Core Viewpoint - The article emphasizes the importance of tax credit evaluation results as a "golden signboard" for enterprises, highlighting its role in integrity, bidding, financing, and policy benefits. Group 1: Tax Credit Evaluation Process - The electronic tax bureau app allows users to quickly check the tax credit evaluation results of enterprises [1] - Users can log in to the app, switch to the required enterprise, and access the tax credit management section to view evaluation results [2] - The system displays credit evaluation results for the past three years, with options to view detailed scoring and deduction standards [3] Group 2: Individual Income Tax Special Deductions - Taxpayers must confirm or report their eligibility for individual income tax special deductions through the app from December 1 to December 31 [8] - Medical expenses exceeding 15,000 yuan after insurance reimbursement can be deducted, with a limit of 80,000 yuan for the year [11][21] - Taxpayers can choose to deduct medical expenses for themselves or their spouse, while expenses for minor children can be deducted by either parent [13] Group 3: Important Considerations for Deductions - Taxpayers should retain original or copied receipts for medical services and insurance reimbursements for verification [15] - If both spouses have qualifying medical expenses, they can choose to deduct all expenses under one spouse, with a combined maximum deduction limit of 160,000 yuan [17] - Medical expenses incurred across different years can be deducted based on the settlement date of the expenses [18][19]

Group 1 - The article discusses the consequences for tax service institutions and personnel who violate tax regulations, including being listed as untrustworthy and facing penalties [4][5] - Serious violations can lead to the revocation of business licenses and professional qualifications, as well as public announcements of untrustworthiness [5] - Specific violations include failing to register, providing false information, and engaging in fraudulent practices [4][5] Group 2 - The article outlines the management measures for tax service institutions, emphasizing the importance of compliance with tax laws and regulations [4][5] - It highlights the penalties for institutions and personnel who fail to adhere to the established guidelines, including fines and potential criminal charges [5] - The article also mentions the role of tax authorities in monitoring and enforcing compliance among tax service providers [4][5]

Group 1 - The article discusses the taxation rules for individuals transferring inherited properties, highlighting two main scenarios for personal income tax exemption [1][2] - If the inherited property has been used for personal residence for over 5 years and is the only residential property of the family, the income from its sale is exempt from personal income tax [1][2] - If the conditions are not met, the personal income tax is calculated based on the verified method, with a tax rate of 20% applied to the taxable income [3] Group 2 - An example illustrates that Ms. Zhang inherited a property in 2018, used it for over 8 years, and sold it for 2 million yuan in 2025, thus exempt from personal income tax [2] - Another example shows Mr. Li inheriting a property in 2023, which he sells in 2025 for 3 million yuan, but due to not meeting the exemption criteria, he owes 280,000 yuan in personal income tax [4] - The article cites specific policy documents that outline the tax regulations regarding the sale of inherited properties and the conditions for tax exemption [5]

Group 1 - The article provides guidance on how taxpayers can query tax fee type recognition through the electronic tax bureau, emphasizing the simplicity and convenience of the process [1] - Two methods for querying tax fee type recognition are outlined: the first involves logging into the electronic tax bureau and navigating to the "Taxpayer Information Query" section, while the second method focuses on accessing the "Tax Fee Type Information Report" [2][3] Group 2 - The article discusses the housing rental deduction policy, stating that if a taxpayer incurs rental expenses in a city different from their registered city, the deduction should be based on the actual work location [8] - It specifies the standard deduction amounts for housing rental expenses based on city classifications, with major cities having a deduction of 1500 yuan per month, while other cities have lower thresholds [8][9] - The article clarifies that taxpayers cannot simultaneously claim deductions for both housing loan interest and rental expenses, and only one can be chosen for deduction [10]

欢迎扫描下方二维码关注： 《中华人民共和国个人所得税法》第六条相关规 定:居民个人的综合所得,以每一纳税年度的收 入额减除费用六万元以及专项扣除、专项附加扣 除和依法确定的其他扣除后的余额,为应纳税所 得额。其中,专项扣除包括居民个人按照国家规 定的范围和标准缴纳的基本养老保险、基本医疗 保险、失业保险等社会保险费和住房公积金等 (简称"三险一金"）。 专项相互除 基本医疗保险 其本养老保险 去业保险 住居公积金 ki 月收入1万元的纳税人,若社保公积金个人缴 纳部分为2000元，其应纳税所得额将从1万元 降至8000元(不考虑其他)。 专项扣除中"三险 的具体构成与查询操作 1)三险内容:以企业职工参保为例,三险分 别为基本养老保险,基本医疗保险,失业保 险,个人缴费比例为8%、2%和0.5%。 2)如何查询:查询专项扣除信息,您需登录 个税APP,点击"综合所得年度汇算"→"开 始申报"→"专项扣除"。系统会自动导入单 位申报的社保等数据，点击相关险种查看分月 明细。 标准田 新增 | 稿酬所得免税部分+其他免税收入 | | 基本养老保险 基本医疗保险 失业保险 任房么 | | --- | --- | - ...