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].