Core Viewpoint - The article provides a detailed guide on how to use the electronic tax bureau for issuing invoices in bulk, emphasizing the steps and requirements for successful invoice processing. Group 1: Invoice Issuance Process - Users must log in to the electronic tax bureau's website as a business entity to access the invoice issuance features [2]. - The process involves navigating to the invoice section, selecting bulk invoice issuance, and downloading the required template for inputting invoice information [3][5]. - The template requires specific information, including a unique invoice serial number for each invoice, which must not exceed 20 characters [6]. Group 2: Template Editing and Uploading - After filling out the template, users can upload it to the system, which will display the pending invoices for issuance [7]. - If there are errors in the uploaded information, users can edit the entries or clear the import to make corrections before re-uploading [8]. Group 3: Finalizing Invoice Issuance - Once the invoice information is confirmed, users can select the invoices and proceed to batch issue them [9]. - After the batch issuance is complete, the system will display the results, and users can download the issued invoices in bulk [10][11].

Core Viewpoint - The article discusses the tax implications and calculations for a company providing labor dispatch services under the new VAT regulations, specifically focusing on the choice between simplified taxation methods and the calculation of taxable amounts based on the difference between total income and employee compensation [2][3][5]. Group 1: VAT Calculation Methods - Small-scale taxpayers providing labor dispatch services can choose to calculate VAT based on total income or opt for a differential taxation method, deducting employee wages and benefits from total income [2][3]. - The differential taxation method allows for a lower taxable base, calculated as the total income minus employee-related expenses, with applicable VAT rates of 3% or 5% depending on the situation [2][3]. Group 2: Taxable Amount Calculation - For the VAT special invoice, the taxable amount is calculated as follows: (1,250,000 - 1,160,000) / (1 + 5%) = 85,714.29 yuan [2]. - For the VAT ordinary invoice, the taxable amount is calculated as: (2,000,000 - 1,750,000) / (1 + 5%) = 238,095.24 yuan [2]. - The total taxable amount for the quarter, after applying the differential method, is (3,250,000 - 2,910,000) / (1 + 5%) = 323,809.52 yuan, which exceeds the exemption threshold of 300,000 yuan [2][5]. Group 3: Tax Reporting - The company must report the calculated amounts in the VAT and additional tax declaration form, detailing the exempt sales amount based on the differential taxable sales [3][4][5]. - The total VAT payable for the period is calculated as 323,809.52 * 5% = 16,190.48 yuan, which must be reported in the appropriate sections of the tax declaration form [5].

Group 1 - The article discusses the common practice of fixed asset depreciation deduction in corporate finance, highlighting situations where depreciation cannot be deducted [2] - Fixed assets that cannot be depreciated include unused assets, assets leased through operating leases, and assets unrelated to business activities [3] - Specific assets such as land valued separately and cultural or artistic items held for investment purposes are also excluded from depreciation deductions [4] Group 2 - The tax basis for purchased fixed assets includes the purchase price, related taxes, and other expenses necessary to prepare the asset for its intended use [5] - For self-constructed fixed assets, the tax basis is determined by the expenses incurred before the completion settlement [6] - Assets acquired through donations or exchanges are valued at fair market value plus related taxes for tax basis purposes [8] Group 3 - Basic regulations for fixed asset depreciation state that depreciation should be calculated using the straight-line method and begins the month after the asset is put into use [9] - The minimum depreciation periods for various asset categories are specified, such as 20 years for buildings and 10 years for machinery [11]

Core Viewpoint - The article provides a detailed guide on how taxpayers can withdraw tax refund applications and perform self-checks on their tax declarations through the electronic tax bureau system, emphasizing the importance of accurate data submission to avoid errors in tax reporting [10][12][19]. Group 1: Tax Refund Withdrawal Process - Taxpayers can withdraw their tax refund applications by filling out the required information in the "Tax Refund Withdrawal Application Details" section, ensuring that all mandatory fields are completed [3]. - The system automatically populates the reporting month and batch number, and taxpayers must select the appropriate business type for the withdrawal [3]. - After entering the necessary data, taxpayers can save, edit, or delete entries as needed before submitting the withdrawal request [3][10]. Group 2: Self-Check Functionality - Taxpayers can utilize the "Self-Check Results Query" feature to verify the accuracy of their tax declaration data, which helps identify any discrepancies before final submission [10][12]. - The self-check process automatically retrieves results for the current reporting month, highlighting any unresolved discrepancies that need to be addressed [13][15]. - If discrepancies are found, taxpayers can correct the errors through the "Declaration Correction and Cancellation" function, ensuring compliance with tax regulations [17][19].

Core Viewpoint - The article discusses the importance of accurately distinguishing between taxable and exempt sales when filing VAT returns to avoid tax risks and ensure compliance with tax regulations [8][9]. Group 1: VAT Filing and Exemptions - Companies must accurately report taxable sales and exempt sales to benefit from tax exemptions, such as those applicable to agricultural producers [9]. - For small-scale taxpayers, if quarterly sales are below 300,000 yuan, they qualify for small micro-enterprise tax exemptions and should report in the designated section [11]. Group 2: Invoice Verification and Services - The article highlights the functionality of the invoice verification feature available through the electronic tax bureau app, which allows users to check the authenticity of invoices [3]. - Various services related to invoice management, such as issuing red and blue invoices, are available to assist businesses in their tax compliance [3].

Group 1 - New companies are required to file VAT returns even if no business activity has occurred, as per Article 32 of the Implementation Rules of the Tax Collection and Administration Law of the People's Republic of China [2] - Small-scale taxpayers must report all sales income, including both invoiced and non-invoiced income, when filling out their tax returns to determine eligibility for tax exemption [2]

Group 1 - The article emphasizes the importance of tax policies in driving economic growth and stability [2][4] - It discusses recent changes in tax regulations and their potential impact on businesses and individuals [2][4] - The article highlights the role of tax authorities in ensuring compliance and facilitating taxpayer services [2][4] Group 2 - The article provides insights into the challenges faced by taxpayers in understanding complex tax laws [2][4] - It suggests that improved communication and education from tax authorities can enhance taxpayer compliance [2][4] - The article mentions the significance of technology in streamlining tax processes and improving efficiency [2][4]

Group 1 - Small-scale taxpayers are exempt from value-added tax (VAT) if their total monthly sales do not exceed 100,000 yuan [2] - For sales subject to a reduced VAT rate of 1%, the taxable sales amount should be reported in the appropriate section of the VAT declaration form [3] - The reduction in VAT payable is calculated at 2% of the sales amount and should be reported in the relevant sections of the VAT declaration form [3] Group 2 - Corporate income tax annual declaration forms can be corrected or voided through the electronic tax bureau [6] - Corporate income tax quarterly declaration forms can only be corrected for the most recently submitted quarter [7] - Financial statements can be corrected for submissions made after October 2019 through the electronic tax bureau [8] Group 3 - Stamp duty on taxable contracts and property transfer documents can be declared quarterly or per transaction [10] - Taxpayers can choose their tax declaration period within the specified range, and this choice cannot be changed within the same tax year [11] Group 4 - Taxpayers can issue invoices based on the remaining invoice quota from the previous month before completing the VAT declaration [13] - After successful VAT declaration, taxpayers can refresh their available invoice quota [14] Group 5 - Taxpayers can report cross-regional tax matters through the electronic tax bureau [16]

Core Viewpoint - The article provides a step-by-step guide for companies on how to handle the situation when some invoices are not selected during the VAT declaration process, specifically focusing on how to revert the tax period for re-selection of invoices [1]. Summary by Sections Steps to Handle Invoice Selection - Step 1: Log into the electronic tax bureau and click on "Tax Digital Account" on the homepage [2]. - Step 2: Click on "Invoice Business" [3]. - Step 3: Click on "Invoice Selection Confirmation" [4]. - Step 4: Click on "Deduction Selection" [6]. - Step 5: Click on the upper right corner "Change Tax Period" [7]. - Step 6: Enter the change tax period operation interface and select the previous tax period from the dropdown menu [8]. - Step 7: After clicking submit, a prompt will confirm the change of tax period to May 2025, click "Confirm" to complete the operation [10]. - Step 8: After reverting the tax period, return to the deduction selection interface to re-confirm the invoices for May 2025 [11].