Group 1 - The article discusses the modification of the "Management Measures for Tax Refunds for Overseas Tourists' Shopping (Trial)" by the State Taxation Administration, indicating a focus on improving the tax refund process for foreign tourists [4] - It highlights various hot topics related to property and behavior taxes, goods and services taxes, corporate income taxes, and collection management, suggesting a comprehensive approach to tax regulation [4] - The article serves as a resource for understanding the latest tax policies and their implications for businesses and individuals involved in international trade and tourism [5] Group 2 - The article emphasizes the importance of staying informed about tax regulations, particularly for companies engaged in export and tourism sectors, as changes can significantly impact their operations and financial planning [4] - It encourages readers to engage in discussions and share learning experiences regarding tax policies, fostering a collaborative environment for understanding complex tax issues [7]

Core Viewpoint - The article discusses various tax-related issues and management practices, emphasizing the importance of understanding taxpayer rights and obligations as outlined by the National Taxation Administration [3]. Group 1: Taxpayer Rights and Obligations - The article references the announcement by the National Taxation Administration regarding taxpayer rights and obligations, highlighting the legal framework governing tax compliance [3]. Group 2: Hot Topics in Tax Management - The article summarizes key hot topics in tax management, including resource and environmental taxes, property and behavior taxes, and goods and services taxes, indicating a comprehensive approach to addressing current tax issues [6].

欢迎扫描下方二维码关注： 来源： 北京税务 3 根据《财政部 国家税务总局关于教育税收政 策的通知》（财税〔2004〕39号）规定： 关于房产税、城镇土地使用税、印花税 对国家拨付事业经费和企 业办的各类学校、托儿所、幼 儿园自用的房产、土地，免征 房产税、城镇土地使用税。 ? 纳税人去年十月份房产税征期后取得的房产 如何缴纳房产税 ? 根据《北京市人民政府关于进一步落实 〈中华人民共和国房产税暂行条例〉有关规定 的通知》（京政发〔2016〕24号）文件规定: 房产税全年税额分两次缴纳 纳税期限为 STAF 10月 10月1日至10月15日 4月1日至4月15日 10月征期起至次年4月征期前新增的房 产，于次年4月征期申报缴纳房产税。 ? 享受契税优惠税率的"家庭唯一住房"及 "家庭第二套改善性住房"是否仅指购房人本 人的情况 ? > 根据《财政部 税务总局 住房城乡建设部关 于促进房地产市场平稳健康发展有关税收政策的 公告》（财政部 税务总局 住房城乡建设部公告 2024年第16号）规定： "家庭成员范围包 括购房人、配偶以及未 成年子女"。 房屋土地权属由夫妻一方所有变更为夫妻 双方共有如何征收契税 ? ...