Core Viewpoint - The article provides guidance on how to query tax-related information through various channels, emphasizing the importance of compliance and maintaining good credit for businesses. Group 1: Querying Tax Information - There are four methods to query tax information: 1. Log in to the electronic tax bureau on a computer and navigate to the "Tax Information Query" section [3] 2. Use the electronic tax bureau APP on a mobile device to access the same query section [4] 3. Engage in online interaction through the "Tax Interaction" feature on the electronic tax bureau [5] 4. Call the tax service hotline 12366 for inquiries about policies and procedures [5] Group 2: Adjusting Invoice Limits - There are three ways to adjust invoice limits: 1. Regular adjustments made automatically by the electronic invoice service platform each month [6] 2. Temporary increases for low-risk enterprises when their invoicing reaches a certain percentage of the total limit [6] 3. Manual adjustments based on an evaluation of the business's risk level and credit status [6] Group 3: VAT Deduction Eligibility - A company that was a small-scale VAT taxpayer and reported 930,000 yuan in revenue before becoming a general VAT taxpayer cannot deduct VAT on vehicle purchase invoices obtained prior to this change, as it does not meet the necessary conditions [11][12] - The conditions for deducting VAT include not having reported production income and not having paid VAT using the simplified method during the small-scale taxpayer period [12][13]

Group 1 - The article discusses tax refund policies related to the sale and purchase of residential properties, specifically focusing on the conditions under which taxpayers can receive tax refunds on personal income tax paid during property transactions [4] - Taxpayers can apply for a tax refund if the amount spent on a new home is greater than or equal to the amount received from selling the current home, with specific calculations provided for different scenarios [4] - The article specifies that both the sale of the current home and the purchase of the new home must occur within the same city, defined as the administrative regions under the same municipality or provincial-level city [4] Group 2 - Required documentation for applying for the tax refund includes the taxpayer's identification, sales contracts for the current and new homes, and property ownership certificates, depending on whether the new home is a second-hand or new property [4] - The timing of the sale and purchase is crucial, with the tax payment date for the sale and the tax completion date for the new purchase being the key reference points for eligibility [4]

Core Viewpoint - The article outlines the conditions under which equity investment income, such as dividends and bonuses, can be exempt from corporate income tax for resident enterprises in China, detailing specific investment scenarios and relevant policies. Group 1: Tax Exemption Conditions - Resident enterprises can enjoy tax exemption on dividends and bonuses from direct investments in other resident enterprises, provided they hold the shares for more than 12 months [1]. - For investments through the Shanghai-Hong Kong Stock Connect, dividends from H-shares held for over 12 months are exempt from tax since November 17, 2014 [1]. - Similarly, for investments through the Shenzhen-Hong Kong Stock Connect, dividends from H-shares held for over 12 months are exempt from tax since December 5, 2016 [1]. - Income from holding CDRs (Chinese Depositary Receipts) of innovative enterprises is also exempt if it meets the holding period requirements [1]. Group 2: Income Recognition Timing - The income from equity investments is recognized on the date when the profit distribution or stock conversion decision is made by the invested enterprise's shareholders' meeting [2]. - Only equity investments qualify for tax exemption; interest income from general bonds does not meet this criterion [2]. - Indirect investments through intermediaries do not qualify for tax exemption; only direct investments in other resident enterprises are eligible [2]. Group 3: Special Cases - Non-resident enterprises can also enjoy tax exemption on dividends from resident enterprises if they have a physical presence in China and the income is related to that presence [2]. - If an enterprise withdraws or reduces its investment, the corresponding portion of undistributed profits may be treated as dividend income and could be exempt if it meets the conditions [3]. - In cases of liquidation or asset restructuring, the income received that corresponds to the accumulated undistributed profits may also qualify for tax exemption if conditions are met [3]. Group 4: Common Questions - Dividends received from partnerships or sole proprietorships do not qualify for tax exemption as these entities are not subject to the Corporate Income Tax Law [4]. - There is no need for separate filing for tax exemption; enterprises should self-assess their eligibility during tax declaration and retain relevant documentation for verification [4]. - The holding period for CDRs is calculated from the date of acquisition to the profit distribution decision date; a continuous holding of over 12 months is required for tax exemption [4].

Core Viewpoint - The article discusses the procedures and requirements for granting tax agency authorization to tax professional service institutions, emphasizing the need for proper documentation and compliance with tax regulations [6][15]. Group 1: Authorization Process - Tax professional service institutions must obtain authorization from clients before providing tax declaration or other tax-related services [6]. - The authorization process involves submitting agreement element information, which must be confirmed by the taxpayer [6][7]. - After successful submission, if the service includes "tax declaration agency" or "other tax matters agency," a confirmation will be sent to the client [11]. Group 2: Operational Steps - To grant tax agency authorization, clients must log into the electronic tax bureau and navigate to the relevant sections for tax professional service management [8]. - Clients can add new agreements or import existing ones using a template for bulk submission [9]. - Once the client agrees to the authorization, the tax agency authorization is successfully granted [13]. Group 3: Compliance Requirements - Tax professional service institutions are required to report the business delegation agreement element information to tax authorities accurately [7][15]. - The reporting must occur before providing services for certain types of tax professional services and must be updated as necessary [15].

Core Viewpoint - The article provides a detailed guide on how to correct stamp tax declarations due to errors or omissions in the initial submission, emphasizing the importance of accurate tax reporting and the steps involved in the correction process [3][5][15]. Group 1: Steps for Correction - Taxpayers can log into the electronic tax bureau and navigate to the "Tax Declaration and Payment" section to initiate the correction process [5][19]. - After accessing the "Declaration Correction and Cancellation" interface, users must select the relevant declaration date or tax period and click "Query" [7][9]. - Once the corresponding stamp tax declaration form is found, users can click on the "Correct" option to proceed with the necessary amendments [9][11]. Group 2: Finalizing Corrections - After making the required changes to the tax source information, users should save the modifications and verify the data before submitting [11]. - The article highlights the importance of ensuring that all data is accurate to avoid further complications with tax compliance [11][15].

Group 1 - Employees who have worked for more than one year are entitled to paid annual leave [2] - The number of annual leave days is based on the length of service: 5 days for 1-10 years, 10 days for 10-20 years, and 15 days for over 20 years [3] - National statutory holidays and rest days do not count towards annual leave [3] Group 2 - Taking sick leave does not affect the entitlement to annual leave if the duration of sick leave does not exceed specified limits [6][12] - Employees who take sick leave for more than 2 months (1-10 years of service), 3 months (10-20 years), or 4 months (over 20 years) may lose their annual leave entitlement [12] Group 3 - Employees who voluntarily waive their right to annual leave can only receive their regular salary during the working period [10] - Sick leave wages must be paid according to regulations, with a minimum of 80% of the local minimum wage [8]

Core Viewpoint - The article discusses the regulations and procedures regarding idle land in China, including the definition, taxation, and exemptions related to idle land fees. Summary by Sections Definition of Idle Land - Idle land refers to state-owned construction land use rights that have not commenced development within one year of the agreed start date or have not developed at least one-third of the total area or invested at least 25% of the total investment after starting development [4]. Tax Collection - Since July 1, 2021, the idle land fee has been transferred to the tax department for collection [4]. - The tax authority collects the idle land fee based on 20% of the land transfer or allocation price [6]. - Payment must be made within 30 days from the date of the idle land fee collection decision notice [6]. Payment Process - Taxpayers can declare and pay the idle land fee through the electronic tax bureau, selecting the appropriate payment method after completing the declaration [7]. Refund Management - Refund applications for the collected non-tax revenue are handled by the tax department, with specific procedures for different types of refunds [8][9]. Policy Exemptions - Non-profit elderly care and medical institutions are fully exempt from the idle land fee, while for-profit institutions are charged half [10]. - Properties and land used for community elderly care, childcare, and domestic services are exempt from the idle land fee [11]. Policy Basis - The article references several official documents that provide the legal basis for the idle land fee and its management, including announcements from various government departments [12].

Group 1 - The core viewpoint of the article discusses the tax policies related to small-scale taxpayers in various sectors, particularly focusing on real estate and service industries [4][6][11]. - Small-scale taxpayers renting out real estate (excluding personal housing) are subject to a 5% tax rate [2][5]. - Real estate development enterprises that are small-scale taxpayers must also calculate their tax at a 5% rate when selling or renting out self-developed properties [4][6]. Group 2 - For labor dispatch services, small-scale taxpayers can choose to calculate tax based on the difference method, deducting wages and benefits paid to employees from the total revenue, and then applying a 5% tax rate [7][8]. - Security services provided by taxpayers are taxed similarly to labor dispatch services [9]. - Armed guarding and escort services are taxed under the same regulations as security services [9]. Group 3 - Small-scale taxpayers renting out personal housing are subject to a reduced tax rate of 1.5% instead of the standard 5% [11][12]. - The calculation for tax on personal housing rentals involves determining the taxable amount based on the gross rental income [11]. - Tax policies for selling used fixed assets by small-scale taxpayers allow for a reduced tax rate of 2% [12].

Core Viewpoint - The article discusses the tax policies for high-tech enterprises in China, highlighting the preferential corporate income tax rate of 15% for qualified high-tech companies and the conditions for eligibility [2][3][4]. Group 1: Tax Rate and Eligibility - High-tech enterprises that are prioritized for support by the state are subject to a reduced corporate income tax rate of 15% [2]. - To qualify as a high-tech enterprise, companies must possess core independent intellectual property rights, have products or services in key supported high-tech fields, and meet specific criteria regarding R&D expenses, revenue from high-tech products, and the proportion of technical personnel [2][3]. Group 2: Loss Carryforward - Since January 1, 2018, enterprises qualifying as high-tech or technology-based SMEs can carry forward unutilized losses from the previous five years to offset future profits, extending the carryforward period from five years to ten years [3]. Group 3: Tax Benefit Application - Once a company obtains high-tech enterprise status, it can apply for tax benefits starting from the year indicated on the high-tech enterprise certificate [4]. - If a company's high-tech status expires and it has not been re-certified by the end of the year, it must pay the applicable taxes for the period it was not certified [4]. Group 4: Self-Assessment and Documentation - Companies are responsible for self-assessing their eligibility for tax benefits and must maintain relevant documentation for review [4][5]. - Tax authorities may review and revoke the high-tech status if a company is found not to meet the recognition criteria during audits [5].

Group 1 - The article discusses the adjustment mechanisms for the total invoice limit for taxpayers, which is crucial for their daily operations [4] - There are four methods for adjusting the monthly invoice limit: automatic monthly adjustment, temporary adjustment based on usage, periodic adjustment, and manual adjustment [4] - The automatic monthly adjustment occurs at the beginning of each month, where the system updates the total invoice limit for taxpayers [4] Group 2 - Temporary adjustments are made when a taxpayer with good credit reaches a certain percentage of their monthly invoice limit, triggering an automatic increase in their limit [4] - An example is provided where a company, A, initially has an invoice limit of 7.5 million yuan, which can be increased to 9 million yuan based on their sales activity during the month [4] - Periodic adjustments are also automated, ensuring that the invoice limits are updated regularly based on taxpayer activity [4]