目前增值税有两种计税方式。一种是针对增值税一般纳税人，按照一般计税方法，通过销项税额抵扣进 项税额计算应纳税额的方式，计算缴纳增值税，按规定适用6%、9%和13%增值税税率。而针对增值税 小规模纳税人（年应征增值税销售额未超过500万元的纳税人），可以按照销售额和征收率计算应纳税 额的简易计税方法，计算缴纳增值税，目前法定征收率为3%。 财经频道更多独家策划、专家专栏，免费查阅>> 责任编辑：山上 今年起施行增值税法明确，增值税小规模纳税人的增值税征收率统一为3%，不再提及5%征收率。市场 上有人因此期待，今年起个人卖房增值税征收率从5%降至3%。 不过，1月31日财政部、税务总局公开的《关于增值税法施行后增值税优惠政策衔接事项的公告》（下 称《公告》），则让上述期待落空。《公告》称，自2026年1月1日至2027年12月31日，一般纳税人发生 以下应税交易，可以选择适用简易计税方法，按照5%的规定征收率计算缴纳增值税。 具体包括6类情形，即2016年4月30日前签订的不动产融资租赁合同，或者以2016年4月30日前取得的不 动产提供的融资租赁服务；收取开工日期在2016年4月30日前的一级公路、二级公路、桥 ...

Core Viewpoint - The Chinese government is implementing a more proactive fiscal policy in 2025 to support major national strategic tasks and basic livelihood financing, ensuring a stable and orderly fiscal operation while achieving economic and social development goals [1] Fiscal Revenue and Expenditure - In 2025, the national general public budget revenue is projected to be 21,604.5 billion yuan, a decrease of 1.7% from the previous year, while tax revenue is expected to be 17,636.3 billion yuan, reflecting a growth of 0.8% [2] - The general public budget expenditure is anticipated to reach 28,739.5 billion yuan, an increase of 1% year-on-year, with significant growth in social security and employment (6.7%), education (3.2%), and health (5.7%) expenditures [3] Tax Revenue Performance - Key tax categories such as domestic value-added tax and corporate income tax have shown positive growth, indicating an increase in economic activity. For instance, the domestic value-added tax grew by 3.4%, and corporate income tax increased by 1% [2][3] - Specific industries like computer communication equipment manufacturing and scientific research services have seen substantial tax revenue growth, with increases of 13.5% and 14.3%, respectively [2] Consumption Support Measures - The government has introduced various funding policies to boost consumer spending, including a program for replacing old consumer goods, which has resulted in sales exceeding 2.6 trillion yuan and benefiting over 36 million people [5][6] - Initiatives to support new consumption formats and international consumption environments have been launched, with 65 pilot cities selected for funding to enhance consumer experiences [6] Childcare Subsidy Implementation - A new childcare subsidy program has been established, providing approximately 100 billion yuan in subsidies for children under three years old, marking a significant step in direct cash support for families [7] - The program aims for broad coverage and fairness, ensuring that all eligible children receive equal benefits, with over 30 million children already receiving subsidies [7][8]

Although the foundations of the tax code remain fairly similar from year to year, the rules are constantly evolving. Many Americans still file their taxes based on deductions and credits they remember from years ago, only to discover those tax breaks quietly expired, phased out or were sharply narrowed. For example, temporary pandemic relief programs have long since ended and several long-standing deductions have been recently changed or been eliminated. Here’s a look at some of the most commonly assumed ...

The IRS Free File program is up and running for the 2026 tax season — and taxpayers can use the system even before the Internal Revenue Service officially accepts tax returns beginning Jan. 26. Individuals who qualify do not have to pay a dime for the tax software offered through this program, if they go through IRS.gov/freefile and pick one of eight tax software companies that have agreed to provide free software to someone in their situation. Free File is not Direct File, which the IRS has discontinue ...

WASHINGTON (AP) — Days before the 2026 tax filing season begins, the head of the IRS announced a shake-up Tuesday, saying the personnel and operational changes are intended to improve taxpayer service and modernize the agency. The timing of the announcement coincides with a critical moment for the agency, as the IRS prepares to process millions of tax returns while simultaneously implementing major tax law changes under the tax and spending package President Donald Trump signed into law last summer. There ...

Federal income tax rates range from 10% to 37%. The exact tax rate depends on factors like filing status and income. The greater your income, the more you’ll generally pay in taxes. Depending on where you live, you may also have to pay state income tax. But what might happen if federal income taxes were to become flat-rate? According to ChatGPT, there could be multiple repercussions for individual taxpayers and the economy. Taxes Would Be Simplified Although the exact effects of a flat-rate income tax ...

This story was originally published on CFO Dive. To receive daily news and insights, subscribe to our free daily CFO Dive newsletter. Dive Brief: Cutbacks in the budget and staff at the IRS may perpetuate in 2026 a nearly $700 billion shortfall in the collection of taxes owed known as the tax gap, according to the IRS Advisory Council. Although Congress each year identifies spending deemed necessary, it “has not adequately appropriated the funding needed to ensure that the revenues will be efficiently a ...

欢迎扫描下方二维码关注： O C ○ O O 本指南主要面向本年度按"居民个人"身 份被预扣预缴个人所得税的人士。若您全 年均按"非居民个人"缴税，可直接跳至 文末表格了解相关政策。 如何确认? How to confirm? 1. 纳税年度,自公历一月一日起至十二月三十一 日正。 This guide is primarily intended for individuals whose Individual Income Tax (IIT) has been withheld and prepaid under the status of a "resident tax- payer" for the current year. If you have been taxed as a "non-resident tax- payer" throughout the year, you may proceed directly to the table at the end of this guide for relevant policies. 本年度,您每月的工资薪金是否以"居民 个人"身份被预扣预缴个 ...

Group 1 - The article discusses the exemption of value-added tax (VAT) for medical services provided by various medical institutions, as per the regulations set forth by the Ministry of Finance and the State Taxation Administration [6][10]. - Medical institutions eligible for VAT exemption include hospitals, outpatient departments, community health service centers, emergency centers, nursing homes, and various specialized disease prevention stations [8][9]. - The VAT exemption policy for medical services is effective from May 1, 2016, and will continue until December 31, 2027, as per the latest announcement [10][11]. Group 2 - The medical services referred to in the article are those provided according to the guidance prices set by local price regulatory departments in conjunction with health authorities [9][10]. - The article emphasizes that the VAT exemption applies to services listed in the "National Medical Service Price Project Specification" and includes public health services [9][10]. - The policy aims to further support the development of medical service institutions by extending the VAT exemption [10][11].

Group 1 - The article discusses the obligation to pay vehicle purchase tax when a vehicle that has previously been exempted or reduced from tax is transferred or its purpose is changed within ten years [4] - Taxpayers must pay the vehicle purchase tax before transferring or changing the registration of the vehicle if it no longer qualifies for exemption or reduction [4] - The tax obligation arises on the date of transfer or change of use, and the taxable amount is based on the initial tax declaration price, with a deduction of 10% for each year of use [4] Group 2 - The calculation formula for the tax payable is provided, indicating that the tax amount cannot be negative and the usage period is calculated from the date of the initial tax declaration to the date the vehicle no longer qualifies for exemption [4] - The article specifies the locations where taxpayers should declare and pay the vehicle purchase tax, including the tax authority at the vehicle registration location [5]