Core Viewpoint - The article addresses common misconceptions regarding property tax and urban land use tax obligations for both individuals and businesses, emphasizing the importance of understanding tax responsibilities to avoid compliance issues [1][2][3]. Group 1: Property Tax Misconceptions - Misconception 1: Properties without a property certificate are exempt from property tax. In fact, property tax must be paid regardless of certificate status if the individual or entity is a taxpayer [1]. - Misconception 2: Properties under financing leases do not incur property tax. The lessee is responsible for paying property tax based on the property’s residual value starting from the month following the contract date [2]. - Misconception 3: Businesses using other entities' properties without rent do not need to pay property tax. Such businesses must pay property tax based on the property’s residual value [2]. Group 2: Urban Land Use Tax Misconceptions - Misconception 1: Underground buildings are exempt from urban land use tax. These buildings are subject to tax, calculated based on the area specified in the land use certificate or the vertical projection area if no certificate is available [2]. - Misconception 2: Renting collective land does not incur urban land use tax. Entities directly leasing collective land are required to pay this tax [3]. - Misconception 3: All areas are subject to the same urban land use tax rates. The tax rates vary by classification, with six different levels ranging from 25 yuan to 1.5 yuan per square meter annually [3].

Group 1 - The article discusses the consequences of being classified as a non-compliant taxpayer, including public announcements by tax authorities and restrictions on invoice usage [3][4] - Taxpayers identified as non-compliant will have their tax registration certificates invalidated after three months, and their credit rating will be downgraded to D level [3][4] - Non-compliant taxpayers will face restrictions on export tax refunds and may have their tax debts pursued by tax authorities [4] Group 2 - Taxpayers can automatically regain compliant status by rectifying overdue declarations and paying fines without needing to apply for reinstatement [4] - The article emphasizes the importance of tax compliance to avoid being classified as a non-compliant taxpayer and the subsequent negative impacts [4]

Group 1 - The article provides a step-by-step guide on how to log into the individual electronic tax bureau and submit tax declarations for individual business operators [1][2]. - It details the process of correcting previously submitted tax declarations, including selecting the tax period and modifying the profit information [4][6]. - The article emphasizes the importance of ensuring that any corrections made to past declarations are followed by the necessary adjustments to subsequent tax filings for the same year [6][8]. Group 2 - It explains the different VAT rates applicable to landscaping services, specifically that services related to planting should be taxed at 9%, while maintenance services should be taxed at 6% [14][15]. - The article clarifies that if a contract includes both types of services, the amounts must be separately stated to apply the correct tax rates; otherwise, the higher rate of 9% will apply [15]. - It discusses the VAT tax incentives for second-hand car dealers, stating that they can benefit from a reduced VAT rate of 0.5% under certain conditions [17][18].

Group 1 - The article discusses the frequent need for issuing invoices in small businesses, highlighting the inconvenience caused by multiple small transactions requiring separate invoices [4][5][6] - It suggests a solution where businesses can consolidate their invoices at the end of the month, provided that the total amount is clear and based on genuine transactions [6] - The article emphasizes the importance of understanding tax regulations related to invoice issuance and encourages readers to follow the relevant tax authority for more information [6][7] Group 2 - The article outlines the organizational structures of tax advisory firms, specifically partnership and limited liability forms, and the distinctions between them [9][11] - It details the requirements for registering a tax advisory firm, including the necessity for partners or shareholders to be tax advisors, certified public accountants, or lawyers, with tax advisors making up more than 50% [11][14] - The article clarifies that partners or shareholders in tax advisory firms do not necessarily have to be natural persons, as technology and consulting companies can also qualify [12][14]

Group 1 - The article discusses the requirements for issuing and receiving VAT invoices, emphasizing the importance of correctly filling out the remarks section to ensure compliance with tax regulations [2][3]. - Taxpayers must provide detailed information in the remarks section of VAT invoices, including property names and addresses, to avoid issues with tax deductions [2][3]. - The article highlights that failure to comply with the regulations regarding the remarks section can lead to invoices being deemed non-compliant and not eligible for tax deductions [3]. Group 2 - The article outlines the conditions for establishing a tax consulting firm, including the requirement that partners or shareholders must be tax professionals, certified accountants, or lawyers, with tax professionals making up more than 50% [8][10]. - It specifies that the legal representative of a limited liability tax consulting firm must be a tax professional, and partners cannot serve in more than one firm simultaneously [10][15]. - The article also mentions that technology and consulting companies can also serve as partners or shareholders in tax consulting firms if they meet certain conditions [12][16].

Group 1 - The "suspension with pay" period for employees injured at work or suffering from occupational diseases is generally not to exceed 12 months [2] - The duration of the suspension period is determined based on the recommendations from the medical institution treating the work injury, confirmed by the labor capacity appraisal committee [2] - The suspension period can be extended for serious injuries or special circumstances, but the extension cannot exceed 12 months [2] Group 2 - During the suspension with pay period, the employee's original salary and benefits remain unchanged and are paid monthly by the employer [4] - After the suspension period ends, if the employee still requires treatment, they will continue to receive work injury medical benefits [5] - Employees on suspension due to work injuries are not penalized regarding their annual leave entitlements, as such periods do not count against their annual leave [6]

Core Viewpoint - The article discusses the newly announced "Securities Settlement Risk Fund Management Measures," which will take effect on December 8, 2025, aimed at preventing and mitigating risks in the securities market and ensuring the safe operation of the securities registration and settlement system [2][6]. Summary by Sections Introduction - The purpose of the management measures is to safeguard the securities registration and settlement system and manage the securities settlement risk fund effectively [2]. Fund Definition and Sources - The securities settlement risk fund is established to cover losses incurred by securities registration and settlement institutions due to defaults, technical failures, operational errors, or force majeure [2]. - The fund will be sourced from 9% of the business income and profits of the securities registration and settlement institutions, along with specific contributions from settlement participants based on transaction volumes [3][8]. Fund Management and Usage - The fund's net asset total must not be less than 3 billion yuan. If the fund exceeds this amount at the end of a fiscal year, contributions from existing participants will be suspended for the following year [3][4]. - The securities registration and settlement institutions are responsible for the daily management and usage of the fund, ensuring safety and liquidity [4][6]. Fund Operations - The fund's assets must be accounted for separately from the institution's assets, and the fund's income will belong to the fund itself [4]. - The minimum payout limit for the fund is set at 20 million yuan, and the institutions must report any fund usage to the China Securities Regulatory Commission (CSRC) and the Ministry of Finance [4][5]. Risk Mitigation and Recovery - In cases of defaults, the fund will be utilized in a specific order, starting with contributions from the defaulting participant, followed by contributions from other participants, and finally, the institution's own contributions [5]. - Institutions must establish internal management systems to minimize risk incidents and ensure compliance with relevant laws and regulations [5][6]. Amendments and Public Feedback - The management measures have been revised to enhance risk prevention capabilities and adapt to market developments. Key changes include adjustments to the contribution rates and the introduction of dynamic assessments of the fund's required scale [7][8]. - The public was invited to provide feedback on the revisions, which were generally well-received, indicating a positive outlook for the management of the risk fund [9].

Core Viewpoint - The article provides guidance on how to check the tax credit rating of a business and the criteria for being classified as an A-level taxpayer, emphasizing the importance of tax compliance for businesses in maintaining a good credit rating [2][4][7]. Group 1: Checking A-Level Taxpayer Status - Businesses can verify if a partner is an A-level taxpayer by accessing the list published by the tax authorities on the National Taxation Bureau's website [2]. - The A-level taxpayer list is updated monthly and includes businesses that have improved their rating through various evaluations [2]. Group 2: Querying Own Tax Credit Rating - Companies can check their own tax credit rating through the national unified electronic tax bureau, following specific operational steps [4]. Group 3: Criteria for Not Being Rated A-Level - Certain conditions disqualify businesses from being rated as A-level taxpayers, including: - Operating for less than three years [7]. - Having a previous year's rating of D [7]. - Reporting zero VAT for three consecutive months or a total of six months within the evaluation year [7]. - Failing to maintain proper accounting records as per national standards [7]. Group 4: Impact of Non-Punishment on Tax Credit Rating - If a business is not penalized by tax authorities under the "first violation not punished" policy, it does not affect their tax credit rating [7].

Core Viewpoint - The article discusses the tax treatment of various promotional activities conducted by companies, including discounts, "buy one get one free" offers, and pre-sale arrangements, emphasizing the importance of proper income recognition and tax obligations. Group 1: Tax Treatment of Discounts - For value-added tax (VAT), if the sales amount and discount amount are separately indicated on the same invoice, VAT can be levied on the discounted sales amount. If the discount is only noted in the remarks section, it cannot be deducted from the sales amount [1]. - For corporate income tax, discounts given to promote sales are considered commercial discounts, and the sales income should be determined based on the amount after deducting these discounts [1]. Group 2: Income Recognition for Promotional Offers - For "buy one get one free" promotions, the total sales amount should be allocated based on the fair value of each item sold to recognize the sales income [3]. - For promotions like "spend 300 get 20 off" or "spend 500 get 50 off," the income should be recognized after deducting the promotional discounts from the total sales [2]. Group 3: Pre-sale Arrangements - For VAT, the tax obligation arises on the day the goods are dispatched. However, for large machinery, ships, and aircraft with a production cycle exceeding 12 months, the obligation occurs on the date of receiving prepayments or as per the written contract [4][5]. - For corporate income tax, income should be recognized when the goods are dispatched, regardless of the pre-sale arrangement [4][5].

Group 1 - The article discusses the vehicle and vessel tax (车船税) applicable in Xinjiang Uygur Autonomous Region, detailing the specific tax amounts based on engine displacement and vehicle type [3][6][8] - The tax rates for different engine displacements are outlined, with vehicles over 4.0 liters facing the highest tax rate of 1800 yuan, while those between 2.0 to 2.5 liters are taxed at 720 yuan [3] - The tax is an annual property tax, and regardless of vehicle usage, it must be paid on time within the calendar year from January 1 to December 31 [6][8] Group 2 - Tax payment can be conveniently made through insurance companies, which are responsible for collecting the vehicle tax when charging for mandatory third-party liability insurance [4][5] - Taxpayers must pay the tax at the location of vehicle registration or the location of the tax withholding agent, and cannot pay it at tax offices in other provinces [7][8] - If a vehicle is sold, the tax already paid for that year is not refundable, and the new owner does not need to pay again for the same tax year [8]