欢迎扫描下方二维码关注： 起了解税收相关知识 哪些情形不缴纳资温税? 来源 杭州税务 欢迎扫描下方二维码关注： 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。 根据《财政部 税务总局关 于明确资源税有关政策执行口 径的公告》(财政部 税务总局 公告2025年第12号) 规定: 关于不缴纳资源税的情形 (一) 各级行政机关、监察机关、 审判机关、检察机关,以及法律法规授 权的具有管理公共事务职能的事业单 位和组织依照国家有关法律法规罚没 收缴的资源税应税产品(以下简称应税 产品),不缴纳资源税。 (二) 工程建设项目在批准占地 范围内开采并直接用于本工程回填的 砂石、粘土等矿产品,不属于开发座 税资源,不缴纳资源税。 UMETO 您好! 这里是青岛12366纳税 缴费服务热线,请问有什么可 以帮您? 纳税缴费信用复评的办理时限 是多久? 《国家税务总局关于发布(纳税缴 费信用管理办法〉的公告》(国家 税务总局公告2025年第 ...

Group 1 - The core point of the article is the initiation of the confirmation process for the 2026 individual income tax special additional deductions starting from December 1, allowing taxpayers to use the personal income tax app and the natural person electronic tax bureau web portal for "one-click entry" [2] - Taxpayers may encounter issues when confirming housing loan interest deductions, particularly if the loan contract number does not match previous years, which requires careful checking for consistency in formatting [3][4] - There are three scenarios that may lead to discrepancies in loan contract numbers: 1) Same housing with unchanged loan contract number; 2) Same housing with a changed loan contract number; 3) Different housing, where only one set of housing loan interest deductions can be claimed [5][6][7] Group 2 - If there is an error in reporting for a specific year, taxpayers can modify the loan information directly in the reporting details page, while multiple errors require the cancellation and re-filing of the incorrect records [6] - In cases where the loan contract number has changed due to refinancing or other reasons, taxpayers must indicate this in the system and provide supporting documents [6] - Taxpayers are reminded that the deadline for confirming the 2026 individual income tax special additional deductions is December 31, 2025, and they should complete the process promptly [7]

Core Viewpoint - The article outlines the principles and conditions for revenue recognition in enterprises, emphasizing the importance of adhering to the accrual basis and substance over form principles in various scenarios of income realization [4][11][16]. Group 1: Sales Revenue Recognition - Revenue from the sale of goods should be recognized when the sales contract is signed, and the major risks and rewards of ownership are transferred to the buyer [4]. - Specific methods for recognizing sales revenue include: - For goods sold on a collection basis, revenue is recognized upon completion of collection procedures [4]. - For goods sold with advance payments, revenue is recognized when the goods are dispatched [4]. - For goods requiring installation and inspection, revenue is recognized upon buyer acceptance after installation and inspection [4]. - For consignment sales with commission payments, revenue is recognized upon receipt of the consignment sales list [4]. Group 2: Service Revenue Recognition - Revenue from service provision should be recognized based on the percentage of completion method when the outcome can be reliably estimated [5][6]. - Specific conditions for recognizing service revenue include: - Installation fees are recognized based on the progress of installation [7]. - Advertising fees are recognized when the advertisement is publicly displayed [5]. - Software development fees are recognized based on the development progress [6]. - Service fees included in the product price are recognized over the service period [7]. - Fees for special events are recognized when the event occurs [8]. - Membership fees are recognized upon membership acquisition or over the membership period depending on the service structure [9]. - Long-term service fees are recognized when the related service activities occur [10]. Group 3: Other Income Recognition - Royalties from the use of intellectual property are recognized based on the payment date specified in the contract [11]. - Rental income is recognized based on the payment date specified in the lease agreement [12]. - Donations received are recognized upon actual receipt of the donated assets [16]. - Interest income is recognized based on the payment date specified in the contract [17]. - Income from product sharing is recognized based on the date the product is received [18]. - Income from debt restructuring is recognized when the restructuring contract takes effect [20]. - Income from installment sales is recognized based on the payment schedule outlined in the contract [21]. - Income from the transfer of government funds is recognized based on the accrual basis principle [27]. - Real estate sales income is recognized based on the terms of the sales contract, including full payment, installment payment, or bank mortgage arrangements [28].

Group 1 - The announcement clarifies the tax deduction rules for advertising and promotional expenses for specific industries, including cosmetics, pharmaceuticals, and non-alcoholic beverages, allowing deductions up to 30% of annual sales revenue [3] - For related enterprises that have signed cost-sharing agreements, advertising and promotional expenses can be deducted by either party within the allowable limit, with specific provisions for how these expenses are accounted for [3] - Tobacco companies are explicitly prohibited from deducting advertising and promotional expenses when calculating taxable income [3] Group 2 - The new regulations will be effective from January 1, 2026, to December 31, 2027, replacing the previous announcement from 2020 [3][4]

Group 1 - The article discusses the handling of sales returns and the corresponding VAT adjustments for general taxpayers, emphasizing the need to deduct the VAT from the sales return amount in the current period [2][3] - It highlights that general taxpayers must issue a red VAT special invoice for returned goods, even if the customer did not apply for a deduction on the original invoice [2][3] Group 2 - The article outlines the timeline for the review of tax credit ratings, stating that businesses can apply for a review within 15 working days after submission if they disagree with their tax credit evaluation [8] - It specifies that businesses can apply for a review after 12 months of being included in the tax credit management system if they have not participated in the annual evaluation [8] Group 3 - The article reminds taxpayers to declare and pay vehicle and vessel tax by December 31, emphasizing the annual declaration and one-time payment requirement [10][14] - It provides guidance on the process for self-declaring vehicle and vessel tax, including steps for online submission through the electronic tax bureau [17][19]

Core Viewpoint - The article provides detailed guidance on tax credit evaluation and management processes, emphasizing the importance of accurate tax reporting and compliance for businesses. Group 1: Tax Credit Evaluation Process - Businesses can view their tax credit evaluation status and deduction details by switching the evaluation year in the tax credit management module [4] - To apply for a tax credit re-evaluation, businesses must click on "Apply Adjustment" and select the applicable credit matters from a confirmation box [4] - The application for re-evaluation requires businesses to choose a reason for the request and upload supporting documents through either QR code scanning or local upload [4][5] Group 2: Tax Credit Level Certification and Annual Report - To obtain a tax credit level certification, businesses should navigate to the tax credit management section and select the appropriate function menu [5] Group 3: VAT Reporting Issues - If a business encounters a prompt indicating unpaid amounts from the previous period while filling out the VAT and additional tax declaration form, it may be due to incorrect entries in the form [10] - The rules specify that the "Beginning Unpaid Tax Amount" should reflect the previous period's "Ending Unpaid Tax Amount" [10] Group 4: Labor Dispatch Services Taxation - General taxpayers providing labor dispatch services can calculate VAT based on the total price and additional fees at a rate of 6% [13] - Alternatively, businesses can opt for differential taxation, deducting wages and benefits paid to dispatched employees from the total sales amount, applying a simplified tax rate of 5% [14][17] - Small-scale taxpayers can also choose simplified taxation at a rate of 3% on the total price and additional fees for labor dispatch services [16]

Core Viewpoint - The article discusses the process for companies to appeal their tax credit rating if it has declined, emphasizing the importance of maintaining a good credit rating for financing, bidding, and tax benefits [1]. Group 1: Tax Credit Evaluation Process - Companies can apply for a re-evaluation of their tax credit rating if they have objections to the results, as per the new regulations effective from July 1, 2025 [1]. - The tax authority is required to complete the re-evaluation within 15 working days from the date of application [1]. Group 2: Steps for Application - Step 1: Log into the electronic tax bureau and navigate to the tax credit management section [2]. - Step 2: In the tax credit management module, switch the evaluation year to view the credit evaluation status and deduction details for different years [3]. - Step 3: Click on "Apply for Adjustment" and select "Apply for Re-evaluation" from the confirmation box that appears [3]. Group 3: Submission Requirements - Applicants must choose a reason for the re-evaluation and provide an explanation if "Other" is selected [5]. - Supporting documents can be uploaded either by scanning or from local files, and applicants must review their information before submission [5].

Group 1 - The article provides a detailed guide on how to issue tax invoices for exempt and simplified taxation projects, emphasizing the importance of maintaining project information in the electronic tax bureau [1][2][3]. - For issuing exempt invoices, users must select "yes" in the "Preferential Taxation and Simplified Taxation" section and choose "Exempt" in the "Preferential Policy and Simplified Taxation Type" section [1]. - For issuing simplified taxation invoices, users must select "yes" in the same section and choose "Simplified Taxation" along with the corresponding tax rate [2]. Group 2 - The process for issuing blue invoices involves entering the buyer's information and selecting the previously maintained project information [4][5]. - After confirming the invoice information, users can proceed to issue the invoice and view the details once the process is successful [5]. Group 3 - The article mentions a specific scenario for "Difference - Simplified Taxation," which requires different steps, such as selecting "no" in the "Preferential Taxation and Simplified Taxation" section for labor dispatch services [6][7]. - When issuing blue invoices under this scenario, users must choose between "Full Invoice" or "Difference Invoice" based on the actual business situation, with the tax rate automatically set to 5% [8]. Group 4 - A note highlights that from January 1, 2023, to December 31, 2027, small-scale taxpayers can directly select a 1% tax rate for taxable sales income, without needing to set preferential policies in project information maintenance [9].

Core Viewpoint - The article discusses the tax implications for individuals receiving gifts or discounts from businesses during promotional activities, emphasizing the need for proper tax handling based on the nature of the gifts received [3][4]. Tax Treatment of Gifts - Gifts given to individuals outside the company during promotional activities are considered "occasional income" and are subject to personal income tax [3]. - Gifts given to employees are classified as "salary and wages income" and should be withheld for personal income tax [3]. - For gifts that are self-produced products or services, the taxable income is determined by the market sales price [5]. - For gifts that are purchased goods or services, the taxable income is based on the actual purchase price [5]. Taxpayer Rights and Procedures - Taxpayers can apply for a review of their tax credit evaluation if they have objections, as outlined in the "Taxpayer Credit Management Measures" [16]. - The process for applying for a review includes logging into the electronic tax bureau, selecting the appropriate menu, and submitting the application with reasons for the review [19][22]. - Taxpayers can view their credit evaluation for different years and submit applications for adjustments based on their current evaluation status [19][23].