Core Viewpoint - The article provides a detailed guide on the process of tax credit restoration for taxpayers who have experienced credit downgrades due to overdue reporting of financial statements, emphasizing the importance of timely submissions to maintain tax credit ratings [4][5][8]. Group 1: Steps for Tax Credit Restoration - Step 1: Taxpayers must log into the electronic tax bureau to submit overdue financial statements in chronological order if multiple periods are affected [4]. - Step 2: After submitting the overdue reports, taxpayers can apply for credit restoration by selecting the relevant year and providing reasons for the request [5]. - Step 3: Taxpayers can check the status of their application within 15 working days after submission to receive feedback from the tax authority [6]. Group 2: Preventive Measures - Taxpayers are encouraged to avoid credit downgrades by adhering to reporting deadlines, with quarterly reports due in January, April, July, and October, and annual reports due between January 1 and May 31 of the following year [8]. - New businesses must complete financial accounting system filings before submitting reports to avoid issues [8]. Group 3: Contact Information and Support - For assistance, taxpayers can call the tax service hotline at 12366 or use the "intelligent consultation" feature on the electronic tax bureau for guidance [9]. Group 4: Policy References - The article references the "Tax Collection and Administration Law of the People's Republic of China" and the "Announcement on Taxpayer Credit Management Measures" by the State Administration of Taxation as the legal basis for the procedures outlined [10][26].

Group 1 - The article discusses issues related to tax reporting and compliance for businesses, specifically regarding local tax payment identification and branch reporting requirements [3] - It highlights the importance of correctly selecting the "local payment identification" option to ensure proper tax filing for branches [3] - The article provides solutions for common issues faced during tax reporting, such as the inability to submit tax returns due to pending submissions from the main entity [3] Group 2 - The article addresses the vehicle tax declaration process, particularly the issue of entering trailer information and the requirement for engine displacement [5] - It clarifies that when the vehicle type is selected as "trailer," the engine displacement is not a mandatory field and can be left blank to avoid errors [6] - The article also discusses the process for handling cross-regional migration applications and the necessary steps to resolve issues related to unreported social insurance fees [6] Group 3 - The article outlines the regulations regarding the management of tax collection fees, emphasizing the deadline for submitting related materials to tax authorities [12] - It specifies that failure to submit the application for tax collection fees by the deadline will be considered as a waiver of the right to claim those fees [12] - The article details the operational guidelines for applying for the refund of personal income tax withholding fees, including the necessary steps and deadlines [18][27]

Group 1 - The article discusses the classification of professional qualifications in China, which can be divided into two categories: entry-level qualifications and competency evaluation qualifications [2][3] - Entry-level qualifications are established based on laws or decisions from the State Council and require certification for individuals to engage in related business activities [4] - Competency evaluation qualifications are characterized by their professional and social applicability, with high technical skill requirements, but are not linked to employment or entrepreneurship [5] Group 2 - According to the notice from the Ministry of Human Resources and Social Security, professional qualifications are managed through a catalog system, where only qualifications listed in the catalog are permitted, and those outside cannot be recognized [7] - Only entry-level qualifications are mandatory for individuals to hold a certificate to work in their respective fields, while "certificate hanging" is illegal and prohibited by the state [8] - The article mentions that competency evaluation qualifications that have exited the national catalog are not canceled but are now recognized through social validation, and previously issued certificates remain valid [9]

Group 1 - The industries not applicable for the R&D expense tax deduction policy include tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, entertainment, and other industries as specified by the Ministry of Finance and the State Administration of Taxation [3] - The latest version of the national economic industry classification is GB/4754-2017, which is used to determine the applicability of the policy [3] Group 2 - Activities that cannot be included in R&D activities for tax deduction purposes include routine upgrades of products/services, direct application of research results, technical support provided after commercialization, simple changes to existing products or processes, market research, quality control, and research in social sciences, arts, or humanities [5] - R&D activities are defined as systematic activities aimed at acquiring new scientific and technological knowledge, creatively applying this knowledge, or substantially improving technology, products, services, or processes [5] Group 3 - Companies must adhere to national financial accounting standards for accounting treatment of R&D expenses and maintain auxiliary accounts for R&D projects to accurately collect and account for deductible R&D expenses [7] - Companies should separately account for R&D expenses and operational expenses, ensuring accurate and reasonable allocation of all expenditures [7]

Core Points - The implementation of the "Tax Payment Credit Management Measures" integrates payment information into the credit evaluation system, with annual evaluations conducted by tax authorities in April for the previous year [2] Group 1: Credit Evaluation and Review - Taxpayers can apply for a review of their credit evaluation results before the next annual evaluation if they have objections, with the review to be completed within 15 working days [3] - The measures enhance the ability to rectify minor credit violations, allowing for a full score recovery if corrected within 3 days [4] - A gradual repair mechanism for unpaid taxes is established, encouraging timely payment through a comprehensive calculation of repair points based on the proportion and timeliness of tax payments [4] Group 2: Credit Repair Mechanisms - The new measures introduce "overall credit repair" for entities with no new violations for over six months, allowing for monthly score recovery [5] - Specific conditions for direct D-level indicators have been detailed, with waiting periods for credit repair categorized into 3, 6, and 12 months, reflecting a more nuanced approach to credit repair [5] Group 3: Incentives and Management Measures - A-level taxpayers receive various incentives, including public recognition, score increases, and access to expedited services for tax matters [6] - D-level taxpayers face strict management measures, including limitations on invoice usage and increased monitoring [8] - D-level evaluations remain for two years, with additional penalties for subsequent evaluations based on annual performance [9]

Group 1 - The article outlines the taxation method for individual businesses, stating that taxable income is calculated as the total annual income minus costs, expenses, taxes, losses, and other allowable deductions [2] - It specifies that the total income for individual businesses includes various forms of revenue such as sales income, service income, property transfer income, interest income, rental income, donations, and other income [2] - Other income includes asset appreciation, unreturned deposits over one year, irrecoverable payables, recovered bad debts, debt restructuring income, subsidies, penalties, and exchange gains [2] Group 2 - The article provides a reminder about the tax declaration deadlines for various taxes, including value-added tax, corporate income tax, and personal income tax, which are due on specific dates each month [7] - It mentions that the taxable entity for vehicle and vessel tax in 2026 will be individuals [9] - The article emphasizes the importance of electronic tax services, encouraging taxpayers to use online platforms for tax declaration and payment [19][20]

Core Viewpoint - The article discusses the applicability of tax incentives for small and micro enterprises, emphasizing that certain tax benefits can be enjoyed simultaneously under specific conditions [10]. Group 1: Tax Incentives - Enterprises can simultaneously enjoy various tax incentives as long as they meet the stipulated conditions, except for certain corporate income tax preferential policies that cannot be combined [10]. - An example is provided where a company engaged in electronic component R&D qualifies as a small and micro enterprise and can benefit from both the small and micro enterprise tax reduction and the additional deduction for R&D expenses [11][12]. Group 2: Example Case - The example illustrates a company with 80 employees and total assets of 10 million yuan, with a taxable income of 2.6 million yuan, which meets the criteria for small and micro enterprises [11]. - The company incurred 1 million yuan in eligible R&D expenses, allowing it to apply for both the small and micro enterprise tax reduction and the R&D expense deduction simultaneously during its annual corporate income tax declaration [12].

欢迎扫描下方二维码关注： 根据《国家税务总局 财政部 中国人民银行关于进一步加强代扣代收代征税款手续费管理的通知》（税总财务发〔 2023 〕 48 号）规定， 代 扣、代收扣缴义务人和代征人应于 每年3月31日前 ，向税务机关提交上一年度"三代"税款手续费申请相关资料，因"三代"单位或个人自身原因，未 及时提交申请的，视为自动放弃上一年度"三代"税款手续费。 根据 《中华人民共和国个人所得税法》 第十七条规定， 对扣缴义务人按照所扣缴的税款，付给百分之二的手续费 。 自2026年1月1日至3月31日 ，扣缴单位财务人员可通过自然人电子税务局（扣缴端）" 退付手续费核对 "模块申请办理2025年度个人所得税 扣缴手续费退付。 具体操作步骤如下 （点击查看大图，下同） 二 点击左侧菜单 "退付手续费核对" ，进入"退付手续费核对"界面， 系统自动弹出确认信息提示框，点击【我知道了】，系统自动带出单户核对清册。 一 三 勾选单户核对清册，点击 【下一步】 。 | 四 | | --- | 查看并确认结报单，查看申请退付手续费金额，选择"开户银行""银行账号"等信息，点击 【申请退库】 。 登录自然人电子税务局（扣缴 ...

Group 1 - The core viewpoint of the article emphasizes the importance of annual income tax reconciliation for individual business income, which is crucial for tax compliance and risk mitigation for market entities [2] - The reconciliation period for the 2025 individual income tax business income is from January 1, 2026, to March 31, 2026 [2] Group 2 - Individuals required to file include sole proprietors, individual investors in sole proprietorships, partners in partnerships, and individuals engaged in production and business activities within China who have business income and are subject to account-based taxation [3] Group 3 - Business income includes earnings from individual business activities, income from sole proprietorships and partnerships registered in China, income from educational, medical, consulting, and other paid services, as well as income from contracting or leasing operations [4][5] Group 4 - Taxable income is calculated as the total annual income minus costs, expenses, and losses, resulting in the taxable income amount for individual income tax [6] Group 5 - Tax rates for business income are structured in brackets, with a 5% rate for income up to 30,000 yuan, increasing to 30% for income exceeding 300,000 yuan [8] - Taxpayers with both comprehensive and business income can claim deductions but cannot double claim [8] Group 6 - Taxpayers with only one source of business income should file with the local tax authority where the business is managed using the "Individual Income Tax Business Income Tax Return (B Form)" [9] - Taxpayers with multiple sources of business income must file separately for each source and choose one to submit a consolidated return using the "Individual Income Tax Business Income Tax Return (C Form)" [9] Group 7 - Eligible taxpayers can file their annual reconciliation through the Natural Person Electronic Tax Bureau (Web version), the withholding version, or in person at the local tax authority [11] Group 8 - The filing process involves logging into the Natural Person Electronic Tax Bureau, selecting the appropriate forms, and submitting them, with options for tax adjustments if errors are found post-submission [12][15]

Group 1 - The article outlines the steps for taxpayers to register as general taxpayers in the new electronic tax bureau, including accessing the relevant menu and identity verification [2][3] - Taxpayers exceeding the small-scale taxpayer threshold will receive reminders when declaring VAT or issuing VAT invoices, prompting them to proceed with general taxpayer registration [2][3] - The system automatically matches the registration mode based on taxpayer information and the tax period after becoming a general taxpayer, which can be either confirmation mode or supplementary recording mode [3][4] Group 2 - In confirmation mode, taxpayers confirm the "effective date of general taxpayer status" provided by the system and can preview the application form before completing the registration [3] - In supplementary recording mode, if the taxpayer has not exceeded the small-scale threshold, the system pre-fills the effective date and accounting information, requiring taxpayer confirmation [4] - If the taxpayer has exceeded the small-scale threshold but cannot specify the exceeding month, they must break down the sales amount month by month to confirm the effective date of general taxpayer status [4]