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Group 1 - The article discusses the consequences of being classified as a non-compliant taxpayer, including public announcements by tax authorities and restrictions on invoice usage [3][4] - Taxpayers identified as non-compliant will have their tax registration certificates invalidated after three months, and their credit rating will be downgraded to D level [3][4] - Non-compliant taxpayers will face restrictions on export tax refunds and may have their tax debts pursued by tax authorities [4] Group 2 - Taxpayers can automatically regain compliant status by rectifying overdue declarations and paying fines without needing to apply for reinstatement [4] - The article emphasizes the importance of tax compliance to avoid being classified as a non-compliant taxpayer and the subsequent negative impacts [4]

Core Points - The article emphasizes the importance of timely declaration and payment of property tax and urban land use tax in Chongqing, with the collection period for the second half of the year being from October 1 to October 31 [1] Tax Knowledge - Property tax is levied on the value of the property after a one-time deduction of 30% from the original value or based on rental income, payable by the property owner [3] - Urban land use tax is based on the actual area of land occupied, applicable to units and individuals using land within specified urban areas [5] - Certain properties are exempt from property tax, including those used by government agencies, military, and non-commercial personal properties [6][7] Exemption Policies - Exemptions for property tax include: 1. Properties used by government agencies, military, and certain non-profit organizations [6][7] 2. Non-commercial personal properties [7] - Exemptions for urban land use tax include: 1. Land used by government agencies and military [8] 2. Public land such as streets and parks [8] 3. Land used for agricultural production [8] Declaration Process - The declaration process involves logging into the new electronic tax bureau and selecting the relevant tax types for declaration [12][14] - If tax source information is not collected, it must be added before submission [15] - There are two declaration methods: confirmation declaration and form-based declaration, both requiring confirmation of tax source information before submission [19][21] Important Reminders - Tax source information can be modified or deleted before submission, and property transfer must be reported to avoid overpayment [21][22] - The deadline for declaration and payment is October 31, and late submissions will incur penalties [23]

Core Viewpoint - The article discusses the implications of being classified as a "non-normal taxpayer" and the process for credit repair, emphasizing that such entities are automatically rated as D-level and cannot be upgraded to A-level even after rectification [1][4]. Non-Normal Taxpayer Classification - Entities recognized as non-normal taxpayers are directly assigned a D-level credit rating [1]. - If individuals responsible for the non-normal status register a new entity afterward, that new entity is also rated as D-level [1]. Credit Repair Process - Taxpayers with recorded credit violations can apply for credit repair by submitting a "Tax Payment Credit Repair Application Form" to the tax authority before the annual evaluation [1][4]. - The tax authority will reassess the credit rating within 15 working days of receiving the application, but the highest rating achievable post-repair is still D-level [1][4]. Consequences of Non-Normal Status - Taxpayers who fail to submit tax declarations for three consecutive months are automatically classified as non-normal, leading to the suspension of their invoice usage [2]. - Non-normal taxpayers face penalties and must pay fines for overdue declarations, but their non-normal status can be lifted automatically upon compliance [3]. Distinction Between Credit Repair and Re-evaluation - Credit repair requires that the taxpayer has no objections to the annual evaluation results and must submit the repair application with a commitment [4]. - If there are disputes regarding the credit evaluation, a re-evaluation must be conducted before applying for credit repair [4]. Measures Taken by Tax Authorities - Tax authorities will implement various measures against entities rated as D-level due to non-normal status, including restrictions on invoice usage and limitations on tax benefits [4].

Group 1 - The article discusses the changes in the management of tax credit repair standards as per the "Tax Credit Management Measures" [5] - It highlights that from July onwards, there are new methods for repairing tax credit, emphasizing the importance of compliance for businesses [5] - The article lists 13 behaviors that will directly result in a D-level tax credit rating, indicating significant risks for companies engaging in these actions [5] Group 2 - The article outlines the requirements for filing and managing tax for enterprises operating across regions, as per the "Announcement on the Management of Corporate Income Tax Collection for Enterprises Operating Across Regions" [8] - It specifies that the head office must report information about all secondary and lower-level branches to the local tax authority, including details such as names, addresses, and tax identification numbers [9] - The article states that any changes in the reported information must be submitted within 30 days, and the head office must report the cancellation of branch tax registration within 15 days [9][10]

Core Viewpoint - The article discusses the extension of corporate income tax preferential policies in Hainan Free Trade Port until the end of 2027, highlighting key tax incentives for businesses operating in the region [19][22]. Group 1: Tax Policy Extension - The corporate income tax preferential policies established by the Ministry of Finance and the State Taxation Administration will be extended to December 31, 2027 [22]. - This extension aims to continue attracting investment and promoting economic development in Hainan Free Trade Port [19]. Group 2: Key Tax Incentives - Encouraged industries registered in Hainan Free Trade Port will benefit from a reduced corporate income tax rate of 15%, provided that their main business income constitutes over 60% of total revenue and they have substantial operations in the region [24]. - New foreign direct investment income for tourism, modern services, and high-tech industries established in Hainan will be exempt from corporate income tax [25][26]. - Enterprises can accelerate depreciation and amortization for newly purchased fixed and intangible assets, allowing immediate deduction of costs for assets valued at or below 5 million yuan [27][28].

Core Points - The article discusses the calculation of the employment security fund for disabled individuals, specifically detailing which personnel and salary components are excluded from the calculations [4][5]. Group 1: Employment Security Fund Calculation - The employment security fund for disabled individuals is calculated based on the number of employees who have signed a labor contract of at least one year with the employer [4]. - Personnel not included in the calculation of the number of employees are those who do not have a signed labor contract, as well as those receiving labor remuneration [4]. - Compensation for termination of labor relations is also excluded from the total salary calculation for the purpose of the employment security fund [4]. Group 2: Tax Credit and Certification - Companies need to submit tax payment credit certificates when participating in bidding processes [13]. - The tax credit certificate can be obtained through the national unified electronic tax bureau by navigating to the tax payment credit management section [14][17]. - If there are disputes regarding the tax credit evaluation results, companies can apply for adjustments through the tax credit management interface [18].

Core Viewpoint - The article provides a detailed guide on how to obtain the tax payment credit certificate through the national electronic tax bureau, emphasizing the steps required for businesses to access their tax credit evaluation information. Group 1: Process for Obtaining Tax Credit Certificate - Businesses can log into the national electronic tax bureau and navigate to the "Tax Payment Credit Management" section to access their credit evaluation information [1][4]. - The system defaults to show the credit evaluation details for the year 2025, but users can switch to other years to view past evaluations [1][2]. - After selecting the desired evaluation year, businesses can preview and either print or download the tax payment credit evaluation information form [2][3]. Group 2: Disputes and Adjustments - If there are disputes regarding the tax payment credit evaluation results, eligible businesses can apply for adjustments through the "Tax Payment Credit Management" interface [4].

Group 1 - The article discusses the classification of taxpayer credit levels by the National Taxation Administration, which includes five levels: A, B, M, C, and D [2] - It provides a step-by-step guide on how to check if a taxpayer is classified as an A-level taxpayer through the electronic tax bureau [3][4] - The A-level taxpayer list is updated monthly and is publicly available to encourage compliance and transparency [7] Group 2 - The article outlines the benefits for recognized advanced technology service enterprises, including a reduced corporate income tax rate of 15% [19] - It specifies the criteria for a company to be recognized as an advanced technology service enterprise, such as having over 50% of employees with a college degree and generating a significant portion of revenue from advanced technology services [22][27] - It explains the definition of income from offshore service outsourcing, which includes various types of technical service contracts with foreign entities [25][26]