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陕西省普通高中合格考3月9日起报名
Shan Xi Ri Bao· 2026-02-24 00:21
Group 1 - The 2026 Ordinary High School Academic Level Qualification Examination in Shaanxi Province will take place from May 11 to 13, with registration from March 9, 8:00 AM to March 16, 6:00 PM [1] - Eligible candidates include students from the 2023, 2024, and 2025 cohorts with high school status in Shaanxi, as well as graduates and social personnel with Shaanxi residency [1] - The provincial examination will cover 10 subjects including Chinese, Mathematics, Foreign Languages (with listening), Political Thought, History, Geography, Physics, Chemistry, Biology, and Information Technology, while the municipal examination will include one subject of General Technology [1] Group 2 - High school students can only register for subjects they have completed mandatory coursework for, with first-year students limited to a maximum of 4 subjects [2] - Second and third-year students can choose subjects they have not yet taken or passed, while other types of candidates can select any or all subjects offered [2] - Starting in 2028, high school graduates will use the qualification examination scores for vocational college classification exams, eliminating the need for a separate provincial cultural quality examination [2]
财政部 税务总局关于明确增值税应税交易销售额计算口径的公告财政部 税务总局公告2026年第12号
蓝色柳林财税室· 2026-02-01 03:16
Group 1 - The announcement clarifies the calculation method for the sales amount of taxable transactions under the Value-Added Tax (VAT) law, maintaining the current system and practices [2] - Taxpayers must calculate the sales amount from the transfer of financial products by deducting the purchase price from the selling price, with any resulting gains or losses offset against each other [2][4] - For general taxpayers providing passenger station services, the sales amount is calculated from the total inclusive price received, minus the freight paid to carriers [5][6] Group 2 - Airlines providing air transport services must calculate their sales amount from the total inclusive price received, deducting the amounts collected on behalf of other airlines [7] - Travel agencies providing domestic ticket sales must calculate their sales amount similarly, deducting the net settlement amounts paid to airlines [7][8] - For foreign ticket sales, the calculation follows the same principle, with specific documentation required for payments made to domestic and foreign entities [8][9] Group 3 - Taxpayers providing visa agency services must calculate their sales amount from the total inclusive price received, deducting the fees paid to the Ministry of Foreign Affairs and foreign embassies [10][11] - Taxpayers acting as agents for imports exempt from VAT must calculate their sales amount by deducting the amounts collected and paid on behalf of the principal [12][13] - Taxpayers who deduct amounts as per the announcement cannot offset the input tax from the output tax [14]
云南省2026年高考英语口语测试1月24日至25日进行
Xin Lang Cai Jing· 2026-01-12 22:07
Core Points - The Yunnan Provincial Admissions Examination Authority has announced that the English oral test for the 2026 college entrance examination will take place on January 24-25 [1] - Students must collect their admission tickets from their schools, while social candidates need to pick up their tickets at the examination registration confirmation points [1] - Candidates are required to bring necessary materials including admission tickets and valid identification [1] Examination Regulations - Candidates must arrive at the examination venue at least one hour in advance and follow the schedule indicated on their admission tickets [1] - The possession of books, materials, bags, and various communication devices (such as mobile phones, smartwatches, smart glasses, and recording devices) is strictly prohibited in the waiting room and examination room [1] - No score notification will be issued for the English oral test; candidates can check their scores starting from March 12 on the "Yunnan Provincial Admissions Examination Channel" [1]
广东高考6月7日开考 语数外使用全国卷
Group 1 - The 2025 college entrance examination in Guangdong will adopt a "3+1+2" examination model, consisting of 3 national unified subjects and 3 elective subjects from the provincial high school academic level [1] - The examination schedule is set for June 7 to June 9, with specific subjects assigned to each day [1] - The three national subjects (Chinese, Mathematics, and Foreign Language) will be based on a unified national paper, while the elective subjects will be chosen by students from specified options [1] Group 2 - Strict measures will be implemented to combat exam cheating, including the establishment of centralized mobile phone storage areas and the use of metal detectors at examination sites [2] - The examination integrity system will be enhanced, with the creation of student examination integrity files to record any cheating incidents for future reference by universities [2] - The reform of the examination and enrollment system aims to prevent the prioritization of scores and promote a more holistic approach to talent selection [2]