Core Viewpoint - The article discusses the tax exemption policy for land use in agricultural production, highlighting that land directly used for agriculture, forestry, animal husbandry, and fishery is exempt from urban land use tax [6][7]. Group 1: Tax Exemption Policy - Agricultural production land, including land used for planting, breeding, and feeding, is exempt from urban land use tax [6][7]. - The exemption does not apply to land used for processing agricultural products or for living and office purposes [7]. Group 2: Relevant Regulations - The policy is based on the "Interim Regulations on Urban Land Use Tax" and related notifications from the State Administration of Taxation [8].

Core Points - The deadline for tax declaration for September is set to September 15, with extensions for Aba Prefecture to September 18 and Ganzi Prefecture to September 17 [1] Group 1: VAT Refund Policy - The Ministry of Finance and the State Administration of Taxation issued a notice regarding the improvement of the VAT refund policy for end-of-period credits, allowing eligible taxpayers in manufacturing, scientific research, software, and environmental protection sectors to apply for monthly refunds of end-of-period VAT credits [2] - Real estate developers can apply for a refund of 60% of the newly added end-of-period credits compared to the end of March 31, 2019 [2] - Other eligible taxpayers can apply for a proportional refund of newly added end-of-period credits compared to the end of the previous year [2] Group 2: VAT Exemption for Small-scale Taxpayers - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers are exempt from VAT if their total monthly sales do not exceed 100,000 yuan, or quarterly sales do not exceed 300,000 yuan [4] - Small-scale taxpayers with a 3% tax rate will have their VAT reduced to a 1% rate for taxable sales [4] Group 3: Income Tax Preferences for Small and Micro Enterprises - Small and micro enterprises can benefit from a reduced taxable income calculation at 25%, with a corporate income tax rate of 20%, extended until December 31, 2027 [5]

Group 1 - The article provides a detailed guide for individuals on how to update their registered name in the electronic tax bureau app after changing their name with the public security bureau [2][4][6] - The process involves logging into the app, navigating to the account center, and accessing personal information management to modify the name [4][6][7] - After entering the new name, the system performs an automatic verification, and upon successful verification, the name change is completed [7][9] Group 2 - The article includes a reminder about the responsibilities of employers regarding the employment of disabled individuals, stating that they must employ at least 1.5% of their total workforce or pay a guarantee fund if they do not meet this requirement [21] - It outlines the steps for employers to declare and pay the disabled employment guarantee fund through the electronic tax bureau [21][22] Group 3 - The article mentions the upcoming changes in the VAT refund policy for general VAT taxpayers starting from September 2025, allowing eligible taxpayers to apply for refunds of their end-of-period tax credits [23] - It emphasizes the importance of using the electronic tax bureau or app for tax-related services, including the option for remote assistance through online consultations [24][25]

Core Viewpoint - The article provides a detailed guide on how to deduct agricultural product invoices, categorizing them into two types: those that can be directly deducted and those that require processing before deduction. Group 1: Direct Deduction Invoices - Agricultural product purchase invoices can be directly deducted [4] - Invoices for self-produced agricultural products issued by the electronic invoice service platform are also eligible for direct deduction [4] - Special invoices from general taxpayers with a 9% agricultural product tax rate and customs payment receipts can be directly deducted [5] Group 2: Invoices Requiring Processing - Invoices issued by the tax control system for self-produced agricultural products require processing before they can be deducted [8] - Invoices from small-scale taxpayers with a 3% agricultural product tax rate also need to be processed before deduction [11] - The processing steps include entering the invoice details into the system and confirming the data before proceeding to deduction [9][10] Group 3: Deduction Process Steps - The deduction process involves logging into the electronic tax bureau and navigating to the invoice business section [6] - Users must select the appropriate invoice type, input the invoice date range, and submit the selection for deduction [7] - Special cases, such as invoices issued by tax authorities, require additional data entry before deduction [8] Group 4: Additional Considerations - After completing the deduction for agricultural product invoices, companies may also apply for additional deductions related to agricultural products [13] - The process for customs payment receipts for imported agricultural products follows a similar deduction procedure [13]

Group 1 - Taxpayers can check their corporate income tax annual declaration forms for 2023 through the electronic tax bureau, but cannot correct them if they are not found in the "Correction and Cancellation" module [2] - There is a limit on the number of times taxpayers can correct their corporate income tax annual declaration forms via the electronic tax bureau [2] - Taxpayers can view their correction records through the "Declaration Information Inquiry" module in the electronic tax bureau [2] Group 2 - The corporate income tax annual declaration form (A class) shows a corrected declaration amount of 472,146.22 million and another corrected declaration amount of 157,403.67 million [3]

Core Viewpoint - Taxpayers providing construction services must prepay value-added tax (VAT) based on the balance of received advance payments after deducting subcontractor payments upon receipt of the advance payments [1]. Group 1: Tax Payment Process - Step 1: Log in to the electronic tax bureau as a registered enterprise or through the "specific subject login" for "cross-regional reporting" [2]. - Step 2: Navigate to "Tax Declaration and Payment" and select "Prepayment Declaration of VAT and Additional Taxes" [3]. - Step 3: Confirm the pre-filled tax declaration results, making necessary corrections if discrepancies exist, and ensure the tax period is correct [4]. - Step 4: After confirming the declaration data, proceed to submit and complete the payment for the declared taxes [4]. Group 2: Tax Rates - The prepayment rate for items under the general taxation method is 2%, while for items under the simplified taxation method, it is 3% [4].

Group 1 - The article discusses the process for small businesses to correct their financial statements submitted through the electronic tax bureau app [2][9] - It highlights that the app currently supports monthly and quarterly submissions under the small enterprise accounting standards [2][7] - Users can log in to the electronic tax bureau app and navigate to the financial statement submission section to make corrections [3][9] Group 2 - The system prompts users if they want to correct errors in the submitted financial statements for the completed reporting period [6][8] - Upon selecting to continue, the app automatically populates the required financial statements and allows users to amend the data [9] - Users can add additional data items to their financial statements by selecting options from the balance sheet or income statement [9]

Core Viewpoint - The article provides a detailed guide on how general VAT taxpayers can confirm the purpose of electronic invoices (railway electronic tickets) through the electronic tax bureau and process VAT input tax deductions accordingly [2][5][7]. Group 1: Invoice Confirmation Process - General VAT taxpayers can confirm the purpose of electronic invoices via their tax digital accounts on the electronic tax bureau [2]. - The steps include logging into the electronic tax bureau, navigating to the invoice confirmation section, and selecting the appropriate invoices for deduction [3][5]. - After selecting the invoices, taxpayers must submit the confirmation and verify the statistical data before completing the deduction process [5][6]. Group 2: Tax Declaration Process - Taxpayers must fill in the VAT input tax amounts from the confirmed electronic invoices in the VAT and additional tax declaration form during the tax declaration process [7]. - The article emphasizes the importance of accurate reporting of these amounts to ensure compliance with tax regulations [7]. Group 3: Additional Information - The article mentions that the electronic tax bureau provides various functionalities for taxpayers, including online consultations and assistance for tax-related queries [25]. - It encourages taxpayers to utilize the electronic tax bureau for efficient tax management and compliance [25].

Group 1: Tax Benefits for Self-Employed Veterans - From January 1, 2023, to December 31, 2027, self-employed veterans can deduct up to 20,000 yuan annually from their actual tax liabilities for a period of 36 months after registering as individual business operators [3] - In Guangdong Province, the deduction limit is set at 24,000 yuan per year [3] - For example, if a veteran in Guangdong has a total tax liability of 18,000 yuan, the policy allows for a full exemption [3] Group 2: Tax Incentives for Employers Hiring Veterans - Employers hiring self-employed veterans and signing labor contracts for over one year can receive a tax deduction of up to 6,000 yuan per veteran per year, with a maximum increase of 50% based on local government regulations [5] - In Guangdong, the deduction standard is 9,000 yuan per veteran per year [6] - For instance, if a factory hires 10 veterans, it can reduce its tax liability by up to 90,000 yuan annually [7]

Core Viewpoint - The article discusses the mechanisms and conditions for tax credit restoration for businesses that have previously committed tax-related violations, emphasizing the importance of compliance and timely rectification to improve credit ratings [7][6]. Group 1: Restoration Mechanisms - Businesses that correct their credit violations within three days can restore 100% of their deducted points, with a tiered restoration system for different levels of deductions [3]. - A gradual restoration mechanism for unpaid taxes is established, where the restoration points are calculated based on the proportion and timeliness of tax payments [3]. - New "overall credit restoration" scenarios are introduced, allowing businesses with no new violations for over six months to gain additional restoration points, capped at a maximum of 11 points [3]. Group 2: Specific Conditions for Restoration - Businesses that have corrected tax declaration and payment issues can apply for credit restoration [4]. - Entities that have been directly rated as D-level due to invoice management violations can apply for restoration after a specified period without new violations, depending on the severity of past penalties [4]. - Businesses that have fulfilled legal obligations and had their non-compliant status lifted by tax authorities are eligible for credit restoration [4]. Group 3: Application Process - Businesses can apply for credit restoration by submitting a form to the tax authority before the annual evaluation, which will be completed within 15 working days [7]. - If violations have not yet been recorded in the credit evaluation, businesses do not need to apply, as the tax authority will update the results during the annual evaluation [7]. - The tax authority will expand and optimize credit restoration channels based on the collection of tax credit information [7].