欢迎扫描下方二维码关注： 11月24日，财政部、国家税务总局联合发布公告，明确了资源税有关政策执行口径，自2025年12月1日起施行。 公告主要从9个方面明确了对资源税有关政策和征管问题的执行口径，包括不缴纳资源税的情形、部分应税产品的适用税目和征税对象、特殊情形下 应税产品的计税依据、关联交易价格明显偏低的正当理由、自用连续生产应税产品定义、减免税管理规定和计算方法、不同结算方式下资源税的纳税义务 发生时间等。 据了解，资源税是引导资源合理配置的重要手段。2020年9月1日，我国正式实施资源税法。近年来随着资源税法的深入实施，实际执行中出现了部分 税目争议较大、一些应税产品定义不够细化、关联交易价格偏低的判定理由不够明确等问题，有关政策和征管执行口径有待明确。 公告明确了各级执法机关以及法律法规授权的具有管理公共事务职能的事业单位和组织依照国家有关法律法规罚没、收缴的资源税应税产品，工程建 设项目在批准占地范围内开采并直接用于本工程回填的砂石、粘土等矿产品，属于不征资源税的情形。 在资源税征税对象方面，公告对实际征管中征纳双方争议较为集中的煤炭原矿、选矿产品、盐类选矿产品和轻稀土、中重稀土等重要战略资源原矿 ...

每经记者｜张钟尹 每经编辑｜王可然 7月20日，全国县乡国税地税机构正式合并，所有县级和乡镇新税务机构统一挂牌，标志着全国省市县 乡四级税务机构分步合并和相应挂牌工作，经过36天的努力至此全部完成。 同日，中共中央办公厅、国务院办公厅印发《国税地税征管体制改革方案》，明确国税地税机构合并后 实行以税务总局为主、与省区市党委和政府双重领导的管理体制。 分设24年的国地税机关合二为一。《改革方案》强调，通过改革，逐步构建起优化高效统一的税收征管 体系，为纳税人和缴费人提供更加优质高效便利服务，提高税法遵从度和社会满意度，提高征管效率， 降低征纳成本，增强税费治理能力，确保税收职能作用充分发挥，夯实国家治理的重要基础。 按照《改革方案》要求，先合并国税地税机构再接收社会保险费和非税收入征管职责，先把省（区、市 以及计划单列市，以下统称省）税务局改革做稳妥再扎实推进市（地、州、盟，以下统称市）税务局、 县（市、区、旗，以下统称县）税务局改革的步骤。 6月15日，全国各省（自治区、直辖市）级以及计划单列市国税局、地税局合并且统一挂牌。7月5日， 全国各市级国税局、地税局合并，535个市级新税务局集中统一挂牌并对外履行职 ...

财长将经济好转归功于更严格的支出控制和更有效的税收征管，并指出取消电子税费并未削弱税 收，反而提高了税收合规性。加纳在2025年实现了财政复苏，基本财政收支平衡从2024年的3%赤字转 为2025年9月的1.6%盈余，超过了预期目标，表明财政纪律已经恢复。非石油税收占GDP的比重从7.8% 上升至8.7%，而国库券利率的下降则节省了约88亿塞地的利息支出。公共债务从2024年的7267亿塞地 （占GDP的61.8%）下降到2025年10月的6302亿塞地（占GDP的45%），这是加纳历史上最大的降幅之 一。该国债务累积率为负13.3%，反映出审慎的借贷、财政约束以及塞地走强，这些因素共同恢复了投 资者信心。国债收益率下降超过1600个基点，91天期国债收益率降至10.7%，为14年来最低。同时，加 政府清偿了203亿塞地的债券利息，提振了市场流动性和市场信心。 加财政方面的成绩已获得国际认可，2025年惠誉、穆迪和标普均调高了加纳的主权信用评级，理由 是加纳的政策可信度增强，并走上了一条实现债务稳定的可持续道路。 （原标题：加纳2026年政府预算着眼财政纪律和税收制度） 据加纳"商业与金融时报"11月14日报 ...

责任编辑：江钰涵 ...

Core Points - Many UK companies may suddenly receive a Notice of Penalty Determination from HM Revenue & Customs (HMRC) during their initial operations or when changing accounting agents, indicating automatic fines for late submission of Corporation Tax Returns or late payment of corporation tax [1] - Companies are subject to fixed penalties for late submissions and may incur daily penalties and tax-geared penalties if delays continue, as outlined in the Finance Act 2009 [1] Summary of Corporation Tax Filing and Payment - The Corporation Tax Return (CT600) must be submitted within 12 months after the accounting period ends, while corporation tax payment is due 9 months and 1 day after the accounting period ends [3] - Late filing penalties are automatically triggered after the deadline, and late payment penalties are calculated based on the number of days delayed [3] Appeals and Reasonable Excuse - Companies have the right to appeal against penalties within 30 days of the notification date, citing either incorrect penalty determination or reasonable excuses for non-compliance [4] - Reasonable excuses include unforeseen circumstances that prevented compliance, such as the death of a director, sudden illness, system failures, or natural disasters [6] Acceptable and Unacceptable Reasons - Acceptable reasons for appeal include unforeseen events like the death of a director or technical issues with HMRC systems [6] - Unacceptable reasons include insufficient funds, difficulties with HMRC's online system, or negligence [7][8] Preparing for an Appeal - Companies should first identify the reason for the delay and confirm if it falls under the category of reasonable excuses [9] - Evidence must be collected to support the appeal, including medical documents, communication records with accountants or HMRC, and screenshots of system errors [10] - A professional appeal letter should be drafted, detailing the reasonable excuse, its impact on compliance, and requesting the cancellation or reduction of the penalty [11]

Core Viewpoint - The article discusses the implementation of electronic delivery of social insurance fee documents across the province starting from November 1, 2025, aimed at enhancing payment service convenience, improving collection efficiency, and protecting the rights of payers [3]. Group 1: Implementation Details - The electronic delivery of social insurance fee documents will be available province-wide starting November 1, 2025 [3]. - Employers must log into the social insurance fee management client to access the electronic document delivery feature [4]. - The process includes signing an electronic document confirmation, which requires payers to read and confirm their understanding of the document content [5]. Group 2: Financial Aspects - As of October 17, 2025, the per capita financial subsidy standard for urban and rural residents' basic medical insurance will increase by 30 yuan, reaching 700 yuan [10]. - The personal payment standard for the year 2026 remains at 400 yuan per person per year [11].

Group 1 - The article discusses the promotion of rural characteristic industry development through tax incentives for agricultural production [1] - It highlights that land used for picking and sightseeing agriculture is exempt from urban land use tax for qualifying units and individuals [1] - The policy is based on the "Interim Regulations on Urban Land Use Tax of the People's Republic of China," specifically Article 6, which defines land directly used for agricultural production [1] Group 2 - The article provides a reference to the notification from the Ministry of Finance and the State Administration of Taxation regarding property tax and urban land use tax policies [1] - It emphasizes the conditions under which the tax exemption applies, ensuring compliance with relevant regulations [1]

Core Viewpoint - The news regarding the proposed property tax in Dengfeng's Tangzhuang Town has circulated widely, but the official announcement was deleted shortly after its release, indicating potential confusion or miscommunication regarding the tax implementation [1][5]. Summary by Relevant Sections Proposed Tax Details - On October 21, Dengfeng City released a draft proposal for the collection of property tax and urban land use tax in Tangzhuang Town, covering an area of 118 square kilometers and 27 villages (communities) [5]. - The proposed tax rate for land is set at 3 yuan per square meter annually, while property tax is calculated at 1.2% of the property value or 12% of rental income [5][14]. Exemptions and Clarifications - The property tax is specifically aimed at commercial properties and factories, with residential properties being exempt from taxation [5][12]. - The local tax authority confirmed awareness of the property tax news but directed inquiries to the publicity department, which remained unresponsive [6]. Historical Context - Tangzhuang Town has not levied property tax or urban land use tax since its establishment as an administrative town in 2017 [6]. - The earliest mention of property tax in Dengfeng's financial budget dates back to 2017, with an allocation of 18.83 million yuan, reflecting a growth of 62.89% [9]. Legal Framework - The property tax is governed by the "Interim Regulations on Property Tax" and the "Interim Regulations on Urban Land Use Tax," which outline the responsibilities of taxpayers and the basis for tax calculation [7][15]. - Current regulations indicate that personal non-business properties are exempt from property tax, with only specific cities like Shanghai and Chongqing having pilot programs for individual property taxation [11][16].

Core Viewpoint - The news regarding the proposed property tax in Dengfeng's Tangzhuang Town has circulated widely, but the official announcement was deleted shortly after its release, indicating potential changes or reconsiderations in the local government's tax policy [1][4]. Group 1: Proposed Tax Details - On October 21, Dengfeng City released a draft proposal for the collection of property tax and urban land use tax in Tangzhuang Town, covering an area of 118 square kilometers and 27 villages (communities) [4]. - The proposed tax rate for land in Tangzhuang Town is set at 3 yuan per square meter annually, with property tax calculated at 1.2% of the property value or 12% of rental income [4][9]. - The property tax is specifically aimed at commercial properties and factories, with residential properties exempt from taxation [5][8]. Group 2: Historical Context and Legal Framework - Tangzhuang Town was established as an administrative town in 2017 and has not previously imposed property tax or urban land use tax since its establishment [5]. - The local government plans to submit a request to the Henan Provincial Government regarding the implementation of these taxes, as indicated in the draft proposal [5]. - The legal basis for property tax collection is outlined in the "Interim Regulations on Property Tax," which states that property tax is applicable in cities, county towns, administrative towns, and industrial and mining areas [6][9]. Group 3: Current Taxation Landscape - As of now, only Shanghai and Chongqing have implemented pilot programs for personal property tax, with exemptions for non-operating residential properties [9][10]. - The property tax in these pilot cities is calculated based on the property's original value after a deduction of 10% to 30%, or based on rental income, with rates typically at 1.2% for property value and 12% for rental income [9][13]. - The latest adjustments to the property tax policies in Shanghai and Chongqing reflect ongoing developments in local taxation practices [10][13].

Core Points - Chongqing and Hong Kong signed two strategic cooperation agreements to deepen collaboration in professional fields [1] - The agreements focus on resource sharing, professional services, and public services among various sectors [1] - Hong Kong aims to act as a "super connector" for mainland enterprises to access international resources [1] Group 1: Agreements and Collaborations - Chongqing's New Social Class Professionals Association and Hong Kong's Professional and Senior Administrative Officers Association signed a bilateral strategic cooperation agreement [1] - A tripartite strategic cooperation agreement was signed involving Chongqing High-tech Industrial Development Zone Management Committee, Hong Kong's Professional Association, and Chongqing's New Social Class Professionals Association [1] - The collaboration will enhance coordination among lawyers, tax advisors, accountants, and asset appraisers to provide professional consulting services [1] Group 2: Industry Insights - Hong Kong is actively cultivating emerging industries such as advanced manufacturing and new energy, aligning with Chongqing's development direction [2] - Chongqing enterprises can leverage Hong Kong's innovation platforms to connect with high-quality international resources [2] - There is a call for increased collaboration between universities and research institutions in both regions to promote technology transfer and application [2]