Group 1 - The article discusses the establishment of a unified electronic tax bureau system across various provinces in China, aimed at improving tax administration efficiency [2] - It highlights the steps for individuals and businesses to access the electronic tax services, including selecting the appropriate login method [2] - The article emphasizes the importance of standardized electronic tax services for enhancing taxpayer experience and compliance [2] Group 2 - The article provides a list of provinces and municipalities that are part of the unified electronic tax bureau initiative, indicating a nationwide effort [2] - It mentions the specific login options available for different user types, such as "enterprise business" and "individual business" [2] - The article encourages readers to engage with the electronic tax services for better tax management and compliance [2]

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Core Viewpoint - The article provides a detailed guide on the process for a group company to file for tax exemption on goods deemed as self-produced, emphasizing the necessary documentation and steps for member enterprise registration with the tax authority [1][4]. Group 1: Required Documentation - The group company headquarters must provide the following documents for registration with the tax authority: 1. "Group Company Member Enterprise Registration Form" and electronic declaration data [3]. 2. Copies of the business licenses of the group company headquarters and its controlled production enterprises [3]. 3. Copies of the articles of association of the group company headquarters and its controlled production enterprises [3]. 4. Any other documents required by the tax authority [3]. Group 2: Registration Process - Upon submission of complete and compliant documentation, the tax authority should register the group company on the spot [4]. - If the documentation does not meet the requirements, the tax authority must inform the company once, allowing for corrections before registration [4]. - After registration, the tax authority will forward the "Group Company Member Enterprise Registration Form" to the tax bureau of the group company headquarters and the member enterprises based on their locations [4]. Group 3: Electronic Tax Bureau Operations - The registration process can be completed through the new electronic tax bureau by following these steps: 1. Log in to the new electronic tax bureau and navigate to "Tax Handling" > "Export Tax Rebate Management" > "Export Tax Rebate (Exemption) Enterprise Qualification Information Report" > "Group Company Member Enterprise Registration" [5][7]. 2. Add controlled enterprise information, delete selected enterprise information, and upload necessary documents [7]. 3. After data entry, submit the information to the core tax management system [8]. Group 4: Querying Registration Status - To check the status of the registration, log in to the new electronic tax bureau and navigate to "Query" > "One-stop Query" > "Export Tax Rebate Related Information Query" > "Tax Rebate Review Progress Query" [9]. - Users can filter the query by entering "Item Name," "Application Date," "Reporting Period," "Declaration Batch," and "Item Status" [10]. - Once the relevant item is found, users can view the processing status, download related documents, and evaluate the handling of the matter [11].

Group 1 - General taxpayers selling real estate acquired before April 30, 2016, can choose to apply the simplified tax method, calculating the taxable amount at a rate of 5% based on the total price and additional fees minus the original purchase price or the value at acquisition [2][3][5] - For self-built real estate acquired before April 30, 2016, general taxpayers can also opt for the simplified tax method, with the taxable amount calculated at a rate of 5% based on the total price and additional fees [2][4][5] Group 2 - General taxpayers renting real estate acquired before April 30, 2016, can choose the simplified tax method, with a taxable amount calculated at a rate of 5% [5][7][9] - If the rented property is located in a different county (city) from the taxpayer's institution, tax must be prepaid at the property location before filing with the local tax authority [5][8][9] Group 3 - Taxpayers transferring land use rights acquired before April 30, 2016, can choose the simplified tax method, calculating the taxable amount at a rate of 5% based on the total price and additional fees minus the original price of the land use rights [10][11] - Real estate enterprises selling self-developed old projects can opt for the simplified tax method, with the taxable amount calculated at a rate of 5% based on the total price and additional fees, without deducting the corresponding land price [12][15][16] Group 4 - Real estate enterprises renting self-developed old projects can also choose the simplified tax method, with a taxable amount calculated at a rate of 5% [17][18][21] - Similar to sales, if the rented property is in a different county (city) from the institution, tax must be prepaid at the property location before filing with the local tax authority [17][20][21] Group 5 - General taxpayers providing human resource outsourcing services can choose the simplified tax method, calculating the taxable amount at a rate of 5% [22][25] - Taxpayers providing labor dispatch services can opt for differential taxation, calculating the taxable amount based on total price and additional fees minus wages and benefits paid to dispatched employees [26][28]

Core Points - The Ministry of Finance has approved the implementation plan for the outbound tax refund policy for foreign travelers in Dalian, effective from July 1 [2] - The policy aims to facilitate foreign travelers in obtaining tax refunds on eligible purchases made in Dalian [2] Summary by Sections Eligibility for Tax Refund - Foreign travelers must meet the following conditions to apply for a tax refund: - The total amount of tax refund items purchased in the same store on the same day must reach 200 RMB [4] - The purchased items must not have been used or consumed at the time of departure [4] - The departure date must be within 90 days of the purchase date [4] - The purchased items must be carried or checked in by the traveler when leaving the country [4] Eligible Items for Tax Refund - Tax refund items refer to personal goods purchased by foreign travelers that meet the refund conditions, excluding: - Items listed in the "Prohibited and Restricted Items for Entry and Exit" [5] - Items that are exempt from VAT under the tax exemption policy [5] - Other items as specified by the Ministry of Finance, Customs, and the State Taxation Administration [5] Calculation of Tax Refund Amount - The refundable amount is calculated based on the VAT-inclusive invoice amount of the purchased items: - Refundable VAT amount = Invoice amount (including VAT) × Refund rate - Refund agency handling fee [6] Example of Tax Refund Calculation - For a traveler who purchases an item for a total of 565 RMB with a VAT rate of 13%, the applicable refund rate is 11%. After deducting a 2% handling fee, the traveler can receive a refund of 50.85 RMB [7][8] Refund Currency and Methods - The refund currency is RMB [8] - Refund methods include cash and bank transfer; for amounts exceeding 20,000 RMB, only bank transfer is allowed [8] Process for Obtaining Tax Refund - Travelers must request a tax refund application form and sales invoice from the tax refund store after making a purchase [8] - At the departure point, travelers must present the tax refund items, application form, and sales invoice for customs verification [8] - The tax refund is processed by agencies located in the departure area, where travelers must provide necessary identification and documentation [8]

欢迎扫描下方二维码关注： 山西省财政厅 国家税务总局山西省税务局关于调整运城市城镇土地使用税应税范围及适用税额的通知 晋财规税〔2025〕1号 运城市人民政府： 《运城市人民政府关于申请调整运城市部分城镇土地使用税应税范围和适用税额的函》收悉。根据 《中华人民共和国城镇土地使用税暂 行条例》 和《山西省实施〈中华人民共和国城镇土地使用税暂行条例〉办法》规定，同意你市对城镇土地使用税应税范围及适用税额进行调 整，具体调整方案见附件《山西省城镇土地使用税应税范围及适用税额表（运城市）》。 本通知执行期限为2025年7月1日至2027年12月31日。调整后的收入仍按原级次、原科目入库。《山西省财政厅 国家税务总局山西省税务 局关于延续全省城镇土地使用税税额标准下调政策的通知》（晋财税〔2023〕10号）中关于运城市的内容同时废止。 附件：山西省城镇土地使用税应税范围及适用税额表（运城市） 山西省财政厅 国家税务总局山西省税务局 2025年5月12日 （此件主动公开） 附件 | | | | and the controlled of the contribution of the comments of the co ...

Core Viewpoint - The article discusses the implications of non-compliant invoices on corporate tax deductions and provides guidance on how companies can rectify such issues to ensure tax compliance [7][8]. Group 1: Non-compliant Invoices - Non-compliant invoices, including those that are privately printed, forged, altered, or improperly filled out, cannot be used as tax deduction vouchers [7]. - Companies must request compliant invoices before the end of the annual tax settlement period to ensure that genuine expenses can be deducted [7][8]. Group 2: Procedures for Rectification - If a company encounters a situation where the other party has been deregistered, it can still deduct expenses by providing specific documentation to prove the authenticity of the expenditure [5]. - Essential documents required include proof of the inability to obtain compliant invoices, relevant contracts, non-cash payment vouchers, transportation proof, internal inventory records, and accounting records [5][8]. Group 3: Policy References - The article references the National Taxation Administration's regulations regarding tax deduction vouchers, emphasizing the importance of compliance and the procedures for rectifying non-compliance [7].

Group 1 - The article emphasizes the urgency of completing the 2024 individual income tax reconciliation and business annual inspection by the deadline today [2][3][4] - Failure to complete the tax reconciliation may result in penalties, including the recovery of unpaid taxes and additional late fees, which will be noted in the taxpayer's record [4][5][6] - Businesses and individual entrepreneurs must prioritize the annual inspection to avoid being listed in the operating abnormality directory or facing other penalties [5][6] Group 2 - The article provides a detailed guide on the individual income tax reconciliation process, including preparation steps and common pitfalls [7][9][10] - It highlights the importance of understanding special deductions and the necessary documentation required for successful tax filing [9][10] - The article also addresses potential issues with tax refunds and the procedures for correcting or amending tax filings [9][10]

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Core Viewpoint - The article discusses the implementation of the "Credit Code" for tax-related professional service institutions and personnel, as outlined in the "Management Measures for Tax-related Professional Services (Trial)" issued by the State Taxation Administration, effective from May 1, 2025 [4][8]. Group 1: Policy Overview - The "Credit Code" will be assigned to tax-related professional service institutions and personnel, utilizing information technology for management [4]. - The Credit Code is presented in a QR code format, which displays the holder's basic information and credit status upon scanning [5]. Group 2: Application Process - Tax-related professional service institutions must submit basic information and make a credit commitment to obtain their Credit Code [6]. - Tax service personnel must undergo real-name authentication through electronic tax services to acquire their Credit Code [7]. Group 3: Usage Guidelines - Institutions and personnel are required to actively display their Credit Code when providing services, thereby enhancing transparency and accountability [11]. - The Credit Code can be showcased through various channels, including websites, public accounts, promotional materials, and contracts [11]. Group 4: Eligibility Criteria - To apply for the Credit Code, tax-related professional service institutions must meet specific conditions, such as having a normal tax registration status and not being listed in the dishonesty record [15]. - Tax service personnel must also fulfill certain criteria, including being employed by a compliant institution and having credit points [15].