Core Viewpoint - The article discusses the tax exemption policy for agricultural products sold by farmers' cooperatives, highlighting the benefits for cooperative members and the specific regulations governing this exemption [2][3][5]. Group 1: Tax Exemption Policy - Farmers' cooperatives can sell agricultural products produced by their members without incurring value-added tax (VAT) [5][6]. - The agricultural products must be classified as primary agricultural products according to the relevant tax regulations [6][7]. Group 2: Cooperative Regulations - Farmers' cooperatives must be established and registered in accordance with the Law on Farmers' Professional Cooperatives of the People's Republic of China [6][7]. - The tax exemption policy is outlined in the official notifications from the Ministry of Finance and the State Administration of Taxation [7].

Group 1 - The article discusses the process of adjusting the invoice quota for taxpayers during the VAT declaration period, highlighting the importance of understanding how to utilize the available quota effectively [3][5][6] - Taxpayers can apply for a temporary adjustment of their invoice quota through the electronic tax bureau if their current quota does not meet their invoicing needs [3][5] - The article outlines the steps for applying for an adjustment, including logging into the electronic tax bureau, navigating to the invoice adjustment section, and submitting the necessary documentation [5][6][7] Group 2 - The article emphasizes the significance of completing VAT declarations before utilizing the remaining invoice quota from the previous month [3][5] - It provides detailed instructions on how to submit an adjustment request, including filling out required fields and uploading supporting documents [6][7] - The article mentions the possibility of withdrawing an application if needed and checking the status of the application through the electronic tax bureau [6][7]

Core Viewpoint - The article provides a comprehensive overview of the value-added tax (VAT) policies related to express delivery services, detailing the types of businesses involved, the definition of express services, and the applicable VAT rates for different types of taxpayers [1]. Group 1: Types of Businesses Involved - Express delivery companies are defined as those operating within the country and legally obtaining the necessary permits for express business operations [1]. - The article also mentions that branches and end-point service outlets of these companies, which are registered with postal management departments, are included in this definition [1]. Group 2: Definition of Express Services - Express services encompass activities such as collection, sorting, transportation, and delivery of packages within a promised timeframe, excluding mere transportation services [1]. - Specific services outlined include collection services (accepting packages), sorting services (classifying packages), and delivery services (handing over packages to designated addresses) [1]. Group 3: VAT Declaration for Express Services - Revenue from express services is subject to VAT under the category of "collection and delivery services" [1]. - The article clarifies that "collection and delivery services" fall under modern service logistics auxiliary services, which involve completing the collection, sorting, and delivery of letters and packages within a specified timeframe [1]. Group 4: VAT Rates - The current VAT policy stipulates that express delivery services are classified as logistics auxiliary services, with a VAT rate of 6% for general taxpayers and 3% for small-scale taxpayers [1].

Core Points - The article provides a detailed guide on how to obtain tax payment certificates through the electronic tax bureau, emphasizing the steps involved in the process [2][3][4] Tax Payment Certificate Process - Users can log into the electronic tax bureau and navigate to the section for tax payment certificates, where they can input the required query conditions such as payment dates [2] - The system allows users to select the relevant tax payment information and generate the certificate in PDF format or for printing [3] Tax Filing Reminders - Important tax filing dates for various taxes, including value-added tax and personal income tax, are outlined for November 2025, indicating specific deadlines for different tax obligations [11][12] - The article highlights the responsibilities of internet platform enterprises in handling tax withholdings and filings for their workers, including the necessary procedures for compliance [14][15] Implementation Timeline - The new regulations regarding tax withholding and filing for internet platform workers will take effect from October 1, 2025, as per the announcement by the State Taxation Administration [18] Online Services - The article encourages taxpayers to utilize online services through the electronic tax bureau or its app for convenience, with options for remote assistance available if needed [20][21]

Core Viewpoint - The article discusses the tax exemption policy for life insurance products with a duration of one year or more, detailing the types of insurance that qualify and the implications for insurance companies [2][3][6]. Group 1: Tax Exemption Policy - The policy exempts premium income from value-added tax (VAT) for life insurance products with a duration of one year or more [2]. - Qualifying insurance types include life insurance, pension annuity insurance, and health insurance, all of which must meet specific criteria [3][5]. Group 2: Eligibility and Conditions - Life insurance is defined as insurance based on the lifespan of individuals [3]. - Pension annuity insurance must provide benefits based on the insured's survival and cannot have a payout age lower than the national retirement age [3]. - Health insurance is defined as insurance that compensates for losses due to health-related issues [5]. Group 3: Implementation Details - Only insurance companies can benefit from this tax exemption; insurance agency enterprises are not eligible [6]. - Insurance companies must handle the input tax corresponding to the exempted items by making adjustments [6].

Group 1: Core Viewpoints - The article discusses the key points regarding the tax payment and invoicing for tourism companies under the differential taxation policy [1] Group 2: Differential Taxation Policy Details - The policy allows tourism service providers to calculate their sales amount by deducting certain expenses from the total price received [2] - The expenses that can be deducted include accommodation fees, catering fees, transportation fees, visa fees, ticket fees, and payments to other tourism companies [2] Group 3: Documentation Requirements - Valid documentation is crucial for differential deduction, including invoices for payments to domestic entities and signed receipts for payments to foreign entities [4] - If there are doubts about the signed receipts, notarized proof from foreign notary institutions may be required [4] Group 4: Tax Filing Steps - A sample process for tax filing is provided, including filling out specific forms and entering relevant sales amounts and tax rates [5][6] - The example illustrates how to report the sales amount and tax deductions accurately in the tax return forms [5][7]

Core Viewpoint - The article emphasizes the importance of adhering to tax regulations regarding invoice management and the consequences of non-compliance in tax deductions and reimbursements [10][12][16]. Invoice Management - It is prohibited to change the product name and amount on an invoice once it has been issued [10]. - Invoices that do not include the full name of the payer are not eligible for tax deductions, tax credits, export tax refunds, or financial reimbursements [12][16]. - For rental invoices, it is mandatory to include the detailed address of the property in the remarks section [13]. Policy References - The article cites several regulatory documents that govern invoice management, including: 1. "Invoice Management Measures of the People's Republic of China" 2. "Notice on Further Strengthening the Management of Ordinary Invoices" (National Taxation [2008] No. 80) [14]. 3. "Announcement on Tax Collection Management Matters Related to the Comprehensive Promotion of Business Tax to Value-Added Tax Pilot" (National Taxation Announcement 2016 No. 23) [15]. 4. "Announcement on Issues Related to the Issuance of Value-Added Tax Invoices" (National Taxation Announcement 2017 No. 16) [15].

欢迎扫描下方二维码关注： 近期，纳税人在使用电子税务局时遇到了一些常见问题，我们整理了官方解答，帮你快速解决！ 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 Answer 问题四 Answer 问题五 Answer 问题六 Answer 问题七 Answer 问题八 答：确认税源类型是否为土地（只能有出租不动产项目）。检查主营/辅营行业和税费种认定。如有出售业务，需先采集 房产税源或维护跨区税源税费种认定。 汇总表9c不为0导致申报报错怎么办？ 答：先查看8c栏次历史数据和本期9a数据，确认无误后，更正对应增值税申报表。 提示"未备案"，但又提示"已提交备案"无法重复申请？ 答：联系主管税务机关维护历史备案数据，再重新备案即可。 开具文书式完税证明时提示系统异常？ 答：填写属期时，务必同时填写"缴退款时间起止"，即可正常开具。 7月转为一般纳税人后，房产税、 城镇 土地使用税普惠减免为灰色？ 答 ...

Core Viewpoint - The article discusses the tax policies and procedures for internet platform enterprises regarding the withholding and filing of personal income tax and value-added tax for their workers, effective from October 1, 2025 [12][18]. Tax Policy Application - Internet platform enterprises are required to withhold and prepay personal income tax for workers who receive service income from them, following the guidelines set by the State Taxation Administration [12][15]. - Workers earning service income from internet platform enterprises can benefit from tax exemptions and reduced rates under certain conditions, such as the monthly sales amount being below 100,000 yuan for small-scale taxpayers [15]. Withholding and Filing Procedures - The process for internet platform enterprises to handle personal income tax withholding includes verifying the identity of workers and obtaining written consent before filing [16]. - For value-added tax and additional tax filing, internet platform enterprises must submit a declaration form by the 15th of the following month for the service income earned by workers [17]. Implementation Timeline - The new tax policies and procedures will come into effect on October 1, 2025, as outlined in the announcement by the State Taxation Administration [18].

Group 1 - The article discusses the process for taxpayers to apply for cross-regional migration, including the need to fill in migration information and submit necessary documents [3] - Taxpayers must manually input details such as the administrative division of the new location, the registered address, and any unrecouped personal income tax losses before clicking "Pre-check" [3] - After successful submission, taxpayers can track the status of their application through the tax information query system [3] Group 2 - Taxpayers can continue to offset prepaid taxes in the new location, and unrecouped losses can also be carried forward according to regulations [3] - The article outlines the procedure for issuing red invoices in case of errors in previously issued electronic invoices, including the need for confirmation from the customer if a special invoice was issued [14][15] - It emphasizes that if a mistake is found in an electronic invoice, the issuing company can directly generate a red invoice without waiting for customer confirmation, provided the invoice is not yet accounted for [15]