欢迎扫描下方二维码关注： 村民 A 陈大哥，你家猪场今年效益真好，看你又添了新的喂料设备，出栏的猪也比去年多不少！ 是啊，今年我不光给猪场扩大了规模，前几天还从国外进了批专用饲料，相信猪的出栏品质肯定能更好！ 村民 B 进口饲料？那不得交不少进口增值税？成本是不是得高一大截啊？ 村民 A 一开始我也担心这个，后来找镇上税务所问了才知道，咱进口的饲料要是在规定范围里，能免进口环节的增值税呢，给我省了 不少钱。 村民 B 原来还有这优惠！我侄子家也想搞养殖，回头我把这政策跟他说说。 村民 A 一起来了解进口玉米糠、稻米糠等饲料免征增值税政策的具体规定吧。 XIANGSHOUZHUTI 进口饲料的纳税人 YOUHUINEIRONG 经国务院批准，对《进口饲料免征增值税范围》所列进口饲料范围免征进口环节增值税。 XIANGSHOUTIAOJIAN 纳税人进口《进口饲料免征增值税范围》内的饲料。 ZHENGCEYIJU 《财政部 国家税务总局关于免征饲料进口环节增值税的通知》（财税〔2001〕82号） 来源：国家税务总局烟台市税务局 国家税务总局烟台市莱山区税务局 国家税务总局烟台高新技术产业开发区税务局 编发：国家税 ...

欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 2024年1月1日起，村民委员会、 村民小组按照农村集体产权制度改革要 求，将国有土地使用权、地上的建筑物 及其附着物转移、变更到农村集体经济 组织名下的，暂不征收土地增值税。 -享受条件- 农村集体经济组织，应按规定在农 业农村部门办理注册登记，被赋予以字 母"N"开头的统一社会信用代码，并 取得《农村集体经济组织登记证》。 -- -政策依据_ 《财政部 国家税务总局关于农村集 体产权制度改革土地增值税政策的公告》 (2024年第3号) > 农村集体经济组织股份合作制改革 免征契税 實受誰你 农村集体经济组织 优惠内容_ 自2017年1月1日起，对进行股份 合作制改革后的农村集体经济组织承受 原集体经济组织的土地、房屋权属，免 征契税。 真受錄作 经股份合作制改革后，承受原集体 经济组织的土地、房屋权属。 -政策依据- -------------- 1.《财政部 税务总局关于支持农村 集体产权制度改革有关税收政策的通知》 (财税〔2017〕55 号）第一条 2.《财政部 税务总局关于契税法实 施后有关优惠政策衔接问题的公告》 (2021年第2 ...

欢迎扫描下方二维码关注： 农田水利建设税费优惠 支持农村基础设施建设 县级及县级以下小型水力发电单位可选择按照简易办法计算缴纳增值税 片图 享受主体 欢迎扫描下方二维码关注： 县级及县级以下小型水力发电单位（增值税一般纳税人） 优惠内容 自2014年7月1日起，县级及县级以下小型水力发电单位生产的电力，可选择按照简易办法依照3%征收率计算缴纳增值税。 享受条件 小型水力发电单位，是指各类投资主体建设的装机容量为5万千瓦以下（含5万千瓦）的小型水力发电单位。 政策依据 1.《财政部国家税务总局关于部分货物适用增值税低税率和简易办法征收增值税政策的通知》（财税〔2009〕9号）第二条第三项、第四条 2.《财政部国家税务总局关于简并增值税征收率政策的通知》（财税〔2014〕57号）第二条、第四条 来源 | 河北税务 责任编辑 | 王威 张那 刘天妮 来源河北税务 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 F STHET 2 ...

欢迎扫描下方二维码关注： 村民 A 老张，今年打算种点啥？试试这个进口番茄种子？抗病性强、产量还高！ 进口的啊？从国外运过来光税就得加不少钱吧？到时候这成本还不是转嫁到我们头上？ 村民 B 这你就不知道了吧，现在进口种子种源免征进口环节增值税。 村民 A 哦？那所有的进口种子都能免吗？ 是对符合《进口种子种源免征增值税商品清单》的进口种子种源免征进口环节增值税，让我们来看看具体的政策规定吧！ XIANGSHOUZHUTI 进口种子种源的增值税纳税人 YOUHUINEIRONG 自2021年1月1日至2025年12月31日，对符合《进口种子种源免征增值税商品清单》的进口种子种源免征进口环节增值税。 XIANGSHOUTIAOJIAN 1.纳税人进口《进口种子种源免征增值税商品清单》内的种子种源范围。《进口种子种源免征增值税商品清单》由农业农村部会同财政部、海关总 署、税务总局、林草局另行制定印发，并根据农林业发展情况动态调整。 2.第一批印发的《进口种子种源免征增值税商品清单》自2021年1月1日起实施，至该清单印发之日后30日内已征应免税款，准予退还。以后批次印 发的清单，自印发之日后第20日起实施。 ZHE ...

Group 1 - The article discusses the exemption of land occupation tax for medical institutions that occupy arable land, specifically those approved by health authorities at or above the county level [4][5]. - It clarifies that only medical institutions engaged in disease diagnosis and treatment activities are eligible for this tax exemption, while staff housing within these institutions is subject to local tax rates [5][6]. - The relevant legal framework includes the "Land Occupation Tax Law of the People's Republic of China" and its implementation measures issued by various government departments [6]. Group 2 - The article highlights a conversation among villagers regarding the implications of land occupation for the expansion of a local health clinic, indicating a common misunderstanding about tax exemptions [2][3]. - It emphasizes that the exemption does not apply to private construction projects that do not meet the necessary conditions set by health authorities [2].

Core Viewpoint - The notification outlines the contribution base limits and calculation bases for pension insurance in 2025, indicating significant adjustments in the contribution and payment structures for various categories of insured individuals in Liaoning Province [3]. Group 1: Contribution Base Limits - The upper limit for individual contribution base for enterprise employees and public institutions in 2025 is set at 21,792 CNY per month, while the lower limit is 4,359 CNY per month [3]. - For individuals who have already processed benefits or changes, their contribution base will not be re-evaluated [3]. Group 2: Calculation Bases for Pension Insurance - The calculation base for pension insurance for enterprise employees and public institutions in Liaoning Province (excluding Shenyang and Dalian) is 88,152 CNY, with a monthly calculation base of 7,346 CNY [3]. - The calculation base for enterprise employees in Shenyang is 100,680 CNY (monthly 8,390 CNY), and in Dalian, it is 107,472 CNY (monthly 8,956 CNY) [3]. Group 3: Individual Contribution for Non-Employed Persons - The notification includes a table detailing the contribution bases and amounts for individual insured persons, including self-employed individuals and part-time workers [5][6].

Core Viewpoint - The article discusses the tax exemption policy for land use in agricultural production, highlighting that land directly used for agriculture, forestry, animal husbandry, and fishery is exempt from urban land use tax [6][7]. Group 1: Tax Exemption Policy - Agricultural production land, including land used for planting, breeding, and feeding, is exempt from urban land use tax [6][7]. - The exemption does not apply to land used for processing agricultural products or for living and office purposes [7]. Group 2: Relevant Regulations - The policy is based on the "Interim Regulations on Urban Land Use Tax" and related notifications from the State Administration of Taxation [8].

Core Viewpoint - The Turpan Municipal Taxation Bureau is focused on guiding enterprises towards compliant operations as a core strategy for local economic development, aiming to transform legal compliance and integrity into competitive advantages for sustainable industrial growth [1]. Group 1: Tax Policy Implementation - The Turpan Municipal Taxation Bureau actively provides point-to-point guidance to enterprises regarding tax benefits, ensuring that the financial incentives effectively reach the companies [2]. - The bureau has established a real-time tracking and feedback mechanism for policy enjoyment results, helping enterprises navigate risks associated with tax policies [2]. - A specific case highlighted the successful application of the R&D expense deduction policy, where a company benefited from over 330,000 yuan in deductions [2]. Group 2: Problem Resolution and Compliance - The Taxation Bureau promptly addressed tax obligation disputes, demonstrating a commitment to resolving issues quickly and effectively, which has been appreciated by local businesses [3]. - The collaborative efforts between the Taxation Bureau and local government resulted in a swift resolution of tax disputes, enhancing compliance and reducing uncertainty for enterprises [3]. - The focus on compliance guidance not only meets regulatory requirements but also aids businesses in seizing opportunities and mitigating risks [3]. Group 3: Economic Impact and Support - The Turpan Municipal Taxation Bureau has facilitated significant tax refunds, amounting to over 27.32 million yuan for resource recycling enterprises, which has supported technological upgrades and production efficiency [4]. - The bureau has streamlined the approval process for tax refunds, reducing the time frame to three working days, thereby enhancing service delivery and policy implementation [4]. - The emphasis on resource recycling and waste management has led to increased resource recovery rates, with one company expecting a 15% improvement following the acquisition of new sorting equipment funded by tax refunds [4]. Group 4: Future Directions - The Turpan Municipal Taxation Bureau aims to adopt more pragmatic measures, intelligent tools, and precise services to foster a compliant and trustworthy business environment [5]. - The bureau's initiatives are designed to enhance the overall tax environment, promoting a culture of compliance and integrity among local enterprises [5].

Group 1 - The article discusses the exemption of soil and water conservation compensation fees for farmers who legally utilize collective land to build or renovate their own houses [6][7][9] - It highlights that farmers can avoid these fees if the land used is approved as collective land by the village [6][8] - The relevant policy is outlined in the notification from the Ministry of Finance and other governmental bodies regarding the management of soil and water conservation compensation fees [9] Group 2 - The article provides information on the process for taxpayers to reissue tax payment certificates if they are lost, detailing the steps to apply for a new certificate through the electronic tax bureau [13] - It emphasizes the importance of compliance with tax regulations for the healthy development of the restaurant industry, as consumer demand continues to grow [16] - The article addresses specific tax issues related to the restaurant industry, including how to pay value-added tax (VAT) for food sold directly to consumers and for takeout services [17][18][20]

Group 1 - The textile industry plays a significant role in ensuring employment, market prosperity, and regional economic development [1] - The Shandong Huihong Textile Technology Co., Ltd. focuses on high-density and special functional fabrics, combining technological innovation with traditional production methods [1] - The company’s products are sold nationwide, reflecting its strong market presence [1] Group 2 - The Single County Taxation Bureau has improved tax and fee preferential policies tailored to the textile industry, ensuring precise implementation that directly benefits enterprises [3] - Tax officials provide on-site support to help companies understand and utilize advanced manufacturing VAT deduction policies [3] Group 3 - The Single County Taxation Bureau offers a full lifecycle service for high-tech enterprises, including pre-policy guidance, ongoing tracking services, and post-risk alerts [5] - The bureau emphasizes a transition from online to offline services, ensuring that policy benefits are effectively realized by enterprises [5] - Future efforts will focus on enhancing sustainable development capabilities for enterprises and improving the effectiveness of policy implementation [5]