Core Viewpoint - The article discusses the continuation of tax exemption policies for agricultural product wholesale markets and farmer's markets, aimed at supporting the agricultural sector and promoting the trading of agricultural products [2][4]. Tax Exemption Policy - Agricultural product wholesale markets and farmer's markets are exempt from property tax and urban land use tax for properties and land specifically used for agricultural product operations [4]. - For markets that also deal in other products, the tax exemption will be determined based on the proportion of space used for agricultural products compared to other products [4]. Definition of Agricultural Markets - Agricultural product wholesale markets and farmer's markets are defined as venues registered for the trading of agricultural products and their initial processing items, including grains, meat, vegetables, fruits, and other edible products as determined by local tax authorities [5]. Scope of Tax Exemption - The tax exemption applies only to properties and land directly serving agricultural product transactions. Administrative offices, living areas, and commercial spaces not directly involved in agricultural trading are not eligible for the tax benefits and will be taxed accordingly [7].

Core Viewpoint - The article discusses the upcoming changes in tax regulations and reporting requirements for enterprises, particularly focusing on corporate income tax and internet platform enterprises [10][11]. Group 1: Corporate Income Tax Changes - Starting from October 1, 2025, resident enterprises that are subject to monthly prepayment will begin using a new reporting form from the September 2025 reporting period [10]. - The revised corporate income tax prepayment declaration form includes additional reporting items, adjustments to the tax calculation section, and new items for tax credit and income from unfinished product sales [10]. Group 2: Internet Platform Enterprises - Internet platform enterprises are required to report the identity and income information of operators and employees within their platforms from October 1 to 31, 2025 [13]. - From October 1, 2025, internet platform enterprises will handle withholding tax declarations and assist in tax declarations for their platform employees according to the new regulations [14]. Group 3: Tax Payment and Services - Taxpayers are encouraged to use the electronic tax bureau or its app for tax payments, with remote assistance available if online functions are insufficient [16][17].

Core Viewpoint - The article provides a detailed guide on how authorized personnel can manage tax declaration permissions for individual income tax prepayment through the Natural Person Electronic Tax Bureau platform [2][8]. Group 1: Authorization Process - Legal representatives, financial officers, or personnel with withholding management authority can log into the Natural Person Electronic Tax Bureau to authorize individuals for personal income tax prepayment declaration [2][4]. - The process involves navigating to "Personal Information Management" and selecting "Tax Authority Management" to choose the enterprise for which permissions are to be granted [4][6]. - After entering the new authorized personnel's basic information and selecting the type of withholding authority, the authorization can be confirmed and completed [8]. Group 2: Tax Declaration Guidelines - The article outlines that starting from October 1, 2025, internet platform enterprises must report the identity and income information of operators and employees within the platform [19]. - It also mentions that the new corporate income tax prepayment declaration forms will be implemented for residents' enterprises, with specific adjustments to the reporting requirements [17][18]. Group 3: Online Services - Taxpayers are encouraged to use the electronic tax bureau or its app for tax-related services, with options for remote assistance available through the "Yueyue" online consultation service [23][24]. - The article emphasizes the importance of completing real-name authentication on the electronic tax bureau for accessing various tax services [25].

Group 1 - The article discusses the regulations regarding the input tax deduction for domestic passenger transportation services, specifically for employees under labor contracts and dispatched workers [2][3] - It emphasizes that the input tax incurred from transportation services for dispatched workers should be deducted from the output tax by the employing unit [2] Group 2 - The article includes reminders about tax declaration deadlines and the implementation of new tax forms starting from October 1, 2025, for corporate income tax prepayment [13][14] - It mentions that internet platform enterprises are required to report identity and income information of operators and employees within the platform during October 2025 [15][16]

Core Viewpoint - The article emphasizes the importance of timely declaration and payment of the Disability Employment Security Fund (referred to as "Disability Fund") to avoid credit score penalties, and outlines the corrective measures available to mitigate any potential credit loss due to late submissions [2][3][4]. Summary by Sections Section 1: Credit Penalties for Late Declaration - If a company fails to declare the Disability Fund by September 30, 2025, it will incur a monthly penalty of 5 points for not adhering to the tax declaration deadline [3]. - If the payment is not completed by the same deadline, the company will also incur a monthly penalty of 5 points for failing to pay the declared or approved deferred tax [4]. Section 2: Credit Restoration Measures - Companies can restore their credit score by taking corrective actions within specific time frames. If the issue is corrected within 3 days, the original penalty can be fully restored [5][6]. - For example, if Company A realizes it missed the declaration on October 2 and corrects it the same day, it will not incur any penalty [7]. Section 3: Penalties for Late Corrections - If a company corrects its declaration between 30 to 90 days after the deadline, it will incur a penalty of 2 points, with a restoration of 3 points possible [8]. - For instance, if Company B corrects its declaration 33 days late, it will incur a final penalty of 2 points after accounting for the restoration [9]. Section 4: Penalties for Corrections Beyond 90 Days - Companies that correct their declarations after 90 days will incur a penalty of 3 points, with a potential restoration of 2 points based on the payment ratio [10][11]. - For example, if Company C pays the Disability Fund after 92 days, it will end up with a final penalty of 3 points [12]. Section 5: Multiple Payments and Penalties - If a company opts for multiple payments, the penalties will be calculated based on the timing of each payment and the corresponding restoration points [13]. - For instance, if Company D makes four payments over several months, it will incur a final penalty of 1.05 points after considering the restoration points from each payment [13].

Core Viewpoint - The article discusses the classification management of export enterprises, which is crucial for optimizing export tax refund processes and enhancing taxpayer compliance with tax laws. It outlines the different management categories and the corresponding services provided to each category of export enterprises [1]. Summary by Sections What is Export Enterprise Classification Management? - Export enterprise classification management is a significant system established by the State Administration of Taxation to optimize export tax refund management, improve taxpayer compliance, and support foreign trade development. Enterprises are classified into four categories based on their asset status, tax credit level, and internal risk control, allowing for differentiated services [1]. Different Categories and Corresponding Services - The services provided to export enterprises vary by category, as follows: - **Category 1 Enterprises**: - Export tax refund processing time: up to 5 working days - Priority handling and green channel services available - No paper declaration required [1] - **Category 2 Enterprises**: - Export tax refund processing time: up to 10 working days - No priority handling or green channel services [1] - **Category 3 Enterprises**: - Export tax refund processing time: up to 15 working days - No priority handling or green channel services [1] - **Category 4 Enterprises**: - Export tax refund processing time: up to 20 working days - Must provide paper documentation as per regulations [1] Conditions for Category 1 Enterprises - For Category 1 enterprises, the following conditions must be met for a 5-day processing time: - Electronic data must match customs export clearance information and VAT invoice information - Accurate calculation of export tax refund amount - No involvement of pre-warning risk information from tax authorities - Goods must be purchased from suppliers with A or B level tax credit [3] Conditions for Category 2 Enterprises - For Category 2 enterprises, the following conditions must be met for a 10-day processing time: - Compliance with export tax refund regulations - Electronic data must match customs export clearance information and VAT invoice information - No audit doubts or all doubts must be resolved [4] Conditions for Category 3 Enterprises - For Category 3 enterprises, the following conditions must be met for a 15-day processing time: - Compliance with export tax refund regulations - Electronic data must match customs export clearance information and VAT invoice information - No audit doubts or all doubts must be resolved [5] Conditions for Category 4 Enterprises - For Category 4 enterprises, the following conditions must be met for a 20-day processing time: - Paper documentation must match electronic data logically - Electronic data must match customs export clearance information and VAT invoice information - Tax authorities will conduct investigations on invoices from suppliers [6] Important Notes - Export tax refund applications may not be subject to the specified processing time limits if: - They do not meet the application conditions - They involve risk information from customs or foreign exchange management departments [7]

Core Viewpoint - The article discusses the classification, accounting treatment, and tax implications of intangible assets, emphasizing their significance in corporate financial management and compliance with tax regulations [3][6][17]. Group 1: Definition and Classification of Intangible Assets - Intangible assets are defined as non-monetary long-term assets without physical form, including patents, trademarks, copyrights, land use rights, non-patented technology, and goodwill [3]. - The tax basis for purchased intangible assets includes the purchase price, related taxes, and other direct expenditures necessary to prepare the asset for its intended use [6]. - For self-developed intangible assets, the tax basis consists of expenditures incurred after the asset meets capitalization conditions until it is ready for use [6]. Group 2: Amortization and Special Provisions - The minimum amortization period for general intangible assets is set at 10 years, while assets acquired as investments can be amortized according to the stipulated or agreed-upon useful life [9]. - Software purchased by enterprises can be accounted for as fixed or intangible assets, with the possibility of a shortened amortization period, with a minimum of 2 years [16]. Group 3: Non-Deductible Intangible Assets - Certain intangible assets are not eligible for amortization expense deductions, including self-developed expenditures already deducted in taxable income calculations, self-created goodwill, and intangible assets unrelated to business activities [12][13]. Group 4: Policy Basis - The article references the "Enterprise Income Tax Law of the People's Republic of China" and its implementation regulations as the legal framework governing the treatment of intangible assets [17].

Core Viewpoint - The article discusses the management and reporting requirements for enterprises regarding their branches and tax obligations, particularly focusing on the new regulations set to take effect in 2025 [2][9][10]. Group 1: Tax Reporting Requirements - Enterprises must report information about all their secondary and lower-level branches to the local tax authority, including details such as branch name, level, address, postal code, taxpayer identification number, and the name and address of the corporate income tax authority [2]. - Branches are required to report changes in their information within 30 days of any changes occurring, and must also report the cancellation of tax registration for any branches within 15 days [2]. Group 2: Corporate Income Tax Prepayment - Starting from October 1, 2025, resident enterprises that are subject to monthly prepayment will begin using a new version of the corporate income tax prepayment declaration form [9]. - The revised declaration form will include new items such as "tax credit amount" and "revenue from unfinished product sales," along with adjustments to the tax calculation sections [10]. Group 3: Internet Platform Enterprises - Internet platform enterprises are required to submit identity and income information of operators and employees within the platform between October 1 and 31, 2025 [11]. - From October 1, 2025, these enterprises will also handle withholding declarations and agency declarations for their platform employees as per the new regulations [13].

Group 1 - The article discusses the procedures for handling issues related to social insurance fee payment failures, specifically the need to unlock payment information before reattempting payment [2][3] - It provides a reminder about the deadlines for various tax declarations and payments, including value-added tax, corporate income tax, and social insurance fees, emphasizing the importance of timely submissions [12][15] - The article highlights the introduction of new reporting requirements for internet platform enterprises, which must submit identity and income information for their operators and employees between October 1 and 31, 2025 [16][17] Group 2 - It outlines the adjustments to the corporate income tax prepayment declaration forms, including new items and modifications to existing sections, effective from September 2025 [15][19] - The article mentions the availability of remote assistance for taxpayers through the electronic tax bureau, allowing them to resolve issues without visiting physical service centers [20][21] - It emphasizes the importance of using electronic tax services for efficient tax management and compliance [18][21]

Core Points - Over 2500 internet platform companies have yet to submit tax-related information as required by regulations [1][2] - The deadline for all platform companies to submit their tax information is October 31, with tax authorities increasing support for those yet to comply [2] - Non-compliance with the submission deadline may result in penalties ranging from 20,000 to 100,000 yuan, with severe cases facing business suspension and higher fines [3] Group 1 - As of October 15, 6654 domestic and foreign platforms have submitted basic information, with over 4100 platforms providing tax information, exceeding 60% of the total required submissions [1] - Major platforms like Pinduoduo, Ele.me, and Didi Chuxing have proactively started submitting tax information since early October [1] - The State Administration of Taxation has noted that most platforms are complying with the reporting requirements, particularly leading platforms that enhance data accuracy [1] Group 2 - Tax authorities will provide training and support to platforms that have not yet submitted their information, ensuring a secure and efficient submission process [2] - There are concerns about some platforms attempting to evade tax obligations by improperly registering individual operators as sole proprietors to reduce tax liabilities [3][4] - The law prohibits any actions that misrepresent income types or identities to avoid tax responsibilities, with strict penalties for such violations [4][5] Group 3 - Continuous monitoring and enforcement of tax regulations are emphasized to ensure fair competition in the online and offline markets [5] - The tax department will collaborate with other agencies to strengthen the regulatory framework for platform economies [5]