Group 1 - The article discusses whether various types of government financial support should be included in a company's total revenue, stating that all financial funds received from the government, except for those requiring repayment, should be counted as revenue for the year [2] - It defines government financial support as funds from government departments, including subsidies, interest subsidies on loans, and various tax reductions, but excludes export tax rebates [2] - The timing of revenue recognition for government financial payments, such as subsidies and tax refunds, should generally align with the actual receipt of the funds, except in specific circumstances [2] Group 2 - The article clarifies that input tax from domestic passenger transport services can be deducted from output tax, including expenses incurred by dispatched labor employees, as long as there is a valid labor contract or the employee is dispatched [8] - An example is provided where a dispatched employee incurs travel expenses, allowing the company to claim input tax deductions based on valid receipts [8] Group 3 - The article outlines new regulations regarding tax credit management, effective from July 1, 2025, which will impact the credit rating of taxpayers [9] - It specifies that certain behaviors, such as providing false materials to obtain tax benefits or being classified as a non-compliant taxpayer, will lead to a direct downgrade to a D-level credit rating [10][12] - Consequences of being rated D-level include restrictions on the issuance of invoices and increased scrutiny from tax authorities [15][16]

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].

Core Viewpoint - The article discusses the implementation of a real-name system for tax-related professional service institutions and personnel, emphasizing the need for accurate reporting of basic information to tax authorities and the introduction of a credit code system for these services [5][8]. Group 1: Real-name System for Tax Services - Tax authorities are enhancing real-name management for tax-related professional service institutions and personnel, requiring them to provide services under their true identities [5]. - Institutions must report their basic information to tax authorities before providing services and update this information as necessary [5][6]. - Service personnel must report their basic information to the relevant tax authority before offering services [5]. Group 2: Reporting Requirements - Institutions providing tax services must report the elements of their business contracts to tax authorities, with specific timelines for different types of services [6]. - For services like tax declaration agency and other tax matters, reporting must occur before service provision, while general tax consulting and other services must be reported within 30 days of contract changes [6][7]. Group 3: Credit Code System - Tax authorities will assign credit codes to tax service institutions and personnel using information technology, which can be scanned to display their basic information and credit status [8]. - Institutions must submit their basic information and make a credit commitment to obtain a credit code, while personnel must undergo real-name verification to receive their credit code [8]. Group 4: Credit Evaluation System - The credit evaluation system for tax service institutions is categorized into five levels, from highest to lowest [9][10]. - Tax authorities will maintain credit records for service personnel, combining credit points with negative records, and provide mechanisms for credit record inquiries and downloads [10]. Group 5: Implementation Timeline - The "Management Measures for Tax-related Professional Services (Trial)" will be implemented starting May 1, 2025, as per the announcement by the State Taxation Administration [11]. - The "Tax Payment Credit Management Measures" will take effect on July 1, 2025, outlining conditions that prevent institutions from being rated as A-level [17].

Core Viewpoint - The article discusses the management of tax payment credit, detailing the evaluation process, criteria, and implications for businesses based on their credit ratings [3][5][9]. Group 1: Tax Payment Credit Management - Tax payment credit management involves the collection, evaluation, determination, publication, and application of tax credit information by tax authorities [3]. - Eligible participants include businesses that have completed tax information confirmation and identity reporting, as well as individual businesses that voluntarily apply for management [3]. Group 2: Evaluation Methods - The evaluation of tax payment credit is conducted through annual scoring and direct classification methods, which include both internal tax information and external evaluation data [5]. - Annual evaluation scores start at 100 points for businesses with complete information on regular and irregular indicators, with deductions applied for missing data [6]. Group 3: Credit Rating Levels - Tax payment credit ratings are classified into five levels: A, B, M, C, and D, based on the annual evaluation score [9]. - A-level is awarded for scores above 90, B-level for scores between 70 and 90, M-level for newly established businesses or those with no income, C-level for scores between 40 and 70, and D-level for scores below 40 or serious credit violations [9]. Group 4: Incentives for A-Level Rating - Businesses rated A-level receive various incentives, including public recognition, score increases for consecutive A ratings, and the ability to apply for additional VAT invoice usage [10]. - Continuous A-level rating for three years allows for expedited tax processing and additional support from tax authorities [10]. Group 5: Consequences of D-Level Rating - Businesses rated D-level face significant restrictions, including limited access to VAT invoices, increased monitoring, and a two to three-year prohibition from achieving A-level ratings [12]. - D-level ratings are reported to relevant departments, leading to stricter management measures [12][18].

Core Viewpoint - The "Tax and Fee Credit Management Measures" will be officially implemented on July 1, 2025, establishing a more scientific and efficient credit management system that links social security payment compliance directly to tax and fee credit ratings [2]. Group 1: Credit Repair Mechanism - Proactive correction can lead to credit repair, with earlier corrections yielding more credit points [4]. - The credit repair scoring system is detailed, with specific points assigned based on the timing of corrections for various infractions related to tax and fee declarations [5]. - The measures apply to enterprises that have completed tax information confirmation and identity reporting, with individual businesses able to voluntarily apply for management under these measures [6]. Group 2: Compliance and Reporting - Employers can check their social security payment status through the electronic tax bureau, ensuring timely declarations to avoid credit penalties [7][8]. - The process for verifying whether social security fees have been paid involves selecting the declaration date and checking the corresponding payment status [9][11]. - Late declarations not only affect tax and fee credit but also incur late fees [12].

Group 1 - The article provides a step-by-step guide on how to use the electronic tax bureau app for issuing value-added tax invoices [5][7][21] - It outlines the process of logging into the app, switching identities if necessary, and navigating to the invoice issuance section [2][3][5] - The article details the types of services available for invoice issuance, including general services, real estate leasing, construction services, and transportation services [9][14] Group 2 - The process includes adding buyer information, project details, and confirming tax information before submission [13][14] - It explains the three possible outcomes after submitting an invoice application, including automatic issuance, payment requirements, and the need for tax authority review [20] - Finally, it describes how to check the status of the application and download the issued invoice [21]

Core Viewpoint - The article discusses the tax policies related to research and development (R&D) expenses, clarifying misconceptions about eligibility for tax deductions, especially for companies experiencing losses or operating in specific industries [5][7][8]. Group 1: R&D Expense Deduction Eligibility - Certain activities are not eligible for tax deductions under the R&D expense policy, including routine upgrades of products/services, direct application of existing technologies, and market research [4]. - Companies experiencing losses can still benefit from R&D expense deductions, as losses can be carried forward to future years [7][8]. - Failed R&D activities can qualify for tax deductions if they meet specific criteria [10][11]. Group 2: Industry-Specific Restrictions - Real estate companies are prohibited from enjoying R&D expense deductions, while other industries may qualify [13][14]. - Industries that cannot utilize the R&D expense deduction policy include tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, and entertainment [14]. Group 3: Accounting and Taxation Methods - The R&D expense deduction policy applies to resident enterprises with sound accounting practices and those that implement a bookkeeping method to accurately collect R&D expenses [15][17]. - Companies under a fixed assessment method are not eligible for the R&D expense deduction policy [15]. Group 4: Credit Management and Compliance - The article outlines the credit management system for tax compliance, detailing behaviors that lead to credit deductions and how to rectify them [21][26]. - Timely correction of tax compliance issues can lead to credit restoration, with specific guidelines on how points can be regained based on the timing of corrections [30][34].

欢迎扫描下方二维码关注： 王会计 如果发生了超出营业执照经营范围的业务，是否能开具发票？ 应当据实开具，具体我们来看看政策是怎么说的吧。 税务人员 政策规定 举例说明 比如公司偶然发生了出租不动产业务，对方要发票，但营业执照经营范围没有该业务，这发票也应当据实开具。 温馨提示：如属于增加经营项目，长期经营的，应根据市场监督管理部门的要求办理经营项目增 项后，再由主管税务机关增加开票范围，自行开具。 税务人员 相关链接 (08). 发票备注栏信息填写也要合规！ (07). 没发生业务提前开票——不合规！ (06). 发票内容应如实填写！ (05). 个人消费者索取发票要提供身份证号吗？ (04). 警惕！这些情形属于虚开发票行为！ (03). 电子发票与纸质发票具有同等法律效力，不得拒收！ (02). 使用发票，这些行为不能有！ (01). 注意了，纳税信用等级影响发票领用 来源：国家税务总局临沂市税务局 国家税务总局临沂沂河新区税务局 编发： 国家税 务总局山东省税务局办公室 制作： 郭 瑜 编审：赵盈哲 责编：桑 军 来源山东税务 根据 《中华人民共和国发票管理办法》第十八条 规定，销售商品、提供服务以及从 ...

Core Viewpoint - Tax payment credit significantly benefits companies in various operational areas, including invoice issuance, export tax refunds, bidding, and financing loans, especially for those with high credit ratings like Class A taxpayers [4][5]. Group 1: Importance of Tax Payment Credit - Companies with a Class A tax rating enjoy government incentives across multiple sectors, enhancing their operational capabilities [4]. - The new tax credit management rules allow for a more flexible approach to tax payment, enabling companies to recover points based on the proportion and timing of tax payments rather than requiring full payment upfront [6]. Group 2: Consequences of Tax Arrears - Companies that fail to pay declared taxes on time may face significant point deductions, with a potential total deduction of 27 points for arrears exceeding 1 million yuan [6]. - The new rules specify that if a company pays 50% of its owed taxes in January and February, it can recover 18.9 points, maintaining its Class A status, whereas a lump-sum payment in February would only recover 16.2 points, resulting in a downgrade to Class B [6].

Core Viewpoint - The first step for newly established enterprises to commence operations is to obtain a business license from market regulatory authorities and subsequently confirm information with tax authorities [2]. Group 1: New Business Registration Process - Newly established enterprises must complete information confirmation with tax authorities after obtaining a business license [2]. - If the enterprise meets the conditions for intelligent opening, the electronic tax bureau will automatically confirm the registration and complete the identity registration of the legal representative [2][6]. - If the conditions are not met, the applicant can log in as a natural person to complete the process [2]. Group 2: Intelligent Opening Conditions - Upon successful registration, the legal representative will receive an opening confirmation SMS from the tax bureau on the same day [5]. - The process for confirming the opening includes logging into the electronic tax bureau, verifying pre-filled information, and completing the intelligent opening confirmation [6]. Group 3: Non-Intelligent Opening Process - If the enterprise is registered but the applicant is not the legal representative or financial officer, they must log in through the natural person business portal to complete the opening confirmation [8][10]. - The system will automatically retrieve the legal representative's phone number, which cannot be modified [10]. - If the legal representative has not registered a natural person account, they must do so to receive the SMS verification code [11].