Core Viewpoint - The article discusses the reasons why taxpayers may not find the "invoice business handling" module in the electronic tax bureau, highlighting the need for proper registration and permissions for electronic invoices [1][2]. Group 1: Reasons for Missing Invoice Module - Reason one: Taxpayers have not registered the electronic invoice types. They need to apply for the invoice type by navigating to "Invoice Usage" and submitting the necessary information [1]. - Reason two: The current identity of the handling personnel lacks invoice issuance permissions. Taxpayers must log in as the legal representative or financial responsible person to manage permissions [2]. Group 2: Application Process - Taxpayers can select the electronic invoice type and submit the application for registration through the electronic tax bureau [1]. - To modify personnel permissions, users must access the "Personnel Permission Management" section and enable the invoice business function for the relevant staff [2].

Core Viewpoint - The article provides a detailed guide on the process of issuing electronic invoices for motor vehicles, including steps for both buyers and sellers, emphasizing the importance of compliance with tax regulations and the efficiency of electronic invoicing systems [4][5][6][9][10][12]. Group 1: Electronic Invoice Issuance Process - The first step involves accessing the electronic tax bureau and selecting the appropriate options for issuing an invoice, specifically for motor vehicle sales [4]. - In the second step, users must choose the type of invoice, such as "Unified Invoice for Motor Vehicle Sales" [5]. - The third step requires entering the actual transaction details, including buyer and seller information, and specifying if the buyer is an individual [6]. - The fourth step involves inputting vehicle-specific information, such as vehicle type and license plate, before finalizing the invoice issuance [6]. Group 2: Special Cases in Invoice Issuance - For second-hand vehicles, the process includes selecting "Unified Invoice for Second-Hand Vehicle Sales" and may involve additional options for reverse invoicing if the seller is a dealership [7]. - The issuance of red-letter invoices (for corrections) requires a specific process where the seller confirms the invoice details and submits the reason for the correction [10]. - Buyers can also confirm red-letter invoices by logging into the electronic tax bureau and selecting the appropriate confirmation status [12].

Core Viewpoint - The article provides essential information regarding the annual social security contribution wage declaration process for employers and employees, emphasizing the calculation methods, tax implications, and adjustment procedures for wages [2][4][5]. Group 1: Annual Contribution Wage Declaration - Employers must declare the average monthly wage of employees for the previous year during the annual contribution wage declaration period. For employees who worked less than a year, the wage is calculated by dividing the total wage by the actual months worked [2]. - The average monthly wage includes pre-tax income, which consists of personal income tax, social insurance, housing fund, and occupational annuity deducted from the employee's salary [4]. Group 2: Wage Adjustment and Reporting - If an employee's wage is adjusted during the year, the annual contribution wage does not need to be adjusted immediately. The contribution wage for the current year is based on the previous year's average monthly wage [5]. - Employers can submit multiple declarations during the annual contribution wage declaration period, with the last submitted data being the final record. They can check the declared wage data through the social security fee management client or the electronic tax bureau [5].