如何查询已冲红的发票?

Core Viewpoint - The article provides guidance on how to handle tax declaration issues related to individual income tax, specifically focusing on the deduction methods for cumulative reduction expenses. Group 1: Tax Declaration Process - Users can log into the new electronic tax bureau to manage their tax affairs, including checking the status of invoices and handling social security fees [3][8]. - The electronic tax bureau allows users to view both self-issued and received invoices, with options to check details and statuses [5][6]. Group 2: Cumulative Deduction Methods - There are two methods for cumulative deduction of expenses: a monthly deduction of 5,000 or a one-time deduction of 60,000 for the entire year [16][21]. - To ensure compliance, it is crucial to maintain consistency in the chosen deduction method across all months when filing tax returns [18][20]. Group 3: Conditions for One-Time Deduction - For the one-time deduction of 60,000, three conditions must be met: continuous employment at the same unit for the previous year, total income not exceeding 60,000, and ongoing employment in the current tax year [21][22].