Group 1 - The core viewpoint of the article discusses the tax policies related to small-scale taxpayers in various sectors, particularly focusing on real estate and service industries [4][6][11]. - Small-scale taxpayers renting out real estate (excluding personal housing) are subject to a 5% tax rate [2][5]. - Real estate development enterprises that are small-scale taxpayers must also calculate their tax at a 5% rate when selling or renting out self-developed properties [4][6]. Group 2 - For labor dispatch services, small-scale taxpayers can choose to calculate tax based on the difference method, deducting wages and benefits paid to employees from the total revenue, and then applying a 5% tax rate [7][8]. - Security services provided by taxpayers are taxed similarly to labor dispatch services [9]. - Armed guarding and escort services are taxed under the same regulations as security services [9]. Group 3 - Small-scale taxpayers renting out personal housing are subject to a reduced tax rate of 1.5% instead of the standard 5% [11][12]. - The calculation for tax on personal housing rentals involves determining the taxable amount based on the gross rental income [11]. - Tax policies for selling used fixed assets by small-scale taxpayers allow for a reduced tax rate of 2% [12].

Group 1 - The article discusses the process of issuing rental invoices in different co-rental situations, emphasizing that each tenant should request an invoice based on their respective rental share when multiple people rent together [4] - In cases of subleasing, the subtenant must request a rental invoice from the sublessor, who in turn must obtain an invoice from the original landlord [4] - It is important to prepare the real estate lease contract and property ownership certificate when applying for rental invoices [4] Group 2 - The article provides links to additional resources related to tax obligations for recent graduates, including health insurance payments and tax declarations for first salaries [6] - It highlights the importance of understanding tax responsibilities and the implications of rental agreements for individuals [6]

Core Viewpoint - The article discusses the implementation of the "Tax Payment Credit Management Measures" starting from July 1, 2025, which categorizes taxpayers into five credit levels (A, B, M, C, D) and outlines the incentives for A-level taxpayers [6][7]. Group 1: Taxpayer Credit Levels - Taxpayer credit levels are classified as A, B, M, C, and D based on annual evaluation scores [6]. - A-level taxpayers are those with scores above 90, while B-level taxpayers score between 70 and 90 [7]. Group 2: Incentives for A-Level Taxpayers - A-level taxpayers will receive various incentives, including public recognition and the ability to increase their score by 1 point for consecutive A-level evaluations, with a maximum score of 100 [8]. - They can also receive up to three months' worth of VAT invoices at once and can apply for digital electronic invoices as needed [8][10]. - Continuous A-level status for three years allows for additional benefits, such as a green channel for tax matters and specialized assistance from tax authorities [8][10].

Core Viewpoint - The article discusses the implementation of the "Tax Payment Credit Management Measures" by the State Taxation Administration, effective from July 1, 2025, which outlines the evaluation indicators and scoring standards for taxpayers' compliance with tax payment obligations [8]. Group 1 - The "Tax Payment Credit Management Measures" will be enforced starting July 1, 2025, focusing on the evaluation of taxpayers' compliance [8]. - Key evaluation indicators include timely tax declaration, withholding, and financial reporting, with specific scoring penalties for non-compliance [8]. - Taxpayers can utilize the electronic tax bureau or its app for remote assistance in tax payment processes, enhancing convenience and efficiency [9][10]. Group 2 - The article provides a timeline for various tax declaration and payment obligations, including value-added tax and social insurance fees, emphasizing the importance of timely compliance [7]. - The introduction of remote consultation services through the electronic tax bureau aims to streamline taxpayer interactions and improve service delivery [9].

Group 1 - The article addresses issues faced by taxpayers using the electronic tax bureau, specifically identity switching errors and bulk invoice download failures [1][2] - It provides solutions for identity switching problems, suggesting users log out and clear browser cache if issues persist [3][4] - Instructions for bulk downloading invoices are detailed, including steps for accessing the invoice business module and querying invoices [4][5] Group 2 - The article discusses the new tax credit management measures effective from July 1, 2025, aimed at promoting taxpayer compliance and enhancing the social credit system [11][12] - Taxpayers rated as A-level will receive various incentives, including public recognition and potential increases in their credit scores [12][14] - Specific conditions for A-level qualification are outlined, including operational duration and compliance with accounting standards [19]

Core Viewpoint - The article discusses the tax obligations and benefits for individual businesses in China, highlighting recent tax policies aimed at supporting small-scale taxpayers and individual entrepreneurs [5][6][7]. Tax Matters for Individual Businesses - Individual businesses interact with tax authorities primarily through three types of matters: tax information confirmation, invoice usage, and tax declaration [3]. - Tax information confirmation involves verifying and supplementing tax-related information during the registration process [3]. - Invoice usage includes the application for adjustments in invoice limits when the current limits are insufficient [3]. - Tax declaration requires timely submission of tax payments and social insurance contributions, with specific obligations depending on whether the business has employees [3][4]. Common Taxes for Individual Businesses - Common taxes include Value-Added Tax (VAT), Individual Income Tax (IIT), Stamp Duty, and Social Insurance contributions, with specific reporting timelines [4]. - VAT is reported monthly or quarterly, with a deadline of 15 days after the reporting period [4]. - IIT on business income is also reported monthly or quarterly, with similar deadlines [4]. Recent Tax Policy Changes - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers with monthly sales below 100,000 yuan are exempt from VAT [5]. - Individual businesses with annual taxable income not exceeding 2 million yuan can enjoy a 50% reduction in IIT [5]. - Various tax reductions apply to small-scale VAT taxpayers, small micro-enterprises, and individual businesses, including reductions in resource tax and urban maintenance and construction tax [6]. Support for Specific Groups - Specific provisions exist for military families and veterans engaging in individual businesses, including VAT and IIT exemptions for three years [6][7]. - Self-employed veterans can deduct up to 20,000 yuan annually from their tax obligations for three years, with potential adjustments based on local government decisions [7]. Taxpayer Credit Management - The article outlines a new taxpayer credit management system effective from July 1, 2025, categorizing taxpayers into five levels (A, B, M, C, D) [13][14]. - Taxpayers rated as A will receive various incentives, including public recognition and assistance in tax matters [14][19]. - Certain conditions disqualify businesses from achieving an A rating, such as insufficient operational history or previous poor ratings [21].

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].

Tax Incentives for Community Housekeeping Services - The article discusses various tax incentives available for community housekeeping services, including reduced VAT rates and exemptions from several taxes [2][8]. - Community housekeeping service income is subject to a reduced corporate income tax rate of 90% when calculating taxable income [2]. - Exemptions from property tax and urban land use tax are available for properties used for community housekeeping services [2]. Eligibility Criteria for Tax Benefits - The services must be provided to families, including care for pregnant women, infants, the elderly, patients, and disabled individuals [2]. - The definition of "community" includes both urban and rural areas where people form social living communities [2]. - Employee-based housekeeping service enterprises must meet specific criteria to qualify for long-term tax incentives [2]. Conditions for Employee-based Housekeeping Enterprises - Enterprises must have a business license that includes housekeeping services in their operational scope [8]. - Employees must have a formal contract with the housekeeping service enterprise for at least six months [8].

Core Viewpoint - The article provides a detailed guide on how to issue electronic invoices in bulk under specific circumstances, such as tax exemption and multiple project entries, using the electronic tax bureau system [1]. Group 1: Bulk Issuance of Exempt Invoices - For issuing bulk "exempt" electronic invoices, the tax rate should be set to "0" and the use of preferential policies should be marked as "yes" with the type selected as "exempt" [4]. - An example is provided for issuing an exempt invoice for Apple products, demonstrating the necessary fields to be filled in the template [4]. Group 2: Bulk Issuance of Invoices with Multiple Projects - The "invoice serial number" in the basic information section of the template serves as a unique identifier for associating invoice details and specific business information [5]. - An example illustrates how to include information for three different projects within a single invoice [5]. Group 3: Bulk Issuance of Invoices with Specific Business Types - In the template, the specific business type must be selected, and relevant information should be entered in the designated section for specific business information [7]. - An example is given for issuing invoices related to "goods transportation services" [7]. Group 4: Uploading and Finalizing Invoices - After completing the template, users should upload the saved template file in the bulk invoicing interface [9]. - Once the template is successfully imported, users can edit the content or preview the invoice before finalizing the bulk issuance [10].

Group 1 - The article provides a step-by-step guide for taxpayers on how to re-submit tax payments after a failure in the electronic tax bureau [1][2] - The first step involves logging into the electronic tax bureau and navigating to the tax payment section [1] - The second step requires entering the tax payment interface and unlocking the payment information that needs to be processed [2] - The final step is to select the unpaid tax information and choose a payment method to complete the payment [1][2] Group 2 - The article mentions the importance of timely tax payment and the potential impact on tax credit ratings for those who fail to comply [8][9] - It highlights the introduction of the "Tax Payment Credit Management Measures" effective from July 1, 2025, which will evaluate taxpayers based on their compliance with tax payment deadlines [9] - The article also suggests that taxpayers can utilize online services for assistance, including remote consultations through the electronic tax bureau [11][12]