Core Viewpoint - The article provides detailed guidance on tax credit evaluation and management processes, emphasizing the importance of accurate tax reporting and compliance for businesses. Group 1: Tax Credit Evaluation Process - Businesses can view their tax credit evaluation status and deduction details by switching the evaluation year in the tax credit management module [4] - To apply for a tax credit re-evaluation, businesses must click on "Apply Adjustment" and select the applicable credit matters from a confirmation box [4] - The application for re-evaluation requires businesses to choose a reason for the request and upload supporting documents through either QR code scanning or local upload [4][5] Group 2: Tax Credit Level Certification and Annual Report - To obtain a tax credit level certification, businesses should navigate to the tax credit management section and select the appropriate function menu [5] Group 3: VAT Reporting Issues - If a business encounters a prompt indicating unpaid amounts from the previous period while filling out the VAT and additional tax declaration form, it may be due to incorrect entries in the form [10] - The rules specify that the "Beginning Unpaid Tax Amount" should reflect the previous period's "Ending Unpaid Tax Amount" [10] Group 4: Labor Dispatch Services Taxation - General taxpayers providing labor dispatch services can calculate VAT based on the total price and additional fees at a rate of 6% [13] - Alternatively, businesses can opt for differential taxation, deducting wages and benefits paid to dispatched employees from the total sales amount, applying a simplified tax rate of 5% [14][17] - Small-scale taxpayers can also choose simplified taxation at a rate of 3% on the total price and additional fees for labor dispatch services [16]

Group 1 - The article provides guidance on how to apply for the "data download function" for withholding clients in the electronic tax bureau, emphasizing the need for personal income tax filing permissions [1][6]. - It highlights that the data download function is only available for data within the last two years and must be performed on a computer that has not previously collected personnel information or filed declarations [6][4]. - The article mentions that the data download permission is valid for 72 hours after activation, urging users to complete their downloads within this timeframe [1][6]. Group 2 - It explains the process for logging into the natural person electronic tax bureau using the personal income tax app credentials, including the option for QR code login [3]. - The article details the steps to collect personnel information, including a prompt to download previously submitted personnel data if none has been collected yet [3]. - It provides instructions for querying unit declaration records, including how to view detailed declaration data by entering a verification code [4].

Group 1 - The article discusses the specific requirements for different types of R&D activities regarding the additional deduction of R&D expenses, emphasizing the importance of distinguishing between them when enjoying tax benefits [1] - From January 1, 2023, companies can deduct 100% of actual R&D expenses that do not form intangible assets, and for those that do, they can amortize 200% of the intangible asset cost [2] - Integrated circuit and industrial mother machine companies can deduct 120% of actual R&D expenses and amortize 220% of intangible asset costs during the period from January 1, 2023, to December 31, 2027 [2] Group 2 - When companies outsource R&D activities to external institutions or individuals, they can include 80% of the actual expenses in their R&D costs for tax deductions, while the recipient cannot claim additional deductions [3] - For R&D activities outsourced to foreign institutions, companies can include 80% of the actual expenses in their R&D costs, provided that these expenses do not exceed two-thirds of the eligible domestic R&D expenses [5] Group 3 - In collaborative R&D projects between companies, each party can calculate additional deductions based on their actual R&D expenses, following the project plan and registered technical development contracts [7] - For corporate groups conducting centralized R&D activities, they can allocate R&D expenses among member companies based on a reasonable sharing method that aligns with rights, obligations, and benefits [8]

Group 1 - The article provides guidance on how new taxpayers can register their business online through the electronic tax bureau, detailing the automatic processes involved after market supervision registration [5] - It explains the procedure for branch offices to handle tax deregistration via the electronic tax bureau, emphasizing the need for branches to manage their own accounts for this process [6] - Instructions are given on how to change the financial responsible person in the electronic tax bureau, outlining the steps to access the relevant menu and complete the process [8] Group 2 - The article outlines the prerequisites for taxpayers wishing to migrate across provinces or cities, including the need to complete various tax-related tasks and ensure no outstanding tax issues exist [10] - It includes a section on how to query invoice usage and billing data through the electronic invoice service platform, providing detailed steps and considerations for accurate data retrieval [15]

Group 1 - Small and micro enterprises can enjoy a reduced corporate income tax rate of 20% on taxable income calculated at 25% until December 31, 2027 [3] - Eligible small and micro enterprises can complete tax declaration by filling out the corporate income tax return, which will automatically pre-fill the preferential items and calculate the tax reduction [5] - The criteria for determining small and micro enterprises are the same for industrial and other enterprises, with annual taxable income not exceeding 3 million yuan, number of employees not exceeding 300, and total assets not exceeding 50 million yuan [5] Group 2 - Labor dispatch personnel are not included in the employee count for small and micro enterprises, as the count only includes employees with a labor relationship and does not double count dispatched workers [7] - Non-resident enterprises are not eligible for the small and micro enterprise tax reduction policy, as they are only liable for tax on income sourced from China [8] Group 3 - The National Taxation Administration has canceled the A107040 form previously used for annual tax reconciliation, as per the announcement regarding the optimization of corporate income tax annual declaration [10] - The revised "Guidelines for Law Enforcement on Commercial Bank Charging Behavior" aims to lower financing costs for enterprises and support high-quality development of the real economy [15] - The guidelines include 34 articles outlining compliance requirements, illegal charging behaviors, and penalties for violations [16][17]

Group 1 - The article discusses the exemption of stamp duty for personal rental contracts and housing transactions, indicating that individuals are not required to pay stamp duty on rental agreements for housing and on the sale or purchase of residential properties [3][9]. - It clarifies that personal electronic orders with e-commerce operators are also exempt from stamp duty, defining e-commerce operators as individuals or organizations engaged in selling goods or providing services via the internet [3][9]. - The article addresses the stamp duty obligations for individuals transferring non-listed (or listed) company equity, stating that such transfers are subject to stamp duty under the category of property transfer documents [3][9]. Group 2 - The article outlines the revised "Guidelines for Enforcement of Commercial Bank Charging Behavior," aimed at regulating bank fees and reducing financing costs for enterprises, thereby supporting high-quality development of the real economy [9][10]. - It specifies compliance requirements for commercial bank charging behavior, including prohibitions against charging fees without providing services, forced fees, and cost transfer [11][12]. - The guidelines include provisions for lighter and heavier penalties based on the severity of violations, with specific criteria for determining the nature of the violations [14][26].

Core Viewpoint - The article discusses the announcement by the State Taxation Administration and the Supreme People's Court regarding the management of tax and fee collection during corporate bankruptcy procedures, aiming to create a more market-oriented, law-based, and international business environment [9]. Group 1: Background and Purpose - The announcement is a response to the increasing number of corporate bankruptcy cases and aims to standardize tax collection processes, ensuring the protection of taxpayer rights and national tax interests [9]. - It aligns with the directives from the 20th National Congress of the Communist Party of China to improve the corporate bankruptcy mechanism and facilitate market exit procedures [9]. Group 2: Tax and Fee Classification - The announcement categorizes tax and fee debts, specifying that tax payments and social insurance fees must be reported separately, while tax penalties and interest are treated as ordinary debts [1][2]. - This classification aims to clarify the nature of tax debts, reducing disputes and providing a clear operational path for corporate restructuring [2]. Group 3: Operational Procedures - The announcement outlines that taxes incurred from the disposal of bankrupt assets are classified as bankruptcy expenses, while taxes from ongoing operations are considered common benefit debts, to be paid from the debtor's assets [2][16]. - It allows bankruptcy managers to handle tax-related matters on behalf of the debtor, streamlining the process for tax reporting and invoice issuance [5][14]. Group 4: Tax Management During Bankruptcy - Tax authorities are required to coordinate with courts to ensure timely information sharing regarding bankruptcy applications, facilitating smoother tax management [4][10]. - The announcement mandates that tax obligations incurred before the bankruptcy application is accepted are treated as due, ensuring compliance with tax reporting requirements [13]. Group 5: Impact on Credit and Future Operations - The announcement states that unpaid tax penalties and interest will not affect a bankrupt company's ability to restore its tax credit rating or engage in future tax-related activities, such as migration or deregistration [17]. - This provision is designed to support the recovery of distressed companies by alleviating historical burdens [17].

Group 1 - The article discusses the vehicle purchase tax regulations, stating that taxpayers must pay a tax rate of 10% on the taxable price of the vehicle [4] - The tax obligation arises on the day the taxpayer acquires the vehicle, and they must declare and pay the tax within 60 days from that date [4] - The article outlines the process for online declaration and payment of the vehicle purchase tax through platforms like Alipay and the JingTong mini-program [5][7] Group 2 - There are specific tax incentives for purchasing new energy vehicles, including exemptions from the vehicle purchase tax [7] - The article emphasizes the importance of understanding these tax benefits for consumers considering the purchase of new energy vehicles [7]

Group 1 - The core viewpoint of the article is the recognition of 84 non-profit organizations, including the Shanghai University of Finance and Economics Education Development Foundation, as eligible for tax exemption status [1] - The notification is issued by the Shanghai Municipal Taxation Bureau and the Shanghai Municipal Finance Bureau, confirming the tax-exempt status based on relevant regulations [1] - The list of recognized organizations is attached to the notification, detailing their names and tax exemption periods [2][3] Group 2 - The notification also includes a similar recognition for 104 other non-profit organizations, such as the Shanghai Society of Industrial and Applied Mathematics, confirming their tax-exempt status [6] - This recognition is part of the ongoing efforts to support non-profit organizations in Shanghai, enhancing their operational capabilities through tax benefits [6] - The list of these organizations is also provided in the notification, specifying their names and applicable tax exemption periods [7]

Group 1 - The article discusses the importance of labor contracts as a legal form to protect workers' rights and outlines the different types of labor contracts, including fixed-term, indefinite-term, and task-based contracts [2][3][4][6][7]. - Fixed-term labor contracts specify a termination date agreed upon by both the employer and the employee, while indefinite-term contracts do not have a set end date and are required under certain conditions, such as when an employee has worked for the same employer for ten years [3][6]. - Task-based contracts are established for the duration of completing a specific task, allowing flexibility in employment agreements [6][7]. Group 2 - Essential clauses in labor contracts include the names and addresses of both parties, the contract duration, job responsibilities, working hours, remuneration, social insurance, and other legal requirements [8][9]. - The article highlights the existence of "unfair" contracts, which may include clauses that allow employers to dismiss employees at will or limit employees' rights, and emphasizes that such clauses can be deemed invalid under the law [10][11]. - It also warns against "mortgage" contracts where companies may require employees to pledge personal documents or assets, which is illegal and can lead to significant risks for employees [12][15]. Group 3 - Common pitfalls in labor contracts include non-compete clauses that restrict employees from joining competitors after leaving the company, which can significantly impact their career freedom [17][20]. - "Yin-Yang" contracts refer to discrepancies between formal written agreements and informal verbal promises, which can lead to misunderstandings and unfulfilled expectations [21][23]. - "Blank" contracts leave important terms undefined, creating uncertainty for employees regarding their rights and obligations, and it is crucial to ensure all terms are clearly stated in the contract [24][27]. Group 4 - Labor contracts should be signed within one month of establishing an employment relationship, regardless of whether a probation period is agreed upon [29][30]. - Employers must provide employees with access to electronic labor contracts and ensure they can download and print them if needed [31][32]. - Employees should retain a copy of their labor contract to avoid difficulties in case of disputes, and they can request a copy from their employer if not provided [34][37].