中新网重庆2月4日电 (梁钦卿)记者4日从重庆市税务工作会议上获悉，增值税发票数据显示，2025年， 川渝往来贸易金额近万亿元，同比增长3.7%。 重庆市税务局2025年携手四川省税务局打造川渝"税费数据字典"，共享数据13万条，实现两地5632个银 行网点跨省缴纳社保费，助力加速构建区域统一市场。 在服务西部陆海新通道建设方面，重庆市税务局2025年持续优化出口退税业务流程，为企业办理出口退 (免)税同比增长超15%，组织开展跨境贸易涉税合规辅导，进一步助力重庆企业提升国际竞争力。 聚焦"入境游"不断增长趋势，重庆市税务局升级离境退税服务，扩围离境退税商店至290家，其中"即买 即退"商店50家，并在解放碑等4个核心商圈设立离境退税"即买即退"集中退付点。同时，重庆市税务局 还与四川省、云南省、陕西省、甘肃省税务局协作，统一退税审核流程和标准，实现离境退税"即买即 退"异地互认办理，为境外旅客提供更便捷的退税服务。 在推动长江经济带高质量发展方面，重庆市税务局2025年全面落实《绿色税收助力美丽重庆建设行动计 划》，推动绿色发展减税降费超96亿元，助力重庆走好生态优先、绿色发展之路。随着"以旧换新"政策 持 ...

当前，中国企业迎来新一轮全球化发展浪潮。卢华基指出，应进一步完善"走出去"政策体系，推动税 务、会计、审计、法律等专业服务协同创新，建设开放、规范、高效的国际专业服务生态，助力中国企 业合规、稳健、可持续地走向全球。 2月2日，上海市政协十四届四次会议开幕。《中国经营报》记者了解到，上海市政协委员、澳洲会计师 公会大中华区荣誉顾问、信永中和香港管理合伙人卢华基聚焦企业出海。 从"产品出海"走向"运营出海" 卢华基指出，当前，长三角地区企业"走出去"正从"产品出口"迈向"全球化运营"，对海外市场布局、跨 境投融资与风险管理的专业化需求日益增强。高水平出海已不仅是市场战略，更是合规与治理能力的综 合体现。 四是构建开放共治的专业服务生态。鼓励本土事务所"随企出海"，通过境外布局、国际联盟与复合型人 才培养，打造具备全球交付能力的中国专业服务品牌，提升上海及长三角在国际专业服务网络中的枢纽 地位。 再如，2025年12月，上海市企业"走出去"综合服务平台正式上线，该平台由上海市商务委牵头建设，致 力于整合上海各类政务服务和专业服务资源，为企业出海打造一站式、全流程出海服务旗舰。 发展合规科技与数智化解决方案 需要注 ...

Core Viewpoint - The announcement from the State Taxation Administration clarifies the management of value-added tax (VAT) and introduces adjustments to the tax exemption policies, aiming to enhance tax efficiency and fairness while reducing the tax burden on individual taxpayers. Group 1: VAT Management and Standards - The implementation of the new VAT law and its regulations will officially take effect on January 1, 2026, with detailed standards for the tax exemption threshold being clarified [1] - The threshold for individual taxpayers under the per-transaction tax payment system has been raised from 500 yuan to 1,000 yuan starting this year [1] - Specific scenarios, such as renting real estate and selling scrap products through "reverse invoicing," will not apply to the 1,000 yuan threshold but will instead follow a monthly sales threshold of 100,000 yuan [1] Group 2: Taxpayer Burden and Compliance - The new policies aim to reduce the tax filing burden for individual taxpayers, allowing them to declare taxes from the date the tax obligation arises until June 30 of the following year [2] - The announcement minimizes the need for individual taxpayers to file tax returns independently, as tax declaration can be handled through invoice issuance or withholding by payers [3] - If neither invoice issuance nor withholding occurs, individuals must declare unpaid VAT transactions to the tax authority, further easing their tax obligations [3] Group 3: Small-scale Taxpayer Benefits - Small-scale taxpayers can flexibly choose to waive tax exemptions for certain taxable transactions, even if their sales do not reach the exemption threshold [3][4] - The ability to issue VAT special invoices is crucial for small-scale taxpayers to meet the demands of downstream clients for input tax deductions [4] - The announcement emphasizes the importance of compliance for small-scale taxpayers while enjoying flexible tax exemption options to ensure long-term stability [4]

财政部、税务总局发布《关于出口业务增值税和消费税政策的公告》、《关于增值税法施行后增值税优惠政策衔接事项的公告》、《关于增值税征税具体范 围有关事项的公告》，对出口货物和跨境销售服务、无形资产适用增值税和消费税退（免）税、免税或者征税政策等有关事项做出说明。（新华财经） 2026年春运将于2月2日开启，至3月13日结束，为期40天。这是有着9天"超长"春节假期的春运，返乡探亲与旅游出行需求叠加释放，预计春运期间全社会跨 区域人员流动量将达到95亿人次，创下历史新高。其中，自驾出行仍将是主体方式，占比约八成。铁路、民航客运量预计分别达到5.4亿人次和9500万人 次，整体规模和单日客流峰值均有望超过历史同期水平。 1月份我国制造业PMI为49.3% 农副食品加工、铁路船舶航空航天设备等行业产需释放较快 财政部、税务总局发布公告明确增值税应税交易销售额计算口径 2026年春运2月2日开启预计春运期间全社会跨区域人员流动量将达到95亿人次 国家统计局服务业调查中心、中国物流与采购联合会31日发布数据显示，1月份，制造业采购经理指数（PMI）为49.3%，比上月下降0.8个百分点。1月份， 生产指数为50.6%，高于 ...

Core Insights - The tax revenue collection for 2025 reached 33.1 trillion yuan, with tax income at 17.8 trillion yuan, reflecting a year-on-year growth of 2.7% [2][3] - The tax department facilitated nearly 3 trillion yuan in credit loans for small and micro enterprises through the "silver-tax interaction" program [2] - Over 2.8 trillion yuan in tax reductions, exemptions, and refunds were implemented to support technological innovation and manufacturing development [2] Group 1: Tax Revenue and Collection - The tax revenue collection for 2025 was 33.1 trillion yuan, with tax income at 17.8 trillion yuan, showing a 2.7% increase year-on-year [2] - Cumulatively, the tax department collected over 156 trillion yuan in taxes and fees over the past five years, accounting for approximately 80% of total fiscal revenue [3] Group 2: Tax Policy and Reforms - The tax department has made significant progress in tax management reforms, including the implementation of the VAT law and the comprehensive revision of the tax administration law [2] - The "strong foundation project" for tax collection and management has been effectively advanced, focusing on improving tax services and information sharing with relevant departments [2] Group 3: Support for Enterprises - The tax department's initiatives have led to a significant increase in compliance among business entities, with a focus on sectors like fuel, export tax rebates, and high-profile individuals [2] - The promotion of "immediate refund" for outbound tax refunds has been implemented nationwide, and efforts to resolve international double taxation disputes have helped eliminate over 3 billion yuan in such taxes [2] Group 4: Future Directions - The tax system aims to enhance governance capabilities and maintain a reasonable macro tax burden while promoting compliance among taxpayers [4] - The focus will be on integrating strict party governance with tax governance, emphasizing the importance of a fair legal tax environment and the digital transformation of tax management [4]

（原标题：柬埔寨2025年税收超35亿美元 同比增长逾3%） 近日，柬埔寨国家税务总局宣布，2025年全年为国家财政征收的各类税款总额保持稳健增长态势， 显示出国家税收体系在面对外部经济压力时仍具备较强韧性，为国家预算提供了坚实的资金保障。 柬埔寨政府编制预算的目标是要巩固经济复苏的基础，预算重点是关注人力资源开发、数字经济转 型以及关键基础设施建设。尽管面临全球需求疲软和通胀压力的挑战，税务部门通过强化"电子税务"系 统（E-Tax）和扩大税基的努力，依然实现了收入的正增长，成功完成了为国家各项优先发展项目提供 资金支持的使命。 税务总局于1月26日举行总结2025年税收工作成果及部署2026年工作方向的年度会议，由副首相兼 财经部大臣安蓬莫尼拉亲自主持。 根据税务总局发布的报告，2025年全年税收总额达到14.3万亿柬币（约合35.8亿美元）。与2024年 同期相比，税收收入增长了超过3%，净增金额约1.1亿美元，这一增长主要得益于税收行政管理的现代 化改革、审计力度的加强以及纳税服务的持续优化，确保了在经济波动中仍能维持收入的稳定性。 关于新一年的征收计划，根据《2026年国家财政管理法》的规定，柬埔寨 ...

科学精准加强税收监管和税务稽查，切实维护法治公平的良好税收生态。进一步提升税收风险管理质 效，持续加强重点领域税收监管，深化重大涉税案件提级稽查，运用八部门联合打击工作机制，严肃查 处虚开发票、骗取出口退税、骗享税费优惠和成品油等领域偷逃税违法行为。持续推进以案说税、以案 示警、以案促治，进一步释放"守法者受尊重、违法者受严处、教唆者受惩戒"的强烈信号。 突出引导合规遵从，持续构建市场化、法治化、国际化税收营商环境。认真落实国务院"高效办成一件 事"部署安排，接续开展好"便民办税春风行动"，坚持寓合规管理于优化服务之中，以遵从的便利性提 升合规的自觉性。分类分步推进税务行政处罚裁量基准事项全国统一，进一步规范税务执法行为。深化 国际税收治理与合作，加强"一带一路"税收征管合作机制建设，健全跨境涉税诉求沟通解决机制，推 动"税路通"在国家海外综合服务体系中发挥更大作用。 坚决扛牢管党带队政治责任，为做好税务工作提供坚强保证。持续建强政治机关，层层压实"两个责 任"，以更高标准、更实举措推进税务系统全面从严治党，巩固拓展深入贯彻中央八项规定精神学习教 育成果，从严从实抓好中央巡视常态化整改。优化各级税务局班子结构 ...

Core Viewpoint - The National Taxation Work Conference has outlined four key tasks for 2026, focusing on enhancing tax revenue management and ensuring compliance with tax laws to support high-quality economic development [2]. Group 1: Tax Revenue Management - The first key task is to establish and practice a correct performance view, emphasizing the importance of tax revenue collection to support high-quality development [2]. - The tax revenue target for 2025 was successfully achieved, with total tax revenue reaching 33.1 trillion yuan, of which tax income was 17.8 trillion yuan, reflecting a year-on-year growth of 2.7% [2]. Group 2: Tax Regulation and Compliance - The second key task involves strengthening tax regulation and enforcement to maintain a fair tax environment, with a focus on improving tax risk management and enhancing oversight in key areas [3]. - The tax authorities have publicly exposed eight cases of tax evasion this year, including violations by tax intermediaries and online influencers [3]. Group 3: Addressing Tax Issues in Investment - The third key task is to address issues related to illegal tax practices in investment attraction, with strict measures against local tax authorities participating in or ignoring violations [4]. - The tax authorities are monitoring and addressing abnormal tax revenue and invoice issuance related to illegal investment attraction practices [4]. Group 4: Tax System Reform - The fourth key task is to advance reforms in the tax system to promote high-quality development and social equity, including the implementation of VAT laws and the revision of tax collection regulations [5]. - The conference emphasized the importance of political responsibility in tax work, including optimizing the structure of tax agencies and reducing burdens on frontline staff [5].

Group 1 - The core viewpoint of the article discusses the tax exemption policy for new energy vehicles, specifically that each new energy passenger vehicle can receive a tax reduction of up to 15,000 yuan [2] - The purchase date for the vehicle tax exemption is determined by the issuance date of the sales invoice or customs payment certificate, not by the contract signing date [2] - Taxpayers must declare and pay the vehicle purchase tax within 60 days from the date of tax obligation occurrence, which is the day the vehicle is purchased [2] Group 2 - To enjoy the vehicle purchase tax exemption, new energy vehicles must be listed in the "Directory of New Energy Vehicles Eligible for Tax Exemption," which is managed by the Ministry of Industry and Information Technology and the State Taxation Administration [3] - From January 1, 2026, vehicles listed in the directory must comply with the technical requirements specified in the announcement by the Ministry of Industry and Information Technology, the Ministry of Finance, and the State Taxation Administration [3] - The directory can be accessed on the official website of the Ministry of Industry and Information Technology [3] Group 3 - For "battery swap mode" new energy vehicles, the tax calculation price is determined based on the sales invoice for the vehicle excluding the battery [5] - When uploading vehicle information, manufacturers or dealers must indicate whether the vehicle qualifies for tax exemption and if it is a "battery swap mode" vehicle [6] - The tax authorities will process the tax exemption based on the validated information from the Ministry of Industry and Information Technology [6]

Core Viewpoint - The personal income tax (PIT) system in China is effectively benefiting people's livelihoods and promoting development through various measures, including the extension of tax policies supporting housing transactions and the reduction of family education costs [1][2]. Group 1: Housing Policy - The announcement by the Ministry of Finance, State Taxation Administration, and Ministry of Housing and Urban-Rural Development confirms the continuation of personal income tax policies supporting residents in housing transactions for the next two years [1]. - The "sell old buy new" housing policy, implemented since October 2022, allows taxpayers to receive tax refunds on the income tax paid from selling their previous homes if they purchase a new home within one year [1]. - As of July last year, the policy has refunded a total of 11.1 billion yuan in personal income tax, benefiting many residents engaged in housing transactions [1]. Group 2: Additional Tax Deductions - In addition to the housing policy, other measures such as deductions for children's education, elderly care, and major medical expenses are also in place, reflecting the PIT system's consideration for public welfare [2]. - The establishment of a childcare subsidy system, which exempts childcare subsidies from personal income tax, demonstrates the government's commitment to improving living standards [2]. Group 3: Tax System Development - Since the implementation of the personal income tax law in September 1980, China's PIT system has evolved to combine comprehensive and classified taxation, playing a crucial role in fiscal revenue and income distribution [2]. - Recent reforms have emphasized the importance of fair distribution, with high-income earners paying more taxes while low- and middle-income earners pay less or none, enhancing the income distribution effect of the PIT [2]. - The 14th Five-Year Plan suggests further optimization and reform of the PIT system, including improving local taxes and direct tax systems, and enhancing the effectiveness of tax deductions for childcare and education [2][3]. Group 4: Future Directions - The deployment of tax reform requirements aims to improve the combination of classified and comprehensive taxation, expand the taxable income range, and enhance the fairness of the tax system [3]. - Recent adjustments to special additional deductions, including the introduction of a deduction for childcare and increases in standards for elderly care, indicate ongoing efforts to respond to public needs [3]. - Taxpayers are encouraged to understand tax laws and policies accurately to benefit from these reforms, while compliance with tax obligations is emphasized to ensure fairness in the tax system [3].