Core Viewpoint - The article discusses the credit rating system for tax-related professional service institutions in Heilongjiang Province, detailing the incentives and management measures based on different credit levels. Group 1: Credit Rating Levels and Incentives - Institutions with TSC5 level receive incentives such as a green channel for tax services and public recognition on official platforms [2][3] - TSC4 and TSC3 level institutions are subject to normal management and may receive selective incentives based on credit score changes [2] - TSC2 and TSC1 level institutions face stricter management, including increased scrutiny and risk alerts to their clients [2][3] Group 2: Querying Credit Scores - Institutions and personnel credit scores can be checked through the tax bureau's website or personal income tax app by entering relevant details [3][4] - The tax bureau provides multiple pathways for querying credit information, ensuring transparency for stakeholders [4][5] Group 3: Improving Credit Scores - Institutions can enhance their credit scores by accurately reporting their information and maintaining compliance with tax regulations [5][6] - Specific actions such as timely submission of annual reports and maintaining good client relationships can lead to additional credit points [6][7] Group 4: Common Points of Deduction - Institutions face deductions for failing to report changes in their information or for not adhering to service agreements [5][6] - Violations of tax laws or administrative regulations can lead to significant penalties and potential loss of credit status [7][8]

Group 1 - The core viewpoint of the article is the introduction of a personal income tax reduction policy for individual industrial and commercial households, which allows for a 50% reduction on taxable income not exceeding 2 million yuan from January 1, 2023, to December 31, 2027 [4] - The calculation method for the tax reduction is provided, which involves determining the taxable amount and applying the reduction formula [4] - An example is given to illustrate the calculation of the tax reduction, showing a taxpayer with an annual taxable income of 80,000 yuan and the resulting tax reduction amount [4] Group 2 - The article indicates that the policy aims to support individual businesses by reducing their tax burden, thereby encouraging entrepreneurship and innovation [4] - The article concludes with a note that further information on the personal income tax reduction policy for individual industrial and commercial households will be provided in future discussions [5]

Core Viewpoint - The article discusses the taxation policies and requirements for various tobacco products, including cigarettes, cigars, and electronic cigarettes, as well as the process for businesses to become tax refund stores for overseas travelers. Taxation Policies - The tax rates for different tobacco products are specified, with the following rates: - Class A cigarettes: 56% + 0.003 yuan per stick - Class B cigarettes: 36% + 0.003 yuan per stick - Cigars: 36% - Tobacco slices: 30% - Electronic cigarettes: 11% [3][4] Tax Collection Stages - Taxes are collected at different stages: - Cigarettes and cigars are taxed at the production (import) stage - Tobacco slices are taxed at the production (import) stage - Electronic cigarettes are taxed at the wholesale stage [3][4] Requirements for Becoming a Tax Refund Store - Businesses must meet four core conditions to qualify as a tax refund store: 1. Must have general VAT taxpayer qualifications 2. Must have a good tax credit rating (A, B, or M level) 3. Must install and use the official tax refund management system 4. Must maintain accurate financial records for tax refund items [15][16][17][18] Application Process - The process to apply for becoming a tax refund store includes: 1. Preparing application materials and filling out the required forms 2. Submitting the application to the tax authority, either directly or through an agent 3. The tax authority will review the application within five working days and notify the business of the outcome [20][22][23] Post-Approval Requirements - After approval, businesses must: - Ensure the tax refund management system operates smoothly - Maintain sales records for tax refund items for at least five years - Display a "Tax Refund Store" sign prominently for identification by overseas travelers [25][26][27][32]

Group 1 - The article addresses issues faced by taxpayers using the electronic tax bureau, specifically identity switching errors and bulk invoice download failures [1][2] - It provides solutions for identity switching problems, suggesting users log out and clear browser cache if issues persist [3][4] - Instructions for bulk downloading invoices are detailed, including steps for accessing the invoice business module and querying invoices [4][5] Group 2 - The article discusses the new tax credit management measures effective from July 1, 2025, aimed at promoting taxpayer compliance and enhancing the social credit system [11][12] - Taxpayers rated as A-level will receive various incentives, including public recognition and potential increases in their credit scores [12][14] - Specific conditions for A-level qualification are outlined, including operational duration and compliance with accounting standards [19]

Core Viewpoint - The article discusses the tax obligations and benefits for individual businesses in China, highlighting recent tax policies aimed at supporting small-scale taxpayers and individual entrepreneurs [5][6][7]. Tax Matters for Individual Businesses - Individual businesses interact with tax authorities primarily through three types of matters: tax information confirmation, invoice usage, and tax declaration [3]. - Tax information confirmation involves verifying and supplementing tax-related information during the registration process [3]. - Invoice usage includes the application for adjustments in invoice limits when the current limits are insufficient [3]. - Tax declaration requires timely submission of tax payments and social insurance contributions, with specific obligations depending on whether the business has employees [3][4]. Common Taxes for Individual Businesses - Common taxes include Value-Added Tax (VAT), Individual Income Tax (IIT), Stamp Duty, and Social Insurance contributions, with specific reporting timelines [4]. - VAT is reported monthly or quarterly, with a deadline of 15 days after the reporting period [4]. - IIT on business income is also reported monthly or quarterly, with similar deadlines [4]. Recent Tax Policy Changes - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers with monthly sales below 100,000 yuan are exempt from VAT [5]. - Individual businesses with annual taxable income not exceeding 2 million yuan can enjoy a 50% reduction in IIT [5]. - Various tax reductions apply to small-scale VAT taxpayers, small micro-enterprises, and individual businesses, including reductions in resource tax and urban maintenance and construction tax [6]. Support for Specific Groups - Specific provisions exist for military families and veterans engaging in individual businesses, including VAT and IIT exemptions for three years [6][7]. - Self-employed veterans can deduct up to 20,000 yuan annually from their tax obligations for three years, with potential adjustments based on local government decisions [7]. Taxpayer Credit Management - The article outlines a new taxpayer credit management system effective from July 1, 2025, categorizing taxpayers into five levels (A, B, M, C, D) [13][14]. - Taxpayers rated as A will receive various incentives, including public recognition and assistance in tax matters [14][19]. - Certain conditions disqualify businesses from achieving an A rating, such as insufficient operational history or previous poor ratings [21].

Group 1 - The article discusses the "Six Taxes and Two Fees" reduction policy, which provides tax relief for small and micro enterprises and newly established companies during specific periods [3][4][5] - Newly established enterprises registered as general taxpayers can apply for the "Six Taxes and Two Fees" reduction if they meet certain criteria, including having fewer than 300 employees and total assets not exceeding 50 million yuan [4][7] - Enterprises that have already paid the "Six Taxes and Two Fees" before their first tax settlement do not need to make corrections based on the settlement results [5][8] Group 2 - The article outlines that enterprises transitioning from small-scale to general taxpayer status will no longer be eligible for the "Six Taxes and Two Fees" reduction policy as small-scale taxpayers [6][7] - If a taxpayer fails to timely apply for the reduction, they can request to offset future tax payments or apply for a refund [9][10] - The eligibility for the "Six Taxes and Two Fees" reduction remains valid from January 1, 2019, to December 31, 2027, for qualifying taxpayers [10] Group 3 - The article also addresses tax deductions for newly purchased equipment, allowing for one-time deductions for assets valued under 5 million yuan, while assets over this threshold will follow standard depreciation rules [22][30] - The timing of the tax deduction is crucial, with specific guidelines on when to recognize the purchase for tax purposes [30][32] - Companies can choose to adopt the one-time tax deduction policy, but once chosen, it cannot be changed in subsequent years [33]

Core Viewpoint - The article discusses the implementation of the "Guidelines for Compliance of Charging Behavior on Online Trading Platforms," which aims to regulate the fees charged by online platforms to their operators, ensuring fair practices and reducing the financial burden on operators [5]. Summary by Sections Section 1: Introduction to the Guidelines - The guidelines were established to standardize and guide the charging behavior of online trading platforms, protecting the legitimate rights of operators and promoting sustainable development of the platform economy [5]. Section 2: Principles of Charging - Platforms must adhere to principles of fairness, legality, and good faith when setting fees, considering the operational conditions of the operators [6]. - Platforms are encouraged to adopt flexible pricing strategies to reduce the burden on operators and support their development [7]. Section 3: Compliance Management - Platforms are required to establish compliance management responsibilities, including the creation of compliance organizations and the appointment of compliance personnel [6][7]. - A risk identification and assessment mechanism for unreasonable charging behaviors must be established [8]. Section 4: Public Disclosure Obligations - Platforms must publicly disclose their charging rules and service agreements prominently on their homepage [3][9]. - Any modifications to charging rules must be publicly consulted, with a minimum consultation period of seven days [9]. Section 5: Prohibited Practices - Platforms are prohibited from charging operators multiple times for the same service, charging without providing services, or imposing fees for basic operational data [3][9]. - Price discrimination against operators with similar transaction conditions is also forbidden [3]. Section 6: Support for Small Operators - Platforms are encouraged to provide preferential treatment and fee reductions for small and medium-sized enterprises to support their survival and growth [7]. Section 7: Handling of Fees and Guarantees - Platforms must carefully assess the necessity of collecting security deposits from operators and ensure that any fees charged are reasonable and transparent [9][10].

Core Viewpoint - The article discusses the reasons why taxpayers may not find the "invoice business handling" module in the electronic tax bureau, highlighting the need for proper registration and permissions for electronic invoices [1][2]. Group 1: Reasons for Missing Invoice Module - Reason one: Taxpayers have not registered the electronic invoice types. They need to apply for the invoice type by navigating to "Invoice Usage" and submitting the necessary information [1]. - Reason two: The current identity of the handling personnel lacks invoice issuance permissions. Taxpayers must log in as the legal representative or financial responsible person to manage permissions [2]. Group 2: Application Process - Taxpayers can select the electronic invoice type and submit the application for registration through the electronic tax bureau [1]. - To modify personnel permissions, users must access the "Personnel Permission Management" section and enable the invoice business function for the relevant staff [2].

Core Viewpoint - The article provides a detailed guide on the application process for the 2024 Disability Employment Security Fund (referred to as "Disability Fund"), which started its collection period on August 1, 2024, and will end on August 31, 2025 [2]. Application Process Summary - **Entering the Application Interface**: Users can access the application page through three channels after logging into the electronic tax bureau [4][5]. - **Filling in Application Information**: The application requires filling in the "average number of employees last year," which is calculated by summing the monthly employee counts and dividing by the number of months the business was operational [6][7]. - **Confirming Application Data**: After entering the employee count, users must confirm the "current payable amount," "current exemption amount," and "current payable (refundable) amount" [8]. - **Submitting the Application**: Once all data is verified, users can click "Submit Application" to finalize the process [10]. - **Payment Process**: After successful submission, users can proceed to the payment section by clicking "Pay Now," where they can choose their preferred payment method [12]. Payment Obligations - **Payment Obligors**: Organizations that do not meet the required employment ratio of disabled individuals (1.5% of total employees) are obligated to pay the Disability Fund [17][18]. - **Calculation Standard**: The Disability Fund is calculated based on the difference between the required number of disabled employees and the actual number employed, multiplied by the average annual salary of employees [20][21]. - **Collection Authority**: The local tax authority is responsible for collecting the Disability Fund and will publish the payment status of local organizations by the end of May each year [22]. Exemption Policies - **Exemption Criteria**: Companies with 30 or fewer employees are exempt from paying the Disability Fund [24]. - **Discount Policies**: Organizations employing disabled individuals at a rate of 1% or more but less than 1.5% can pay 50% of the required amount, while those with less than 1% must pay 90% [24].

Core Viewpoint - The article discusses the requirements for general taxpayers to deduct input VAT on domestic passenger transportation services, emphasizing the need for specific types of invoices and tickets that include passenger identity information [2][3]. Group 1: Types of Invoices and Tickets - General taxpayers can use four types of documents for VAT deduction: VAT special invoices, VAT electronic ordinary invoices, airline electronic ticket itineraries, and railway electronic tickets [3]. - VAT special invoices and VAT electronic ordinary invoices are typically obtained from ride-hailing services and can be directly deducted based on the tax amount stated on the invoice [3]. - The input VAT for airline transportation is calculated as (ticket price + fuel surcharge) ÷ (1 + 9%) × 9%, and it is crucial to verify the passenger identity information [3]. - For railway transportation, the input VAT is calculated as ticket amount ÷ (1 + 9%) × 9%, with a similar requirement to check passenger identity information [3]. Group 2: VAT Declaration and Reporting - The VAT and additional tax declaration form requires specific entries for input VAT, including a section for other deductible documents [4][6]. - Taxpayers must fill in the relevant sections of the declaration form based on the types of invoices and tickets used for VAT deduction, ensuring compliance with regulations [6][7]. - The total input VAT for domestic passenger transportation services must be reported accurately, including all relevant invoices and tickets [7].