Core Viewpoint - The article discusses the implementation of the "Tax Payment Credit Management Measures" effective from July 1, 2025, which includes social insurance fees and non-tax revenues in the credit evaluation system [1]. Group 1: Policy Implementation - The new policy aims to unify the collection of social insurance fees and non-tax revenues, enhancing the credit evaluation process for tax payments [1]. - Companies that fail to meet tax payment deadlines will incur credit deductions based on specific indicators outlined in the policy [3]. Group 2: Credit Deduction and Repair Mechanism - Companies can receive credit deductions for failing to submit tax declarations on time, with specific points deducted for various infractions, such as 5 points for late tax declarations [3]. - There is a mechanism for credit repair, allowing companies to recover points if they correct their infractions within specified timeframes, such as 100% recovery if corrected within 3 days [4][5]. Group 3: Examples of Credit Repair - A company that discovers a missed declaration and corrects it within one day can recover all deducted points, resulting in a final score of 0 [4]. - If a company delays payment but makes partial payments over time, it can still recover points based on the timing and amount of payments made [5]. Group 4: Application for Credit Repair - Companies with recorded credit infractions can apply for credit repair before the annual evaluation, while those without recorded infractions will have their credit automatically updated based on corrective actions taken [7].

Group 1 - The article discusses the classification and taxation of gold and silver jewelry, platinum jewelry, and diamond products, emphasizing the need for clear separation in accounting for sales of different types of jewelry [2][3] - Retail businesses engaged in gold and silver jewelry sales are identified as taxpayers for consumption tax, including those who engage in consignment processing or consignment sales [3][4] - The timing of tax obligations for gold and silver jewelry sales is specified, with tax due upon receipt of payment or issuance of sales receipts [5][6] Group 2 - The basis for calculating consumption tax for gold and silver jewelry is outlined, with different rules for various business models, such as trade-ins and bundled sales [6][7] - Special circumstances for determining the tax basis for consumption tax are discussed, including the use of similar jewelry sales prices or composition pricing when no similar sales exist [7] - The article provides guidance on the electronic tax filing process, highlighting the automated system for businesses solely engaged in gold and silver jewelry retail [8][10]

Group 1 - The article discusses the implementation of the "Taxpayer Credit Management Measures" by the State Administration of Taxation to enhance taxpayer compliance and promote the social credit system [3] - It highlights specific scenarios that will lead to a direct classification as D-level in taxpayer credit management [3] - The article provides a visual representation to clarify the key points of the new tax credit management policy [6] Group 2 - The article outlines the scope of social insurance coverage for flexible employment, including individual businesses and part-time workers not covered by basic pension and medical insurance [10] - It mentions the announcement by the State Administration of Taxation regarding the optimization of corporate income tax prepayment declaration, effective from October 1, 2025 [12] - The article details the changes in the corporate income tax prepayment declaration form, including new reporting requirements for export enterprises and adjustments in tax calculation methods [20][22]

Core Viewpoint - The article discusses the recent announcement by the State Taxation Administration regarding the optimization of corporate income tax prepayment declaration, highlighting the revisions made to the tax declaration forms and the implications for enterprises [1][10]. Summary by Sections Changes to Corporate Income Tax Prepayment Declaration Form - The revised declaration form now includes additional reporting items such as "employee compensation" and "export methods" under the section for preferential and supplementary reporting [1]. - Adjustments have been made to the "calculation of prepayment tax" section, adding items like "sales expenses" and "other income," and detailing income from self-operated and entrusted exports [1][2]. - A new item for "income from sales of unfinished products" has been added specifically for real estate development companies to clarify reporting requirements for pre-sale income [3]. Adjustments to Tax Distribution Calculation Method - The method for distributing tax payments among branches has been revised, allowing for a more accurate allocation of tax liabilities based on actual profits and branch performance [4]. - An example illustrates how a company with multiple branches can adjust its tax distribution based on changes in branch status and profit calculations [4][5]. Tax Calculation Examples - Detailed tax calculations for each quarter are provided, showing actual profit amounts, taxable income, and the corresponding tax liabilities for a hypothetical company [5][6]. - The article includes tables that demonstrate how tax liabilities are distributed among branches, highlighting the differences between the old and new calculation methods [6][7][8]. Modifications to Tax Distribution Table - The name and data items of the tax distribution table have been modified to reflect the new calculation methods, including new columns for "actual tax to be allocated" and "cumulative tax allocated" [9].