热点“京”选 | 事关铁路车票、反向开票等货物和劳务税热点问题汇总！

Group 1 - The Ministry of Finance and the State Administration of Taxation have clarified that general taxpayers providing construction services can choose to apply the simplified tax method for tax calculation [3] - Taxpayers must separately account for sales and input tax amounts for projects using the simplified tax method and those using the general tax method [3] - The announcement regarding tax incentives for key groups and self-employed veterans will be effective from January 1, 2024 [7] Group 2 - The Ministry of Agriculture has established a nationwide information system for monitoring poverty alleviation, allowing tax authorities to verify the identity of impoverished populations [4] - Human resources departments will provide identity information for individuals who have been unemployed for more than six months [5] - Taxpayers can use alternative documents or electronic information to process business transactions where the Employment and Entrepreneurship Certificate has been integrated with other identification [6] Group 3 - Taxpayers can deduct input tax for domestic passenger transport services if they obtain tickets that indicate passenger identity [8][9] - Resource recovery enterprises can enjoy VAT exemptions and reduced rates when selling scrap products through "reverse invoicing" [10] - On-site food production and direct sales to consumers are subject to VAT under the "catering services" category [11] Group 4 - Maintenance services for installed machinery are classified under "other modern services" for VAT purposes [12] - Taxpayers selling both vegetables and other taxable goods must separately account for sales to qualify for vegetable VAT exemptions [14] - Small-scale taxpayers can choose to forgo tax exemptions and issue VAT special invoices for part or all of their sales [14]