欢迎扫描下方二维码关注： 关于计税依据 (一) 纳税人销售免征增值税的应税产品, 或将应税产品自用于连续生产免征增值税的 非应税产品,以不包括增值税税额的销售额 确定资源税的计税依据。 ⇧ 点 蓝字 关注 "蓝色柳林财税室" 传用于4工程凹模的ヅロ、柏工寺卯广面， 不属于开发应税资源,不缴纳资源税。 1纳税人开采的凝析 油,按照原油税目征 收资源税。 ②纳税人从开采的原 油中分离出的油气田混合轻烃,按照原油税 目征收资源税;纳税人从开采的天然气中分 离出的油气田混合轻烃，按照天然气税目征 收资源税。 ③纳税人以尾矿为原料对特定矿物组分进行 再选回收利用的，按照特定矿物组分对应的 税目征收资源税。纳税人以尾矿为原料进行 资源化利用生产粒级成型砂石颗粒的，按照 砂石税目征收资源税。 - - (一) 纳税人开采的未经加工处理或经过破 碎、选研(研石直径50mm以上）后的煤炭, 以及经过筛选分类后的筛选煤、低热值煤等, 按照煤原矿征收资源税。纳税人将开采的煤 炭通过洗选、干选、风选等物理化学工艺去 灰去研后生产的精煤、中煤、煤泥等，按照 煤选矿产品征收资源税。 (二) 纳税人将开采的轻稀土原矿经过洗选 等初加工过程产 ...

Group 1 - The article discusses the tax obligation timing for taxpayers selling taxable products, specifying different scenarios for direct payment, credit sales, prepayment, and collection through banks [2] - For direct payment sales, the tax obligation occurs on the day the payment is received or the invoice is issued [2] - In cases of credit sales, the tax obligation is determined by the contract payment date or the day the taxable product is dispatched if no written contract exists [2] - For prepayment sales, the tax obligation arises on the day the taxable product is dispatched [2] - When using collection through banks, the tax obligation occurs on the day the taxable product is dispatched [2]

欢迎扫描下方二维码关注： 代"税款手续费. 操作步骤 登录自然人电子税务局(扣缴端) 自然人电子税务局（扣缴端） 座码登录 2 带出单户核对清册 点击左侧菜单"退付手续费核对"，进入 "退付手续费核对"界面，系统自动弹出确 认信息提示框，点击【我知道了】，系统自 动带出单户核对清册 . | | 87 - B15 Editoria | 0.1 | Call College | 2 1.00819 | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | I E CONSULERS | ------- | E CARBACHEN | (CORDINER) | LEATIONAL LA / RULERY | | | | | | | | | | | 0 McAllifield | 发布(图)点题的(f 3608738.9. | O CARANE | B AC (RED | CASE | 4/4919 | STEILE LIZIAIN RENERACE | 定要的 ...

Group 1 - The article provides guidance on how to verify if a business is a general taxpayer, including steps to access the new electronic tax bureau for verification [1][2] - It explains the process for handling electronic invoices, stating that certain types of invoices cannot be voided but can only be redressed [4] - The article outlines the conditions under which paper VAT invoices can be voided, including scenarios like sales returns or errors in invoicing [6][7] Group 2 - It details how to check the progress of invoice quota adjustment applications through the new electronic tax bureau [8] - The article summarizes the tax obligations for taxpayers selling taxable products, specifying when the tax obligation arises based on different payment methods [12][13] - It discusses the export tax refund policy, highlighting the adjustments in VAT rates for general taxpayers and the conditions for export tax refunds [19][20][21]

Core Viewpoint - Taxpayers can deduct a fixed amount of 3600 yuan for expenses related to continuing education for vocational qualifications in the year they obtain the relevant certificates [2]. Group 1: Deduction Eligibility - Taxpayers can only claim the deduction for one vocational qualification certificate per year, with a maximum deduction of 3600 yuan. However, if different certificates are obtained in different years, multiple deductions can be claimed [3]. - Continuing education deductions include both degree education and vocational qualification education, allowing taxpayers to enjoy both types of deductions in the same year if they obtain both [3]. Group 2: Eligible Certificates - Only certificates listed in the "National Occupational Qualification Directory" are eligible for deductions. The latest version from 2021 includes a total of 72 occupational qualifications, comprising 59 for professional technical personnel and 13 for skilled personnel [4]. Group 3: Application Process - Taxpayers should log into the personal income tax app, navigate to "Special Additional Deductions," and select "Continuing Education" for the deduction application [9]. - After confirming personal information and selecting the type of continuing education as "Vocational Qualification Continuing Education," taxpayers must upload supporting documents and submit the application [13][16].

Group 1 - The article discusses the process of issuing red invoices in the second-hand car trading market, highlighting that the process varies depending on whether the seller is an individual or a registered entity [2][3] - If the seller is an individual or an unregistered entity and the buyer has not confirmed the entry, either party can apply for the issuance of a red invoice without confirmation [2] - If the seller is a registered entity and the buyer has confirmed the entry, both parties can submit a confirmation form for the issuance of a red invoice after mutual confirmation [3] Group 2 - The article outlines specific scenarios for issuing red invoices when the second-hand car trading market acts as both the seller and the invoicing party, detailing the necessary steps for different seller types [3] - It specifies that if the seller is an individual or unregistered entity, the trading market can issue a red invoice after submitting a confirmation form [3] - For registered entities, the article states that if the trading market has not confirmed the entry, the seller must submit a confirmation form for the red invoice to be issued [3]

Core Viewpoint - The article discusses the tax incentives provided by the Chinese government to support the development of the elderly care service industry in response to the aging population, highlighting various tax exemptions and reductions for different types of elderly care institutions and services [2]. Group 1: Tax Incentives for Elderly Care Institutions - Elderly care institutions providing services are exempt from value-added tax (VAT) [3]. - The scope of eligible elderly care institutions includes those registered according to the Ministry of Civil Affairs' regulations and those that provide concentrated living and care services for the elderly [3][4]. Group 2: Community-Based Elderly Care Services - Institutions providing elderly care services in communities are also eligible for tax exemptions [6]. - Community elderly care services include life care, rehabilitation nursing, meal assistance, emergency rescue, and spiritual comfort [7]. Group 3: Tax Exemptions for Non-Profit Elderly Care Institutions - Non-profit elderly care institutions established by government departments and social organizations are exempt from corporate income tax and various property-related taxes [9]. - Donations made to these non-profit elderly care institutions are fully deductible before calculating corporate and personal income taxes [9]. Group 4: Administrative Fees for Elderly Care Institutions - Non-profit elderly care and medical institutions are subject to reduced or exempt administrative fees, including those related to land and construction [11]. - Specific administrative fees that may be exempt or reduced include fees for land use and construction related to elderly care facilities [11]. Group 5: Tax Exemptions for Land and Property - Non-profit organizations, including elderly care institutions, are exempt from deed tax when acquiring land and property for their operations [12]. - This exemption applies to non-profit legal entities and organizations that are registered as public institutions, social groups, or foundations [12].

Core Viewpoint - The article discusses the procedures for adjusting invoice limits for businesses, especially as year-end approaches and demand increases, providing detailed methods for adjustment and examples of application [1][7]. Group 1: Invoice Limit Adjustment Methods - There are four ways to dynamically determine the total invoice limit: monthly initial adjustment, temporary adjustment, periodic adjustment, and manual adjustment [1]. - Monthly initial adjustment involves the automatic adjustment of the total invoice limit at the beginning of each month by the information system [1]. - Temporary adjustment occurs when a taxpayer with good credit reaches a certain percentage of their monthly invoice limit, triggering an automatic increase in their limit [1]. - Periodic adjustment is an automatic adjustment based on the taxpayer's actual usage and conditions over the months [3][4]. - Manual adjustment allows taxpayers to apply for an increase in their invoice limit based on changes in their business situation, subject to confirmation by the tax authority [5][6]. Group 2: Examples of Invoice Limit Adjustments - Example 1 illustrates Company A, which had an initial invoice limit of 7.5 million yuan. When their sales increased, the system temporarily raised their limit to 9 million yuan after they reached a certain usage threshold [2]. - Example 2 shows Company B, which had its invoice limit adjusted to 8.5 million yuan in January 2024 based on its usage from July to December 2023 [4]. - Example 3 describes Company C, which, after a temporary increase to 9 million yuan, applied for a manual adjustment to 12 million yuan due to unmet invoicing needs, which was granted after verification [6]. Group 3: Usage of Invoice Limits During VAT Declaration Period - Taxpayers can use the remaining invoice limit from the previous month, not exceeding the current month's total limit, before completing their VAT declaration [9]. - Example 4 details Company D, which had a total invoice limit of 7.5 million yuan for July and could use 350,000 yuan before completing its VAT declaration, which would then allow for a higher remaining limit post-declaration [10][11]. - Example 5 illustrates Company E, a small-scale taxpayer, whose invoice limit was reset to 100,000 yuan for September, allowing them to use the full amount without needing to complete the previous month's declaration [12].