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赣粤高速: 赣粤高速2025年7月份车辆通行服务收入数据公告
Zheng Quan Zhi Xing· 2025-08-12 09:10
Core Viewpoint - Jiangxi Ganyue Expressway Co., Ltd. reported a total vehicle toll service revenue of 312,963,949.22 yuan for July 2025, reflecting the company's performance in the expressway sector [1] Revenue Breakdown - The revenue from various expressways is as follows: - Changjiu Expressway: 100,618,762.71 yuan - Changzhang Expressway: 52,466,233.14 yuan - Changtai Expressway: 67,859,904.29 yuan - Jiujing Expressway: 54,174,676.06 yuan - Penghu Expressway: 6,991,475.73 yuan - Wenhou Expressway: 8,609,537.78 yuan - Changfeng Expressway: 12,577,937.67 yuan - Fengtong Expressway: 9,665,421.84 yuan - The total revenue from these expressways sums up to 312,963,949.22 yuan [1][1][1] Additional Information - The reported revenue data is unaudited and is provided for investor reference - The toll service revenue includes value-added tax following the implementation of the "tax reform" policy [1][1][1]
一般纳税人可按5%简易计税的情形
蓝色柳林财税室· 2025-06-30 15:13
Group 1 - General taxpayers selling real estate acquired before April 30, 2016, can choose to apply the simplified tax method, calculating the taxable amount at a rate of 5% based on the total price and additional fees minus the original purchase price or the value at acquisition [2][3][5] - For self-built real estate acquired before April 30, 2016, general taxpayers can also opt for the simplified tax method, with the taxable amount calculated at a rate of 5% based on the total price and additional fees [2][4][5] Group 2 - General taxpayers renting real estate acquired before April 30, 2016, can choose the simplified tax method, with a taxable amount calculated at a rate of 5% [5][7][9] - If the rented property is located in a different county (city) from the taxpayer's institution, tax must be prepaid at the property location before filing with the local tax authority [5][8][9] Group 3 - Taxpayers transferring land use rights acquired before April 30, 2016, can choose the simplified tax method, calculating the taxable amount at a rate of 5% based on the total price and additional fees minus the original price of the land use rights [10][11] - Real estate enterprises selling self-developed old projects can opt for the simplified tax method, with the taxable amount calculated at a rate of 5% based on the total price and additional fees, without deducting the corresponding land price [12][15][16] Group 4 - Real estate enterprises renting self-developed old projects can also choose the simplified tax method, with a taxable amount calculated at a rate of 5% [17][18][21] - Similar to sales, if the rented property is in a different county (city) from the institution, tax must be prepaid at the property location before filing with the local tax authority [17][20][21] Group 5 - General taxpayers providing human resource outsourcing services can choose the simplified tax method, calculating the taxable amount at a rate of 5% [22][25] - Taxpayers providing labor dispatch services can opt for differential taxation, calculating the taxable amount based on total price and additional fees minus wages and benefits paid to dispatched employees [26][28]