热点“京”选 | 事关通行费、发票、车辆购置税等货物和劳务税热点问题汇总！

Group 1 - The article discusses the tax policies related to various financial products, including the exemption of VAT for certain asset management products held until maturity [2] - It outlines the procedures for cross-border taxable activities and the conditions under which taxpayers do not need to reapply for exemption after initial registration [3] - The article emphasizes the importance of maintaining proper documentation for tax exemption claims to avoid penalties [3] Group 2 - It details the process for VAT deduction on electronic toll invoices, including the requirement for taxpayers to confirm the invoice usage through the VAT invoice service platform [5][6] - The article specifies that small-scale taxpayers can choose their tax reporting period, either monthly or quarterly, but cannot change this choice within the same fiscal year [8] - It highlights the need for certain production enterprises, such as those producing methanol gasoline and biodiesel, to maintain a tax deduction ledger as per regulatory requirements [10] Group 3 - The article clarifies the conditions under which software products can enjoy VAT tax incentives, including the necessity for certification from recognized software testing institutions [12] - It discusses the handling of non-taxable invoices for prepaid cards and the necessary steps for issuing negative invoices in case of customer returns [10][11] - The article mentions that specific tax offices must be visited for processing vehicle purchase tax exemptions [13]