在中华人民共和国境外书立在境内使用的应 税凭证的单位和个人，应当依照本法规定缴纳 印花税。 房屋租赁合同印花税的基本规定 欢迎扫描下方二维码关注： 对公租房租赁双方免征签订租赁协议涉 及的印花税。 优惠三："高校学生公寓"免征 对与高校学生签订的高校学生公寓租赁 合同，免征印花税。 政策依据: 应税凭证: 租赁合同 (指书面合同) 税率:租金的千分之一 纳税义务发生时间:纳税人书立房屋租赁合 同的当日 房屋租赁合同印花税的计税依据 是否包含增值税税额 房屋租赁合同中注明增值税税额的，按 不含增值税的合同金额确定计税依据。未注 明增值税税额的，应以合同列明的金额为印 花税计税依据。 租赁合同税收优惠政策 优惠一："六税两费"减免 自2023年1月1日至2027年12月31日, 对增值税小规模纳税人、小型微利企业和个 体工商户减半征收印花税（不含证券交易印 花税）。 优惠二:"公租房"免征 1.《中华人民共和国印花税法》 2.《财政部 税务总局关于进一步支持小微企 业和个体工商户发展有关税费政策的公告》 (财政部 税务总局公告2023年第12号) 来源：新疆税务 来源 新疆税务 欢迎扫描下方二维码关注： 温馨提醒 ...

Core Viewpoint - The article discusses tax incentives for companies producing specialized products for disabled individuals in China, specifically focusing on the exemption from corporate income tax for eligible enterprises [3][10]. Tax Incentives for Manufacturing Industry - The tax exemption applies to enterprises that produce and assemble specialized products for disabled individuals listed in the "Directory of Specialized Products for Disabled Persons" published by the Ministry of Civil Affairs [3]. - Eligible companies must derive over 60% of their total annual revenue from the sales of these specialized products, excluding export income [5]. - Companies must maintain accurate financial records and be able to provide complete tax documentation to the tax authorities [5]. - At least one qualified technician with a prosthetic or orthotic certification must be employed, and if the workforce exceeds 20, at least one-sixth of the production staff must hold such certifications [5]. - Companies must have dedicated facilities for production and training, with a minimum area of 115 square meters for reception and production rooms [6]. Application Process - Companies can apply for the tax exemption during monthly, quarterly, and annual corporate income tax filings [7]. - Required documentation includes proof of production of specialized products, a list of certified technicians, and descriptions of production conditions [8]. - Applications can be submitted through online platforms like the electronic tax bureau or in-person at tax service halls [9].

Core Points - The transportation for the National Day and Mid-Autumn Festival holiday in the Yangtze River Delta region has commenced, with an expected passenger volume of 42.5 million over the 12-day period from September 29 to October 10 [1] - On September 29 alone, the Yangtze River Delta is projected to send 2.75 million passengers, with 225 additional trains being added to meet demand [1][2] - The ticket sales data indicates a high demand for travel to major cities such as Beijing, Qingdao, and Guangzhou, with some routes experiencing sold-out tickets [2] Group 1 - The Yangtze River Delta railway authorities plan to add 259 pairs of passenger trains during the holiday period, in addition to the regular 66 pairs of peak trains [1] - To alleviate the pressure on popular routes, 64 pairs of direct trains to cities like Zhengzhou and Xian will be added, along with 195 pairs of trains for local travel between major cities in the region [4] - The newly opened Xuanji and Hushi Lake high-speed rail lines will also accommodate significant passenger flow for the first time during this holiday [4] Group 2 - Starting October 1, the national railway passenger transport sector will fully implement electronic invoicing, discontinuing paper receipts while still providing a printed itinerary information prompt [5] - Passengers can apply for electronic invoices through the 12306 platform or at ticket counters within 180 days after their journey or ticket changes [5]

Group 1 - The newly revised Anti-Unfair Competition Law of the People's Republic of China will take effect on October 15, 2025, focusing on preventing "involution" type of malicious competition in the digital economy, such as forced low pricing and data infringement [1] - The law explicitly prohibits unauthorized use of others' new media accounts, application names, or icons, and regulates the abuse of search keywords [1] - The law emphasizes the importance of preemptive measures and fair competition values [1] Group 2 - From October 1, 2023, the railway passenger transport sector will fully implement electronic invoices, eliminating paper reimbursement vouchers for travelers [2] - The transition to electronic invoices aims to enhance convenience for travelers, including those from older demographics and those without internet access [2] Group 3 - The State Administration for Market Regulation has introduced the "Implementation Measures for Mandatory Company Deregistration," effective from October 10, 2023, which outlines a batch announcement process for companies facing mandatory deregistration [3] - The measures include a 90-day announcement period and stipulate that objections to the deregistration process will halt the procedure [3] - The measures also allow for the resumption of deregistration procedures if a company fails to apply for deregistration within three years after being restored [3] Group 4 - The National Medical Products Administration has released the "Quality Management Specifications for Online Sales of Medical Devices," effective from October 1, 2025, which provides guidelines for managing online sales of medical devices [4] - The specifications require online medical device sellers to display business and product information and strengthen quality management systems [4] Group 5 - The Ministry of Natural Resources and the Ministry of Agriculture and Rural Affairs have jointly issued the "Management Measures for the Protection of Permanent Basic Farmland Red Lines," effective from October 1, 2023, which clarifies regulations regarding the designation of permanent basic farmland reserve areas [6] - The measures prioritize the inclusion of newly added arable land and high-standard farmland into the reserve areas [6]

Core Viewpoint - Starting from October 1, the national railway passenger transport sector will fully implement electronic invoices (railway electronic tickets), discontinuing the provision of paper reimbursement vouchers [1]. Group 1: Electronic Invoice Issuance - If the electronic invoice header is incorrect, it can be reissued. Up to three reissues can be requested within the original issuance time limit [3][4]. - Passengers can apply for electronic invoices offline to accommodate elderly and non-internet users. They can request electronic invoices at ticket counters or automatic ticket machines using their valid ID [6][7]. - When purchasing tickets for others, the purchaser can apply for electronic invoices for the tickets purchased, as well as for refund and change fees [10].