Group 1 - The article discusses the "Occupational Skill Level Certificate," which targets professions outside the National Occupational Qualification Directory, focusing on high-skill jobs like Chinese pastry chefs and passenger vehicle drivers [2][9]. - The certificate is obtained through recognized employers and social training evaluation organizations, which are selected and registered by the human resources department [4][6]. - There are two types of evaluation institutions: employers can conduct assessments for their employees, while social training organizations can offer assessments to all workers [7][10]. Group 2 - The article differentiates between the "Occupational Skill Level Certificate" and the "Skilled Personnel Occupational Qualification Certificate," noting that both have equal validity and are recognized in policy implementation and benefits [9][12]. - The certificates are nationally recognized and can be verified through the Skills Talent Evaluation Work Network [13][14]. - It emphasizes the importance of choosing evaluation institutions that are officially recognized to avoid scams, advising users to check the public query system for evaluation institutions [7][8].

Core Viewpoint - The article discusses the process of issuing agricultural product purchase invoices through the electronic tax bureau, emphasizing the importance of these invoices as VAT deduction certificates for agricultural products purchased from individual producers [1]. Group 1: Invoice Issuance Process - Step 1: Access the electronic tax bureau and navigate to the "Invoice Usage" section, selecting "Blue Invoice Issuance" [3]. - Step 2: Click "Issue Invoice," choose "Electronic Invoice," and select "Ordinary Invoice" and "Agricultural Product Purchase" from the dropdown menus [4]. - Step 3: Fill in the buyer and seller information accurately, including the seller's personal identity details [4]. - Step 4: Enter the invoice details, where the system can assist in matching product names with corresponding codes [4]. - Step 5: Preview the invoice information and click "Issue Invoice" if everything is correct [4]. Group 2: Related Information - The article also references previous guides on issuing various types of invoices, including second-hand vehicle invoices and real estate tax maintenance [6]. - It highlights that the platform is a non-official resource aimed at providing learning materials and is not a standard for actual tax payments [8].

Core Viewpoint - The article discusses key tax considerations related to freight expenses, emphasizing the differences in tax rates for transportation and logistics services, as well as the conditions under which freight expenses can be deducted or VAT can be reclaimed [2][3]. Tax Rate Differences - The tax rate for freight contracts with transportation companies is 9%, while the tax rate for express delivery services is 6% due to their classification as logistics auxiliary services [2]. - Logistics auxiliary services include various types of transportation and handling services [2]. Invoice Requirements - For VAT general taxpayers providing freight services, invoices must include details such as the starting and destination points, vehicle type and number, and information about the transported goods in the remarks section [2]. Deductibility of Freight Expenses - Freight expenses incurred during regular sales activities are generally deductible for corporate income tax purposes, provided they are reasonable and supported by valid documentation [3]. - Not all freight invoices qualify for VAT input tax deduction; specific conditions must be met for the invoices to be valid [3]. VAT Input Tax Restrictions - Certain categories of expenses, such as those related to non-normal losses, personal consumption, and specific exempt projects, do not allow for VAT input tax deductions [3]. - The article lists several scenarios where input tax cannot be deducted, including losses from non-normal operations and personal consumption expenses [3]. Stamp Duty on Transportation Contracts - The tax basis for stamp duty on transportation contracts does not include the value of the transported goods, only the transportation fees [3]. - If a contract includes both transportation and storage services, stamp duty must be calculated separately for each service based on their respective rates [3]. Electronic Contracts and Stamp Duty - Electronic transportation contracts are subject to stamp duty as per regulations [3].

Core Viewpoint - The article discusses the importance of accurately distinguishing between taxable and exempt sales when filing VAT returns to avoid tax risks and ensure compliance with tax regulations [8][9]. Group 1: VAT Filing and Exemptions - Companies must accurately report taxable sales and exempt sales to benefit from tax exemptions, such as those applicable to agricultural producers [9]. - For small-scale taxpayers, if quarterly sales are below 300,000 yuan, they qualify for small micro-enterprise tax exemptions and should report in the designated section [11]. Group 2: Invoice Verification and Services - The article highlights the functionality of the invoice verification feature available through the electronic tax bureau app, which allows users to check the authenticity of invoices [3]. - Various services related to invoice management, such as issuing red and blue invoices, are available to assist businesses in their tax compliance [3].

Core Viewpoint - The article discusses the procedures for maintaining property tax sources in the context of changing rental income due to rent adjustments, emphasizing the importance of timely tax reporting and compliance with electronic tax systems [1][2][9]. Summary by Sections Property Tax Source Maintenance - Companies must adapt their property tax source maintenance practices when rental income changes, as demonstrated by a case where a property valued at 3 million yuan was rented out with an initial monthly rent of 10,000 yuan, later increased to 11,000 yuan [2][9]. - The total rental income for the first half of 2025 was 120,000 yuan, while the adjusted total for the second half was 66,000 yuan due to the rent increase [2][9]. Electronic Tax Reporting Process - The process begins with logging into the electronic tax bureau, navigating to the tax declaration section, and selecting the property tax source collection and combined declaration [2][3]. - Specific steps include selecting the property tax type, entering the relevant tax source information, and submitting changes related to rental income adjustments [4][5][7]. Tax Source Information Submission - When submitting tax source information, companies must indicate the change in rental income, specifying the change date as June 30, 2025, and the new rental income for the second half of the year as 66,000 yuan [9][10]. - The article highlights the importance of accurately reporting rental income to avoid tax discrepancies and ensure compliance with tax regulations [9][10].

Group 1 - The article discusses the process for legal representatives and other authorized individuals to download electronic business licenses after registration and changes [3][5]. - It outlines the steps for downloading the electronic business license via WeChat, emphasizing the need for real-name authentication [3][5]. - The electronic business license serves as an identity verification tool and has electronic signature capabilities, applicable in various business scenarios [7][8]. Group 2 - The electronic business license can be used for online identity verification, electronic signing, and other administrative functions within the Shanxi provincial government services [8][9]. - It supports various online services, including registration, administrative licensing, and annual report submissions through the National Enterprise Credit Information Publicity System [8][9]. - The article highlights the importance of real-name verification and the need to agree to a download declaration before accessing the electronic license [5][7].

欢迎扫描下方二维码关注： 或非股权支付,实现两个或两个以上企业的 依法合并。 政策内容 1.一般性税务处理规定 ①合并企业按公允价值确定接受被合并企 业各项资产和负债的计税基础; ②被合并企业按清算进行企业所得税处 理，其亏损不得在合并方结转弥补; ③被合并企业股东按清算进行企业所得税 处理。 2.特殊性税务处理规定 企业合并适用特殊性税务处理的条件包 括: ①具有合理的商业目的，且不以减少、免 除或者推迟缴纳税款为主要目的; ②企业重组后的连续12个月内不改变重组 2被合并企业合并前的相关所得税事项由 合并企业承继; ③可由合并企业弥补的被合并企业亏损的 限额=被合并企业净资产公允价值×截至合并业 务发生当年年末国家发行的最长期限的国债利 率; 资产原来的实质性经营活动; ③企业股东在该企业合并发生时取得的股 权支付金额不低于其交易支付总额的85%，或 同一控制下且不需要支付对价的企业合并; ④企业重组中取得股权支付的原主要股 东，在重组后连续12个月内，不得转让所取得 的股权。 具体处理规定如下: ①合并企业接受被合并企业资产和负债的 计税基础,以被合并企业的原有计税基础确 定; ④被合并企业股东取得合并 ...

Core Viewpoint - Individual industrial and commercial households can correctly enjoy the half-reduction policy for individual income tax on operating income by following key steps in the prepayment declaration process [1]. Group 1: Tax Declaration Process - Step 1: Log in to the Natural Person Electronic Tax Bureau and fill in operating data accurately [1]. - Step 2: Select the tax reduction item as "individual industrial and commercial households half-reduction of operating income individual income tax" in the declaration form [1]. - Step 3: Review and submit the declaration after confirming the accuracy of the tax reduction amount and other data [1]. Group 2: Special Cases - If the individual industrial and commercial household adopts simplified declaration, the tax authority will collect taxes based on the reduced tax amount [1]. - If operating income is obtained from multiple sources, the annual taxable income must be consolidated during the annual tax declaration, and the tax reduction amount recalculated [1].

Core Viewpoint - The article provides a detailed guide on the tax procedures and necessary documentation for foreign trade enterprises when converting exported goods to domestic sales, emphasizing the importance of obtaining the "Export Goods Transfer to Domestic Sales Certificate" for tax deductions [1][2]. Group 1: Applicable Enterprises and Common Situations - Foreign trade enterprises must apply for the "Export Goods Transfer to Domestic Sales Certificate" in the month of converting exported goods to domestic sales or when goods are returned and converted to domestic sales [1]. - Common situations include the transfer of goods originally recorded in export inventory to domestic sales or treating exported goods as domestic sales for tax purposes [1]. Group 2: Operational Process - The process involves logging into the electronic tax bureau, filling out the necessary invoice and sales information, and submitting the application for the certificate [2]. - After submission, enterprises can track the status of their application, with a commitment from the Shanghai tax authority to process the certificate within five working days [2][3]. Group 3: Documentation Requirements - Required documents include the official application form, original and copies of VAT invoices, customs payment receipts, and any other materials requested by the tax authority [1][2]. Group 4: Conditions for Issuance Denial - The certificate cannot be issued if there are discrepancies in VAT invoices, such as falsified documents or mismatched goods descriptions [4]. - Other conditions include issues related to the legitimacy of the supplier's business operations and the authenticity of the invoices provided [4]. Group 5: Policy References - The article cites several regulatory documents from the State Administration of Taxation that govern the management of VAT and consumption tax related to exported goods [5].

Group 1 - The article discusses the inability to request a special VAT invoice when purchasing supermarket prepaid cards for employee benefits, as these cards are classified as single-purpose commercial prepaid cards [2][5]. - According to the regulations, the issuing or selling entity of single-purpose cards is not required to pay VAT when selling these cards or receiving prepayments for recharges [2][5]. - The purchasing entity can only obtain a general VAT invoice, and the input tax related to these expenses cannot be deducted [5]. Group 2 - A single-purpose card is defined as a prepaid voucher issued by the card-issuing enterprise, which can only be redeemed for goods or services within the same enterprise, its group, or the same brand franchise system [3]. - The card-issuing enterprise is the entity that issues single-purpose cards according to national regulations [4]. - The selling enterprise is designated by the group or brand issuing enterprise to handle sales, recharges, loss reporting, card exchanges, and refunds related to single-purpose cards [5].