Core Viewpoint - The article provides a comprehensive overview of stamp duty regulations, addressing common questions related to its application in business transactions and the necessary compliance for both companies and individuals [2][3]. Group 1: Stamp Duty Requirements - Companies must pay stamp duty on business orders that establish a clear buyer-seller relationship, even if no formal sales contract is signed [2]. - Electronic contracts are subject to stamp duty, similar to traditional paper contracts [2]. - If a contract does not specify a final settlement price, the stamp duty is based on the actual settlement amount determined later [2]. Group 2: Filing and Payment Deadlines - Stamp duty for taxable contracts is filed quarterly, while those who rarely establish taxable contracts may opt for per-transaction filing [3]. - Taxable property transfer documents are filed per transaction, but frequent filers can choose quarterly filing [3]. - Taxable business ledgers are filed annually, and foreign entities must file per transaction or can opt for annual filing if frequent filing is impractical [3]. - Taxpayers must submit their filings within fifteen days after the end of the quarter or year, or within fifteen days of the tax obligation arising for per-transaction filings [3].

Group 1 - The article provides a detailed guide on how to use the electronic tax bureau app for various tax-related tasks, including switching to a business identity and managing invoice information [1][2][3] - Users can switch to a business identity by logging into the app and selecting the appropriate option in the account center [1][2] - The app allows users to maintain invoice header information, project information, customer information, and additional information for tax purposes [8][16][25][32] Group 2 - The process for adding invoice header information includes selecting the option to auto-fill business information and saving the details for future use [8][14] - Users can manage project information by adding project names and selecting tax categories, which can be quickly accessed when issuing invoices [16][20] - Customer information can be maintained by adding necessary details such as customer name and taxpayer identification number, facilitating quick access during invoice issuance [25][29] Group 3 - The article explains how to maintain additional information and scene templates, allowing users to quickly add remarks or multiple pieces of information when issuing invoices [32][36] - Users can create and manage scene templates that link to additional information, streamlining the invoicing process [32][41] - The app also includes a feature for self-checking tax declarations, enabling users to verify their submissions and correct any discrepancies [49][50][55]

Core Viewpoint - The article discusses the differences between the two tax refund methods for value-added tax (VAT) in China: the "exemption and offset" method and the "exemption and refund" method, particularly focusing on how input tax can be deducted under each method [2][3]. Group 1: Exemption and Offset Method - Under the exemption and offset method, production enterprises can directly offset the VAT payable with the input tax obtained, and there is no need to separately handle the deduction purpose when goods are exported and then sold domestically [2]. - The process of exporting goods to domestic sales is defined as a change in sales channels due to various factors, allowing enterprises to access new sales opportunities [2]. Group 2: Exemption and Refund Method - The exemption and refund method provides a more straightforward calculation for tax refunds, where the handling of input tax only involves "refund," specifically refunding the VAT paid during the procurement phase for exported goods [3]. - For foreign trade enterprises, the input tax amount indicated on the purchase invoices for domestic goods is used for tax refunds and is not considered for input tax deductions. However, when exporting goods to domestic sales, they must issue an "Export Goods Transfer to Domestic Sales Certificate" to transfer the corresponding input tax to the deductible range [3]. Group 3: Management and Compliance - Companies handling the export to domestic sales business must pay attention to special regulations on input tax deductions, document management, and the timeliness of tax-related processing [5]. - In terms of deduction norms, companies need to apply for the issuance of the "Export Goods Transfer to Domestic Sales Certificate" and ensure that the input tax deduction vouchers are legitimate and compliant [5]. - Document management requires companies to verify the authenticity of agreements related to returns, inspection reports, and customs declarations for returned goods [5].

Group 1 - The article discusses the process for individuals to report personal income tax when transferring non-listed company equity, highlighting the necessary documentation and procedures involved [2][6]. - It outlines two main pathways for tax declaration: in-person at the local tax authority or online through the individual electronic tax bureau [2][6]. - Specific documents required for online reporting include identification of both parties involved in the equity transfer and proof of tax calculation basis [2][6]. Group 2 - The article emphasizes the importance of providing a tax exemption report if applicable, as well as documentation for charitable donations that qualify for tax deductions [2][6]. - It details the steps for downloading the electronic business license, which includes identity verification through a WeChat mini-program [9][11]. - The electronic business license serves as a legal document with the same validity as a paper license, facilitating various business operations and identity verification [9][18]. Group 3 - The electronic business license can be used in multiple fields, including e-government activities, public services, and e-commerce, allowing for online identity authentication and electronic signatures [19][22][23]. - The article encourages businesses to utilize the electronic business license and provides contact information for support and feedback regarding its application [25].

Core Viewpoint - The article clarifies the eligibility criteria for personal income tax deductions related to continuing education, specifically focusing on vocational qualification certificates and their compliance with the national standards [2][3]. Group 1: Continuing Education Tax Deductions - Taxpayers can deduct expenses for continuing education related to degrees at a fixed rate of 400 yuan per month, with a maximum deduction period of 48 months [3]. - For vocational qualification continuing education, taxpayers can deduct a fixed amount of 3600 yuan in the year they obtain the relevant certificate, provided the certificate is listed in the National Occupational Qualification Directory [3][5]. - Taxpayers can combine deductions for both vocational qualification certificates and degree continuing education, allowing for a maximum total deduction of 8400 yuan in a single year [6]. Group 2: Eligibility Criteria for Certificates - Only certificates listed in the National Occupational Qualification Directory are eligible for the 3600 yuan deduction [3][5]. - Certificates obtained in the year of qualification are the only ones eligible for the deduction; subsequent educational expenses do not qualify [5]. - Multiple certificates obtained in the same year allow for only one deduction of 3600 yuan, not multiple deductions [6]. Group 3: International Education - Continuing education expenses incurred abroad do not qualify for the personal income tax deductions as they do not meet the "within China" requirement [4]. Group 4: Obtaining Vocational Qualification Certificates - Vocational qualification examinations are organized by government departments or authorized industry associations, primarily through written tests [7]. - Different departments issue certificates based on the type of qualification, such as the Ministry of Education for teaching qualifications [7].

Core Viewpoint - The article clarifies the different roles and permissions of various personnel involved in tax-related activities within the electronic tax bureau, including the legal representative, financial responsible person, tax personnel, and invoicing personnel [1][3]. Group 1: Legal Representative - The legal representative is the ultimate responsible person for the company's tax risks and has full permissions to handle declarations, payments, and invoicing in the electronic tax bureau [4]. - They can also set tax personnel and must monitor any changes in tax personnel to ensure tax security [4][5]. Group 2: Financial Responsible Person - The financial responsible person also has full permissions similar to the legal representative and can manage tax-related activities and personnel [8]. - They must confirm their authorization through the electronic tax bureau to establish a relationship with the enterprise [8]. Group 3: Tax Personnel - Tax personnel can handle tax declarations and payments but typically cannot issue electronic invoices unless granted invoicing personnel status [14]. - Their permissions are assigned by the legal representative or financial responsible person through the personnel management section of the electronic tax bureau [14][15]. Group 4: Invoicing Personnel - Invoicing personnel have limited permissions, only able to use the tax digital account and related invoicing functions, without the ability to handle declarations or payments [17]. - Their association with the enterprise can be established through authorization by the legal representative or financial responsible person [18][20].

Core Viewpoint - The notification outlines the conditions and procedures for individuals to receive personal pensions, aiming to enhance the accessibility and flexibility of the personal pension system in China [2][3][6]. Summary by Sections Eligibility Conditions - Individuals can receive personal pensions if they meet one of the following conditions: 1. Reach the age for receiving basic pensions 2. Completely lose labor capacity 3. Settle abroad 4. Incur medical expenses exceeding the previous year's average disposable income in their province within the last 12 months 5. Receive unemployment insurance for a cumulative total of 12 months within the last 2 years 6. Currently receive urban or rural minimum living security [2]. Pension Withdrawal Methods - Participants can choose to receive personal pensions monthly, in installments, or as a lump sum, and can change their withdrawal method as needed. If the funds in their personal pension account have been used to purchase pension products, the withdrawal will follow the relevant product regulations [3]. Application Process - Eligible participants can apply through the national social insurance public service platform, their personal pension account bank, or local social insurance agencies. The agencies are responsible for verifying applications and updating the personal pension information management platform accordingly. Participants must not provide false materials for pension claims [3][6]. Taxation and Reporting - Banks where personal pension accounts are held must report the tax situation of participants receiving pensions in detail. Local human resources and social security departments are required to connect with the information platform and enhance data sharing with other departments to facilitate the pension withdrawal process [6]. Implementation Date - The notification will be implemented starting September 1, 2025. Local authorities are encouraged to report any new situations or issues encountered during the implementation [7].

Group 1 - The article discusses the tax deductibility of reasonable wage and salary expenses incurred by enterprises [3][4] - Reasonable wages and salaries include all forms of cash or non-cash compensation paid to employees, such as basic salary, bonuses, allowances, and overtime pay [4][5] - The criteria for confirming the reasonableness of wage and salary expenses include adherence to established compensation systems, alignment with industry standards, and compliance with tax obligations [7][8] Group 2 - Welfare subsidies that are part of the employee compensation system and paid alongside wages can be deducted as wage expenses if they meet specific regulatory criteria [7][8] - Expenditures related to external labor dispatching can be categorized into two types for tax deduction purposes: payments made directly to labor dispatch companies and payments made directly to employees [9] - The article outlines the conditions under which enterprises can deduct social insurance and housing fund contributions, including basic and supplementary insurance payments [18][21] Group 3 - Interest expenses incurred by enterprises in their business operations, such as borrowing from financial institutions, are generally deductible under certain conditions [28] - The article specifies that interest paid to related parties must comply with tax regulations to qualify for deductions [28] - The document references various policy guidelines and regulations that govern the deductibility of these expenses [14][24]

Core Viewpoint - The article emphasizes the importance of accurate tax reporting for taxpayers, highlighting the functionality of the electronic tax bureau for self-checking tax declaration data to avoid errors in value-added tax and corporate income tax submissions [2]. Group 1: Self-Check Functionality - Taxpayers can utilize the "Self-Check Result Inquiry" feature in the electronic tax bureau to verify and adjust their tax declaration data [2][4]. - Upon entering the self-check result inquiry, the system automatically checks the self-check results for the current declaration period, identifying discrepancies that need resolution [5][8]. - There are four possible scenarios for the self-check results: 1. Completed self-check with unresolved discrepancies, allowing taxpayers to view specific issues and perform a "recheck" [5]. 2. Completed self-check with no unresolved discrepancies [8]. 3. Not completed self-check but tax types that can be self-checked have been declared, enabling the "Start Self-Check" operation [8]. 4. Not completed self-check and no declared tax types available for self-check, rendering the "Start Self-Check" button inactive [8]. Group 2: Discrepancy Resolution - For discrepancies identified, taxpayers can verify the issues and click "Go Correct" to access the "Declaration Correction and Cancellation" function for necessary adjustments [9]. - If the discrepancies involve financial statement submissions, the system prompts taxpayers to select the report that needs correction, redirecting them to the "Financial Statement Submission and Correction" function [9].

Core Viewpoint - The article discusses the release of the "Tax Professional Service Management Law Enforcement Document Format" by the State Taxation Administration, aimed at standardizing the management of tax professional services and improving service quality [17][18]. Group 1: Background and Purpose - The "Tax Professional Service Management Measures (Trial)" came into effect on May 1, 2025, to regulate tax authorities' inspections and administrative penalties related to tax professional services [18]. - The announcement aims to establish a unified format for law enforcement documents used by tax authorities, ensuring consistency and stability across the nation [20]. Group 2: Key Content of the Announcement - The announcement includes eight types of law enforcement documents for tax professional service management, categorized into two types: inspection documents and penalty documents [21]. - Inspection documents include: - Tax Inspection Notification - Inquiry Record - Tax Inspection Notice [22][23][25][26] - Penalty documents include: - Administrative Penalty Notification - Correction Notice - Administrative Penalty Decision (Simplified) - Administrative Penalty Decision [24][27][28].