欢迎扫描下方二维码关注： 来 源： 北 京 税 务 通知》（财税〔2016〕140号）第二条规定： 纳税人购入基金、信托、理财产品等 各类资产管理产品持有至到期，不属于《销 售 服 务 、 无 形 资 产 、 不 动 产 注 释 》 （ 财 税 〔2016〕36号）第一条第（五）项第4点所 称的金融商品转让。 第十八条规定，本通知除第十七条规定 的政策外，其他均自2016年5月1日起执行。 此前已征的应予免征或不征的增值税，可抵 减纳税人以后月份应缴纳的增值税。 纳税人发生跨境应税行为，按照《国家税 务总局关于发布〈营业税改征增值税跨境应税行 为增值税免税管理办法（试行））的公告》（国 家税务总局公告2016年第29号）的规定办理免 税备案手续后发生的相同跨境应税行为，是否需 要重新办理备案手续? 根据《国家税务总局关于跨境应税行 为免税备案等增值税问题的公告》（国家 税务总局公告2017年第30号）规定: 照《国家税务总局关于发布〈营业税改征增 值税跨境应税行为增值税免税管理办法（试 行）〉的公告》（国家税务总局公告2016 年第29号）的规定办理免税备案手续后发生 的相同跨境应税行为，不再办理备案手续。 ...

财政部：2025年上半年车辆购置税收入1014亿元，同比下降19.1%。 ...

Group 1 - The core viewpoint emphasizes the importance of green taxation as a policy tool to encourage and guide people towards sustainable production and living practices [1] - The green tax system in China has been continuously improved, forming a comprehensive framework that includes various taxes such as environmental protection tax, resource tax, and cultivated land occupation tax, covering five major aspects: resource extraction, production, circulation, consumption, and emissions [1] - The Environmental Protection Tax Law is the first dedicated tax law in China aimed at promoting ecological civilization, with a tax system designed to encourage pollution reduction through a "more discharge, more pay; less discharge, less pay; no discharge, no pay" approach [1] Group 2 - Resource tax serves as a protective measure for natural resources, covering 164 tax items that include all discovered mineral types and salt, such as crude oil, natural gas, coal, and iron [2] - Other taxes like value-added tax, consumption tax, and corporate income tax also play significant roles in promoting green development, with measures such as VAT exemptions for green products and higher consumption taxes on polluting or high-energy-consuming products [2]

Core Viewpoint - The fiscal data for January-February 2025 shows unusual trends, with public fiscal revenue experiencing a negative year-on-year growth while personal income tax saw a significant increase, reaching its highest growth rate in nearly 10 months. This divergence raises questions about the underlying factors driving these changes [1][3]. Group 1: Personal Income Tax Growth - The high growth rate of personal income tax at 26.7% year-on-year is attributed to the timing of the Spring Festival, which affected the collection of year-end bonuses. In years where the Spring Festival falls in January, the peak for personal income tax collection occurs in February, while in years where it falls in February, the peak occurs in March. This year's earlier Spring Festival compared to last year has amplified the growth in personal income tax for January-February [1][3]. Group 2: Tax Revenue Dynamics - Positive contributors to tax revenue include the securities transaction stamp duty and value-added tax, both benefiting from supportive policies. The securities transaction stamp duty has shown double-digit growth for five consecutive months due to increased trading enthusiasm in the stock market since the "924" policy [3][7]. - Negative contributors include corporate income tax, which saw a year-on-year decline of 10.4%, indicating ongoing challenges for businesses. Additionally, consumption-related taxes such as consumption tax and vehicle purchase tax are weaker than last year, and taxes related to imports are also experiencing negative growth. The real estate sector remains under pressure, with real estate-related taxes declining by 11.4% year-on-year and local land transfer revenue decreasing by 15.7% [7][10]. Group 3: Fiscal Expenditure Trends - Fiscal expenditure is shifting focus from infrastructure to technology and social welfare. Compared to last year, infrastructure-related fiscal spending has significantly decreased, with a year-on-year decline of 6.2% in January-February 2025, contrasting with a growth of 17.9% in the same period of 2024 [10][13]. - In contrast, expenditures related to technology, education, social security, and employment continue to show high growth rates of 10.5%, 7.7%, and 5.5% respectively, indicating a sustained commitment to these areas [13].