Group 1 - The article discusses the process for workers to apply for labor capacity identification after sustaining work-related injuries or disabilities, emphasizing the importance of timely applications by either the injured worker or their employer [1][2][3] - It outlines the necessary materials required for the application, including a labor capacity identification application form and relevant medical documentation [5][8] - The labor capacity identification committee is required to review the application materials and notify the applicant of any deficiencies within 5 working days [7] Group 2 - Once the application is complete, the committee must organize the identification process and provide a conclusion within 60 days, extendable by 30 days for complex cases [9] - The identification conclusion must include essential information such as the individual's basic information, injury details, and the basis for the conclusion [14] - If the worker or employer disagrees with the initial identification conclusion, they can request a re-evaluation within 15 days of receiving the conclusion [15]

Core Viewpoint - Companies must report changes in tax registration information to the tax authorities within 30 days of the change, as stipulated by the Tax Collection and Administration Law of the People's Republic of China [2][4]. Group 1: Reporting Changes - When a company's tax registration information changes, it is required to notify the tax authority and complete the necessary procedures [2]. - The deadline for reporting changes is 30 days from the date of registration change with the relevant administrative authority [2]. Group 2: Consequences of Delayed Reporting - Failure to report changes within the stipulated time can result in penalties ranging from a fine of up to 2,000 yuan for minor violations to fines between 2,000 and 10,000 yuan for serious violations [4]. Group 3: Required Documentation - To process the change, companies need to prepare documents including the original ID of the person handling the change and copies of relevant materials regarding the change [4]. Group 4: Electronic Reporting Process - Companies can use the Shandong Electronic Tax Bureau to report changes by following a specific sequence of steps, including selecting the change type and confirming the information [4]. Group 5: Individual Business Changes - For individual businesses, changes must be reported to the market supervision department, which will then update the tax authority's records upon confirmation from the taxpayer [4].

欢迎扫描下方二维码关注： 暂估成本一直没有取得 ิ需要调整? 如果企业在汇算清缴期结束前, 仍 然没有取得暂估成本对应的发票,则暂 估成本不能在当年度税前扣除，需要进 行企业所得税纳税调整,否则面临虚列 成本费用的风险。 中国税务报 汇算结束后取得暂估成 本的发票，如何处理? 税法规定，对企业发现以前年度实 际发生的、按照税收规定应在企业所得 税前扣除而未扣除或者少扣除的支出, 企业做出专项申报及说明后,准予追补 至该项目发生年度计算扣除,但追补确 认期限不得超过5年。 因此,企业在汇算清缴结束后取得 暂估成本的发票,应做专项申报及说明 后,追补至该项目发生年度计算扣除。 由于上述原因多缴的企业所得税税款, 可以在追补确认年度企业所得税应纳税 款中抵扣,不足抵扣的,可以向以后年 度递延抵扣或申请退税。 @中国税务报 来源：中国税务报 制图：刘耘 责任编辑：杨梦茹 李嘉萱 (010)61930016 来源 中国税务报 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， ...

Core Viewpoint - The article introduces the new intelligent pre-filling function for environmental protection tax declaration in the electronic tax bureau, enhancing the user experience with automatic calculations and easy verification [1]. Group 1: Usage Steps for Intelligent Pre-Filling Function - Step 1: Log in to the new electronic tax bureau using the enterprise's unified social credit code or taxpayer identification number, along with personal identification details [3]. - Step 2: Navigate to the "Tax Declaration and Payment" section and select "Property and Behavior Tax Source Collection and Combined Declaration" [3]. - Step 3: In the tax source collection page, add a new tax type by selecting "Environmental Protection Tax" [4]. - Step 4: Enter the environmental tax source details by filling out the enterprise's basic information and adding the pollution source [4]. - Step 5: Access the intelligent pre-filling page to select various fields such as industry standards, product names, and pollution indicators to automatically obtain the enterprise's pollution coefficients [4][5]. Group 2: Pollution Source Information Collection - Step 6: After completing the pollution source information collection, return to the environmental tax source detail page to save the data and proceed to the tax declaration interface [5]. - Step 7: In the declaration calculation and exemption information section, calculate the pollutants based on the collected data [5]. - Step 8: Choose between using the production coefficient or the discharge coefficient for pollutant calculations, and submit the tax amount due [5].

Core Viewpoint - The article provides a comprehensive overview of the departure tax refund policy in China, detailing the conditions, calculation methods, and procedures for foreign travelers to claim refunds on value-added tax (VAT) for eligible purchases made in designated tax refund stores. Group 1: Departure Tax Refund Overview - Departure tax refund refers to the policy allowing foreign travelers to reclaim VAT on eligible purchases when leaving China, applicable at designated ports of departure [4]. - The current operational departure ports in Yunnan Province include Kunming Changshui International Airport and Lijiang Sanyi International Airport, both equipped with dedicated tax refund facilities [4]. Group 2: Conditions for Becoming a Tax Refund Store - To qualify as a tax refund store, businesses must meet specific criteria, including installation of a tax refund management system and maintaining separate sales records for tax refund items [5][6][7]. - Businesses must also hold general VAT taxpayer status and have a tax credit rating of A, B, or M [8]. Group 3: Conditions for Travelers to Claim Refunds - Foreign travelers must meet several conditions to apply for a tax refund, including a minimum purchase amount of 200 RMB at a single tax refund store on the same day, ensuring the items have not been used or consumed, and departing within 90 days of purchase [9]. - The purchased items must be carried or checked out of the country by the traveler [9]. Group 4: Calculation of Refund Amount - The refund amount is calculated based on the invoice amount (including VAT) of the purchased items, with a refund rate of 11% for items taxed at 13% and 8% for items taxed at 9% [9]. - The formula for calculating the refund amount is: Refund Amount = Invoice Amount (including VAT) × Refund Rate - Refund Agency Fee, with the agency fee set at 3% in Yunnan Province [9]. - For example, if a traveler purchases items worth 2000 RMB with a 13% tax rate, the refund after deducting the agency fee would be 160 RMB [9]. Group 5: "Immediate Buy and Refund" Service - The "Immediate Buy and Refund" service allows foreign travelers to receive a cash refund equivalent to the tax refund amount at the point of purchase, provided they meet specific conditions, including customs verification upon departure [10]. - Travelers must sign an agreement and authorize a credit card pre-authorization to utilize this service [10]. Group 6: Refund Process - The refund process involves several steps: purchasing items at a tax refund store, obtaining a tax refund application form and invoice, and presenting these along with the purchased items and identification to customs for verification [11]. - After customs verification, travelers can apply for the VAT refund through designated tax refund agencies located in the departure port's restricted area [11].

Tax Policy Overview - The article discusses the tax declaration process for individuals with foreign income, emphasizing that those with a fixed employment unit should declare at the local tax authority, while freelancers or those without a fixed unit can choose between their registered domicile or their habitual residence in China [4][5]. - It clarifies that if a foreign tax year does not align with the Chinese calendar year, the declaration should be based on the last day of the foreign tax year, determining which Chinese tax year it corresponds to [5]. Policy Applicability - The policy regarding foreign income tax declaration has been applicable since the 2019 tax year, and any unclaimed tax credits from previous years can still be processed under the relevant regulations [7]. Tax Registration Requirements - When applying for tax registration, individuals must provide specific documents, including a business license, relevant contracts, and identification of the legal representative or owner [13][14]. R&D Expense Deduction - The article highlights common misconceptions regarding the R&D expense deduction policy, stressing the importance of ensuring that the R&D activities meet the necessary criteria and that expenses are properly categorized [15][16].

Group 1 - The article emphasizes the importance of adhering to the "seven prohibitions" when using invoices to avoid legal issues [5][6][7] - It specifies that when obtaining invoices, changes to the item name and amount are not allowed, as non-compliant invoices cannot be used for financial reimbursement [6] - The article warns against the practice of "borrowing invoices for profit," stating that invoices should not be transferred or lent to others [7] Group 2 - The article outlines the necessary documents required for tax registration according to the Tax Registration Management Measures [14] - It lists specific documents such as business licenses, contracts, and identification of legal representatives that must be provided to tax authorities [14][16] - Additional required documents may be determined by local tax authorities [16]

Group 1 - The article outlines the provisions under the "Value-Added Tax Law of the People's Republic of China" that specify circumstances under which value-added tax is not levied [4] - It states that services provided by employees to their employers for which they receive wages or salaries are not subject to value-added tax [4] - The article also mentions that administrative and institutional fees, government funds, compensation received due to legal requisition, and interest income from deposits are exempt from value-added tax [4]

Group 1 - The article discusses the discrepancies between the contract amount signed by taxpayers and the actual settlement amount, specifically regarding the payment of stamp duty [2]. - According to the announcement by the Ministry of Finance and the State Taxation Administration, if the amounts listed in taxable contracts differ from the actual settlement amounts, the tax basis will depend on whether the listed amounts are changed or not [2]. - If the listed amount increases after a change, taxpayers must pay additional stamp duty on the increased portion; conversely, if the amount decreases, they can apply for a refund or offset the stamp duty [2]. Group 2 - The article provides guidance on how companies can apply for an increase in electronic invoice limits as the end of the year approaches and business volume increases [7]. - Companies can log into the new electronic tax bureau to access the invoice limit adjustment application page through two methods [10]. - After filling out the application for the adjustment, companies must ensure that the reasons for the application and the uploaded documents are accurate and valid [12].

Group 1 - The article discusses the process for taxpayers to complete vehicle purchase tax declaration and payment through the electronic tax bureau, and how to obtain the tax payment certificate afterward [2][4]. - Taxpayers can log into the electronic tax bureau, navigate to the tax declaration section, and after successful submission, download the tax payment certificate [4][5]. - The article emphasizes the importance of using the electronic tax bureau for efficient tax management and compliance [4][5]. Group 2 - The electronic tax bureau provides a unified platform for various tax-related services, including vehicle purchase tax declaration and public service inquiries [4][5]. - Taxpayers can check their tax payment status and download necessary documents directly from the electronic tax bureau [5]. - The article highlights the user-friendly interface of the electronic tax bureau, making it easier for taxpayers to manage their tax obligations [4][5].