Group 1 - The article provides a detailed guide on how taxpayers can obtain tax payment certificates through the electronic tax bureau, emphasizing the steps involved in the process [2][3][4] - It outlines the specific procedures for logging into the electronic tax bureau, selecting the appropriate options, and confirming the accuracy of the data before generating the tax payment certificate [4][3] - The article includes a reminder about the importance of verifying the information and offers options for downloading or printing the tax payment certificate once it is generated [4] Group 2 - The article discusses the tax declaration calendar, specifying the deadlines for various taxes such as value-added tax, personal income tax, and social insurance contributions [11][12] - It highlights the responsibilities of internet platform enterprises in handling tax withholding and declaration for their workers, detailing the applicable policies and procedures [14][15] - The article mentions the tax benefits available to small-scale taxpayers, including exemptions and reduced rates for value-added tax, and outlines the process for internet platform enterprises to assist in tax declarations [17][19] Group 3 - The article states that the new regulations regarding internet platform enterprises' responsibilities for tax declarations will take effect on October 1, 2025 [20] - It emphasizes the importance of electronic tax services, encouraging taxpayers to utilize online platforms for tax-related inquiries and submissions [22][23]

Group 1 - The article discusses the process for taxpayers to file consolidated tax reports for parent-subsidiary structures through the electronic tax bureau [3][5]. - It outlines the steps for both first-time and repeat filings, including the necessary information to be filled out in the system [5][6]. - The article emphasizes the importance of verifying the information before submission to ensure compliance with tax regulations [6]. Group 2 - The electronic tax bureau system automatically determines if it is the taxpayer's first time filing a consolidated tax report and directs them accordingly [5]. - For first-time filers, the system requires input of overall information such as effective dates and regional transfer types [5]. - After the parent company completes the filing, branch offices must log in to the electronic tax bureau to verify and submit their information based on the parent company's records [6].

Core Viewpoint - The article provides a detailed guide on how to change tax personnel information through the national unified electronic tax bureau, emphasizing the importance of proper procedures and confirmations during the process [1]. Group 1: Methods for Changing Tax Personnel Information - Method 1: Authorized personnel such as the legal representative, financial officer, or administrator can change tax personnel information via the "Account Center" in the electronic tax bureau, requiring confirmation from the tax personnel [3][4]. - Method 2: Authorized personnel can also use the "Tax-related Market Entity Identity Information Change" module to modify tax personnel information [6]. Group 2: Step-by-Step Instructions - For Method 1, the process involves logging into the electronic tax bureau, navigating to the "Account Center," and selecting "Personnel Permission Management" to add or modify tax personnel [4][5]. - For Method 2, the authorized personnel must log in, access the "Tax-related Market Entity Identity Information Change" section, and follow prompts to update the necessary information [6]. Group 3: Confirmation Process - Changes initiated by the enterprise require the new tax personnel to log in and confirm their association with the enterprise, ensuring a dual confirmation process [5]. - If the tax personnel initiates the change, the enterprise's authorized personnel must confirm the request in the "Pending Confirmation Tax Personnel" module [5]. Group 4: Important Reminders - It is crucial to ensure that the changes are confirmed by both parties to maintain accurate tax records and compliance [5]. - The article also highlights the importance of timely submissions and adjustments, especially with the upcoming tax deadlines [25].

Core Viewpoint - The article introduces the "Electric Tax Classroom" section on the "Shaanxi Taxation" WeChat public account, aimed at addressing taxpayers' pain points in daily tax handling and promoting the latest features of the national electronic tax bureau, facilitating easier tax compliance and risk avoidance for businesses [1]. Summary by Sections Introduction of Electric Tax Classroom - The new section focuses on common difficulties faced by taxpayers and aims to simplify the tax handling process through detailed guidance on electronic tax bureau functionalities [1]. Procedure for Filing Financial Accounting System and Software Record Report - The article outlines the steps for taxpayers to file the "Financial Accounting System and Software Record Report" through the electronic tax bureau, emphasizing the ease of access and efficiency of the process [2][4]. Functional Pathway - The process begins with navigating to the "Tax Handling" section, followed by selecting "Comprehensive Information Report" and then "System Information Report" to access the relevant filing function [4]. Steps for First-time Filers - For first-time filers, the system pre-fills certain information for confirmation, requiring taxpayers to complete and verify details related to their accounting system and software [5]. Steps for Non-first-time Filers - Non-first-time filers can modify existing records, ensuring that any changes to their accounting system or software are accurately reflected [6]. Submission of Materials - No additional materials are required for submission, streamlining the filing process for taxpayers [6]. Important Considerations - Taxpayers are responsible for the authenticity and legality of submitted materials and must update their records within 15 days of any changes to avoid tax risks [6]. Common Questions - The article addresses how the system differentiates between first-time and non-first-time filings, providing clarity on the filing process [7].

Core Viewpoint - The article discusses the process of applying for an adjustment of electronic invoice limits through the national unified electronic tax bureau, highlighting its convenience for taxpayers facing increased invoicing needs during peak seasons or large transactions [1][4]. Group 1: Policy Basis - The adjustment of invoice limits is based on the taxpayer's tax risk level, credit rating, and actual business conditions, with the tax authority confirming adjustments as needed [4]. - The announcement from the State Taxation Administration promotes the application of fully digital electronic invoices [4]. Group 2: Dynamic Adjustment of Invoice Limits - Dynamic adjustments to invoice limits occur automatically based on the taxpayer's invoice category and historical invoicing data, including monthly, temporary, and periodic adjustments [5][6][7]. - Monthly adjustments are made at the beginning of each month, while temporary adjustments occur when a taxpayer with good credit reaches a certain percentage of their monthly limit [5][6]. Group 3: Manual Adjustment Process - When the system's adjustments are insufficient, taxpayers can apply for a manual adjustment, which requires confirmation from the tax authority [8]. - The steps for applying for a manual adjustment include logging into the electronic tax bureau, filling out the application form, and submitting relevant documents for review [9][10].

Group 1 - The article provides a step-by-step guide on how taxpayers can obtain a tax payment certificate for the Employment Security Fund for Persons with Disabilities through the electronic tax bureau [3][6][9] - Taxpayers need to log in to the electronic tax bureau, navigate to the "Tax Payment" section, and select "Tax Payment Certificate" to initiate the process [3][6] - After selecting the relevant tax item, "Employment Security Fund for Persons with Disabilities," taxpayers can preview and issue the payment certificate [6][9] Group 2 - The article emphasizes the importance of correctly reporting the number of employed persons with disabilities when filing for the Employment Security Fund [9] - It addresses a common query regarding discrepancies in the reported number of employed persons with disabilities, suggesting that taxpayers verify their records [9]

Core Viewpoint - The article provides a comprehensive guide on the functionalities and processes available in the new electronic tax bureau in Shanxi, emphasizing the importance of electronic invoicing and tax management for taxpayers [6][10]. Group 1: Electronic Tax Bureau Functions - The electronic tax bureau allows users to handle various tax-related tasks, including invoice queries, tax declarations, and invoice issuance [2][4]. - Users can access a unified platform for managing invoices, including issuing, querying, and handling red-letter invoices for corrections [3][12]. Group 2: Invoice Management - Taxpayers can query their invoice data, including historical deduction information and invoice issuance details, through the electronic tax bureau [2][3]. - The process for issuing red-letter invoices is outlined, specifying that taxpayers must use the electronic invoice service platform to issue red-letter invoices in case of errors [12][15]. Group 3: Taxpayer Guidance - The article encourages taxpayers to utilize the online assistance feature for resolving issues encountered during tax-related processes [8]. - It highlights the necessity for taxpayers to confirm the purpose of invoices and maintain accurate records to facilitate smooth tax management [13][14].

Core Viewpoint - The article emphasizes the transition of tax payment processes from offline to online through the optimization of the national electronic tax bureau and mobile app, highlighting the importance of the electronic tax bureau app for tax-related tasks [3]. Group 1: Electronic Tax Bureau App Features - The electronic tax bureau app serves as a comprehensive service platform for tax declaration, invoice management, and certificate issuance, making it essential for financial personnel in enterprises [3]. - The app has undergone continuous iterations to enhance user experience, particularly in high-frequency business functions such as invoice data statistics and invoice usage queries [3]. Group 2: Steps for Querying Invoice Data - To query invoice data and usage information, users must log into the electronic tax bureau app, switch to the corresponding enterprise identity, and navigate to the invoice usage section [4][5]. - Users can select the type of invoice and the query period to retrieve specific invoice usage records [9][11].

Core Viewpoint - The article provides guidance on how to query tax-related information through various channels, emphasizing the importance of compliance and maintaining good credit for businesses. Group 1: Querying Tax Information - There are four methods to query tax information: 1. Log in to the electronic tax bureau on a computer and navigate to the "Tax Information Query" section [3] 2. Use the electronic tax bureau APP on a mobile device to access the same query section [4] 3. Engage in online interaction through the "Tax Interaction" feature on the electronic tax bureau [5] 4. Call the tax service hotline 12366 for inquiries about policies and procedures [5] Group 2: Adjusting Invoice Limits - There are three ways to adjust invoice limits: 1. Regular adjustments made automatically by the electronic invoice service platform each month [6] 2. Temporary increases for low-risk enterprises when their invoicing reaches a certain percentage of the total limit [6] 3. Manual adjustments based on an evaluation of the business's risk level and credit status [6] Group 3: VAT Deduction Eligibility - A company that was a small-scale VAT taxpayer and reported 930,000 yuan in revenue before becoming a general VAT taxpayer cannot deduct VAT on vehicle purchase invoices obtained prior to this change, as it does not meet the necessary conditions [11][12] - The conditions for deducting VAT include not having reported production income and not having paid VAT using the simplified method during the small-scale taxpayer period [12][13]

Core Viewpoint - The article provides guidance on how to remove tax personnel who have left the company through the electronic tax bureau, detailing the steps for both legal representatives and tax personnel. Group 1: Deleting Tax Personnel - Legal representatives and financial responsible persons can log into the electronic tax bureau via the "Enterprise Business" entry and delete tax personnel through the "Account Center" -> "Personnel Permission Management" -> "Existing Tax Personnel" function [1] - Tax personnel can log into the electronic tax bureau via the "Individual Business" entry and remove their association with the enterprise by navigating to "I Want to Handle Tax" -> "Comprehensive Information Report" -> "Dissolve Related Personnel Association" and uploading the necessary materials [2] - Tax personnel can also log in through the "Individual Business" entry and delete their association with the enterprise by going to "Account Center" -> "Enterprise Authorization Management" -> "Authorized Enterprises" -> "Delete" [4]