你问我答 | 如何在电子税务局进行城镇土地使用税申报更正？操作步骤

Group 1 - The article provides a detailed guide on how to correct tax declarations through the electronic tax bureau, emphasizing the steps involved in modifying tax source information and submitting corrections [2][4][6][7][8][10][11]. Group 2 - It clarifies common misconceptions regarding small and micro enterprises, particularly the criteria for tax benefits, documentation requirements, and the treatment of branch offices in tax calculations [17][18]. - The article outlines the necessary documentation for small and micro enterprises to retain for tax benefit eligibility, including industry classification and calculations of employee numbers and total assets [17]. - It also specifies that labor dispatch units should not include dispatched personnel in their employee count for the purpose of qualifying as small and micro enterprises [18].