Group 1 - The article discusses the requirements for issuing VAT invoices for various services, including construction services, real estate sales, and rental of real estate, emphasizing the need to specify detailed information in the invoice remarks section [3][4][5]. - For real estate sales, it is necessary to include the property name, ownership certificate number, and detailed address in the invoice [4]. - When renting real estate, the detailed address must also be noted in the invoice remarks [4]. Group 2 - The article outlines the process for applying the differential taxation method for VAT, where taxpayers must enter the taxable sales amount and deductions into a new system that automatically calculates the tax amount [5]. - Insurance companies collecting vehicle and vessel taxes must specify tax information in the VAT invoice remarks, including insurance policy number and tax amounts [5]. - When selling prepaid cards, the seller must issue a regular VAT invoice and indicate "received prepaid card settlement amount" in the remarks, without issuing a special VAT invoice [5].

Core Viewpoint - The article provides a detailed guide on how authorized personnel can manage tax declaration permissions for individual income tax prepayment through the Natural Person Electronic Tax Bureau platform [2][8]. Group 1: Authorization Process - Legal representatives, financial officers, or personnel with withholding management authority can log into the Natural Person Electronic Tax Bureau to authorize individuals for personal income tax prepayment declaration [2][4]. - The process involves navigating to "Personal Information Management" and selecting "Tax Authority Management" to choose the enterprise for which permissions are to be granted [4][6]. - After entering the new authorized personnel's basic information and selecting the type of withholding authority, the authorization can be confirmed and completed [8]. Group 2: Tax Declaration Guidelines - The article outlines that starting from October 1, 2025, internet platform enterprises must report the identity and income information of operators and employees within the platform [19]. - It also mentions that the new corporate income tax prepayment declaration forms will be implemented for residents' enterprises, with specific adjustments to the reporting requirements [17][18]. Group 3: Online Services - Taxpayers are encouraged to use the electronic tax bureau or its app for tax-related services, with options for remote assistance available through the "Yueyue" online consultation service [23][24]. - The article emphasizes the importance of completing real-name authentication on the electronic tax bureau for accessing various tax services [25].

欢迎扫描下方二维码关注： 00000 010用品 哪些停车泊位经营权可以转让？ 城市道路和公共场所停车泊位,按照《中华人民共和 国道路交通安全法》及其实施条例规定,由公安机关 交通管理部门和城市建设主管部门负责统一规划和设 置。由公安机关交通管理部门确定需要经常调整和变 更的城市道路和公共场所停车泊位,不列入经营权拍 卖的范围。其它被拍卖经营权的停车泊位,因道路交 通管理的需要,应无条件地服从公安机关交通管理部 门的临时性调整和变更。 缴费主体 经合法程序取得城市道路和公共场所停车泊位经 营权的 个人 单位 本日 缴费标准和缴费期限 受让单位应依据合同或协议等约定的缴费金额、 缴费期限申报缴纳。 征收机关 从有利于提高非税收入征缴效率、降低征缴成 本、优化缴费服务、方便部门执法履职考虑,我 省设立的"利用政府投资建设的城市道路和公共 场地设置的停车泊位经营权转让收入" 起由税务部门统一征收。 2019年1月1日 I-I-I- 収取。安让早位仕提供停车服务收取得牛费可应依 法开具发票。 Q2.我单位刚通过拍卖方式取得停车泊位经营权, 如何申报这笔非税收入? 缴费人通过登录全国统一规范电子税务局,通过 【我要办税 ...

Group 1 - The article provides a detailed guide on how to handle tax declaration and clearance for businesses, including steps for submitting various tax forms and ensuring compliance with tax regulations [3][4][11]. - It emphasizes the importance of accurately reporting income and expenses when filing personal income tax forms A and B, and the necessity of confirming the status of the business before proceeding with tax submissions [4][11]. - The article outlines the process for modifying or canceling corporate income tax clearance reports, including the required steps to change or void submitted information [15][19][20]. Group 2 - The article explains the procedure for obtaining a tax clearance certificate for businesses that have not engaged in tax activities, detailing the steps to log into the electronic tax bureau and submit a request [24][25][29]. - It highlights the importance of ensuring all tax obligations are settled before attempting to cancel any tax clearance reports, as prior submissions may affect the ability to make changes [20][21]. - The article also mentions the need for businesses to report their corporate income tax within specified timeframes following the completion of liquidation processes [15][20].

Group 1 - The article discusses the regulations regarding the input tax deduction for domestic passenger transportation services, specifically for employees under labor contracts and dispatched workers [2][3] - It emphasizes that the input tax incurred from transportation services for dispatched workers should be deducted from the output tax by the employing unit [2] Group 2 - The article includes reminders about tax declaration deadlines and the implementation of new tax forms starting from October 1, 2025, for corporate income tax prepayment [13][14] - It mentions that internet platform enterprises are required to report identity and income information of operators and employees within the platform during October 2025 [15][16]

Core Viewpoint - The article discusses the tax exemption policies for agricultural, forestry, animal husbandry, and fishery projects, highlighting the benefits for farmers and businesses engaged in these sectors [4][5]. Tax Exemption Policies - Tax exemption applies to the cultivation of vegetables, grains, tubers, oilseeds, legumes, cotton, hemp, sugar crops, fruits, and nuts [4]. - Other exempt activities include the breeding of new crop varieties, cultivation of medicinal herbs, forestry, livestock and poultry farming, collection of forest products, and various agricultural services [4]. - Half tax rate applies to the cultivation of flowers, tea, and other beverage and spice crops, as well as marine and inland aquaculture [4]. Eligibility Criteria - To qualify for tax benefits, projects must adhere to the standards set by the National Economic Industry Classification [5]. - Projects listed in the restricted and eliminated categories of the Industrial Structure Adjustment Guidance Catalog are not eligible for tax exemptions [5]. - Businesses engaged in multiple projects with different tax treatments must calculate their exempt projects separately and allocate expenses reasonably [5].

Group 1 - The article discusses the unified collection of new student information for insurance registration by schools, highlighting the convenience for students [2] - The personal payment standard for college students under the urban and rural resident basic medical insurance for the year 2026 is set at 400 yuan per person [2] - Students can pay their insurance fees in a lump sum upon enrollment, and if there are adjustments to the payment standard during the payment period, no additional payment is required [2] Group 2 - The article provides two convenient payment methods for students: self-service payment through the "Dalian Natural Person Social Security Payment" WeChat mini-program or through school registration [2]

Group 1 - The article discusses various issues related to tax declaration and the electronic tax system, highlighting common problems users face when submitting tax-related information [1][2][3] - It emphasizes the importance of ensuring that tax identification and registration details are accurate to avoid errors during the submission process [2][3] - The article provides solutions for specific issues, such as delays in data synchronization and the need for tax type recognition by the tax authority [2][3] Group 2 - It mentions that the new electronic tax bureau currently supports tax refund applications only for the last three years, which may limit users' ability to claim older refunds [2][3] - The article outlines the necessity for users to verify their tax identification details with banks to ensure consistency and avoid validation failures [2][3] - It also addresses technical issues users may encounter, such as file format errors and data entry problems, suggesting specific software for opening CSV templates [3]

Core Viewpoint - The article discusses the preferential tax policy for agricultural loans provided by China Postal Savings Bank's Rural Financial Division, allowing eligible branches to choose a simplified tax method for VAT calculation at a rate of 3% on interest income from agricultural loans [4][5]. Group 1: Policy Details - The policy is applicable until December 31, 2027, for branches under the Rural Financial Division of China Postal Savings Bank in various provinces and municipalities [4]. - Eligible agricultural loans include those provided to farmers, rural enterprises, and various rural organizations, which can opt for the simplified VAT calculation method [5][6]. Group 2: Eligibility Criteria - Farmers are defined as individuals residing in rural areas for over one year, including those in townships and certain collective households [5][9]. - Loans to rural enterprises and organizations must be registered in rural areas to qualify for the tax benefits [5][9]. Group 3: Policy Basis - The policy is based on announcements from the Ministry of Finance and the State Administration of Taxation regarding the extension of tax incentives for agricultural loans [8][10].

Group 1 - The article discusses the promotion of inclusive finance development, specifically focusing on tax exemptions for loans between financial institutions and small and micro enterprises [1][4]. - Financial institutions and small and micro enterprises will be exempt from stamp duty on loan contracts signed before December 31, 2027 [1][4]. - The criteria for small and micro enterprises are defined according to the "Standards for Classification of Small and Medium-sized Enterprises" issued by the Ministry of Industry and Information Technology [2][8]. Group 2 - The total assets and number of employees of small and micro enterprises are determined based on their actual status at the time of loan issuance [2]. - The revenue indicator for these enterprises is calculated based on the cumulative revenue over the 12 months prior to the loan issuance [2][3]. - If the enterprise has not been in operation for 12 months, the annual revenue is calculated using a specific formula [3].