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]

Core Viewpoint - The article discusses the recent announcement by the National Taxation Administration and the Ministry of Finance regarding the optimization of the prepayment declaration for enjoying the R&D expense super deduction policy, allowing companies to choose to enjoy this policy based on their actual R&D expenses incurred in the first half of the year [1]. Summary by Sections Enjoyment Method - Companies can enjoy the R&D expense super deduction policy by following the principle of "actual occurrence, self-judgment, declaration enjoyment, and relevant materials kept for reference." They can calculate the super deduction amount based on actual R&D expenses and fill in the relevant information in the tax declaration form without prior filing or approval [1]. Policy Content - From January 1, 2023, companies can deduct 100% of the actual R&D expenses incurred that do not form intangible assets from their taxable income. For expenses that form intangible assets, they can amortize 200% of the cost of the intangible assets [1]. - For integrated circuit and industrial mother machine companies, from January 1, 2023, to December 31, 2027, they can deduct 120% of the actual R&D expenses incurred that do not form intangible assets and amortize 220% of the cost of intangible assets [1]. Declaration Process - The declaration process involves filling out the "Corporate Income Tax Monthly (Quarterly) Prepayment Tax Declaration Form (Type A)" and selecting the relevant super deduction items in the specified section [2]. - In the "Exempt, Reduced Tax Income, Super Deduction Type Options" section, companies need to check the corresponding super deduction items and fill in the amount of the benefit [2].

Group 1 - The article discusses the process for taxpayers to apply for a review of their tax credit evaluation results during the annual evaluation period, specifically for the year 2024 [1][2] - Taxpayers can submit a review application in March if they have objections to the pre-evaluation results [1][2] - The steps for applying for a review include logging into the electronic tax bureau, selecting the evaluation year, and submitting relevant supporting materials [3] Group 2 - The article differentiates between tax credit review and re-evaluation, stating that re-evaluation applies after the annual evaluation results are published until the next year's evaluation [3] - The process for applying for a re-evaluation is similar to that of a review, requiring taxpayers to log into the electronic tax bureau and submit supporting materials [3] Group 3 - The article mentions the "Tax Credit Management Measures" published by the State Administration of Taxation, which outlines the framework for managing taxpayer credit [5] - It emphasizes the importance of compliance and accurate reporting in tax-related matters [20][21]

Group 1 - The article introduces a series of courses titled "First Lesson for New Taxpayers" aimed at helping new taxpayers understand the basic operations of the electronic tax bureau, specifically focusing on "Tax Reduction and Exemption Filing" [2] - Taxpayers eligible for tax reduction must submit relevant documents to the tax authority during the initial tax reduction application phase or within a specified period after the tax declaration [3] - The article highlights a specific tax reduction policy for employers who hire disabled individuals, where the tax authority provides a VAT refund based on the number of disabled individuals employed [4][5] Group 2 - The VAT refund limit for each disabled employee is determined by the local government's approved minimum wage standard, multiplied by four [5] - The article provides an online procedure for taxpayers to file for tax reductions, including steps to log into the electronic tax bureau and select the appropriate tax reduction filing item [5] - Taxpayers are reminded to report any changes in their eligibility for tax reductions to the tax authority promptly [3]

Core Viewpoint - The article discusses the new policy that exempts certain solid waste resource utilization activities from environmental protection tax to promote green development and resource recycling [3][4]. Policy Content - The Environmental Protection Tax Law of the People's Republic of China states that taxpayers who utilize solid waste in compliance with national and local environmental protection standards are temporarily exempt from the environmental protection tax [4]. Definition of Comprehensive Utilization - Comprehensive utilization of solid waste must meet the evaluation management standards set by the Ministry of Industry and Information Technology. The waste-generating units must have the qualifications and capabilities for comprehensive utilization, and the products must be listed in the National Industrial Solid Resource Comprehensive Utilization Product Catalog [5][6]. Measurement of Utilization Volume - The comprehensive utilization volume refers to the quantity of solid waste utilized according to the requirements of resource utilization and environmental protection standards. Taxpayers must accurately measure the amount of taxable solid waste utilized; inaccurate measurement will not allow deductions from the total waste generated [5]. Record-Keeping Requirements - Taxpayers claiming the tax exemption must retain documentation proving the flow and quantity of solid waste, including contracts, qualifications of the entrusted party, transfer slips, and management ledgers. They must also establish management ledgers for taxable solid waste, recording types, quantities, and disposal methods [6]. Tax Declaration Regulations - If a company only stores and disposes of solid waste without directly discharging it into the environment and does not qualify for the tax exemption, it is not required to declare [6].

Core Viewpoint - The article discusses the revised regulations for the collection and management of union funds in Chongqing, which now require quarterly reporting and payment instead of semi-annual, effective from July 1, 2025 [2]. Group 1: New Regulations - The reporting and payment deadline for union funds has been changed to quarterly, with submissions due within 15 days after the end of each quarter [2]. - The first submission under the new regulations will be for the first half of 2025, due in July 2025 [2]. Group 2: Online Submission Process - To submit union fund payments online, users must log into the new electronic tax bureau and navigate to the relevant section for non-tax income declaration [2]. - There are two methods for submission: simplified declaration and form-filling declaration [4][6]. Group 3: Payment Process - After successful submission, users can proceed to make payments immediately or download/print the declaration form for their records [6].

Group 1 - The article discusses the process for tax deduction when a company cannot obtain a compliant invoice due to the seller's business cancellation, emphasizing the importance of alternative documentation to prove the authenticity of the expense [6][7]. - Necessary documents for tax deduction include proof of the seller's business cancellation, contracts or agreements related to the transaction, and payment vouchers [6][7]. - The article references the regulations set forth by the State Administration of Taxation regarding tax deduction documentation, highlighting that specific documents are mandatory for substantiating expenses [6][7]. Group 2 - The article indicates that if a company has the required documentation, it can still claim tax deductions despite the inability to obtain a compliant invoice [7]. - It emphasizes the importance of maintaining compliance and integrity in tax matters, suggesting that companies should prepare the necessary documentation promptly [7][8].