【实用】如何在电子税务局做好二次实名认证？操作步骤

Group 1 - The article discusses the requirement for secondary real-name authentication when accessing important tax-related services on the electronic tax bureau platform, aimed at enhancing the security of tax information [1][3]. - Users must verify their identity through either a real-name mobile number, UnionPay mobile number, or the National Network Identity Authentication App to proceed with transactions [1][3]. - The article provides detailed steps for performing secondary real-name authentication on both the Web and App versions of the electronic tax bureau [1][2]. Group 2 - A question is raised by a manufacturing company regarding the timing of income recognition for a prepayment received in November 2025 for goods delivered in February 2026 [9]. - The response clarifies that income should be recognized at the time of goods delivery in February 2026, adhering to the accrual basis of accounting [11][12]. - The article cites relevant regulations that stipulate the conditions under which sales revenue should be recognized, emphasizing the importance of transferring ownership risks and rewards [11][12].