Group 1 - The consumption tax rate for batteries is uniformly set at 4% for production, processing, and importation [2] - The policy is applicable nationwide without restrictions on enterprise scale, but compliance with technical standards is required [2] - To enjoy the exemption from consumption tax on batteries, taxpayers must hold a product testing report issued by a recognized testing institution [2] Group 2 - The exemption policy does not apply to second-hand or recycled batteries unless they are processed into new products that meet standards [2] - Reprocessed batteries must be certified by a CMA-accredited testing institution, and the report must include a detailed product list consistent with production records [2] - Reprocessed batteries must belong to the seven categories of exempt batteries as specified in the relevant tax regulations [2]

Core Viewpoint - The article provides a detailed guide on how to deduct agricultural product invoices, categorizing them into two types: those that can be directly deducted and those that require processing before deduction. Group 1: Direct Deduction Invoices - Agricultural product purchase invoices can be directly deducted [4] - Invoices for self-produced agricultural products issued by the electronic invoice service platform are also eligible for direct deduction [4] - Special invoices from general taxpayers with a 9% agricultural product tax rate and customs payment receipts can be directly deducted [5] Group 2: Invoices Requiring Processing - Invoices issued by the tax control system for self-produced agricultural products require processing before they can be deducted [8] - Invoices from small-scale taxpayers with a 3% agricultural product tax rate also need to be processed before deduction [11] - The processing steps include entering the invoice details into the system and confirming the data before proceeding to deduction [9][10] Group 3: Deduction Process Steps - The deduction process involves logging into the electronic tax bureau and navigating to the invoice business section [6] - Users must select the appropriate invoice type, input the invoice date range, and submit the selection for deduction [7] - Special cases, such as invoices issued by tax authorities, require additional data entry before deduction [8] Group 4: Additional Considerations - After completing the deduction for agricultural product invoices, companies may also apply for additional deductions related to agricultural products [13] - The process for customs payment receipts for imported agricultural products follows a similar deduction procedure [13]

Core Viewpoint - The article discusses the tax implications for shareholders of non-listed companies in China regarding the receipt of dividends, stating that such income is exempt from corporate income tax under specific conditions outlined in the Corporate Income Tax Law of the People's Republic of China [1]. Summary by Sections Tax Exemption for Dividends - Shareholders of resident enterprises receiving dividends from other resident enterprises do not need to pay corporate income tax on these dividends, provided they meet the necessary conditions [1][2]. Definition of Equity Investment Income - Equity investment income refers to the dividends and bonuses received by resident enterprises from their direct investments in other resident enterprises. However, income from shares held for less than 12 months is excluded from this definition [2]. Income Recognition Timing - The income from equity investments is recognized based on the date when the shareholder meeting or general meeting of the invested enterprise decides on profit distribution or share conversion [4]. Tax Filing Process - For quarterly prepayment, taxpayers should select "exempt income, reduced income, and increased deduction" in the corporate income tax prepayment declaration form and indicate the relevant exempt income [4]. - During annual tax filing, taxpayers must report the exempt investment income in the corporate income tax annual declaration form and the detailed table for eligible equity investment income [4]. Tax Declaration Forms - The article provides a detailed breakdown of the corporate income tax annual declaration form, including sections for reporting various types of income, expenses, and tax adjustments [5].

Group 1 - The article provides a step-by-step guide on how to log in to the electronic tax bureau and handle invoice-related tasks [1][2][3] - It details the process for selecting and confirming invoice deductions, including verifying taxpayer information and invoice details before submission [6][13][15] - The article emphasizes the importance of confirming the accuracy of the information at each step to ensure successful processing of tax-related tasks [9][17][19] Group 2 - The article outlines the procedure for reporting bank account information through the electronic tax bureau, including steps for adding new accounts [24][25][26] - It highlights the need for taxpayers to verify their bank account details and submit the information correctly to complete the reporting process [26][27]

Core Viewpoint - The article discusses the importance of tax-related professional services and outlines the various services provided by tax service institutions, emphasizing compliance with tax laws and regulations [4][5]. Group 1: Tax Professional Services - Tax professional services include tax declaration agency, general tax consultation, long-term tax advisory, tax compliance planning, tax verification, tax situation review, and other tax-related agency services [4][5]. - The services aim to assist taxpayers and withholding agents in accurately reporting taxes and ensuring compliance with tax regulations [4][5]. Group 2: Service Categories - The main categories of services include: - Tax declaration agency services, which involve preparing and signing tax declaration forms [5]. - General tax consultation services for daily tax matters [5]. - Long-term professional tax advisory services for complex tax issues [5]. - Tax compliance planning to align business activities with tax laws [5]. - Tax verification services to confirm the legality and authenticity of tax matters [5]. - Tax situation reviews commissioned by administrative or judicial bodies [5]. - Other tax-related agency services, including bookkeeping and tax refund applications [4][5].

Group 1 - Taxpayers can check their corporate income tax annual declaration forms for 2023 through the electronic tax bureau, but cannot correct them if they are not found in the "Correction and Cancellation" module [2] - There is a limit on the number of times taxpayers can correct their corporate income tax annual declaration forms via the electronic tax bureau [2] - Taxpayers can view their correction records through the "Declaration Information Inquiry" module in the electronic tax bureau [2] Group 2 - The corporate income tax annual declaration form (A class) shows a corrected declaration amount of 472,146.22 million and another corrected declaration amount of 157,403.67 million [3]

Group 1 - The article discusses the tax policies related to the acquisition of assets by taxpayers, specifically focusing on the limitations of one-time tax deductions for certain types of assets [3][5][9] - Taxpayers cannot enjoy one-time tax deductions for purchased or self-built properties, buildings, or intangible assets [3] - Equipment or tools with a unit value exceeding 5 million yuan are also excluded from one-time tax deductions, leading some companies to split contracts or invoices to circumvent this rule [3][5] Group 2 - Non-monetary acquisitions, such as those obtained through gratuitous allocation, do not qualify for one-time tax deductions [3] - Taxpayers engaging in false acquisitions, such as inflating equipment values through related transactions, are also ineligible for these deductions [3] - There may be tax accounting discrepancies when enjoying one-time tax deductions, which could lead to insufficient tax adjustments in subsequent years [3]

Group 1 - Advertising media units and outdoor advertising operators in China are required to pay the cultural industry development fee according to the regulations set forth by the Ministry of Finance and the State Administration of Taxation [2] - Foreign advertising media units and outdoor advertising operators providing services in China without a local establishment are subject to the cultural industry development fee, with the service recipient being the withholding agent [2] Group 2 - The article discusses whether advertising businesses need to pay the cultural industry development fee and emphasizes compliance with regulations regarding R&D expense deductions [6] - It highlights that purchasing fruits cannot be treated as "tax-exempt" goods if they are not produced by the buyer [6] Group 3 - Taxpayers engaged in cross-regional business activities must settle their tax obligations with the local tax authority and submit a feedback form after concluding their activities [11] - The local tax authority will verify the feedback form and relay the information to the tax authority in the taxpayer's home location [11] Group 4 - Self-employed veterans can enjoy tax benefits when starting individual businesses, with specific deductions applicable from January 1, 2023, to December 31, 2027 [13] - The deduction limit is set at 20,000 yuan per year for three years, with the possibility of a 20% increase based on local government decisions [13] - In Inner Mongolia, the deduction limit is higher, set at 24,000 yuan per year under similar conditions [14]

Core Viewpoint - Taxpayers providing construction services must prepay value-added tax (VAT) based on the balance of received advance payments after deducting subcontractor payments upon receipt of the advance payments [1]. Group 1: Tax Payment Process - Step 1: Log in to the electronic tax bureau as a registered enterprise or through the "specific subject login" for "cross-regional reporting" [2]. - Step 2: Navigate to "Tax Declaration and Payment" and select "Prepayment Declaration of VAT and Additional Taxes" [3]. - Step 3: Confirm the pre-filled tax declaration results, making necessary corrections if discrepancies exist, and ensure the tax period is correct [4]. - Step 4: After confirming the declaration data, proceed to submit and complete the payment for the declared taxes [4]. Group 2: Tax Rates - The prepayment rate for items under the general taxation method is 2%, while for items under the simplified taxation method, it is 3% [4].

Core Viewpoint - The first step for newly established enterprises to commence operations is to obtain a business license from market regulatory authorities and subsequently confirm information with tax authorities [2]. Group 1: New Business Registration Process - Newly established enterprises must complete information confirmation with tax authorities after obtaining a business license [2]. - If the enterprise meets the conditions for intelligent opening, the electronic tax bureau will automatically confirm the registration and complete the identity registration of the legal representative [2][6]. - If the conditions are not met, the applicant can log in as a natural person to complete the process [2]. Group 2: Intelligent Opening Conditions - Upon successful registration, the legal representative will receive an opening confirmation SMS from the tax bureau on the same day [5]. - The process for confirming the opening includes logging into the electronic tax bureau, verifying pre-filled information, and completing the intelligent opening confirmation [6]. Group 3: Non-Intelligent Opening Process - If the enterprise is registered but the applicant is not the legal representative or financial officer, they must log in through the natural person business portal to complete the opening confirmation [8][10]. - The system will automatically retrieve the legal representative's phone number, which cannot be modified [10]. - If the legal representative has not registered a natural person account, they must do so to receive the SMS verification code [11].