{
  "card_version": "2026.09",
  "checked_at": "2026-09-10",
  "next_check_due": "2026-10-01",
  "maintainer": "一人行 SoloTeam",
  "confidence_legend": {
    "已核": "本卡发布当日已核对官方/权威来源，含文号",
    "稳定法条": "来自现行法律或行政法规，短期内不随阶段性优惠变动",
    "待核": "存在口径变化或来源矛盾，Agent 禁止直接引用，须先查现行原文并标注不确定性"
  },
  "usage_rule": "凡本卡未覆盖的税率、比例、限额、优惠资格，一律不得凭记忆给出；须联网检索现行文件并在输出中标注文号与有效期，检索不到即标注「待核」。引用本卡数据时必须在结论里写出 card_version。",
  "disclaimer": "本卡为公开政策摘要，不构成税务意见，可能存在滞后或错漏。记账与申报责任由纳税人自负，重要事项请以主管税务机关与最新原文为准，或经注册会计师/税务师复核。",

  "vat": {
    "legal_basis": {"text": "《中华人民共和国增值税法》", "effective": "2026-01-01", "confidence": "已核"},
    "rates": [
      {"rate": "13%", "scope": "销售货物、加工修理修配劳务（新法并入「服务」）、有形动产租赁", "confidence": "已核", "note": "新法下不得再以「劳务」名义开票，应归入服务类目"},
      {"rate": "9%", "scope": "交通运输、邮政、基础电信、建筑、不动产租赁与销售、转让土地使用权、农产品", "confidence": "稳定法条"},
      {"rate": "6%", "scope": "金融、现代服务、生活服务、增值电信、销售无形资产", "confidence": "稳定法条"},
      {"rate": "0%", "scope": "出口货物及跨境应税交易", "confidence": "稳定法条"}
    ],
    "simplified_levy_rate": {"value": "3%", "basis": "《增值税法》规定适用简易计税方法的征收率为 3%", "confidence": "已核"},
    "视同销售": {"note": "新法大幅缩减视同应税交易情形（自产/委托加工货物用于集体福利个人消费、投资、无偿赠送等）；**购进**货物用于赠送的 VAT 处理已变化", "confidence": "待核", "action": "涉捐赠/福利领用须先查现行原文再定论"},
    "起征点与小规模免税": {
      "threshold": "月销售额 10 万元（季度 30 万元）以下免征增值税",
      "reduced_rate": "3% 征收率减按 1% 征收",
      "valid_until": "2027-12-31",
      "basis": "财政部 税务总局公告 2026 年第 10 号",
      "confidence": "已核"
    },
    "additional_credit": {
      "先进制造业": {"ratio": "5%", "note": "享受主体以年度名单为准（工信部、财政部、税务总局已发布 2026 年度名单制定通知）", "confidence": "已核（存在性）/比例适用须按名单核对"},
      "生产性服务业_生活性服务业": {"ratio": "历史上为 5% / 10%", "note": "该政策执行至 2023-12-31，2026 年是否延续存在互相矛盾来源，且第三方转述比例不一致（10%/15%）", "confidence": "待核", "action": "禁止按 5%/10% 直接计算加计抵减额，必须先查现行原文"},
      "集成电路_工业母机": {"ratio": "15%（企业所得税研发加计另有 120% 口径）", "confidence": "待核"}
    },
    "留抵退税": {"note": "现行条件与退税率（历史「增量留抵×进项构成比例×60%」口径）在增值税法施行后需按现行文件重述", "confidence": "待核"},
    "进项抵扣速查": {
      "可抵扣": ["增值税专用发票", "海关进口增值税专用缴款书", "农产品收购/销售发票（9% 计算抵扣，用于深加工加计 1%）", "收费公路通行费电子普票", "国内旅客运输服务"],
      "旅客运输计算": {"航空": "(票价+燃油附加费)÷(1+9%)×9%", "铁路": "票面金额÷(1+9%)×9%", "公路水路": "票面金额÷(1+3%)×3%"},
      "不可抵扣": ["简易计税/免税/集体福利/个人消费对应的购进", "非正常损失对应进项", "购进的贷款服务、餐饮服务、居民日常服务、娱乐服务"],
      "confidence": "稳定法条"
    }
  },

  "cit": {
    "tax_rate": {"standard": "25%", "high_tech": "15%", "small_micro": "实际税负 5%", "confidence": "已核"},
    "small_micro_conditions": ["年应纳税所得额 ≤ 300 万元", "从业人数 ≤ 300 人", "资产总额 ≤ 5000 万元"],
    "small_micro_valid_until": "2027-12-31",
    "deduction_limits": [
      {"item": "业务招待费", "limit": "min(发生额×60%, 营业收入×5‰)", "carryover": "不可结转", "basis": "企业所得税法实施条例第43条"},
      {"item": "广告费和业务宣传费", "limit": "营业收入×15%（化妆品制造或销售、医药制造、饮料制造 30%）", "carryover": "可结转以后年度", "basis": "实施条例第44条"},
      {"item": "职工福利费", "limit": "工资薪金总额×14%", "carryover": "不可结转", "basis": "实施条例第40条"},
      {"item": "工会经费", "limit": "工资薪金总额×2%", "carryover": "不可结转", "basis": "实施条例第41条"},
      {"item": "职工教育经费", "limit": "工资薪金总额×8%", "carryover": "可结转", "basis": "实施条例第42条"},
      {"item": "公益性捐赠", "limit": "年度利润总额×12%", "carryover": "超过部分可结转三年", "basis": "企业所得税法第9条"},
      {"item": "手续费及佣金", "limit": "合同金额×5%（保险企业 18%）", "carryover": "不可结转", "basis": "财税[2009]29号；保险企业 18% 另有 2019 年公告，引用前复核", "confidence": "待核"}
    ],
    "rd_super_deduction": {"ratio": "未形成无形资产按实际发生额 100% 加计（合计 200% 扣除）；形成无形资产按 200% 摊销", "basis": "财政部 税务总局公告 2023 年第 7 号（制度性安排）", "辅助账": ["人员人工", "直接投入", "折旧与长期待摊", "无形资产摊销", "设计试验费", "其他费用（≤总费用10%）"], "confidence": "已核"},
    "depreciation_min_years": {"房屋建筑物": "20 年", "机器机械及其他生产设备": "10 年", "与生产经营有关的器具工具家具": "5 年", "飞机火车轮船以外的运输工具": "4 年", "电子设备": "3 年", "basis": "实施条例第60条", "confidence": "稳定法条"},
    "one_time_deduction": {"note": "500 万元以下设备器具可一次性税前扣除", "valid_until": "2027-12-31", "basis": "财政部 税务总局公告 2023 年第 4 号", "confidence": "已核"},
    "loss_carryover": {"一般": "5 年", "高新/科技型中小企业": "10 年", "confidence": "稳定法条"},
    "foreign_tax_credit": {"note": "分国（地区）不分项为默认，企业亦可选择综合抵免法（2017 年起可选）；本卡原文来源仅述分国法", "confidence": "待核"}
  },

  "surtax": {
    "城建税": {"市区": "7%", "县城镇": "5%", "其他地区": "1%", "basis": "《城市维护建设税法》2021-09-01 施行", "confidence": "稳定法条"},
    "教育费附加": "3%",
    "地方教育附加": "2%",
    "计税依据": "实际缴纳的增值税、消费税税额（含免抵税额），不含加收的滞纳金与罚款"
  },

  "filing_calendar": {
    "增值税": "以 1 个月或 1 个季度为纳税期的，自期满之日起 15 日内申报纳税",
    "企业所得税": "季度预缴自期满之日起 15 日内；汇算清缴于次年 5 月 31 日前",
    "个人所得税扣缴": "次月 15 日内申报解缴",
    "经营所得汇算": "次年 3 月 31 日前",
    "工商年报": "每年 1 月 1 日至 6 月 30 日",
    "印花税": "按次或按期（多数地区按期，以主管机关核定为准）",
    "confidence": "稳定法条（遇节假日顺延按各地税局通告）"
  },

  "open_items": [
    "生产、生活性服务业增值税加计抵减在 2026 年度是否延续及具体比例——来源矛盾，未采",
    "增值税法施行后留抵退税的现行适用条件与退税率",
    "视同应税交易收窄后，购进货物用于赠送/福利的 VAT 与所得税差异处理",
    "综合所得年度汇算（自然人股东/经营者本人）不在本卡覆盖范围"
  ]
}