Group 1 - The article discusses tax policies aimed at supporting small and micro enterprises, including a reduction in various taxes for small-scale taxpayers and individual businesses from January 1, 2023, to December 31, 2027 [2] - It highlights the taxation method for transferring non-listed company shares, which is based on the amount listed in the property transfer document, excluding VAT, with a tax rate of 0.05% [2] - The article also mentions the taxation method for transferring listed company shares, which is based on the transaction amount with a tax rate of 0.1%, and notes a recent announcement to halve the securities transaction stamp duty starting from August 28, 2023 [3] Group 2 - The article references the implementation of the Corporate Income Tax Law, specifying that income from providing services includes various sectors such as construction, transportation, and consulting [11] - It outlines the principles for recognizing sales revenue, emphasizing the accrual basis and the substance over form principle, and details the conditions under which service income can be reliably estimated [13] - The article provides methods for determining the progress of service completion, which include measuring completed work and the proportion of costs incurred [14]

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Group 1 - The article discusses various tax deductions available for individuals, including continuing education expenses, medical expenses, housing loan interest, housing rent, elderly care, and childcare for infants under three years old [3][4]. - Continuing education expenses can be deducted at a rate of 400 yuan per month, totaling 3600 yuan per year, with specific eligibility criteria for individuals and their parents [3]. - Medical expenses exceeding 15,000 yuan in a tax year can be deducted, with a maximum limit of 80,000 yuan for actual expenses [3]. Group 2 - Housing loan interest for the first home can be deducted at a rate of 1000 yuan per month, with specific rules for married and unmarried taxpayers regarding who can claim the deduction [3]. - Housing rent deductions vary by city, with amounts set at 1100 yuan, 1500 yuan, and 800 yuan per month depending on the location [4]. - Elderly care expenses allow for a deduction of 3000 yuan per month for taxpayers supporting parents over 60 years old, with specific rules for sharing the deduction among siblings [4]. Group 3 - Childcare expenses for children under three years old can be deducted at a rate of 2000 yuan per month per child, with parents having the option to choose how to claim the deduction [4].

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Group 1 - The article emphasizes the importance of confirming the special additional deductions for individual income tax for the year 2026, which will officially start on December 1, 2025 [7][8] - It outlines six categories of deductions available for taxpayers, including child education, continuing education, housing rent, elderly support, housing loan interest, and childcare for children under three years old [7][8] - The article provides a detailed guide on how to confirm these deductions through the "Individual Income Tax" app and the natural person electronic tax bureau website [8] Group 2 - Specific deduction amounts are highlighted, such as 2000 yuan per month for childcare and child education, 3000 yuan per month for elderly support, and 1000 yuan per month for housing loan interest [12][21][32] - The article stresses the need for taxpayers to update their housing rent information if there are changes in their rental addresses to ensure continued eligibility for deductions [14] - It mentions that for elderly support, non-only children must communicate with family members to confirm the sharing ratio of the deduction [18] Group 3 - Taxpayers are reminded to confirm their qualifications for continuing education deductions, which can be claimed based on the latest national vocational qualification directory [24][26] - The article notes that for medical expenses exceeding 15,000 yuan, taxpayers can deduct the excess amount up to a limit of 80,000 yuan during the annual tax settlement [35][36] - It encourages taxpayers to ensure all deduction information is accurate and to complete the "one-click confirmation" process to maintain eligibility for benefits in the following year [39][40]

Core Viewpoint - The article provides guidance on how taxpayers can adjust their electronic invoice quota through the electronic tax bureau, emphasizing the importance of understanding the quota system for different types of invoices [4][10]. Group 1: Quota Adjustment Process - Taxpayers can apply for quota adjustments by logging into the electronic tax bureau and navigating through specific menus [4][8]. - There are multiple pathways to access the quota adjustment application, including searching for "invoice quota adjustment application" in the homepage search bar [7][8]. - After entering the application module, taxpayers can submit their adjustment requests by filling out the necessary information and uploading relevant documents [8][10]. Group 2: Invoice Types and Quota Usage - Different types of invoices, including electronic invoices and paper invoices, share the same total invoice quota, but the deduction methods differ [10]. - The total invoice quota for a taxpayer is defined as the maximum amount of invoices that can be issued within a natural month, excluding VAT [11]. - The system automatically updates the available invoice quota after the taxpayer completes the VAT declaration for the previous month [10][11]. Group 3: Additional Information - The article highlights the promotion of fully digital electronic invoices across the country, encouraging taxpayers to prioritize using the electronic tax bureau for issuing invoices [11]. - Taxpayers are advised to contact their tax authorities for specific requirements regarding the cancellation of tax control devices after transitioning to electronic invoicing [11].

Group 1 - The article discusses the regulations regarding the validity of tax deduction certificates, emphasizing that if the certificates do not comply with legal standards, they cannot be used for tax deductions [1][2] - It highlights the consequences of using non-compliant invoices for corporate income tax deductions, stating that such invoices cannot be used as valid deduction certificates [1] - The article provides guidance on how companies can handle non-compliant invoices, including the option to request reissuance or replacement of invoices [1] Group 2 - The article outlines the procedures for voiding paper invoices in cases of sales returns, errors, or service interruptions, requiring the original invoice to be returned and marked as void [2] - It details the process for issuing red-letter invoices when original invoices cannot be retrieved, necessitating valid proof from the other party [3] - The article also covers the requirements for electronic invoices, stating that similar procedures apply for voiding and issuing red-letter invoices in electronic formats [4]

Core Viewpoint - The article provides a detailed guide on how individuals can apply for and confirm the issuance of labor remuneration invoices through the personal income tax APP, emphasizing the integration of invoice issuance and tax declaration processes [5][6][8]. Group 1: Application Process - Step 1: Individuals must log into the personal income tax APP to view pending tasks related to labor remuneration invoice applications initiated by their employers [9][10]. - Step 2: Individuals confirm the pre-filled information regarding the seller, buyer, project, and tax-related details, which cannot be modified by the applicant [10][11]. - Step 3: After confirming the information, individuals proceed to the tax payment process, where they select a payment method to complete the payment [13]. Group 2: Invoice Issuance and Tax Responsibilities - The system automatically issues the invoice upon successful payment, allowing individuals to preview and download the electronic invoice and tax payment certificate [13]. - The entire process is designed to ensure that individuals fulfill their tax obligations, including value-added tax and personal income tax, while employers are responsible for withholding tax declarations [6][8]. Group 3: Business Limitations - The service is limited to labor remuneration income, with a cap of 100,000 yuan for single invoice issuance [6]. - The process is strictly between individuals and legal entities, with the legal entity acting as the withholding agent [6].

Group 1 - The article discusses the process for tax deregistration for non-compliant taxpayers, emphasizing the need to rectify their status before applying for deregistration [8] - It outlines the steps for accessing the electronic tax bureau, including logging in and navigating to the invoice query section [10][11] - The article explains how to check the status of invoices, indicating whether they have been used for tax deductions or not [12]

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