Group 1 - The article emphasizes that merchants are legally obligated to issue invoices for goods and services provided, and refusal to do so is considered illegal [3][4][5] - It outlines the proper procedures for issuing invoices, including the requirement to provide accurate details that reflect actual business transactions [4][5] - The article clarifies that discounts offered by merchants do not exempt them from the obligation to provide invoices, and misleading consumers into waiving this right is prohibited [5] Group 2 - The article discusses tax implications for businesses when providing transportation subsidies to experts, indicating that such payments are considered part of labor remuneration and are subject to personal income tax withholding [11][12] - It highlights that while payments for part-time labor under a certain threshold do not incur tax, businesses are still required to file zero tax declarations [12][13] - The article explains that prizes won by employees in company events are treated as salary income and are subject to personal income tax withholding [15] - It states that expenses incurred for expert travel should be classified correctly for tax purposes, with business entertainment expenses subject to specific deduction limits [16]

Group 1 - The article discusses the inclusion of social insurance fees and non-tax revenues in the evaluation criteria for tax compliance [2][3] - New social insurance fees included in the evaluation are: basic pension insurance, basic medical insurance (including maternity insurance), work injury insurance, and unemployment insurance [2] - Non-tax revenue items mentioned include various tax-related compliance failures, such as late tax declarations and failure to provide required tax documents [2][3] Group 2 - The article outlines conditions under which a business cannot be rated as an A-level taxpayer, including having a production period of less than three years or a previous year's rating of D [4] - It specifies that the actual production period starts from the first tax declaration made by the business [6] - The article also clarifies that normal reasons for having zero VAT payable for three consecutive months or six cumulative months will not affect the evaluation negatively [9] Group 3 - The article explains that if a business is rated D-level, the direct responsible personnel will also be rated D if they register or take charge after the D-level rating [10][13] - It defines "direct responsible personnel" as individuals such as legal representatives or those determined by court rulings [13] - The article states that previously registered individuals before the D-level rating will not be associated with the D-level rating [15] Group 4 - The article addresses tax obligations related to payments made to experts for academic exchanges, indicating that transportation subsidies are considered part of labor remuneration and are subject to personal income tax withholding [22] - It clarifies that while payments to students for part-time work under 800 yuan do not incur tax, the company must still file a zero tax return [24] - The article also discusses the tax implications of prizes won by employees in company activities, which must be included in their taxable income [26]

Core Viewpoint - The articles discuss various tax incentives related to cultural and tourism services, including VAT exemptions and special tax calculation methods for tourism service providers [4][5][6]. Group 1: Tax Incentives for Cultural and Sports Services - The first ticket revenue from cultural and sports services provided by museums, galleries, and similar institutions is exempt from VAT [4]. - This exemption is based on the notification from the Ministry of Finance and the State Administration of Taxation regarding the comprehensive implementation of the VAT reform [4]. Group 2: Tax Calculation for Tourism Services - Taxpayers providing tourism services can choose to calculate their sales based on the total price and additional fees, deducting costs paid to other entities for accommodation, meals, transportation, and other related expenses [5]. - This method allows for a more favorable tax calculation for tourism service providers [5]. Group 3: Departure Tax Refund Policy - The departure tax refund policy allows foreign travelers to receive VAT refunds on goods purchased at designated stores when leaving the country [6]. - The "immediate buy and refund" service enables travelers to receive a prepayment in RMB equivalent to the tax refund amount at the time of purchase, subject to certain conditions [6]. Group 4: Definition and Scope of Tourism Services - Tourism services encompass organizing and arranging transportation, sightseeing, accommodation, dining, shopping, entertainment, and business activities based on travelers' requests [10]. - Specific VAT exemptions apply to ticket revenues from cultural and religious activities held by certain institutions until specified dates [10]. Group 5: Personal Income Tax in Tourism - Marketing activities that reward employees with travel incentives must be reported as taxable income, with personal income tax withheld by the employer [10][11]. - This includes rewards given to employees for outstanding marketing performance, which are treated as part of their taxable income [10].

Group 1 - The article discusses the exemption of soil and water conservation compensation fees for farmers who legally utilize collective land to build or renovate their own houses [6][7][9] - It highlights that farmers can avoid these fees if the land used is approved as collective land by the village [6][8] - The relevant policy is outlined in the notification from the Ministry of Finance and other governmental bodies regarding the management of soil and water conservation compensation fees [9] Group 2 - The article provides information on the process for taxpayers to reissue tax payment certificates if they are lost, detailing the steps to apply for a new certificate through the electronic tax bureau [13] - It emphasizes the importance of compliance with tax regulations for the healthy development of the restaurant industry, as consumer demand continues to grow [16] - The article addresses specific tax issues related to the restaurant industry, including how to pay value-added tax (VAT) for food sold directly to consumers and for takeout services [17][18][20]

Group 1 - The article provides a step-by-step guide for businesses to log into the electronic tax bureau and file property tax declarations [1][2][4] - It details the process of selecting property tax and entering tax source information, including the maintenance of taxable information for properties used for rental [5][7][9] - The article emphasizes the importance of accurately reporting rental property values and areas, with specific instructions on the effective date of changes [9][10] Group 2 - It mentions the tax rate for non-resident enterprises receiving royalty payments, which can be subject to a reduced withholding tax rate of 10% under certain conditions [15][17] - The article discusses the applicability of stamp duty exemption policies, clarifying that both parties involved in a taxable document can benefit from the exemption [20][21]

Basic Information - The duty on duty-free goods franchise fees is a non-tax revenue collected from the operation of duty-free goods by China Duty Free Group Co., Ltd. in designated areas such as airports, ports, and border crossings, as well as on international flights and trains [2][6] - Duty-free goods refer to imported goods exempt from customs duties and import taxes, as well as domestic goods that are sold in duty-free shops after tax refunds or exemptions [2] Historical Development - In November 2004, the Ministry of Finance issued the "Measures for the Payment of Duty-Free Goods Franchise Fees," requiring businesses to pay 1% of their annual sales revenue from duty-free goods to the state starting January 1, 2005 [2] - In December 2011, to promote the construction of Hainan International Tourism Island, a temporary management method for duty-free shopping stores for departing island travelers was established, requiring these stores to pay 4% of their annual sales revenue [2] - In December 2018, the collection of duty-free goods franchise fees was transferred to the tax department [3] Policy Basis - The collection of duty-free goods franchise fees is based on several official documents, including the "Measures for the Payment of Duty-Free Goods Franchise Fees" and related supplementary notifications from the Ministry of Finance and other authorities [4] Collection Policy - The duty-free goods business includes operations by China Duty Free Group and other companies in designated areas, as well as special sales services for international travelers [6] - The payment subjects include various companies involved in the duty-free goods business, which must settle and pay the franchise fees within five months after the end of the fiscal year based on audited financial reports [7] Budget Management - The duty-free goods franchise fees are classified as general public budget revenue and are considered central government income [7]

Group 1 - The establishment of a labor relationship occurs from the day the employer starts using the worker, and a written labor contract should be signed within one month from that date [2][4] - According to Article 82 of the Labor Contract Law, if the employer fails to sign a written labor contract within one month to less than one year, they must pay the worker double wages for each month and subsequently sign the written labor contract [5] - If the labor contract expires and the employee continues to work without a new contract, the employer is required to sign a written labor contract, and if this is not done within one month, the employee can claim double wages for the period [6]

Group 1 - Export enterprises can check the export tax refund rate through the electronic tax bureau or the National Taxation Bureau's website [1][2][6] - The execution time for the export tax refund rate is determined by the customs export declaration date or the invoice issuance date, depending on the type of export [2][4] - When issuing export invoices, enterprises can choose the exchange rate based on the rate on the day of the sale or the first day of the month [4][6] Group 2 - Export enterprises must submit VAT tax returns in the month following the sale of exported goods, and production enterprises need to handle tax refund applications accordingly [6][7] - If an enterprise cannot provide foreign exchange materials for late declarations, it may still apply for tax refunds under certain conditions [7]

Core Viewpoint - The article introduces a new section called "Electric Tax Classroom" on the "Shaanxi Taxation" WeChat public account, aimed at helping taxpayers navigate common tax-related issues and streamline the process of tax administration through the electronic tax system [1]. Group 1: Taxpayer Identity Information Change - The article provides a detailed guide on how to change the identity information of tax-related market entities through the electronic tax bureau [2]. - The process supports taxpayers in changing withholding payment information as well [4]. - The change is processed instantly upon submission [4]. Group 2: Operational Steps - To initiate the identity information change, taxpayers must log into the new electronic tax bureau and navigate through the menu: "I want to handle tax" → "Comprehensive Information Report" → "Identity Information Report" → "Change of Tax-Related Market Entity Identity Information" [4]. - If there are changes in registration information from market regulatory departments, the system will automatically display the updated information, allowing taxpayers to confirm or add additional changes [4]. - For changes not related to market regulatory departments, taxpayers can select the change items and fill in the new information before confirming [4][8].

欢迎扫描下方二维码关注： 自然人在公安机关改名后,在改名前已注 册电子税务局账户的, 可自行登录电子税务局 APP修改注册时填写的姓名。具体操作流程 如下: 操作步骤 ● 一步 首 以自然人业务登录电子税务局APP, 点击 【我的】-【账户中心】 2 个人信息 国 账户中心 Ej 我要反馈 (1) 关于 <> 设置 G 退出登录 a m D (0) 黄 办&查 我的 第二步 进入"账户中心" 界面，点击【个人信息管 理】-【证件信息】 账户中心 v 8 个人信息管理 > 2 企业授权管理 > 合 个人实名管理 > 台 身份切换 > 来源山西税务税宣速递 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，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 第三步 点击【修改】, 录入在公安机关变更后的 姓名,修改完成点击【确定】,系统自动实名 校验, 校验通过后修改成功。 证件信息 ( 姓名 L 证件类型 居民身份证 证件号码 证件有效期起 证件有效期 ...