Group 1 - The industries not applicable for the R&D expense tax deduction policy include tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, entertainment, and other industries as specified by the Ministry of Finance and the State Administration of Taxation [3] - The latest version of the national economic industry classification is GB/4754-2017, which is used to determine the applicability of the policy [3] Group 2 - Activities that cannot be included in R&D activities for tax deduction purposes include routine upgrades of products/services, direct application of research results, technical support provided after commercialization, simple changes to existing products or processes, market research, quality control, and research in social sciences, arts, or humanities [5] - R&D activities are defined as systematic activities aimed at acquiring new scientific and technological knowledge, creatively applying this knowledge, or substantially improving technology, products, services, or processes [5] Group 3 - Companies must adhere to national financial accounting standards for accounting treatment of R&D expenses and maintain auxiliary accounts for R&D projects to accurately collect and account for deductible R&D expenses [7] - Companies should separately account for R&D expenses and operational expenses, ensuring accurate and reasonable allocation of all expenditures [7]

Group 1 - The article outlines the steps for taxpayers to register as general taxpayers in the new electronic tax bureau, including accessing the relevant menu and identity verification [2][3] - Taxpayers exceeding the small-scale taxpayer threshold will receive reminders when declaring VAT or issuing VAT invoices, prompting them to proceed with general taxpayer registration [2][3] - The system automatically matches the registration mode based on taxpayer information and the tax period after becoming a general taxpayer, which can be either confirmation mode or supplementary recording mode [3][4] Group 2 - In confirmation mode, taxpayers confirm the "effective date of general taxpayer status" provided by the system and can preview the application form before completing the registration [3] - In supplementary recording mode, if the taxpayer has not exceeded the small-scale threshold, the system pre-fills the effective date and accounting information, requiring taxpayer confirmation [4] - If the taxpayer has exceeded the small-scale threshold but cannot specify the exceeding month, they must break down the sales amount month by month to confirm the effective date of general taxpayer status [4]

Tax Categories and Amounts - The vehicle and vessel tax in Guangxi is categorized based on engine displacement and type, with specific annual tax amounts ranging from 60 yuan for vehicles with engine displacement of 1.0 liters or less to 4,500 yuan for vehicles over 4.0 liters [2] - Passenger cars are taxed based on engine size, with rates of 360 yuan for 1.0 to 1.6 liters, 720 yuan for 2.0 to 2.5 liters, and up to 3,000 yuan for 3.0 to 4.0 liters [2] - Commercial vehicles and trailers are taxed based on weight, with rates of 16 yuan per ton for commercial vehicles and 8 yuan per ton for trailers [2] Self-Declaration Process - Taxpayers can declare vehicle and vessel taxes through the Guangxi Electronic Tax Bureau or at tax service halls if their insurance institutions do not collect the tax on their behalf [3] - The tax must be paid at the location of vehicle registration for registered vehicles, while unregistered vehicles should pay at the location of the owner or manager [3] Electronic Tax Bureau Submission Guidelines - To submit tax declarations, users must log into the new electronic tax bureau, navigate to the tax declaration section, and select the "vehicle and vessel tax" card to access the detailed tax source table [4] - The submission can be done through a confirmation method by selecting the vehicles to declare and clicking submit, or through a form-filling method [5]