Group 1 - The article discusses the procedures for correcting invoice selections in the tax system, emphasizing the importance of completing these actions within the reporting period to avoid overdue submissions [3][4][6] - It outlines the steps for reversing an incorrect "non-deductible selection" of invoices through the tax digital account, highlighting the need for careful handling of such selections [3][4] - The article also explains the process for reversing "export tax refund selections" depending on the status of the invoices, indicating that different actions are required based on whether the invoices have been used for tax refund applications [3][4] Group 2 - The article references tax policies related to key groups and self-employed veterans, detailing the limits and order of tax deductions for enterprises hiring these groups [9] - It mentions the exemption of value-added tax for organic fertilizer products, specifying the types of organic fertilizers that qualify for this exemption [11][12]

Core Viewpoint - The article discusses the implementation and calculation methods of individual income tax in China, specifically focusing on labor remuneration, manuscript remuneration, and royalties, providing detailed guidelines for tax withholding and payment [6][7]. Summary by Sections Tax Calculation Methods - Labor remuneration, manuscript remuneration, and royalties are categorized as one-time income or continuous income based on the frequency of receipt, with specific guidelines for each type [6]. - For labor remuneration and manuscript remuneration, if the income does not exceed 4,000 yuan, a deduction of 800 yuan is applied; if it exceeds 4,000 yuan, a deduction of 20% is applied [7]. Taxable Income and Rates - The taxable income for labor remuneration, manuscript remuneration, and royalties is calculated as the income amount after deducting expenses. Manuscript income is calculated at 70% of the total income [7]. - The applicable withholding tax rates for labor remuneration are progressive, ranging from 20% to 40%, while manuscript remuneration and royalties are subject to a flat rate of 20% [8]. Withholding Tax Table - A detailed withholding tax table is provided, indicating the taxable income brackets and corresponding withholding rates: - Income not exceeding 20,000 yuan is taxed at 20% - Income between 20,000 and 50,000 yuan is taxed at 30% with a deduction of 2,000 yuan - Income exceeding 50,000 yuan is taxed at 40% with a deduction of 7,000 yuan [8].

Tax Policies Summary - The article discusses various tax exemptions related to the transfer of real estate and property rights among family members, particularly in the context of marriage and inheritance [3][5][6][7][8]. - It highlights that personal transfers of real estate and land use rights between spouses are exempt from value-added tax (VAT), additional taxes, and personal income tax [3][4][5]. - The article specifies that the transfer of property through gifting to direct relatives or those with caregiving obligations is also exempt from land value tax [6]. - It mentions that during the marriage, changes in property ownership between spouses do not incur deed tax [7]. - Furthermore, it clarifies that adding a spouse's name to a property purchased before marriage does not require tax payment [8]. Tax Compliance and Procedures - The article emphasizes the importance of carrying necessary documents such as identification, marriage certificates, and property ownership certificates when handling property-related tax matters [8]. - It also notes that transferring jointly owned property incurs the same tax fees as regular second-hand property transactions [8]. Tax Service Regulations - The article outlines the scope of tax-related professional services, including tax declaration assistance, general tax consulting, and tax compliance planning [18][19]. - It categorizes these services into general and specific tax professional services, indicating a structured approach to tax service management [19].

Group 1 - The article provides a detailed guide on how to use the Natural Person Electronic Tax Bureau's web portal for tax declaration related to personal invoices [3][4][5] - It outlines the steps for associating invoices with tax declarations, including logging in, selecting invoices, and generating declaration information automatically [3][4] - The article mentions the existence of a whitelist for individuals who have been pre-approved for issuing labor remuneration invoices, which simplifies the tax declaration process [5] Group 2 - The article references a tax exemption policy for organic fertilizer products, stating that since June 1, 2008, taxpayers producing and selling organic fertilizers are exempt from value-added tax [15] - It defines organic fertilizers, organic-inorganic compound fertilizers, and biological organic fertilizers, highlighting their components and functions [15][16] - The article discusses tax policies for enterprises hiring key groups, indicating that any unutilized tax deductions can be carried over to the next fiscal year [20]

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Core Viewpoint - The article provides a detailed guide on how taxpayers can adjust their invoice limits through the electronic tax bureau due to increased business volume, ensuring they have sufficient invoice capacity for their operations [2][4]. Group 1: Invoice Limit Adjustment Process - Taxpayers can log into the electronic tax bureau and navigate to the "Invoice Limit Adjustment Application" section to initiate the process [2][3]. - In the "New Application" page, basic information is automatically populated, and taxpayers must select the type of adjustment (short-term) and specify the amount needed [4][6]. - Required supporting documents include purchase contracts or other materials that verify transaction authenticity, as well as fixed asset documentation [7][8]. Group 2: Application Submission and Review - After filling out the application and uploading necessary attachments, taxpayers can submit their adjustment request and await manual review by tax authorities [8][7]. - The application process emphasizes the importance of providing clear and accurate information to facilitate approval [4][6]. Group 3: Additional Services - Taxpayers are encouraged to utilize online services through the electronic tax bureau or its app for convenience, with options for remote assistance available if needed [24][25]. - The article highlights the importance of real-name verification and the need for taxpayers to stay informed about their tax obligations and rights [22][21].

Core Viewpoint - The article discusses common misconceptions regarding the application of small and micro enterprise income tax preferential policies, aiming to clarify the correct understanding and application of these policies [2][3]. Group 1: Misconceptions about Small and Micro Enterprises - The criteria for determining small and micro enterprises are the same for industrial and other enterprises, with annual taxable income not exceeding 3 million yuan, a workforce not exceeding 300 people, and total assets not exceeding 50 million yuan [3]. - Small and micro enterprises must retain certain documentation for tax preference applications, including industry classification and calculations of workforce and total assets [5][6]. - Branch offices without legal person status must aggregate their income and tax calculations with the parent company to enjoy relevant tax benefits [7]. Group 2: Specific Tax Calculation Issues - The workforce count for labor dispatch units includes dispatched personnel, but to avoid double counting, the workforce of the dispatching unit does not include already dispatched personnel [8][10]. - There is a misconception that "taxable income" is equivalent to "actual profit," whereas taxable income is calculated based on total revenue minus non-taxable income and allowable deductions [11][12]. Group 3: Policy References - The article references several key policy documents that govern the tax preferential policies for small and micro enterprises, including notices from the Ministry of Finance and the State Administration of Taxation [13].

Core Viewpoint - The article emphasizes the importance of tax policies and regulations for businesses in Tianjin, particularly regarding property tax for self-built factories and temporary structures during construction [1][2][3]. Tax Obligations and Exemptions - Temporary structures built for construction purposes, such as worker rest areas, are exempt from property tax during the construction period [1]. - Property tax for newly constructed buildings begins from the month following the completion and acceptance of the building [2]. - If a building is used before acceptance, property tax is applicable from the month following its use [3]. Property Tax Calculation - Property tax is calculated based on the remaining value of the property after deducting 10% to 30%, with the specific deduction percentage determined by local government regulations [5]. - In Tianjin, the property tax is calculated based on the original value of the property as recorded in accounting books, minus a 30% deduction [5]. Tax Incentives for Small Enterprises - From January 1, 2023, to December 31, 2027, small-scale taxpayers, small and micro enterprises, and individual businesses can benefit from a 50% reduction in property tax [7].

Core Viewpoint - The article discusses the tax policies and standards for small and micro enterprises in China, particularly focusing on the criteria for tax reductions and the necessary documentation for compliance [9][13]. Group 1: Tax Standards for Small and Micro Enterprises - As of January 1, 2019, the criteria for determining small and micro enterprises are unified for industrial and other enterprises, with annual taxable income not exceeding 3 million yuan, a workforce not exceeding 300 people, and total assets not exceeding 50 million yuan [9]. - Small and micro enterprises can enjoy tax reduction policies without the need to retain backup materials for tax declaration [11]. Group 2: Documentation Requirements - To qualify for the small and micro enterprise tax reduction policy, the following documentation must be retained for review: 1. A statement indicating that the industry engaged in is not restricted or prohibited 2. The calculation process for the number of employees 3. The calculation process for total assets [13]. Group 3: Tax Calculation for Branches - Secondary branches that are treated as independent taxpayers can also benefit from the small and micro enterprise income tax reduction policy. However, since branches do not have legal person status, their operating conditions must be consolidated into the parent company's total, which will then calculate the taxable amount and enjoy relevant preferential policies [15]. Group 4: Employee Count Considerations - For labor dispatch units, the number of employees includes dispatched personnel. However, to avoid double counting, the number of employees for labor dispatch units does not include those already dispatched [19].

Group 1 - The article discusses the advantages of "digital invoices," highlighting features such as automatic generation of invoice numbers at the time of issuance, which enhances efficiency [4][6] - It emphasizes the "intelligent allocation of invoice limits," where businesses no longer need to apply for invoice quotas through tax authorities; instead, the system automatically assigns limits based on credit and operational behavior [6] - The "automatic flow of tax digital accounts" is introduced, allowing businesses to deliver invoices electronically to customers through various methods, improving convenience and tracking [6][8] Group 2 - Compared to paper invoices, "digital invoices" offer more flexibility in terms of the number of invoices issued, with no restrictions on the number of invoices or single invoice limits within the monthly quota [8] - The article suggests that businesses with high customer traffic, such as stationery stores, will benefit significantly from the increased efficiency and flexibility of using "digital invoices" [8]