你问我答｜电子税务局如何开具无欠税证明？操作步骤

Group 1 - The article provides a step-by-step guide on how to obtain a tax clearance certificate through the electronic tax bureau app and website [3][11]. - Users must log in to the electronic tax bureau app or website and navigate to the appropriate sections to initiate the process of obtaining the tax clearance certificate [3][11]. - If there are no pending tax issues, users can directly download the tax clearance certificate in PDF format after verification [7][13]. - In cases where there are unresolved tax matters, the system will notify users that the certificate cannot be issued, and they can view details of the pending issues [9][14]. Group 2 - The article outlines the criteria for small-scale taxpayers regarding the tax exemption threshold, effective from January 1, 2026, and December 31, 2027 [20][22]. - The exemption threshold for monthly sales is set at 100,000 yuan, while for quarterly sales, it is 300,000 yuan [24]. - For per-transaction taxation, the threshold is established at 1,000 yuan per transaction [24]. - Specific conditions under which individuals must adhere to the monthly sales threshold are also detailed, including income from newly issued government bonds and rental income [25][26].