Group 1 - The article discusses the process for a company to handle social insurance fee payment for a newly hired employee who has not completed the flexible employment insurance suspension [1][10] - It outlines the requirement that the employee must have registered employment information and the employer must have completed the insurance registration for online payment processing [1][3] - The article provides a step-by-step guide on how to access the electronic tax bureau and complete the social insurance fee payment [1][4][5] Group 2 - The article emphasizes the importance of timely payment after the successful submission of the social insurance fee application [10] - It includes a list of related services available through the electronic tax bureau, such as social insurance registration cancellation and refund processes [11] - The article also mentions various tax-related guides and services that can be accessed through the electronic tax bureau [11]

Core Viewpoint - The article discusses the value-added tax (VAT) system in China, highlighting its significance as the largest tax type affecting various sectors of the national economy and providing insights into tax obligations, rates, and recent policy changes related to personal income tax and housing transactions [5][17][26]. VAT System Overview - VAT is the primary tax type in China, applicable to the sale of goods, processing, repair services, and the sale of services, intangible assets, and real estate [6]. - The tax obligation arises on the day of taxable sales or upon receipt of payment or issuance of an invoice [7]. - Taxpayers must report and pay VAT within specified deadlines, which can vary from daily to quarterly based on the taxpayer's circumstances [8][9]. Tax Rates - The VAT rates are categorized as follows: - 13% for general goods and services - 9% for specific sectors such as transportation, real estate, and agricultural products - 6% for services and intangible assets - 0% for exported goods and certain cross-border services [9]. Tax Calculation - General taxpayers calculate VAT payable as the difference between output tax and input tax, while small-scale taxpayers calculate it based on a fixed rate of their sales [9][10]. Recent Personal Income Tax Policies - From January 1, 2024, to December 31, 2025, taxpayers selling their own homes and purchasing new ones within one year can receive a tax refund on the personal income tax previously paid [17]. - The refund amount is based on the relationship between the sale and purchase prices of the homes [17]. Housing Transaction Tax Policies - Starting December 1, 2024, the contract tax rate for purchasing a primary residence will be reduced to 1% for properties up to 140 square meters and 1.5% for larger properties [20][22]. - For second homes, the rates will be 1% for properties up to 140 square meters and 2% for larger ones [20][23]. - The article also mentions the exemption of VAT for individuals selling homes purchased for over two years, effective from December 1, 2024 [26][27].

Core Viewpoint - The article discusses the implications of a tax system prompt indicating that a housing loan may have been settled or is not a first-home loan, and provides guidance on how to address this situation during the annual individual income tax reconciliation process [2][3]. Policy Regulations - Taxpayers can deduct interest on loans for their first home, with a maximum deduction of 1,000 yuan per month for up to 240 months, applicable only once [3]. Processing Steps - **Step 1: Confirm Loan Status** - Taxpayers should verify with their lending bank whether their loan qualifies as a first-home loan and check the loan details [5]. - **Step 2: Verify Loan Information Accuracy** - If the loan qualifies, taxpayers should ensure that the loan information entered in the tax app is correct, including the loan contract number and loan term [7][8]. - **Step 3: Confirm Information and Continue Filing** - If all information is accurate and the loan is still active, taxpayers can proceed with the filing process [10][12]. Additional Notes - Taxpayers are advised to keep supporting documents, such as loan contracts and repayment receipts, for future verification by tax authorities [12]. - There are mechanisms in place to verify the accuracy of housing loan interest deductions, and taxpayers found to have submitted false information may face penalties [19].

Group 1 - The article discusses the transition from paper invoices to electronic invoices for vehicle sales, indicating that the police traffic management department will no longer review paper invoices [2] - Applicants can still use paper invoices to process related business with the police traffic management department, despite the shift to electronic verification [2] - In case of system unavailability of electronic invoice information, applicants can provide a dynamic QR code from the national VAT invoice verification platform for verification by the police [2] Group 2 - The article emphasizes the importance of using the national VAT invoice verification platform for checking invoice authenticity [2] - It provides a link to the national VAT invoice verification platform for users to log in and verify their invoices [2]

欢迎扫描下方二维码关注： 点击上方"蓝字"，轻松关注我们 1.孩子留学 家长能享受子女教育专项附加扣除吗？ 先说答案 当然可以! 孩子出国留学 只要接受的是全日制学历教育 那么，父母依然可以享受 子女教育专项附加扣除 扣除的标准也和孩子在国内受教育时一样 为每个子女每月2000元 太好了! 还是 能"减负"! 2.填报的内容是否要调整? 这一点很重要 填报的规则与是否出国无关 但要看学历教育阶段是否有变化 咱们所说的学历教育 主要分四个阶段 学前教育 年满3岁至小学入学前 义务教育 小学、初中教育 高中阶段教育: 普通高中、中等职业、 技工教育 高等教育: 大学专科、大学本科 硕士研究生、 博士研究生教育 如果学历教育阶段没有变化 比如从国内的小学毕业 去国外的初中就学 那只要在原有的记录中进行修改 く返回 填报详情 具体操作看过来! 登录个税App，点 击下方"办&查" 在"专项附加扣除" 的"子女教育"中找 到已填报的信息， 点击"修改"即可。 0% (平均扣除) 扣缴义务人 作房 修改申报方式 修改设置扣除比例 修改教育信息 修改基本信息 取消 如果学历教育阶段发生变化 比如在国内高中毕业了 出国去念大 ...