【服务举措】新办纳税人开具发票应当这样办理，线上辅导帮您了解政策规定与具体操作

Core Points - The article provides a comprehensive guide for businesses in Guangxi on efficient invoicing and tax payment services, emphasizing the ease of accessing these services through the electronic tax bureau [4][5]. Group 1: Invoicing Guidance - Businesses can apply for invoice issuance through the electronic tax bureau, which streamlines the process [4]. - If a business's operational scale expands and the invoice quota is insufficient, it is straightforward to increase the number of invoicing personnel, as both the legal representative and financial officer have the authority to do so [4]. - For businesses with multiple projects, it is possible to save project information for quick reference when issuing invoices [4]. Group 2: Invoice Correction - In case of issuing an incorrect invoice, businesses can perform a red-letter correction and reissue the invoice based on actual circumstances [4]. Group 3: Tax Regulations - The article references the implementation of the Corporate Income Tax Law, which outlines the recognition of service income and the principles of revenue recognition [8][10]. - It specifies that service income must adhere to the accrual basis and substance over form principles, ensuring that revenue is recognized when it can be reliably measured and estimated [10][11]. Group 4: Tax Incentives - The article mentions tax incentives for small and micro enterprises, including a reduction in various taxes such as resource tax and urban maintenance and construction tax, effective from January 1, 2022, to December 21, 2027 [13][14]. - Additionally, it highlights a temporary halving of the securities transaction stamp duty starting from August 28, 2023, aimed at supporting market activity [15].