合法纳税9大要点丨纳税人未按规定的期限办理纳税申报和报送纳税资料，适用“首违不罚”吗？

Group 1 - The article discusses the "first violation not punished" policy for tax declaration, which applies to taxpayers who have not previously violated tax regulations and correct their mistakes proactively [4][6]. - The policy allows for no administrative penalties if the violation is minor and corrected before the tax authority discovers it [4][6]. - It emphasizes the importance of timely tax declaration and compliance to avoid penalties in the future [6]. Group 2 - Export enterprises are required to declare income corresponding to goods they produce and sell, as well as income from goods they export on behalf of others [10][11]. - There are specific reporting requirements for actual exporting parties and the amounts involved, with penalties for inaccurate reporting [13]. - The article outlines optimized tax credit policies for specialized equipment related to energy conservation, environmental protection, and safety production, allowing companies to choose when to apply these credits [14][15]. Group 3 - The method for distributing tax payments between headquarters and branches has been standardized, extending the calculation method from the annual settlement to the prepayment stage [17]. - Adjustments to tax forms include new items for reporting, such as employee compensation and export methods, to ensure accurate tax filings [19][21]. - Real estate developers are specifically required to report income from the sale of unfinished products, clarifying the declaration requirements for pre-sale income [24].