新电子税局业务操作指引更新了！

Core Viewpoint - The article discusses the updated operational guidelines for the new electronic tax bureau, emphasizing its integrated system functions and user-friendly features for taxpayers [1]. Group 1: Electronic Tax Bureau Operations - The new electronic tax bureau system allows users to browse operational guidelines by major categories or use the search function for specific features [3][5]. - Users can access the updated operational guide by scanning a QR code or clicking on an image [3][12]. - The guidelines will continue to be updated as the functionalities of the electronic tax bureau improve [5]. Group 2: Tax Policies and Benefits - The article outlines tax benefits for enterprises engaged in agriculture, forestry, animal husbandry, and fishery projects, highlighting the corporate income tax exemptions available [17]. - Specific scenarios are provided, such as whether a farmer's cooperative can enjoy tax exemptions when selling purchased vegetables, clarifying that such sales do not qualify for the agricultural tax benefits [19]. - The article also addresses whether enterprises can be exempt from corporate income tax when processing purchased rice, confirming that processing rice from purchased paddy qualifies for tax exemptions [21]. Group 3: Small and Micro Enterprises Tax Preferences - The article lists conditions under which small and micro enterprises cannot enjoy corporate income tax preferences, including exceeding certain thresholds in income, employee count, and asset totals [23][29][31]. - It specifies that enterprises involved in restricted or prohibited industries are ineligible for these tax benefits [33][35].