy in enhancing fiscal sustainability, indicating that fiscal measures will continue to support economic growth, employment, structural optimization, and improving people's livelihoods over the next five years [1][2]. Fiscal Policy Direction - China will maintain a proactive fiscal policy approach, which has been effective since the 2008 financial crisis, while also addressing the need for enhanced fiscal sustainability [2][3]. - The fiscal deficit rate has increased from 2.7% to 3.8% during the "14th Five-Year Plan" period, with expectations to rise to 4% by 2025 [2]. Revenue and Expenditure Challenges - The growth of fiscal revenue faces constraints, with traditional key tax sectors slowing down, while emerging industries and the digital economy grow rapidly but contribute less to tax revenue [2]. - There is a persistent demand for fiscal expenditure in key areas such as consumption promotion, investment expansion, and employment stabilization, leading to increased pressure on fiscal balance [2]. Tax Policy Optimization - The proposal calls for the optimization of tax incentives and maintaining a reasonable macro tax burden, with tax revenue as a primary source of fiscal income [4][5]. - The tax revenue as a percentage of GDP is projected to be below 13% in 2024, a decrease of about 2 percentage points from 2021, indicating a need to reverse the low tax revenue situation [4]. Central and Local Fiscal Responsibilities - The proposal suggests enhancing central fiscal responsibilities while increasing local fiscal capabilities, addressing the imbalance in fiscal responsibilities between central and local governments [5][6]. - There is a need to optimize the sharing of tax revenues, particularly in shared taxes like corporate and personal income taxes, to alleviate local fiscal pressures [6].