明年财政的钱到底该怎么花？12月27日至28日，全国财政工作会议对此作出进一步部署。明年要扩大财政支出盘子，调整优化国补范 围和标准，促进居民就业增收，完善社会保障体系，财政的钱要更多用于促消费和民生保障。《新闻1+1》连线中央财经大学财税学 院教授白彦锋，带来分析解读。 明年国补政策的范围、力度会有什么样的变化？ 中央财经大学财税学院教授 白彦锋： 第一，2025年国补资金比2024年翻了一番，所以资金规模上，相信2026年资金规模还是值得期待的。 第二，补贴范围上，2025年已经从家电拓展到了电脑、手机这些数码类的产品，所以2026年各个地方也会因地制宜把补贴的范围向消 费领域进一步拓展。 第三，财政的贴息政策，不管是消费还是供给都实行了双贴息政策。下一步，地方政府在进行支出的时候，2026年也要考虑支出进 度，防止前松后紧。 从税收方面，个人所得税这些年有7项专项附加扣除。税前扣除增加了，老百姓税后可支配收入就会增加。 在社保方面，国家每年也会增加城乡居民的养老保险、社保的补贴标准。这样，老百姓花钱时，后顾之忧就会减少，社会保障网就会 兜实兜牢。 建立一个教育经费分配的新机制 意味着什么？ 白彦锋：这两 ...

Core Viewpoint - The article emphasizes the importance of compliance with tax regulations, highlighting the risks associated with tax evasion and the consequences of issuing false invoices [8][10]. Group 1: Tax Compliance - Business owners are warned against using deceptive practices, such as registering individual businesses under friends' names to evade taxes, which constitutes tax evasion [8]. - The article references specific laws, including the Tax Collection and Administration Law, indicating that such actions can lead to criminal liability if deemed a crime [8][10]. Group 2: Invoice Management - It is noted that small-scale taxpayers can issue VAT special invoices under certain conditions, which allows for more flexibility in managing tax obligations [18]. - The article discusses the recent tax policy changes that benefit individual businesses, including a reduction in personal income tax for those with annual taxable income not exceeding 2 million yuan, effective from January 1, 2023, to December 31, 2027 [22]. Group 3: Tax Incentives - Individual businesses that have already benefited from certain tax incentives can still enjoy additional reductions under the "six taxes and two fees" policy, which allows for cumulative benefits [23][24]. - The order of applying these incentives is specified, indicating that the "six taxes and two fees" reductions are applied after other existing tax benefits [24].

Group 1 - The article discusses the process for reporting cross-regional tax matters through the electronic tax bureau, emphasizing the steps for businesses to follow when engaging in temporary production and operation activities across provinces or municipalities [10] - It highlights the importance of submitting a cross-regional tax matter report, detailing the necessary information required, such as basic operational details and contracts [10] - The article provides a reminder for businesses to verify their reports at their operating locations after submission [10] Group 2 - The article addresses a common issue faced by enterprises regarding the inability to retrieve insurance information for certain months during the declaration process, explaining the integration of different insurance systems [12] - It clarifies that the transition to a unified social insurance system has resulted in the separation of insurance information into different segments, requiring businesses to select the appropriate insurance agency for operations [12]

Group 1 - The article discusses the key points of the individual income tax special additional deduction policy, specifically focusing on the elderly care deduction for taxpayers who support parents aged 60 and above or grandparents who are over 60 and have no living children [6][10]. - Taxpayers can deduct a maximum of 3000 yuan per month for elderly care, which can be shared among siblings, with each sibling's share not exceeding 1500 yuan per month [7][15]. - The deduction applies to all children who have a legal obligation to support their parents, including biological, adopted, and stepchildren [11]. Group 2 - The article clarifies that the deduction is not doubled even if both parents are over 60; it is calculated based on the presence of at least one qualifying parent [12][18]. - Taxpayers cannot claim deductions for supporting uncles or aunts, as the deduction is strictly for parents and grandparents who meet the age criteria [13]. - In cases where a single child is responsible for supporting parents after a divorce, they can still claim the full deduction if no other siblings are involved [16].

Core Viewpoint - The article discusses recent tax policies aimed at supporting housing rental enterprises and small businesses, highlighting specific tax reductions and exemptions that can benefit these sectors [7][8][9]. Group 1: Housing Rental Tax Policies - For enterprises, social organizations, and other entities renting housing to individuals or specialized housing rental companies, a reduced property tax rate of 4% is applicable [7]. - Housing rental enterprises renting out affordable rental housing, after obtaining project recognition, will benefit from the same VAT policies as outlined for general housing rental [8]. Group 2: Support for Small and Micro Enterprises - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers, small and micro-profit enterprises, and individual businesses will see a 50% reduction in resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, and stamp duty (excluding securities transaction stamp duty) [8]. Group 3: Tax Policies for Technology Incubators - National and provincial technology incubators, university science parks, and state-registered maker spaces will be exempt from property tax and urban land use tax for properties used for incubation services [9]. - Income derived from providing incubation services to incubated entities will also be exempt from VAT [9].

Taxation on Individual Income - The article outlines the individual income tax brackets and rates applicable to personal income in China, detailing the taxable income ranges and corresponding tax rates, with the highest rate being 45% for income exceeding 960,000 yuan [3][7]. Stock Option Taxation - It specifies that individuals receiving stock options must combine their income from multiple grants within a tax year for tax calculation purposes [4][5]. - Non-resident individuals receiving stock option income are taxed separately from other income, with a specific formula for calculating the taxable amount based on a six-month distribution [6][7]. Example Calculation - An example is provided where an individual named Mr. Wang exercises stock options, with a calculation showing that the taxable income from exercising 5,000 shares at a market price of 16 yuan per share and a strike price of 8 yuan per share results in a taxable income of 40,000 yuan [8]. Regulatory Framework - The article references various regulations governing the taxation of stock options and other equity incentives, including specific notices from the Ministry of Finance and the State Administration of Taxation [9].

新华财经北京11月26日电日前，北京市税收法制建设研究会主办的"北京市残疾人、老年人特殊需要信 托税收政策研究"研讨暨结题会在京举行。 会议由北京税收法制建设研究会副会长韩春主持，来自国家税务总局、北京市法学会、中国政法大学、 中国人民大学、北京工商大学、中国残联和老龄研究组织以及来自信托公司、税务师事务所等单位的专 业人士齐聚一堂，共同探讨如何通过税收政策的优化设计，为特殊需要信托的发展扫清障碍，让这一金 融工具真正成为破解"以老养残"家庭世纪难题的"金钥匙"。 特殊需要信托：从富人理财到普惠保障 北京税收法制建设研究会会长沈永奇在开幕致辞中指出，近年来，国家高度重视残疾人、老年人等特殊 需要群体的权益保障与民生服务。 中国政法大学财税法研究中心主任施正文指出，当前社会对信托存在三大认知误区："信托是舶来 品"、"信托是富人的财富管理方式"、"信托是金融工具、避税工具"。这些认识有失偏颇，制约了制度 发展。实际上，信托的基本原理和方法已在实践中广泛运用，如理财产品等。"财富积累的目的不仅限 于对财产所有权的宣示，而是要让财产能够高效运转、实现目的。"施正文强调。 "在这些特殊群体中，'以老养残'家庭的困境更 ...

2025年上半年，全球的百万富翁迁移人数已经打破历史记录。据亨利私人财富迁徙报告，预计2025年全 年将有14.2万人跨国迁移。各地热门移民目的地的排名中，阿联酋以净流入9800人位居第一，美国紧随 其后，净流入为7500人，意大利、瑞士、沙特、新加坡、葡萄牙、希腊、加拿大和澳大利亚的流入人数 依次为3600、3000、2400、1600、1400、1300、1200、1100人。可惜，德国在这个名单里完全没有影 踪。明明德国的治安一流，福利也十分优越，为什么这些富人宁愿选择美国，也不愿意考虑德国呢？这 个问题背后涉及税收、经济和文化等多方面因素。 在融入文化方面，德国更像是一道隐形的墙。虽然人们表面上礼貌，但实际上很排外。语言本身就是一 个很大的障碍，德语文件、商务流程、法律条文全都要求使用德语，英语的普及度并不高。不会德语， 办事几乎寸步难行。德国的社交圈相对较小，住宅区封闭，结交朋友的速度像是煮咖啡一样缓慢。根据 移民报告，高净值人群最看重的是社交网络和商业拓展机会，而德国在这些方面得分较低。 再从文化角度看，德国的文化并不欢迎暴富梦想。这里讲究的是脚踏实地，稳步前进，很多成功的企业 家花了二十年才能有 ...

Core Viewpoint - The company, Aier Eye Hospital, addressed investor inquiries regarding its optical services, tax policies, and financial practices, emphasizing transparency and adherence to regulations [1]. Financial Practices - Aier Eye Hospital confirmed that it follows a unified accounting policy across its subsidiaries and adheres to the "Basic Norms for Internal Control of Enterprises" [1]. - The company conducts self-assessments and supervision of its internal controls and hires independent accounting firms annually to audit its financial report controls [1]. Tax Policies - The company indicated that details regarding its business accounting and tax policies are disclosed in its annual and interim reports, inviting investors to review these documents for comprehensive information [1]. Medical Services - Aier Eye Hospital acknowledged the inquiries about its compliance with medical service pricing regulations and the specific medical services it offers that meet insurance and tax requirements, although specific services were not detailed in the response [1].