Taxation on Lease Contracts - The taxable basis for lease contracts is the rental amount specified in the contract [3] - The tax rate is set at one-thousandth of the rental amount [3] - Tax obligations are established by the taxpayer upon the issuance of the taxable certificate [3] Exemptions from Stamp Duty - Both parties involved in the lease of residential properties can be exempt from stamp duty when signing the lease contract [5] - Specific policies provide exemptions for public rental housing and student apartments until December 31, 2025, and December 31, 2027, respectively [7] Tax Calculation Scenarios - If the lease amount is clearly defined in the contract, the enterprise must declare stamp duty based on the total amount at a rate of one-thousandth on the day the taxable certificate is issued [5] - In cases where multiple tax items are listed with separate amounts, the tax payable is calculated according to the applicable rates for each item [5] - If the lease amount is not specified, the taxpayer must declare the contract during the first tax declaration period and calculate the stamp duty based on the actual settlement amount in the subsequent period [5] Refund and Adjustment of Stamp Duty - Taxpayers can apply for a refund or offset of stamp duty if the amounts listed in the taxable contract differ from the actual settlement amounts [8]

Group 1 - The article discusses the obligation of businesses to pay stamp duty on electronic orders, emphasizing that any document that clarifies the rights and obligations of both parties in a transaction is subject to this tax, regardless of whether it is in paper or electronic form [4][5]. - The stamp duty law in China specifies that taxable documents include contracts, property transfer documents, and business account books, with the tax base determined by the amount stated in the contract, excluding VAT [5]. - The tax payment deadline for stamp duty is either quarterly or per transaction, requiring taxpayers to declare and pay within fifteen days after the end of the quarter or the occurrence of the tax obligation [5]. Group 2 - The article highlights the importance of understanding personal income tax deductions related to continuing education, detailing seven key policies and common questions regarding these deductions [11]. - Taxpayers can deduct 400 yuan per month for continuing education expenses related to obtaining a degree, with a maximum deduction period of 48 months [12][15]. - For vocational qualification continuing education, taxpayers can deduct a total of 3600 yuan in the year they obtain the relevant certificate, but they can only claim one deduction for each type of education in a given year [19].

Group 1 - Fixed assets are defined as non-monetary assets held by enterprises for production, service provision, leasing, or management, with a usage period exceeding 12 months, including buildings, machinery, and equipment [3] - The tax basis for purchased fixed assets includes the purchase price, related taxes, and other expenses directly attributable to making the asset ready for its intended use [4] - For self-constructed fixed assets, the tax basis is determined by the expenditures incurred before the completion settlement [5] Group 2 - For financed leased fixed assets, the tax basis is the total payment amount specified in the lease contract and related costs incurred during the contract signing process; if not specified, it is based on the fair value of the asset [6] - The tax basis for surplus fixed assets is based on the complete replacement value of similar fixed assets [7] - Fixed assets obtained through donations, investments, non-monetary asset exchanges, or debt restructuring are valued at their fair value plus related taxes for tax purposes [8] Group 3 - For renovated fixed assets, the tax basis includes expenditures incurred during the renovation process, excluding certain specified expenses [9] - The minimum depreciation period for fixed assets, unless otherwise specified by the State Council's financial and tax authorities, is set at 20 years for buildings and structures [10]

Group 1 - The article discusses the taxation rules for individuals transferring inherited properties, highlighting two main scenarios for personal income tax exemption [1][2] - If the inherited property has been used for personal residence for over 5 years and is the only residential property of the family, the income from its sale is exempt from personal income tax [1][2] - If the conditions are not met, the personal income tax is calculated based on the verified method, with a tax rate of 20% applied to the taxable income [3] Group 2 - An example illustrates that Ms. Zhang inherited a property in 2018, used it for over 8 years, and sold it for 2 million yuan in 2025, thus exempt from personal income tax [2] - Another example shows Mr. Li inheriting a property in 2023, which he sells in 2025 for 3 million yuan, but due to not meeting the exemption criteria, he owes 280,000 yuan in personal income tax [4] - The article cites specific policy documents that outline the tax regulations regarding the sale of inherited properties and the conditions for tax exemption [5]

Core Viewpoint - The article emphasizes the importance of understanding invoice-related rights and responsibilities for consumers during the year-end shopping season, particularly regarding the issuance and verification of invoices [1]. Group 1: Invoice Issuance - Consumers have the right to request invoices for online purchases, and sellers are obligated to issue them upon receiving payment [1]. - When requesting a general VAT invoice, consumers only need to provide the buyer's name without additional identification or documentation [1]. Group 2: Invoice Verification - Consumers can verify the authenticity of invoices by accessing the National Taxation Administration's VAT invoice verification platform [3]. Group 3: Special Cases - Consumers are not allowed to request special VAT invoices, as per the regulations that restrict such requests to registered taxpayers only [3]. - Consumers cannot request changes to the item name or amount on the invoice at the time of issuance, as stipulated by the invoice management regulations [3]. Group 4: Complaints and Enforcement - If a merchant refuses to issue an invoice, consumers can file complaints through designated tax service hotlines or e-commerce platforms, with potential penalties for non-compliance [3].

Group 1 - The article provides a step-by-step guide for taxpayers to fill out the child education special deduction for the 2026 personal income tax [1][2][4] - The first step involves opening the personal income tax app and selecting "Special Deduction" under the "Handle & Check" section [1] - The second step requires choosing "Child Education" and confirming the relevant deduction year [2] Group 2 - After confirming that all materials are complete, the next step is to click "Ready, Enter Reporting" [4] - The third step involves selecting "Child Information" [4] - The final steps include completing the child information, filling out the "Child Education Information," selecting the "Deduction Ratio," and choosing the "Reporting Method" before submitting [5][6] Group 3 - Taxpayers can deduct 4,800 yuan annually for continuing education if they are enrolled in a degree program, and an additional 3,600 yuan if they obtain a vocational qualification certificate in the same year, allowing for a total deduction of up to 8,400 yuan [13] - For continuing education deductions, no documentation is required for degree education, but certificates must be retained for vocational qualifications [14] - If a taxpayer terminates their continuing education, they must inform the withholding agent or tax authority of the change [15] Group 4 - Taxpayers can still claim deductions for continuing education even if they do not obtain a degree, based on the actual duration of education, with a maximum deduction of 400 yuan per month for up to 48 months [17] - The deduction method for continuing education is based on enrollment information, which can be provided to the withholding agent or submitted to the tax authority at year-end for settlement [18] - The specific categories for vocational qualification continuing education are defined by the National Occupational Qualification Directory published by the Ministry of Human Resources and Social Security [19]

Group 1 - The article discusses the process for resetting the declaration password for withholding clients in the electronic tax bureau, outlining three methods for doing so [5][6]. - It details the registration process for the withholding client system, which includes four steps: entering regional and unit information, obtaining tax information, recording tax personnel information, and setting up data backup [7]. Group 2 - The article explains the deduction scope and standards for continuing education, specifying that taxpayers can deduct 400 yuan per month for up to 48 months for degree education, and a one-time deduction of 3600 yuan for vocational qualification education in the year the certificate is obtained [14][16]. - It clarifies that deductions for continuing education are not applicable for education received abroad or for foreign-issued skill certificates, as they do not meet the criteria of being within "China" [19][20].

Core Viewpoint - The article provides a detailed guide on how to confirm the special additional deductions for individual income tax for the year 2026, specifically focusing on the steps for reporting continuing education deductions and addressing common questions related to the process [2][17]. Group 1: Steps for Reporting Continuing Education Deductions - Step 1: Open the personal income tax app, select "办&查" (Handle & Check) and then "专项附加扣除" (Special Additional Deductions) [2]. - Step 2: Choose "继续教育" (Continuing Education), select the relevant deduction year, and click "确认" (Confirm) [4]. - Step 3: After confirming that all materials are complete, click "准备完毕，进入填报" (Ready, Enter Reporting) [4]. - Step 4: The "电子信箱" (Email) and "联系地址" (Contact Address) fields are optional; click "下一步" (Next) after reading the prompts [6]. - Step 5: Select the type of continuing education and fill in the relevant information before clicking "下一步" (Next) [8]. - Step 6: Choose the "申报方式" (Reporting Method) and click "提交" (Submit) to complete the process [9]. Group 2: Key Questions and Answers - Q1: What is the scope of the continuing education special additional deduction? A: Taxpayers can deduct 400 yuan per month for expenses incurred during degree education, with a maximum deduction period of 48 months [9]. - Q2: Who is the subject of the continuing education deduction? A: The taxpayer themselves primarily claim the deduction, with parents allowed to claim for children in undergraduate education, but not for the same educational expense [10]. - Q3: Can taxpayers deduct expenses during a leave of absence? A: The maximum deduction period of 48 months includes any leave of absence where the student retains their enrollment status [11]. - Q4: How can taxpayers benefit from both degree education and vocational qualification deductions in the same year? A: Taxpayers can claim 4,800 yuan for degree education and 3,600 yuan for vocational qualifications, totaling 8,400 yuan if both conditions are met [12]. - Q5: Are deductions available for education received abroad? A: No, only education expenses incurred within China are eligible for deductions [13]. - Q6: Can a taxpayer claim deductions while in a combined degree program if their parents have already claimed for them? A: Yes, they can claim vocational qualification deductions if they have other taxable income [14]. - Q7: How can taxpayers benefit from self-study examinations? A: Taxpayers can claim deductions if they have a valid examination record [15]. - Q8: Are deductions available for night schools or distance education? A: Yes, if the institution establishes a student record, deductions can be claimed [16].

Group 1 - The article discusses the tax deductions available for continuing education expenses in China, specifically for degree education and vocational qualification training [3] - Taxpayers can deduct a fixed amount of 400 yuan per month for degree education expenses, with a maximum deduction period of 48 months [3] - For vocational qualification training, taxpayers can deduct a fixed amount of 3600 yuan in the year they obtain the relevant certificate [3] Group 2 - The deduction for continuing education is primarily applicable to the taxpayer themselves, but parents can also claim deductions for their children's education, provided there is no double deduction for the same educational expense [3] - The maximum total deduction for a taxpayer who simultaneously engages in degree education and vocational qualification training can reach 8400 yuan in a single year [3] - Only continuing education and certificates obtained within China are eligible for deductions; foreign certificates do not qualify [3] Group 3 - Taxpayers participating in self-study exams, night schools, correspondence courses, and modern distance education can claim deductions as long as their school maintains a student record [3] - The deduction period includes any breaks due to illness or other reasons, as long as the student maintains their enrollment status [3]

Group 1 - The article discusses the eligibility criteria for the special additional deduction for continuing education under individual income tax, clarifying common misconceptions [2][3]. - It states that the maximum deduction period for continuing education is 48 months, including any periods of leave due to illness or other reasons, which can still be counted towards the deduction [2]. - The article emphasizes that only continuing education expenses incurred within China are eligible for the deduction, while those incurred abroad do not qualify [2]. Group 2 - It confirms that participation in night schools, correspondence courses, modern distance education, and broadcasting universities qualifies for the continuing education deduction, provided that the institution establishes a student record [2]. - The article clarifies that individuals who participate in continuing education but do not obtain a degree or certificate can still claim a deduction of 400 yuan per month for up to 48 months based on actual education time [3].