Core Viewpoint - The article discusses the implementation of the Farmland Occupation Tax Law in China, which took effect on September 1, 2019, aimed at regulating land use and protecting arable land. It outlines the tax obligations for individuals and entities occupying farmland for non-agricultural construction and details the tax reduction policies applicable to certain transportation infrastructure projects [1][5]. Tax Reduction Policies - The article specifies that certain transportation facilities, such as railway lines, highways, airports, ports, and waterways, can enjoy reduced farmland occupation tax rates. For example, the tax is reduced to 2 yuan per square meter for eligible projects [1][2]. - The tax reduction applies to specific types of infrastructure, including: - Railway lines limited to approved constructions like roadbeds and bridges [2] - Highways that include various classifications such as national and provincial roads [2] - Airports designated for civil aviation [2] - Ports for ship docking and cargo handling [2] - Waterways for safe navigation [2] - Water conservancy projects approved by local authorities [2] Application Process - Taxpayers are responsible for self-assessing their eligibility for tax reductions and must submit applications to enjoy these benefits. They are also required to retain relevant documentation for verification [3]. Change of Land Use - If a taxpayer changes the use of the land from a reduced or exempt status, they must pay the applicable farmland occupation tax based on the local tax rate. The obligation to pay arises on the day the use is changed, with a 30-day window to report and pay the tax [4]. Policy References - The article cites several official documents that provide the legal framework for the Farmland Occupation Tax Law and its implementation, including announcements from various government departments [5].

Group 1 - The article emphasizes the streamlined process for individual business owners to transition to corporate entities, highlighting the necessary documentation and conditions for both direct changes and cancellation plus establishment [3][4]. - It outlines the required materials for individual business owners to apply for change registration, including an application letter, tax clearance certificate, and a commitment letter confirming compliance with relevant regulations [3]. - The article encourages local authorities to facilitate the process by allowing combined registration for cancellation and establishment, thus enabling applicants to submit materials once to complete all procedures [3][4]. Group 2 - It details the administrative licenses that can be continued, such as industrial product production licenses and food production licenses, provided that the essential approval conditions remain unchanged [4]. - The article specifies that individual business owners holding a tobacco retail license can transition to a sole proprietorship without needing to reapply for the license if the investor remains the same [4]. - It mentions that transportation licenses can also be updated through the relevant transportation departments when individual business owners shift to corporate forms [4]. Group 3 - The article discusses the government's commitment to support the transition of individual businesses to corporate entities by including them in employment policy support and enhancing vocational training [4]. - It highlights the efforts to address labor demand and the continuation of reduced unemployment and work injury insurance rates during the transition period [4].

Group 1 - The article discusses the restrictions on taxpayers regarding the one-time tax deduction policy for assets acquired through monetary purchase or self-construction, specifically excluding buildings and intangible assets [2] - Taxpayers purchasing or constructing equipment valued over 5 million yuan are not eligible for the one-time tax deduction policy, leading some companies to split contracts or invoices to circumvent this rule [3] - Non-monetary acquisitions, such as those obtained through gratuitous allocation, do not qualify for the one-time tax deduction [4] Group 2 - Taxpayers who enjoy the one-time tax deduction may face tax accounting discrepancies in subsequent years if they do not adjust their tax payments accordingly [5] - The article highlights that if there is no signed sales contract between parties, they are still required to pay stamp duty based on the established sales relationship [13] - In cases where the amounts listed in taxable contracts differ from actual settlement amounts, the tax basis is determined by the listed amounts unless changes are made, in which case the new amounts will be used [15]

Core Viewpoint - The article discusses the evaluation criteria and scoring system for tax-related professional services in a province, emphasizing the importance of taxpayer feedback and service agreements in determining scores for tax service institutions [3]. Scoring Methodology - The scoring for taxpayer evaluation is based on the average income from tax services per person compared to the provincial average, with a maximum score of 10 points if the ratio is 1 or higher [3]. - Taxpayer evaluations are categorized into five levels: "very satisfied," "satisfied," "basically satisfied," "dissatisfied," and "very dissatisfied," with corresponding scores of 20, 15, 10, 5, and 0 points [3]. - The total score for taxpayer evaluation is calculated by dividing the sum of scores by the number of evaluations initiated [3]. Reporting Tax Service Agreements - Tax service institutions can earn points by reporting service agreements, with each agreement contributing 0.5 points, and a maximum score of 20 points for this category [3]. - Institutions must cooperate with tax authorities to ensure proper collection of service agreement data [3]. Industry Self-Regulation - Joining industry associations can benefit tax service institutions, with points awarded based on the ratio of service agreements to the total number of personnel engaged in tax services [3]. - A maximum score of 30 points can be achieved based on the number of service agreements reported relative to the total number of personnel [3]. Business Structure and Revenue - The scoring for business structure is based on the proportion of different types of tax service revenues, with a maximum score of 10 points calculated from various service income contributions [3]. - The article outlines specific categories of tax services that should be reported to enhance credit scores with tax authorities [3].

Core Viewpoint - The article provides guidance on how to issue invoices for advertising services, specifically focusing on the distinction between advertising design, advertising planning, and advertising publishing, along with the associated tax obligations [1][3]. Group 1: Invoice Issuance for Advertising Services - For advertising publishing, businesses should use the tax code starting with "3040303" and indicate "advertising publishing" on the invoice [3]. - For advertising planning and advertising design, businesses should select the tax codes "3040301000000000000000" or "3040301990000000000000000000000" and specify "advertising planning" or "advertising design" on the invoice [3]. Group 2: Tax Obligations - Advertising design and advertising planning are categorized under services that require the payment of the cultural industry construction fee [3]. - Advertising publishing is classified as an advertising service and is subject to the cultural industry construction fee [3].

Core Viewpoint - The article provides a comprehensive guide on the application process and requirements for obtaining the "China Tax Resident Certificate," aimed at facilitating taxpayers in enjoying treaty benefits and conducting cross-border operations. Application Channels - Enterprises can apply for the "China Tax Resident Certificate" through the electronic tax bureau online or at the tax service hall of their competent tax authority. Individuals can also use the natural person electronic tax bureau or visit the tax service hall [1][3]. Application Conditions - According to the announcement by the State Taxation Administration, both enterprises and individuals can apply for the certificate for any calendar year in which they qualify as Chinese tax residents. However, certain entities like domestic branches of Chinese resident enterprises and individual businesses cannot apply directly but must have their Chinese resident owners or partners apply on their behalf [3][4]. Processing Time - The competent tax authority is required to issue the "Tax Resident Certificate" within 7 working days if they can determine the tax residency status independently. If not, they may need to escalate the matter to a higher tax authority and request additional documentation from the applicant [4]. Applicable Period for Certificate - Applicants can request the "Tax Resident Certificate" for any calendar year in which they qualify as a Chinese tax resident [4].

Core Viewpoint - The article discusses the tax reduction policy for small-scale taxpayers, small and micro enterprises, and individual businesses in China, specifically focusing on the "Six Taxes and Two Fees" reduction from January 1, 2023, to December 31, 2027, and outlines the eligibility criteria and procedures for claiming these benefits [2][3]. Summary by Sections Eligibility Criteria for "Six Taxes and Two Fees" Reduction - Small and micro enterprises must meet three conditions to qualify for the tax reduction: annual taxable income not exceeding 3 million yuan, number of employees not exceeding 300, and total assets not exceeding 50 million yuan [2]. Tax Reduction Period for Small Micro Enterprises - The tax reduction applies to small and micro enterprises that are registered as general VAT taxpayers and meet the specified conditions. The reduction period is from July 1 of the year following the annual tax settlement to June 30 of the subsequent year [3]. New Enterprises and Tax Reduction Eligibility - Newly established enterprises that have not yet completed their first tax settlement can still apply for the "Six Taxes and Two Fees" reduction if they meet the specified conditions regarding employee count and total assets [5]. Correction of Tax Payments - Newly established enterprises that have already paid the "Six Taxes and Two Fees" before their first tax settlement do not need to correct their payments based on the settlement results [6]. Transition from Small-Scale to General Taxpayer - Enterprises transitioning from small-scale VAT taxpayers to general VAT taxpayers will no longer be eligible for the "Six Taxes and Two Fees" reduction from the effective date of their general taxpayer registration [7]. Handling Late Tax Reduction Claims - Taxpayers who meet the conditions but fail to claim the reduction in a timely manner can apply to offset future tax liabilities or request refunds [8]. Late Submission of Tax Claims - Taxpayers who submit their claims late can still apply for the "Six Taxes and Two Fees" reduction for tax periods within the specified range, provided they meet the eligibility criteria [9].

Basic Situation - The revenue from the transfer of emission rights refers to the income obtained by the government through the paid transfer of emission rights, including the emission rights usage fees collected through fixed quota transfers and the income obtained through public auctions [1][2]. - Emission rights are defined as the types and quantities of pollutants that a polluting entity is allowed to discharge within a certain period, according to national or local pollution discharge standards and total pollution control requirements [1]. Historical Development - Since 2007, the State Council has organized pilot programs for the paid use and trading of emission rights in 11 provinces (regions, cities) including Tianjin, Hebei, and Inner Mongolia [2]. - In 2014, the State Council issued guidelines to further promote the paid use and trading of emission rights, requiring pilot areas to establish a paid use system and accelerate trading [2]. - In 2015, regulations were introduced to standardize the management of revenue from the transfer of emission rights, aiming to promote pollutant reduction through market mechanisms [2]. - In December 2020, it was announced that starting from January 1, 2021, the revenue from the transfer of emission rights would be collected by tax authorities [2]. Policy Basis - The primary legal framework governing this system is the "Environmental Protection Law of the People's Republic of China" [3]. - Key documents include: 1. Guidelines from the State Council on promoting the paid use and trading of emission rights (2014) [4]. 2. Notification from the Ministry of Finance, National Development and Reform Commission, and Ministry of Environmental Protection regarding the management of revenue from the transfer of emission rights (2015) [4]. 3. Notification regarding the transfer of certain non-tax revenues to tax authorities (2020) [4]. 4. Announcement from the State Taxation Administration on the management responsibilities for non-tax revenue projects (2020) [4]. Revenue Collection Standards - For fixed quota transfers, polluting entities must pay an emission rights usage fee, with the fee standards determined by local price, finance, and environmental protection departments based on factors such as environmental resource scarcity and pollution control costs [7]. - For public auctions, the starting price is determined by local price, finance, and environmental protection departments, referencing the emission rights usage fee standards [8]. Budget Management - Revenue from the transfer of emission rights is included in the general public budget management and is fully paid into the local treasury [9].

Core Viewpoint - The article discusses the procedures and regulations for general taxpayers in China regarding the sale of used fixed assets, particularly focusing on how to calculate and issue invoices for value-added tax (VAT) [3][5]. Group 1: VAT Calculation and Invoicing - General taxpayers selling used fixed assets that have previously deducted input VAT should charge VAT at the applicable rate and can issue either special or ordinary VAT invoices [3][5]. - Specific scenarios where general taxpayers cannot issue special VAT invoices are outlined, including sales of fixed assets that were not deductible or not previously deducted [4][5]. - General taxpayers can opt to forgo tax reductions and pay VAT at a simplified rate of 3%, issuing either special or ordinary VAT invoices [6]. Group 2: Reporting and Compliance - It is mandatory to report all VAT income, including invoiced and non-invoiced income, in the VAT declaration [11]. - For small-scale taxpayers, those with monthly sales not exceeding 100,000 (or quarterly sales not exceeding 300,000), must report non-invoiced income in specific sections of the VAT declaration form [12][13]. - If a customer requests a supplementary invoice later, the company must adjust the non-invoiced income in the declaration for the month the invoice is issued to avoid double taxation [14].

Core Viewpoint - The article emphasizes the importance of real-name verification for tax agents authorized by taxpayers and withholding agents, ensuring that tax matters are handled within the authorized scope [4][5]. Summary by Sections Authorization and Verification - Tax authorities must conduct real-name verification for tax agents authorized by taxpayers and withholding agents. This includes confirming the employment or agency relationship through the tax information system [4]. - The verification process ensures that agents operate within the authorized scope when handling tax matters [4]. Agent Business Process - The process for agent business includes initiating requests through the electronic tax bureau, where agents select the service items and the system automatically notifies the principal taxpayer for confirmation [5]. - Once the principal taxpayer agrees, the authorization for tax representation is successfully established [5]. Agent Business Operations - Authorized agents log into the electronic tax bureau, inputting necessary credentials to access the system for single or batch tax filings [6]. - For corrections, agents can navigate to the relevant section in the electronic tax bureau to initiate the correction process for tax filings [6]. Hot Issues - Taxpayers must bind their electronic tax bureau accounts with their clients to facilitate batch filings [7]. - Certain functionalities may be limited for agents, such as obtaining invoice statistics, unless specific service categories are selected during the authorization process [8].