Group 1 - Advertising media units and outdoor advertising operators in China are required to pay the cultural industry development fee according to the regulations set forth by the Ministry of Finance and the State Administration of Taxation [2] - Foreign advertising media units and outdoor advertising operators providing services in China without a local establishment are subject to the cultural industry development fee, with the service recipient being the withholding agent [2] Group 2 - The article discusses whether advertising businesses need to pay the cultural industry development fee and emphasizes compliance with regulations regarding R&D expense deductions [6] - It highlights that purchasing fruits cannot be treated as "tax-exempt" goods if they are not produced by the buyer [6] Group 3 - Taxpayers engaged in cross-regional business activities must settle their tax obligations with the local tax authority and submit a feedback form after concluding their activities [11] - The local tax authority will verify the feedback form and relay the information to the tax authority in the taxpayer's home location [11] Group 4 - Self-employed veterans can enjoy tax benefits when starting individual businesses, with specific deductions applicable from January 1, 2023, to December 31, 2027 [13] - The deduction limit is set at 20,000 yuan per year for three years, with the possibility of a 20% increase based on local government decisions [13] - In Inner Mongolia, the deduction limit is higher, set at 24,000 yuan per year under similar conditions [14]

Core Viewpoint - The article discusses the regulations and obligations related to stamp duty in China, emphasizing the importance of compliance and understanding the tax implications for various contracts and transactions [4][12][18]. Summary by Sections Taxpayer Obligations - Taxpayers include units and individuals who establish taxable certificates within China or use taxable certificates established outside China within the country [4]. - For foreign entities or individuals with agents in China, the domestic agent is responsible for withholding and paying the stamp duty [6]. - If there is no agent in China, the foreign taxpayer must self-declare and pay the stamp duty [7]. Tax Rates and Categories - The stamp duty rates are specified in the "Stamp Duty Tax Rate Table" attached to the Stamp Duty Law of the People's Republic of China [12]. - Various contracts are subject to different rates, such as: - Loan contracts: 0.05% of the loan amount [14]. - Sales contracts: 0.3% of the transaction price [14]. - Securities transactions: 0.1% of the transaction amount [14]. Timing of Tax Liability - The tax liability for stamp duty arises on the day the taxpayer establishes the taxable certificate or completes the securities transaction [17]. Common Misunderstandings - Not all contracts require stamp duty; only those listed in the Stamp Duty Tax Rate Table are taxable [18][29]. - Payment of stamp duty does not necessarily require affixing a stamp; it can also be paid through other means as authorized by tax authorities [20]. - Contracts without specified amounts still require stamp duty to be declared based on the actual settlement amount in subsequent periods [22][33]. - Stamp duty is non-refundable even if a transaction is canceled after the contract is signed [23][31]. - Taxpayers must declare stamp duty even if no actual business occurred during the period [24]. Special Cases - Contracts signed by domestic companies abroad but used within China are still subject to stamp duty [26]. - For contracts settled in foreign currencies, the tax basis is determined by converting the amount to RMB at the exchange rate on the date of the certificate [26].

Group 1 - The article discusses the establishment and evolution of the urban household waste treatment fee system in China, aimed at promoting sustainable development and improving urban ecological environments [2][3][4] - The fee is specifically designated for the collection, transportation, and treatment of household waste, and cannot be used for other purposes [2] - The principle of "who generates, who pays" has been emphasized in the implementation of the waste treatment fee system since 2011 [3][4] Group 2 - The legal basis for the waste treatment fee is primarily derived from the Solid Waste Pollution Prevention and Control Law of the People's Republic of China [5] - Key documents that support the fee system include the Urban Appearance and Environmental Sanitation Management Regulations and various notices from government departments [6][7] Group 3 - The fee is applicable to all units and individuals that generate household waste [8] - Local governments are responsible for setting the waste treatment fee standards, which should reflect local conditions and include differentiated pricing based on waste classification [8] Group 4 - As of July 1, 2021, the collection of the urban waste treatment fee has been transferred to the tax authorities, allowing for self-declaration by payers or collection by utility companies [8] - The waste treatment fee is classified under general public budget revenue, shared between central and local governments [8]

Core Viewpoint - The article discusses the industries that are not eligible for the R&D expense super deduction policy, highlighting that certain sectors, including the catering industry, are excluded from benefiting from this tax incentive [1][2]. Group 1: Ineligible Industries - The catering industry is listed as one of the sectors that cannot enjoy the R&D expense super deduction due to its classification in the negative list [2]. - Other industries that are also excluded include tobacco manufacturing, wholesale and retail, leasing and business services, accommodation and catering, real estate, and entertainment [2]. Group 2: Policy Implications - Even if a company in the excluded industries conducts R&D activities, it cannot benefit from the super deduction because of its industry classification [2].