Group 1 - The article discusses the process for small-scale taxpayers to choose their tax filing period, allowing them to select either monthly or quarterly filing, with the stipulation that once chosen, the period cannot be changed within the same accounting year [13][15] - It outlines that small-scale taxpayers can apply to change their tax filing period without needing to provide documentation [15] - The article explains the implications of changing the tax filing period on the eligibility for VAT exemption policies, particularly for those with sales below 100,000 yuan per month or 300,000 yuan per quarter [16][17] Group 2 - It details the calculation of sales amounts for small-scale taxpayers under different VAT rates, emphasizing the formula for converting gross sales to net sales based on the applicable tax rate [20] - The article specifies that small-scale taxpayers whose monthly sales do not exceed 100,000 yuan or quarterly sales do not exceed 300,000 yuan are not required to prepay VAT [18] - It also mentions the requirement for small-scale taxpayers transitioning to general taxpayer status to complete two tax filings within the same period [17]

欢迎扫描下方二维码关注： 一、查询条件设置是否准确 在【税务数字账户】-【发票业务】-【发票查询统计】-【全量发票查询】模块，查看发票详情。 若出口企业误将用于抵扣的发票勾选成出口退税发票，须区分三种情形处理： 如发票还未操作"用途确认"，发现勾选错误时，可以直接取消"出口退税勾选"。 在【税务数字账户】-【发票业务】-【发票勾选确认】-【抵扣类勾选】模块，查看查询条件是否设置准确，比如勾选状态、 开票日期、更多查询中的发票状态、发票票种等信息，是否与所查发票一致。 二、票面信息是否正确 纳税人可以查看票面信息，如纳税人识别号是否正确、发票是否为负数发票、发票号码是否正确或通过登录国家税务总局全 国增值税发票查验平台查验发票真伪。 三、是否误操作为"不抵扣勾选" 在【税务数字账户】-【发票业务】-【发票勾选确认】-【不抵扣勾选】模块，设置查询条件，点击【查询】，便可得到符合 筛选条件的发票信息的查询结果，如确认发票已认证为"不抵扣勾选"的，可进行撤销勾选操作。 四、发票状态是否为"已勾选"或误勾选"退税" 如发票已"退税勾选"且已操作"用途确认"，但尚未用于退税申报，可通过登录电子税务局，点击【我要办税】-【 ...

Group 1 - The article discusses the obligation of businesses to pay stamp duty on electronic orders, emphasizing that any document that clarifies the rights and obligations of both parties in a transaction is subject to this tax, regardless of whether it is in paper or electronic form [4][5]. - The stamp duty law in China specifies that taxable documents include contracts, property transfer documents, and business account books, with the tax base determined by the amount stated in the contract, excluding VAT [5]. - The tax payment deadline for stamp duty is either quarterly or per transaction, requiring taxpayers to declare and pay within fifteen days after the end of the quarter or the occurrence of the tax obligation [5]. Group 2 - The article highlights the importance of understanding personal income tax deductions related to continuing education, detailing seven key policies and common questions regarding these deductions [11]. - Taxpayers can deduct 400 yuan per month for continuing education expenses related to obtaining a degree, with a maximum deduction period of 48 months [12][15]. - For vocational qualification continuing education, taxpayers can deduct a total of 3600 yuan in the year they obtain the relevant certificate, but they can only claim one deduction for each type of education in a given year [19].

Core Viewpoint - The article discusses the implementation of a new electronic cross-border tax payment system in 2024, aimed at facilitating the payment of various taxes and fees by taxpayers through electronic means, thereby enhancing convenience and efficiency in tax compliance [2]. Group 1: Cross-Border Tax Payment Overview - Cross-border tax payment refers to the process where taxpayers remit taxes, non-tax revenues, and social insurance fees to the national treasury of the People's Republic of China, including both foreign currency and RMB payments [2]. - The payment methods include electronic payment and transfer to a designated treasury account [2]. Group 2: Electronic Payment Process - The main steps in the electronic payment process involve taxpayers logging into the electronic tax bureau or visiting a tax service hall to complete tax declarations and obtain a payment certificate [3]. - Taxpayers must then transfer the payment to the designated bank account of the treasury collection bank, following the instructions provided by the tax authority [3]. - The collection bank will handle the currency exchange and payment processing during working hours, and any issues will be communicated to the tax authority for resolution [3]. Group 3: Payment Certificate and Remittance Instructions - Taxpayers do not need to visit a domestic bank counter to make payments; the payment certificate can be printed for verification of tax obligations [4]. - It is crucial to accurately include the taxpayer identification number, payment certificate number, and collection agency code in the remittance note to avoid payment failures [5]. Group 4: Handling Payment Issues - If the remittance amount is insufficient to cover the tax due, taxpayers must supplement the payment within 20 working days, ensuring the remittance note information matches the initial payment [8]. - In cases where the remittance exceeds the tax due, the excess amount will be refunded to the original account after deducting exchange fees [9]. Group 5: Tax Payment Confirmation - After completing the payment, taxpayers can print the tax payment certificate through the electronic tax bureau or at the tax service hall [10]. - If the payment certificate is lost, it can be reprinted using the electronic tax bureau's module for certificate issuance [11].

Core Viewpoint - The article provides a detailed guide on how to fill out the personal income tax special additional deduction for childcare for children under three years old, emphasizing the importance of timely confirmation of information for the 2026 tax year [2][21]. Group 1: Tax Deduction Process - The process for first-time filers includes opening the personal income tax app, selecting "Special Additional Deductions," and following a series of steps to input necessary information [3][10]. - The deduction for childcare is set at a standard amount of 2000 yuan per month for each child [15]. - Parents can choose to deduct 100% of the amount (2000 yuan) by one parent or split it 50% (1000 yuan each) between both parents [16]. Group 2: Eligibility and Scope - The deduction applies to legal guardians of children, including biological, adoptive, and step-parents, as well as other legal guardians [14]. - The deduction is available from the month of the child's birth until the month before they turn three years old [19]. - Parents with multiple children can select different deduction methods for each child [17]. Group 3: Important Dates and Information - The deadline for confirming the personal income tax special additional deduction information for the 2026 tax year is December 31, 2025 [21]. - The article encourages taxpayers to confirm their information promptly to ensure they can benefit from the deductions [21].

Core Viewpoint - The article discusses the tax incentives and policies aimed at supporting the development of the manufacturing industry in China, particularly focusing on accelerated depreciation methods for fixed assets and the benefits for small and micro enterprises [20][21]. Group 1: Accelerated Depreciation Policies - Enterprises can shorten the depreciation period or adopt accelerated depreciation methods for fixed assets that are subject to rapid technological advancements or are in harsh operating conditions [4]. - The minimum depreciation period for shortened depreciation methods cannot be less than 60% of the prescribed depreciation period [10]. - Accelerated depreciation methods include double declining balance or sum-of-the-years-digits methods, which must be consistently applied once chosen [12]. Group 2: Eligibility and Application - Eligible enterprises include those in the manufacturing sector, information transmission, software, and IT services, with specific conditions outlined for integrated circuit manufacturing companies [8][9]. - The application process for tax benefits includes monthly and quarterly prepayment declarations and annual tax reconciliation submissions [13]. - Required documentation for claiming benefits includes invoices for fixed asset purchases and records demonstrating compliance with industry standards [14]. Group 3: Tax Incentives for Small and Micro Enterprises - Small and micro enterprises can benefit from a 25% reduction in taxable income, with a tax rate of 20% applicable from January 1, 2023, to December 31, 2027 [31][32]. - To qualify, enterprises must meet specific criteria, including an annual taxable income not exceeding 3 million yuan, a workforce of no more than 300 employees, and total assets not exceeding 50 million yuan [33]. - The policy allows for cumulative benefits, enabling enterprises to enjoy multiple tax incentives simultaneously [30].

Group 1 - The article discusses the process for reporting cross-regional tax matters through the electronic tax bureau, emphasizing the steps for businesses to follow when engaging in temporary production and operation activities across provinces or municipalities [10] - It highlights the importance of submitting a cross-regional tax matter report, detailing the necessary information required, such as basic operational details and contracts [10] - The article provides a reminder for businesses to verify their reports at their operating locations after submission [10] Group 2 - The article addresses a common issue faced by enterprises regarding the inability to retrieve insurance information for certain months during the declaration process, explaining the integration of different insurance systems [12] - It clarifies that the transition to a unified social insurance system has resulted in the separation of insurance information into different segments, requiring businesses to select the appropriate insurance agency for operations [12]

Core Viewpoint - The article discusses the regulations and guidelines regarding the issuance and management of invoices in China, emphasizing the importance of compliance with the relevant laws to avoid risks associated with fraudulent invoicing practices. Group 1: Invoice Management Regulations - The issuance of invoices must align with actual business activities, and any discrepancies can lead to the rejection of invoices as valid financial documents [5][8] - Invoices cannot be issued for non-existent business transactions, as stipulated by the Invoice Management Measures [5] - Individuals and entities are prohibited from requesting changes to the name and amount on invoices upon receipt [5] Group 2: Tax Deduction and Reimbursement - Personal consumption invoices cannot be used for company reimbursements or tax deductions unless they correspond to actual business activities [8] - Travel expenses, such as highway tolls, can be deducted from VAT based on the amount specified on the electronic invoice [10] - If an invoice is issued incorrectly within the same month, it can be voided and reissued as a blue invoice; if it spans months, a red invoice must be issued first [11] Group 3: Small-Scale Taxpayer Regulations - Small-scale taxpayers can choose their tax reporting period (monthly or quarterly), but once selected, it cannot be changed within the same accounting year [16] - No documentation is required for small-scale taxpayers to apply for a change in their tax reporting period [18] - Small-scale taxpayers whose sales do not exceed 10 million yuan in a month or 30 million yuan in a quarter are not required to prepay VAT [21]

Core Viewpoint - The article provides a comprehensive guide on personal income tax calculation and inquiry for employees, emphasizing the importance of understanding tax obligations and the process involved in tax deductions and reporting [2][3]. Group 1: Understanding Salary and Tax Calculation - Salary and wage income includes various forms of compensation such as bonuses, year-end raises, and allowances as defined by the Personal Income Tax Law of the People's Republic of China [3]. - Employees do not need to manually calculate their personal income tax, as the employer is responsible for withholding and prepaying the tax based on the employee's income [4]. - The formula for calculating the taxable income for withholding tax includes cumulative income, exempt income, allowable deductions, and special deductions [5]. Group 2: Tax Rates and Deductions - The withholding tax rate varies based on cumulative taxable income, with rates ranging from 3% for income up to 36,000 yuan to 45% for income exceeding 960,000 yuan [5]. - New graduates are entitled to a basic deduction of 5,000 yuan per month, which can be accumulated from the beginning of the year [6]. - Special deductions include contributions to social insurance and housing funds, while additional deductions cover expenses related to childcare, education, and medical costs [7][8]. Group 3: Inquiry and Verification of Tax Details - Employees can check their income tax details through the personal income tax app, which provides information on income, tax amounts, and deductions [10]. - It is crucial to verify that the reported income matches actual earnings and to address any discrepancies through the app's appeal feature [12].

Property Tax - Property tax is paid by the property owner [4] - If the property is owned collectively, the managing unit pays the tax [4] - If the property is leased, the lessee is responsible for the tax [4] - If the property owner or lessee is not located at the property site, the property manager or user pays the tax [4] - Individuals or units using property without rent must pay property tax based on the remaining value of the property [4] Urban Land Use Tax - The land use tax is paid by units and individuals who hold land use rights [4] - If the taxpayer is not located at the land site, the manager or actual user pays the tax [4] - If land use rights are undetermined or disputes exist, the actual user pays the tax [4] - Co-owners of land use rights must pay taxes separately [4] - Units and individuals leasing collective land must pay the tax [4] Tax Obligation Timing - For newly constructed houses, property tax is levied from the month following completion [4] - For houses built by contractors, tax starts from the month after acceptance [4] - If a new house is used or rented before acceptance, tax is due as per regulations [4] - For newly purchased commercial housing, tax starts from the month after delivery [4] - For existing homes, tax starts from the month after property rights transfer [4] - For rented properties, tax is due from the month after delivery [4] Tax Obligation Termination - Tax obligations for property and land cease when the physical or rights status changes, with tax calculations ending at the end of the month of change [4] Specific Regulations - Green spaces within enterprise premises that are open to the public are temporarily exempt from land use tax [4]