Group 1 - The article provides a step-by-step guide for taxpayers on how to correct and void monthly (quarterly) operating income tax declarations in the electronic tax bureau [1][8] - Step 1 involves logging into the electronic tax bureau and navigating to the operating income module to initiate the tax declaration process [2] - Step 2 requires selecting the record that needs correction and clicking on "Start Correction" [3] - Step 3 entails modifying the data as per actual circumstances and confirming the changes [4] - Step 4 involves selecting the record to be declared and submitting the corrected declaration [6] - Step 5 indicates that the system will automatically retrieve the declaration result within 30 seconds, with an option to manually obtain feedback [7] - Step 6 explains that if the period to be corrected has been declared but not paid, or if the taxable amount is zero, the declaration can be voided directly [8] Group 2 - The article outlines the criteria for recognizing high-tech enterprises, which must engage in continuous R&D and technology transformation within key national support areas [13] - High-tech enterprises must possess core independent intellectual property rights and be registered in mainland China [14] - Recognition requires meeting several conditions, including having a minimum of 10% of technical staff engaged in R&D activities [15][16] - The article specifies the required ratio of R&D expenses to sales revenue based on the company's revenue brackets [17] - It also states that at least 60% of R&D expenses must occur within China [18] - High-tech enterprises can benefit from a reduced corporate income tax rate of 15% [20] - The article mentions that losses from the previous five years can be carried forward for up to ten years for qualifying high-tech enterprises [21] - Additionally, it highlights that foreign income for recognized high-tech enterprises can also enjoy the 15% tax rate [22]

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Group 1 - The article discusses tax incentives for individual businesses and small micro-profit enterprises in Guangdong Province, aimed at supporting entrepreneurship among recent graduates and other key groups [3][5]. - For individual businesses, there is a tax deduction of up to 24,000 yuan per year for three years on various taxes, starting from the month of registration [3]. - From January 1, 2023, to December 31, 2027, individual businesses with annual taxable income not exceeding 2 million yuan will have their personal income tax halved on that portion [3]. Group 2 - Small micro-profit enterprises are defined as those with annual taxable income not exceeding 3 million yuan, fewer than 300 employees, and total assets not exceeding 50 million yuan [3]. - These small micro-profit enterprises will have 25% of their taxable income counted for tax purposes, and will be taxed at a rate of 20% from January 1, 2023, to December 31, 2027 [3].

Core Viewpoint - The article discusses the revised regulations for the collection and management of union funds in Chongqing, which now require quarterly reporting and payment instead of semi-annual, effective from July 1, 2025 [2]. Group 1: New Regulations - The reporting and payment deadline for union funds has been changed to quarterly, with submissions due within 15 days after the end of each quarter [2]. - The first submission under the new regulations will be for the first half of 2025, due in July 2025 [2]. Group 2: Online Submission Process - To submit union fund payments online, users must log into the new electronic tax bureau and navigate to the relevant section for non-tax income declaration [2]. - There are two methods for submission: simplified declaration and form-filling declaration [4][6]. Group 3: Payment Process - After successful submission, users can proceed to make payments immediately or download/print the declaration form for their records [6].

Group 1 - The article discusses the process for tax deduction when a company cannot obtain a compliant invoice due to the seller's business cancellation, emphasizing the importance of alternative documentation to prove the authenticity of the expense [6][7]. - Necessary documents for tax deduction include proof of the seller's business cancellation, contracts or agreements related to the transaction, and payment vouchers [6][7]. - The article references the regulations set forth by the State Administration of Taxation regarding tax deduction documentation, highlighting that specific documents are mandatory for substantiating expenses [6][7]. Group 2 - The article indicates that if a company has the required documentation, it can still claim tax deductions despite the inability to obtain a compliant invoice [7]. - It emphasizes the importance of maintaining compliance and integrity in tax matters, suggesting that companies should prepare the necessary documentation promptly [7][8].

Core Viewpoint - The article discusses the new tax policy aimed at supporting advanced manufacturing enterprises in China, specifically the VAT deduction policy that allows these enterprises to deduct an additional 5% from their payable VAT based on the current deductible input tax from January 1, 2023, to December 31, 2027 [5]. Group 1: Tax Policy Overview - The policy allows advanced manufacturing enterprises, defined as high-tech enterprises, to benefit from a 5% additional deduction on their VAT [5]. - The specific list of advanced manufacturing enterprises is determined by local industrial and information departments in conjunction with technology, finance, and tax authorities [5]. Group 2: Key Considerations for Enterprises - Enterprises must note that input tax amounts that cannot be deducted from the output tax cannot be included in the additional deduction [6]. - If an enterprise has already claimed the additional deduction, it must adjust the amount in the period when the input tax is transferred out [6]. - The calculation of the payable VAT must distinguish between different scenarios based on the deductible amounts [7]. Group 3: Additional Deduction Conditions - If the payable VAT is zero, the entire amount can be carried forward to the next period [7]. - If the payable VAT exceeds the deductible amount, the entire deductible amount can be used [7]. - If the payable VAT is less than or equal to the deductible amount, it can be reduced to zero, with any remaining balance carried forward [7]. Group 4: Restrictions and Compliance - Input tax related to exported goods and cross-border taxable activities cannot be included in the additional deduction [7]. - Enterprises that simultaneously qualify for multiple additional deduction policies can choose one but cannot apply them concurrently in the same period [7]. - Any fraudulent claims for the additional deduction will be dealt with according to relevant tax laws [7].

Core Viewpoint - The article emphasizes the importance of compliance with tax regulations and the risks associated with cash salary payments, highlighting that while cash payments themselves are not illegal, using them to evade tax obligations can lead to severe penalties [6][8]. Tax Regulations - Cash payments for salaries are permissible, but if used to conceal actual income and avoid tax withholding, it constitutes a violation of tax laws [6][7]. - According to the Personal Income Tax Law, employers must withhold or deduct taxes as required and maintain proper records of payments, which include cash, transfers, and other forms of payment [7]. Penalties for Non-Compliance - Tax authorities can pursue unpaid taxes from employers who fail to withhold taxes, imposing fines ranging from 50% to three times the amount of unpaid taxes [7]. - The article warns that attempting to evade taxes through cash payments can result in significant financial penalties, making compliance a more sustainable approach [8]. Invoice Regulations - Invoices must be issued accurately and in accordance with regulations, including proper documentation and timely issuance [13][14]. - Any discrepancies in invoicing, such as issuing invoices that do not reflect actual business transactions, are prohibited [15][16]. Invoice Management - Companies must establish a system for tracking invoice usage and cooperate with tax authorities for verification [20]. - Invoices must be stored and managed according to national regulations, with a retention period of five years for issued invoice stubs [22][25].

Group 1 - The article provides a guide on how to check whether a client's invoice has been selected for tax deduction through the electronic tax bureau or its app [1][9] - The steps to query invoices include logging into the electronic tax bureau, navigating to the invoice query section, and selecting the appropriate query conditions [1][3] - Users can view detailed information about the invoice status by clicking on the "details" link, which shows the current label information of the selected invoice [3][5] Group 2 - The article emphasizes the importance of understanding tax benefits and ensuring compliance to effectively utilize available tax incentives [14][15] - It discusses the differences in tax treatment for domestic and foreign R&D expenses, highlighting the calculation of deductible amounts for both types [14][17] - The article outlines the process for foreign investors to report reinvestment information and the necessary documentation required for tax credit eligibility [17][20]

Core Viewpoint - The article discusses the necessary steps and documentation required for taxpayers to apply for VAT exemption on cross-border sales of services or intangible assets, emphasizing the importance of proper documentation and compliance with tax regulations [5][11][13]. Group 1: Cross-Border Sales and VAT Exemption - Taxpayers can apply for VAT exemption on cross-border sales of services or intangible assets by providing a copy of the contract [5]. - Specific services eligible for VAT exemption include construction services, engineering supervision, and international transportation services, all of which must have supporting documentation [5][11]. - For international transportation services, proof of actual business occurrence and relevant tax agreements must be submitted [5]. Group 2: Documentation Requirements - Documentation required for VAT exemption includes proof of service location being outside the country and contracts indicating the service location [5]. - Taxpayers must also provide a declaration if they choose to waive the zero VAT rate and opt for tax exemption instead [5]. - For domestic units providing tourism services abroad, evidence of personnel traveling abroad must be submitted [5]. Group 3: Taxpayer Credit Rating System - The tax authority has established a credit rating system for taxpayers, categorized into five levels: A, B, M, C, and D, based on their compliance and creditworthiness [11][13]. - Taxpayers rated M will receive guidance on tax policies and management regulations from the tax authority [11][13].

欢迎扫描下方二维码关注: 新政速递 23 内税 缴费信用关联 D 组 如何判定 与修 23 52 ... > 哪些情形会被关联评价为D级? 由非正常户直接责任人员在认定为 01 非正常户之后注册登记、负责经营的经 营主体,会触发040104指标关联判为D 级。 時別连薇 "直接责任人员"是指经营主体被认 定为非正常户或者走逃（失联）户时，或 者经营主体的失信行为被税务机关记入失 信信息、纳税缴费信用判为D级时的法定 代表人、代表该经营主体从事民事活动的 负责人或者经人民法院生效裁判确定的实 际责任人等。 "注册登记、负责经营"是指以新注 册登记或变更的方式成为经营主体的法定 代表人、负责人等情形。 关联经营主体怎样才能解除D级? 蓝色柳林财税室 由D级经营主体的直接责任人员在 02 评为D级之后注册登记、负责经营的经 营主体,会触发040105指标关联判为D 级。 由走逃（失联）户直接责任人员在 03 认定为走逃(失联)户之后注册登记、 负责经营的经营主体,会触发040110指 标关联判为D级。 | 由非正常户直接 责任人员在认定 | 非正常户履行相应法律义务并由税务 | | --- | --- | | ■接 ...