Group 1 - The article emphasizes the importance of tax payment credit levels as a key reference for identifying reliable business partners, with A-level taxpayers representing the highest credit rating, indicating good compliance and creditworthiness [3][4]. - Tax authorities have made it easier for businesses to verify if their partners are A-level taxpayers by publishing relevant lists, which can be accessed through the National Taxation Administration's website [3][4]. - The steps to check the A-level taxpayer status include navigating to the National Taxation Administration's website, selecting the appropriate sections, and entering specific identification information to retrieve the taxpayer's credit status [4]. Group 2 - The article provides a detailed guide on how to access the A-level taxpayer list, highlighting the user-friendly process designed to facilitate verification for businesses [4]. - It mentions that the A-level taxpayer list is part of the tax credit management measures aimed at promoting transparency and encouraging compliance among businesses [3]. - The article serves as a reminder for businesses to utilize these resources to ensure they engage with credible partners, thereby reducing potential risks associated with tax compliance [3].

Group 1 - The article provides a step-by-step guide for taxpayers on how to log in to the electronic tax bureau and apply for the reissuance of export tax refund certificates [1][2][3] - It outlines the process of selecting the type of lost certificate and retrieving relevant information such as original certificate number, issuing authority, and date [4][6] - Taxpayers can save their data, upload necessary documents, and edit details before final submission [7][8][9][11] Group 2 - The article includes instructions on how to correct or void tax declarations through the electronic tax bureau, emphasizing the importance of submitting accurate information [16][17] - It specifies that voiding a declaration is only possible within the corresponding declaration period and under certain conditions, such as not having issued payment certificates [17] - The article also mentions that corrections to corporate income tax quarterly declarations are limited to the most recent submitted quarter, with specific rules for annual reports [17]

Group 1 - The article provides a step-by-step guide on how to confirm and report the special additional deductions for individual income tax for the year 2026, specifically focusing on childcare for children under three years old [5][6][8]. - Users are instructed to log into the personal income tax app, select the relevant options for special additional deductions, and prepare necessary information such as children's identity details [5][6]. - The article emphasizes the importance of verifying personal and spouse information during the reporting process, and provides instructions on how to add any missing information [6][7]. Group 2 - The article clarifies that the deduction for each child is capped at a standard amount of 2000 yuan per month, and the total deduction ratio claimed by both parents cannot exceed 100% [10][11]. - It outlines two common methods for parents to allocate the deduction: one parent can claim 100% of the deduction, or both can claim 50% each [11]. - The article also mentions the option for taxpayers to choose between having the deduction processed by the withholding agent monthly or reporting it annually during the tax reconciliation [8].

Group 1 - The article discusses the exemption of vehicle purchase tax for new energy vehicles purchased between January 1, 2024, and December 31, 2025, with a maximum exemption amount of 30,000 yuan per vehicle [4] - An example is provided where if a consumer purchases a new energy vehicle priced at 300,000 yuan, the tax due would be 30,000 yuan, which is fully exempted. However, for a vehicle priced at 500,000 yuan, the tax due would be 50,000 yuan, and the consumer would need to pay 20,000 yuan after the exemption [4]

Group 1 - The article discusses the implementation of VAT policies for small-scale taxpayers, extending the VAT exemption policy until December 31, 2027, for those with monthly sales not exceeding 100,000 yuan or quarterly sales not exceeding 300,000 yuan [17][19] - Small-scale taxpayers can choose to waive the VAT exemption and issue special VAT invoices for taxable sales [21] - The article outlines the procedures for VAT input tax deduction for general VAT taxpayers purchasing railway electronic tickets, effective from November 1, 2024 [4][5] Group 2 - The article specifies that general VAT taxpayers receiving fiscal subsidies linked to their sales must calculate VAT based on the applicable tax rate of the goods or services sold [4] - It highlights the requirement for small-scale taxpayers to fill out specific sections of the VAT declaration form, including details on exempt sales and sales not reaching the threshold [26][31] - The article emphasizes that all sales figures reported in the VAT declaration form should be exclusive of VAT [34]

欢迎扫描下方二维码关注： 问题一 Answer 问题二 Answer 请问具体符合什么条件可启动依申请人工调整流程？ 答： 符合下列条件之一的，可启动依申请人工调整流程： （一）纳税人现发票额度与其经营情况不符的； （二）临时调整的发票额度仍不能满足纳税人经营需要的。 我单位发起发票赋额依申请人工调整的，需提供哪些资料？ 答： 发票赋额依申请人工调整的，需提供证明业务真实性的资料，可包含以下资料： （一）与其申请调整发票额度相关的合同，信息清晰的订单、发货单、购销确认邮件等材料可以代替合同，文旅、住宿、餐饮 等交易分散度较高的行业，可暂不提供合同； （二）固定资产情况表； （三）能辅助主管税务机关判断其实际经营情况的办公场所租赁合同、人员聘用合同、个税扣缴证明等其他材料。 来源 辽宁税务 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。 (2) Fo O 1 S 办&童 消息 我的 待办 首页 th ...

Core Viewpoint - The article discusses the procedures and requirements for internet platform enterprises to report service income on behalf of their users, emphasizing the importance of accurate data entry in the declaration forms [3][4][5]. Group 1: Reporting Procedures - Internet platform enterprises must fill out the "User Name," "User Unique Identifier," "Internet Platform Name of Income Source," and "User Name of Income Source" accurately in the declaration form [3]. - If a user earns income from the platform, the reported names and identifiers must match those used on the platform [4]. - In cases where income is derived from another platform, the declaration must reflect the actual platform and user identifiers from that platform [5]. Group 2: Tax Calculation and Reporting - If a user receives service income from multiple platforms exceeding the small-scale taxpayer VAT exemption threshold, the internet platform must report this by the 15th of the following month [6]. - The tax authority will provide pre-filled services to assist in the summary declaration process for users with income exceeding the threshold [6]. - Examples illustrate how income from different platforms is aggregated for tax purposes, highlighting the need for timely and accurate reporting by the platforms involved [7].

Group 1 - The article discusses the process for users to upgrade their real-name authentication level on the electronic tax bureau platform, emphasizing that a level below four restricts certain functionalities [4][6][8] - Users are instructed to log in to the electronic tax bureau, navigate to the account center, and follow prompts to complete the upgrade process [5][6][8] - The article highlights the importance of maintaining an adequate real-name authentication level for seamless access to tax-related services [4][5] Group 2 - The article outlines tax regulations regarding the transfer of non-listed company equity, stating that the tax basis is determined by the amount listed in the property transfer document, excluding VAT, with a tax rate of 0.05% [15] - For the transfer of listed company equity, the tax is based on the transaction amount with a tax rate of 0.1%, and recent announcements indicate a halving of the securities transaction stamp duty starting from August 28, 2023 [16][17] - The article also mentions tax relief measures for small-scale taxpayers and micro-enterprises, effective from January 1, 2023, to December 31, 2027, which include a 50% reduction in various taxes [15]

Group 1 - The article discusses new changes in the prepayment tax declaration for corporate income tax, effective from October 1, 2025, as announced by the State Taxation Administration of China [3]. - A new line item, "Sales of Unfinished Products Income," has been added for real estate development companies to report their pre-sale income from unfinished products [3]. - The calculation of prepayment tax will now include the estimated gross profit based on a specified tax rate, deducting land value-added tax and other applicable taxes [3]. Group 2 - An example is provided where a real estate company, A, in Guangzhou, reports pre-sale income of 80 million yuan in the third quarter of 2025, with a land value-added tax of 1.6 million yuan [3]. - The taxable income for Company A is calculated as follows: 80 million yuan multiplied by a 15% gross profit rate, minus the land value-added tax, resulting in a taxable income of 10.4 million yuan [3]. - The total prepayment tax calculation for Company A includes the reported income from unfinished products, which is 80 million yuan [3].

Group 1 - The article outlines the definition of service income as per the Corporate Income Tax Law, which includes various sectors such as construction, transportation, finance, and education [2] - It emphasizes the principles of revenue recognition, specifically the accrual basis and the substance over form principle, as mandated by the State Administration of Taxation [4] - The article details the conditions under which service transaction results can be reliably estimated, including the ability to measure income, determine completion progress, and account for costs [5] Group 2 - It provides methods for determining the completion progress of service provision, such as measuring completed work, the proportion of services provided, and the ratio of costs incurred to total costs [5] - The total service income is to be determined based on the contract price, adjusted for previously recognized income, and the current period's service costs are calculated similarly [5] - The article mentions that certain service provisions meet the income recognition criteria, although specific examples are not provided [6]