Group 1 - The article emphasizes the importance of confirming the special additional deductions for individual income tax for the year 2026, which will officially start on December 1, 2025 [7][8] - It outlines six categories of deductions available for taxpayers, including child education, continuing education, housing rent, elderly support, housing loan interest, and childcare for children under three years old [7][8] - The article provides a detailed guide on how to confirm these deductions through the "Individual Income Tax" app and the natural person electronic tax bureau website [8] Group 2 - Specific deduction amounts are highlighted, such as 2000 yuan per month for childcare and child education, 3000 yuan per month for elderly support, and 1000 yuan per month for housing loan interest [12][21][32] - The article stresses the need for taxpayers to update their housing rent information if there are changes in their rental addresses to ensure continued eligibility for deductions [14] - It mentions that for elderly support, non-only children must communicate with family members to confirm the sharing ratio of the deduction [18] Group 3 - Taxpayers are reminded to confirm their qualifications for continuing education deductions, which can be claimed based on the latest national vocational qualification directory [24][26] - The article notes that for medical expenses exceeding 15,000 yuan, taxpayers can deduct the excess amount up to a limit of 80,000 yuan during the annual tax settlement [35][36] - It encourages taxpayers to ensure all deduction information is accurate and to complete the "one-click confirmation" process to maintain eligibility for benefits in the following year [39][40]

Core Viewpoint - The article provides guidance on how taxpayers can adjust their electronic invoice quota through the electronic tax bureau, emphasizing the importance of understanding the quota system for different types of invoices [4][10]. Group 1: Quota Adjustment Process - Taxpayers can apply for quota adjustments by logging into the electronic tax bureau and navigating through specific menus [4][8]. - There are multiple pathways to access the quota adjustment application, including searching for "invoice quota adjustment application" in the homepage search bar [7][8]. - After entering the application module, taxpayers can submit their adjustment requests by filling out the necessary information and uploading relevant documents [8][10]. Group 2: Invoice Types and Quota Usage - Different types of invoices, including electronic invoices and paper invoices, share the same total invoice quota, but the deduction methods differ [10]. - The total invoice quota for a taxpayer is defined as the maximum amount of invoices that can be issued within a natural month, excluding VAT [11]. - The system automatically updates the available invoice quota after the taxpayer completes the VAT declaration for the previous month [10][11]. Group 3: Additional Information - The article highlights the promotion of fully digital electronic invoices across the country, encouraging taxpayers to prioritize using the electronic tax bureau for issuing invoices [11]. - Taxpayers are advised to contact their tax authorities for specific requirements regarding the cancellation of tax control devices after transitioning to electronic invoicing [11].

Group 1 - The article discusses the regulations regarding the validity of tax deduction certificates, emphasizing that if the certificates do not comply with legal standards, they cannot be used for tax deductions [1][2] - It highlights the consequences of using non-compliant invoices for corporate income tax deductions, stating that such invoices cannot be used as valid deduction certificates [1] - The article provides guidance on how companies can handle non-compliant invoices, including the option to request reissuance or replacement of invoices [1] Group 2 - The article outlines the procedures for voiding paper invoices in cases of sales returns, errors, or service interruptions, requiring the original invoice to be returned and marked as void [2] - It details the process for issuing red-letter invoices when original invoices cannot be retrieved, necessitating valid proof from the other party [3] - The article also covers the requirements for electronic invoices, stating that similar procedures apply for voiding and issuing red-letter invoices in electronic formats [4]

Core Viewpoint - The article provides a detailed guide on how individuals can apply for and confirm the issuance of labor remuneration invoices through the personal income tax APP, emphasizing the integration of invoice issuance and tax declaration processes [5][6][8]. Group 1: Application Process - Step 1: Individuals must log into the personal income tax APP to view pending tasks related to labor remuneration invoice applications initiated by their employers [9][10]. - Step 2: Individuals confirm the pre-filled information regarding the seller, buyer, project, and tax-related details, which cannot be modified by the applicant [10][11]. - Step 3: After confirming the information, individuals proceed to the tax payment process, where they select a payment method to complete the payment [13]. Group 2: Invoice Issuance and Tax Responsibilities - The system automatically issues the invoice upon successful payment, allowing individuals to preview and download the electronic invoice and tax payment certificate [13]. - The entire process is designed to ensure that individuals fulfill their tax obligations, including value-added tax and personal income tax, while employers are responsible for withholding tax declarations [6][8]. Group 3: Business Limitations - The service is limited to labor remuneration income, with a cap of 100,000 yuan for single invoice issuance [6]. - The process is strictly between individuals and legal entities, with the legal entity acting as the withholding agent [6].

Group 1 - The article discusses the process for tax deregistration for non-compliant taxpayers, emphasizing the need to rectify their status before applying for deregistration [8] - It outlines the steps for accessing the electronic tax bureau, including logging in and navigating to the invoice query section [10][11] - The article explains how to check the status of invoices, indicating whether they have been used for tax deductions or not [12]

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Group 1 - The article emphasizes the requirement for taxpayers engaged in production and business to report all bank account numbers to the tax authorities, including any changes or new accounts [3][9]. - Taxpayers must report their bank account information within 15 days of opening a new account or making changes to existing accounts, as stipulated by the tax regulations [3][9]. - The article reassures that it is not too late for taxpayers to report their accounts even if they have been opened for a week [3]. Group 2 - The article outlines the process for tax cancellation for units in a non-compliant status, stating that they must first rectify their status before applying for cancellation [9]. - It references a notification from the National Taxation Administration that aims to simplify the tax cancellation process, particularly for non-compliant taxpayers [9].

Group 1 - The article discusses whether vehicle purchase tax is required when buying a second-hand car, stating that if the vehicle has already been taxed, no additional tax is needed [1][2] - According to the Vehicle Purchase Tax Law, tax is levied once, and vehicles that have already been taxed are exempt from further taxation [1] - If a vehicle that was previously exempt or had reduced tax status is transferred or its purpose changed, the new owner must pay the vehicle purchase tax before registration [2] Group 2 - For agricultural products, only enterprises classified as deep processing can use the agricultural product deduction module, which allows a 1% additional deduction [7] - The process for selecting agricultural product deductions involves logging into the electronic tax bureau and confirming the invoice status [7] - Export enterprises are eligible for VAT exemption and refund policies for exported goods, including those related to foreign aid and overseas investment [9][11] Group 3 - Enterprises exporting goods for foreign aid must provide standard documentation for VAT refund applications without needing additional special materials [13] - The relevant policies for VAT and consumption tax on exported goods are outlined in official notifications from the Ministry of Finance and the State Taxation Administration [14][15]

Group 1 - The article discusses mixed sales behavior involving both services and goods, stating that they cannot be invoiced at different tax rates [8] - It specifies that businesses engaged in the production, wholesale, or retail of goods will pay value-added tax (VAT) based on the sale of goods, while other entities will pay VAT based on the sale of services [8] Group 2 - The article addresses a scenario for foreign trade enterprises regarding the return of goods that have already been refunded for export tax, highlighting the need to apply for a certificate from the tax authority [10][12] - It mentions that if a company has received a tax refund for exported goods and those goods are returned due to quality issues, they must pay back the refunded tax [14]

Group 1 - The article emphasizes the importance of tax compliance and the negative consequences of tax evasion, highlighting that paying taxes is a civic duty that contributes to public services and societal well-being [5][6][7] - It mentions that tax evasion can lead to loss of credibility, negative social impact, and legal penalties, including fines up to five times the owed tax and potential criminal charges for severe cases [6][7] - The article encourages individuals to act as tax law advocates, promoting timely and lawful tax payments among family and friends [7][8] Group 2 - The article notes that since 1992, April has been designated as National Tax Awareness Month in China, with various activities planned to promote tax knowledge [7] - It suggests organizing tax law knowledge sessions and creating promotional materials to educate the public about tax responsibilities [8][9] - The article encourages proactive dissemination of tax law information to foster a culture of compliance and awareness [9]