山西：如何在全国统一规范电子税务局网页端查询已开具的发票对方是否已入账？操作步骤

Core Viewpoint - The article discusses the implementation of a simplified tax calculation method for certain taxable transactions, specifically in the public transportation sector, effective from January 1, 2026, to December 31, 2027, allowing general taxpayers to opt for a 3% VAT rate [7][8]. Group 1 - From January 1, 2026, to December 31, 2027, general taxpayers can choose to apply a simplified tax calculation method for specific taxable transactions [7]. - The simplified tax calculation method applies to public transportation services, which include ferry services, public bus transport, subways, urban light rail, taxis, long-distance passenger transport, and scheduled bus services [7].