山西：电子税务局如何查询纳税缴费信用A级纳税人？操作步骤

Group 1 - The article discusses the classification of taxpayer credit levels by the National Taxation Administration, which includes five levels: A, B, M, C, and D [2] - It provides a step-by-step guide on how to check if a taxpayer is classified as an A-level taxpayer through the electronic tax bureau [3][4] - The A-level taxpayer list is updated monthly and is publicly available to encourage compliance and transparency [7] Group 2 - The article outlines the benefits for recognized advanced technology service enterprises, including a reduced corporate income tax rate of 15% [19] - It specifies the criteria for a company to be recognized as an advanced technology service enterprise, such as having over 50% of employees with a college degree and generating a significant portion of revenue from advanced technology services [22][27] - It explains the definition of income from offshore service outsourcing, which includes various types of technical service contracts with foreign entities [25][26]