Group 1 - The article discusses the commencement of the 2025 individual income tax settlement for business income, as mandated by the Personal Income Tax Law of the People's Republic of China, which requires taxpayers to report and prepay taxes within 15 days after the end of each month or quarter, and to complete the annual settlement by March 31 of the following year [5][6]. - The article outlines the steps for taxpayers to follow in order to complete their tax declaration through the Natural Person Electronic Tax Bureau, including logging in, entering investor information, and submitting the tax declaration [7][9][11]. - It emphasizes the importance of accurately entering total income, costs, and expenses in the tax declaration process, as well as the need to confirm and submit the information to complete the declaration [21][23]. Group 2 - The article provides a detailed guide on how to navigate the Natural Person Electronic Tax Bureau's web interface for tax declaration, including specific modules to access and the sequence of actions to take [14][16][18]. - It mentions the necessity of paying any taxes due after the successful submission of the tax declaration, highlighting the final step in the tax settlement process [13]. - The article also includes a reminder for taxpayers to ensure that all information is accurate before submission to avoid any issues with their tax filings [22][23].

Group 1 - The article provides a detailed guide for taxpayers on the process of prepaying individual income tax on business income, emphasizing the importance of timely submission and payment [6][7][10] - Taxpayers must submit the tax declaration form within fifteen days after the end of each month or quarter, and complete the annual reconciliation by March 31 of the following year [5][6] - The article outlines the steps for online submission through the Natural Person Electronic Tax Bureau, including logging in, entering income and cost information, and submitting the declaration [9][12][10] Group 2 - The article discusses the R&D expense super deduction policy, which allows companies to deduct additional amounts for R&D expenses beyond regular cost deductions, effectively reducing taxable income [18][20] - From January 1, 2023, companies can enjoy a 100% super deduction on R&D expenses that do not form intangible assets, leading to a total deduction of 200% [23][24] - Companies that create intangible assets can amortize these costs at 200% for tax purposes, with specific deadlines for claiming these deductions during prepayment and annual tax reconciliation periods [24][23]

Group 1 - The article discusses the regulations regarding the deduction of expenses for corporate income tax in China, emphasizing that only expenses directly related to income generation can be deducted [3] - It highlights the distinction between revenue expenditures, which can be deducted in the current period, and capital expenditures, which must be amortized over time [3] - The article specifies that non-taxable income used for expenses cannot be deducted or calculated for depreciation and amortization [3] Group 2 - The article outlines the process for authorized personnel to manage tax declaration permissions through the Natural Person Electronic Tax Bureau [9][10] - It details the steps for granting tax declaration authority to designated individuals, including the need for verification and the selection of authorization duration [14][15] - The article emphasizes the importance of ensuring that authorized personnel are current employees and the need to revoke permissions for those who have left the company [13]

Core Viewpoint - The article provides a detailed guide on how authorized personnel can manage tax declaration permissions for individual income tax prepayment through the Natural Person Electronic Tax Bureau platform [2][8]. Group 1: Authorization Process - Legal representatives, financial officers, or personnel with withholding management authority can log into the Natural Person Electronic Tax Bureau to authorize individuals for personal income tax prepayment declaration [2][4]. - The process involves navigating to "Personal Information Management" and selecting "Tax Authority Management" to choose the enterprise for which permissions are to be granted [4][6]. - After entering the new authorized personnel's basic information and selecting the type of withholding authority, the authorization can be confirmed and completed [8]. Group 2: Tax Declaration Guidelines - The article outlines that starting from October 1, 2025, internet platform enterprises must report the identity and income information of operators and employees within the platform [19]. - It also mentions that the new corporate income tax prepayment declaration forms will be implemented for residents' enterprises, with specific adjustments to the reporting requirements [17][18]. Group 3: Online Services - Taxpayers are encouraged to use the electronic tax bureau or its app for tax-related services, with options for remote assistance available through the "Yueyue" online consultation service [23][24]. - The article emphasizes the importance of completing real-name authentication on the electronic tax bureau for accessing various tax services [25].