Core Viewpoint - The article provides a detailed guide on how to register as a general VAT taxpayer through the new electronic tax bureau, emphasizing the importance of compliance for small-scale taxpayers whose annual taxable sales exceed 5 million yuan. Group 1: Registration Process for General VAT Taxpayer - To register as a general VAT taxpayer, users must log into the new electronic tax bureau and navigate to the "Tax Handling" section, selecting "Comprehensive Information Report" and then "Qualification Information Report" to access the registration function [2][3]. - Upon entering the system, the registration mode is automatically matched based on the taxpayer's tax-related data, which can be either confirmation mode or supplementary mode [4]. - In confirmation mode, taxpayers confirm the system-generated results, with the effective date pre-filled based on their invoicing activities [5][6]. - In supplementary mode, taxpayers must confirm pre-filled data and complete any missing information before submitting the registration [8][9][10]. Group 2: Small-Scale Taxpayer Registration - Taxpayers who are small-scale taxpayers and whose annual taxable sales exceed 5 million yuan must register as general taxpayers, unless they meet specific exceptions [19]. - The calculation of "annual taxable sales" is based on a continuous period of no more than 12 months or four quarters, not on a calendar year [21]. - Failure to register in a timely manner can lead to significant tax implications, including the inability to deduct input tax and potential penalties for late filing [23]. Group 3: Additional Information - The article includes references to relevant policies and regulations governing VAT taxpayer registration, ensuring that readers are aware of the legal framework [30].

Core Viewpoint - The article aims to educate new taxpayers about property tax basics, specifically focusing on how property tax is calculated [1]. Group 1: Taxpayer Guidance - The article introduces a series of courses titled "First Lesson for New Taxpayers" to help them understand property tax [1]. - It emphasizes the importance of understanding tax obligations and provides a structured approach to learning about property tax [1]. Group 2: Tax Filing Process - Individual business owners are guided on how to declare their operating income through the natural person electronic tax bureau [8]. - The article details the steps for modifying tax declarations to ensure eligibility for personal income tax reduction policies [9][12]. - It explains the process of confirming tax data and submitting tax declarations, including the verification of income and expenses [10][12].

Group 1 - The article discusses the process of checking whether insurance companies have deducted and paid the vehicle and vessel tax on behalf of individuals [2][3] - It outlines the steps for querying vehicle tax information through the electronic tax bureau, including logging in, selecting public services, and entering the vehicle identification number [4] - The article provides a method for issuing the tax payment certificate, detailing the steps to log in to the electronic tax bureau app and select the appropriate options for generating the certificate [5][7][8] Group 2 - The article emphasizes the importance of accurate input of the vehicle identification number to retrieve correct tax payment information [4] - It explains the procedure for generating a tax payment certificate, including selecting the tax type and the insurance company responsible for the payment [7][8] - The article mentions that the generated tax payment certificate can be viewed online or downloaded for printing [8]

Core Viewpoint - Individual industrial and commercial households can correctly enjoy the half-reduction policy for individual income tax on operating income by following key steps in the prepayment declaration process [1]. Group 1: Tax Declaration Process - Step 1: Log in to the Natural Person Electronic Tax Bureau and fill in operating data accurately [1]. - Step 2: Select the tax reduction item as "individual industrial and commercial households half-reduction of operating income individual income tax" in the declaration form [1]. - Step 3: Review and submit the declaration after confirming the accuracy of the tax reduction amount and other data [1]. Group 2: Special Cases - If the individual industrial and commercial household adopts simplified declaration, the tax authority will collect taxes based on the reduced tax amount [1]. - If operating income is obtained from multiple sources, the annual taxable income must be consolidated during the annual tax declaration, and the tax reduction amount recalculated [1].