Core Viewpoint - The article provides a detailed guide on how companies can verify if their potential partners are classified as A-level taxpayers, emphasizing the importance of this classification for business collaborations [15]. Group 1: Verification Process - Companies can check the A-level taxpayer status by logging into the electronic tax bureau and navigating to the public service section [5][15]. - The A-level taxpayer list is updated monthly and is publicly available to encourage transparency and trust in business partnerships [5][15]. - To perform a search, companies need to input the taxpayer identification number, taxpayer name, and evaluation year [7][18]. Group 2: Importance of A-level Taxpayer Status - A-level taxpayer status is a recognition by tax authorities that can enhance a company's credibility and attractiveness as a business partner [15]. - The tax authorities actively publish the A-level taxpayer list as part of their incentive measures to promote compliance and good tax practices [5][15]. Group 3: Accessing the A-level Taxpayer List - The A-level taxpayer list can be accessed through the National Taxation Bureau's website, where users can select their respective province to find the relevant information [17]. - The system will display the taxpayer's information if they are classified as A-level; otherwise, no information will be shown [18][19].

Core Viewpoint - The article discusses the new tax policies and procedures for internet platform enterprises and their workers, particularly focusing on personal income tax and value-added tax (VAT) compliance starting from October 1, 2025 [10][12][15]. Tax Compliance Procedures - Internet platform enterprises are required to withhold and prepay personal income tax for workers who receive remuneration through the platform, following the cumulative withholding method as per the relevant tax regulations [10][11]. - The process for withholding and reporting personal income tax is outlined in the announcement by the State Administration of Taxation, which mandates that platform enterprises adhere to existing regulations for tax compliance [11]. VAT Policies - Workers receiving service income from internet platform enterprises can benefit from VAT exemptions if their monthly sales do not exceed 100,000 yuan, with a reduced tax rate of 1% applicable for small-scale taxpayers [13]. - The procedures for VAT and additional tax fee reporting by platform enterprises include verifying worker identities and obtaining written consent before filing tax returns on behalf of the workers [14][15]. Implementation Timeline - The new tax regulations and procedures will take effect on October 1, 2025, as specified in the announcement by the State Administration of Taxation [15].

Group 1 - The article discusses tax incentives for individuals and sole proprietors engaged in four specific agricultural activities: planting, breeding, feeding, and fishing, which are temporarily exempt from personal income tax [2][3] - The policy applies to individuals or sole proprietors whose income from these four activities falls under the agricultural tax and pastoral tax categories [2][4] Group 2 - The policy is based on the notice issued by the Ministry of Finance and the State Administration of Taxation regarding personal income tax issues in pilot areas for rural tax and fee reform [4]