解锁电子税务局查询小技巧

Group 1 - The article provides guidance on how to efficiently use the electronic tax bureau for various tax-related inquiries and submissions [6][8][11] - It outlines the steps for querying taxpayer information, declaration information, and payment information through the electronic tax bureau [4][9][12] - The article emphasizes the importance of understanding the tax credit review process and correcting declaration errors online [12] Group 2 - The article discusses the eligibility criteria for R&D expense deductions, specifying industries that are not eligible for such deductions [16][18] - It clarifies that expenses related to market research prior to product development do not qualify for tax deductions [18] - The article explains how to account for R&D expenses when collaborating with partners and the treatment of expenses incurred during failed R&D projects [19][27] Group 3 - The article details the conditions under which external consulting fees can be included in R&D expense deductions [21][23] - It provides information on how to handle expenses related to overseas R&D activities and the limits on deductions for such expenses [24][25] - The article also addresses the treatment of special income from by-products during the R&D process and its impact on deductible expenses [31]