Core Viewpoint - The article emphasizes the importance of verifying the authenticity of invoices in daily consumption and provides guidance on how to use the National Taxation Administration's invoice verification platform to ensure the validity of invoices [2][4]. Group 1: Invoice Verification Process - Users can verify invoices through the National Taxation Administration's nationwide VAT invoice verification platform or the electronic tax bureau app [2]. - The types of invoices that can be verified include various forms of VAT invoices, such as special VAT invoices, electronic VAT invoices, and unified invoices for vehicle sales and second-hand vehicle sales [2][4]. - To use the verification platform, users must first download and install a root certificate for proper functionality [3]. Group 2: Verification Steps - Users can input invoice information manually or import invoice files in formats like OFD or PDF for automatic data extraction [4]. - After confirming the information is correct, users can click the verification option to proceed [4]. - If the system displays a "Invoice Verification Details" interface, it indicates that the invoice is valid [6]. Group 3: Handling Invalid Invoices - If the system indicates issues such as "Full Red Flush," "Void," "Inconsistency," or "No Such Invoice," the invoice may be problematic and cannot be used for financial reimbursement [8]. - In cases of information mismatch, the invoice should not be accepted as a reimbursement proof, and any individual or entity has the right to refuse and report [9].

Core Viewpoint - The article provides a detailed guide on how small-scale taxpayers can transition to general taxpayers, including the necessary steps and implications of this change. Group 1: Transition Process - Small-scale taxpayers can apply to become general taxpayers through the electronic tax bureau by filling out the VAT general taxpayer registration form [2][3]. - The registration can take effect in the current month or the next month, and once registered as a general taxpayer, the entity must file tax returns monthly [3][4]. - The system will automatically change the tax classification from quarterly to monthly upon successful registration [3]. Group 2: Tax Reporting Requirements - After transitioning, the tax reporting will be divided into two parts: one for the period as a small-scale taxpayer and another for the period as a general taxpayer [3][4]. - For example, if a company registers as a general taxpayer on March 1, it must file a general taxpayer return for March and a small-scale taxpayer return for January to March during the April reporting period [3]. Group 3: Tax Deduction Rules - Generally, special invoices obtained during the small-scale taxpayer period cannot be used to deduct input tax after transitioning to a general taxpayer [4]. - However, if a taxpayer has not generated income during the transition period, they can deduct input tax for the invoices obtained during that time once they are recognized as a general taxpayer [4].

Group 1 - The article provides a step-by-step guide on how to modify personnel contact information in the Natural Person Electronic Tax Bureau withholding end, including both individual and batch modification methods [2][3][4]. - The process begins with logging into the withholding end and navigating to the personnel information collection page [2][3]. - Users can select the personnel whose contact information needs to be modified, double-click on the name, and then update the contact details such as mobile number and email address [4][5]. Group 2 - After making the necessary changes, users must save the modifications to ensure the updates are recorded [6]. - The article also outlines the option to export personnel information, allowing users to modify contact details in an Excel template before importing the updated information back into the system [7][9][11]. - Specific requirements for mobile numbers are highlighted, including the need for unique numbers for each individual and the prohibition of using invalid or shared numbers [12].

Core Viewpoint - The article provides guidance on how to remove tax personnel who have left the company through the electronic tax bureau, detailing the steps for both legal representatives and tax personnel. Group 1: Deleting Tax Personnel - Legal representatives and financial responsible persons can log into the electronic tax bureau via the "Enterprise Business" entry and delete tax personnel through the "Account Center" -> "Personnel Permission Management" -> "Existing Tax Personnel" function [1] - Tax personnel can log into the electronic tax bureau via the "Individual Business" entry and remove their association with the enterprise by navigating to "I Want to Handle Tax" -> "Comprehensive Information Report" -> "Dissolve Related Personnel Association" and uploading the necessary materials [2] - Tax personnel can also log in through the "Individual Business" entry and delete their association with the enterprise by going to "Account Center" -> "Enterprise Authorization Management" -> "Authorized Enterprises" -> "Delete" [4]

Group 1 - The article discusses how to calculate individual income tax for internship and part-time income, distinguishing between "labor remuneration" and "salary income" based on the employment relationship with the employer [3] - For "labor remuneration," the tax is calculated using a three-tier progressive tax rate, with specific deductions based on income levels [3] - Students receiving labor remuneration during internships can choose to calculate tax using a cumulative withholding method, allowing for potential tax refunds if their annual income is below a certain threshold [4] Group 2 - New graduates entering the workforce are classified under "salary income" as they sign formal labor contracts and meet employment relationship criteria [4] - The tax calculation for new graduates involves a cumulative deduction based on the number of months worked, with a standard deduction of 5,000 yuan per month [4] - Similar to internship income, new graduates can also apply for annual tax reconciliation through the personal income tax app, allowing for adjustments based on total annual income [4]

Core Viewpoint - The article provides a detailed guide on how to apply for the issuance of value-added tax invoices for rental properties through the electronic tax bureau, emphasizing the steps and necessary information required for a successful application [6][10][18]. Group 1: Application Process - The process begins with logging into the electronic tax bureau, where the property owner must select the appropriate options for their application [6][9]. - Users must fill in rental information, including details about both the lessor and lessee, and specify whether the lessee is an individual or a business [5][9]. - The application requires uploading relevant documents such as the rental contract and property ownership certificate [8][9]. Group 2: Information Requirements - Essential information includes the property address, building area, property usage, and the property certificate number, which must be accurately filled out based on the ownership documents [7][9]. - The rental contract amount and rental period must also be specified, with the system automatically calculating the applicable taxes based on the provided data [10][17]. Group 3: Submission and Follow-Up - After completing the application, users must confirm the tax information and submit the application, which will be reviewed by the tax authority [11][17]. - Users can track the status of their application and will be notified of approval or rejection, with options to modify and resubmit if necessary [18][19]. - Once approved, users can proceed to pay the taxes and download the issued invoices [21][23].

Core Viewpoint - The article provides guidance on how employees can correctly submit their special additional deduction information through the personal income tax APP, emphasizing the importance of selecting the correct declaration method to ensure successful updates in the tax system [2][8]. Group 1: Special Additional Deductions - Employees must select "declare through the withholding agent" when submitting special additional deduction information to ensure it is processed correctly [2][8]. - The article outlines the steps for employees to modify their declaration method if they initially selected the wrong option [7][8]. - Special additional deduction information must be submitted annually, covering various categories such as education, medical expenses, and housing [6][8]. Group 2: Tax Reporting Procedures - The article details the process for employees to access and modify their tax reporting information through the personal income tax APP [3][18]. - It highlights the importance of ensuring that the withholding agent is correctly specified to facilitate accurate tax deductions [10][8]. - Employees are reminded to verify their deduction records and make necessary updates to avoid discrepancies in their tax filings [4][6].

Core Viewpoint - The article provides a comprehensive overview of tax policies and common pitfalls for small-scale taxpayers, particularly focusing on value-added tax (VAT) exemptions and the correct reporting of income [11][12][14]. Group 1: VAT Exemption Policies - Small-scale taxpayers are exempt from VAT if their quarterly sales do not exceed 300,000 yuan [11]. - Non-taxable income does not count towards the VAT exemption sales limit, such as administrative fees or interest income [12]. - The exemption sales amount refers to the income excluding VAT, requiring taxpayers to separate tax-inclusive income into tax-exclusive amounts for compliance [13]. Group 2: Reporting Requirements - Exemptions do not equate to exemption from reporting; small-scale taxpayers must still declare their exempt sales [14]. - All income must be accurately reported, including both invoiced and non-invoiced sales, to avoid risks of tax evasion [15]. - Sales revenue from issuing special VAT invoices does not qualify for the VAT exemption, and such sales must be included in total sales calculations [18]. Group 3: Handling Exceeding Sales - If a small-scale taxpayer's sales exceed the exemption threshold, they must calculate VAT on the entire taxable sales amount, not just the excess [19]. - When assessing eligibility for VAT exemption, all taxable sales activities must be aggregated, including sales of goods, services, and real estate [21]. Group 4: Labor Dispatch Expenditures - Expenditures for labor dispatch employees can be categorized based on payment agreements; payments to dispatch companies are labor costs, while direct payments to employees are considered salary expenses [26][28]. - Companies must obtain tax deduction certificates for expenditures to calculate taxable income accurately [31].

Group 1 - The article discusses the differences in personal income tax withholding for new graduates and interns compared to other employees [2][3] - For residents who first receive salary income within a tax year, the withholding tax can be calculated using a deduction of 5000 yuan per month multiplied by the number of months worked in that year [3] - A practical example is provided where an individual named Xiao An, who graduated in June 2025 and started working in July, benefits from this tax deduction when calculating their income tax [3] Group 2 - Interns who are full-time students and receive remuneration during their internship can also benefit from tax deductions, calculated using the cumulative withholding method [4] - The formula for calculating the withholding tax for interns includes cumulative income, cumulative deductions, and applicable tax rates, with a similar deduction of 5000 yuan per month [4] - An example is given of Xiao Cai, a student who earned 5000 yuan in July during an internship, where no tax is due after applying the deduction [4][5]

Core Viewpoint - The article provides a comprehensive guide on the payment and declaration process for vehicle and vessel tax, emphasizing the methods of collection, declaration, and payment through various channels [2][3]. Group 1: Collection and Payment Methods - Vehicle tax is commonly collected by insurance companies during the purchase of vehicle insurance, with specific invoice information provided [3]. - Vessel tax can be collected by maritime authorities through delegated collection, with relevant payment documentation available [3]. - Taxpayers can also opt for self-declaration and payment through the electronic tax bureau, with specific guidelines outlined for each method [3]. Group 2: Functional Pathways for Tax Declaration - Taxpayers can navigate the electronic tax bureau by selecting options such as "Tax Declaration and Payment" and "Property and Behavior Tax Source Collection and Combined Declaration" [4]. - There are reminders for taxpayers regarding the current period's declaration requirements [4]. - Both corporate and individual taxpayers can search for tax declaration options using keywords related to vehicle tax [4]. Group 3: Steps for Tax Source Collection - Taxpayers must first collect tax source information, with the option to skip this step if information is already available [6]. - The process involves adding a new tax type for vehicle tax and confirming the selection [7]. - Successful collection of vehicle tax sources can be viewed in the tax source details section, with options to modify or delete unsubmitted information [12]. Group 4: Tax Declaration Methods - There are two methods for tax declaration: confirmation-based declaration and form-filling declaration [12]. - In the confirmation-based method, all applicable tax types are automatically presented for selection [12]. - The form-filling method allows taxpayers to manually enter tax information before submission [12].