Group 1 - The article provides a step-by-step guide on how to modify personnel contact information in the Natural Person Electronic Tax Bureau withholding end, including both individual and batch modification methods [2][3][4]. - The process begins with logging into the withholding end and navigating to the personnel information collection page [2][3]. - Users can select the personnel whose contact information needs to be modified, double-click on the name, and then update the contact details such as mobile number and email address [4][5]. Group 2 - After making the necessary changes, users must save the modifications to ensure the updates are recorded [6]. - The article also outlines the option to export personnel information, allowing users to modify contact details in an Excel template before importing the updated information back into the system [7][9][11]. - Specific requirements for mobile numbers are highlighted, including the need for unique numbers for each individual and the prohibition of using invalid or shared numbers [12].

Group 1 - The article discusses the tax deduction policy for charitable donations made by enterprises, allowing deductions up to 12% of annual profit before tax, with excess amounts eligible for carryover deductions for up to three years [1][2] - From January 1, 2019, to December 31, 2025, enterprises can deduct actual amounts for donations aimed at poverty alleviation in designated areas, with the policy continuing if the areas achieve poverty alleviation [1] - Charitable donations must be made through qualified social organizations or government departments, and enterprises must retain proper documentation for tax deductions [1][2] Group 2 - The donation amount is confirmed based on the actual cash received for monetary donations and the fair value for non-monetary donations, with proof required for non-monetary asset valuations [2]

Group 1 - The article discusses the annual tax settlement process for individual income tax, specifically focusing on special additional deductions that need to be submitted once a year [2][3][4] - It outlines the necessary information required for filling out the tax forms, including personal information, spouse details, and children's education information [3][4] - The article emphasizes the importance of confirming the accuracy of the basic information before proceeding to fill out educational details for children [2][3] Group 2 - The article provides guidance on selecting the deduction ratio and declaration method, which can either be through the withholding agent or self-declaration [4][6] - It mentions that the special additional deduction information submitted can be used for tax pre-deduction during the annual income tax settlement [4][6] - The article concludes with a reminder for individuals to ensure the authenticity and completeness of the information provided, as they are responsible for the accuracy of their submissions [4][6]

Group 1 - The tax basis for purchased fixed assets includes the purchase price, related taxes, and other expenses directly attributable to making the asset ready for use [3] - The tax basis for self-constructed fixed assets is based on expenditures incurred before the completion settlement [3] - For finance-leased fixed assets, the tax basis is determined by the total payments specified in the lease contract and related costs incurred during the contract signing [3] Group 2 - Depreciation for fixed assets should start from the month following their use and stop from the month following their cessation of use [4] - The minimum depreciation period for buildings is 20 years, while for machinery and equipment, it is 10 years [4] - Certain fixed assets, such as unused assets and those leased under operating leases, cannot be depreciated for tax purposes [4] Group 3 - Expenditures for the reconstruction of fixed assets that change the structure or extend the useful life are considered long-term deferred expenses [5] - Major repair expenditures that exceed 50% of the tax basis of the fixed asset and extend its useful life by more than 2 years should be amortized over the remaining useful life of the asset [5] - Other expenditures that should be treated as long-term deferred expenses must be amortized over a minimum of 3 years [5] Group 4 - The tax basis for purchased intangible assets includes the purchase price, related taxes, and other expenses necessary to make the asset ready for use [6] - Intangible assets are amortized using the straight-line method starting from the month they are put into use [6] - The minimum amortization period for intangible assets is 10 years, unless specified otherwise by law or contract [6] Group 5 - The tax basis for purchased biological assets includes the purchase price and related taxes [7] - Depreciation for biological assets should start from the month following their use and stop from the month following their cessation of use [7] - The minimum depreciation period for timber biological assets is 10 years, while for livestock, it is 3 years [7] Group 6 - Investment assets are classified as assets formed from equity and debt investments [8] - The cost of investment assets acquired through cash payments is based on the purchase price [8] - The cost of investment assets obtained through non-cash means is based on the fair value of the asset and related taxes [8] Group 7 - The cost of inventory obtained through cash payments includes the purchase price and related taxes [9]

Core Viewpoint - The article focuses on providing guidance for individual businesses in Ningbo regarding tax policies and procedures, specifically addressing common questions related to value-added tax (VAT) and individual income tax [3]. Group 1: Tax Types and Filing - Individual businesses need to be aware of the main types of taxes they must declare, including VAT and individual income tax, along with their respective filing deadlines [6]. - There are specific consequences for individual businesses that fail to file their tax declarations on time [6]. - The article outlines various methods for calculating individual income tax on business income [6]. Group 2: VAT Registration and Invoicing - Individual businesses can apply to become general VAT taxpayers and are eligible to issue special VAT invoices [6]. - The process for individual businesses to apply for small-scale taxpayer status is also detailed [6]. - The article discusses the use of electronic invoices by individual businesses, including how to apply for and issue them [6]. Group 3: Tax Benefits and Exemptions - Current preferential tax policies available to individual businesses are highlighted, including those aimed at specific key groups [6]. - The article emphasizes the importance of understanding these policies to maximize tax benefits [6]. Group 4: Tax Registration and Cancellation - After obtaining a business license, individual businesses are required to register with the tax authorities [6]. - The process for tax cancellation when an individual business ceases operations is explained, including the need for tax deregistration [6].