Group 1 - The article discusses the process of issuing red invoices through the national electronic tax bureau, emphasizing the steps involved in confirming and submitting red invoice information [3][4][5] - It outlines the monthly statistics related to red invoices, including the total amount of red invoices received and the number of confirmation slips issued [5] - The article provides detailed instructions on how to enter query conditions and select blue invoices for red invoice processing [7][8] Group 2 - The article highlights the importance of confirming the reason for issuing a red invoice and ensuring all information is accurate before submission [8][9] - It mentions that once the red invoice information confirmation slip is submitted successfully, it can be directly issued without requiring confirmation from the other party [9] - The article includes a reminder about the availability of online services through the electronic tax bureau and the option for remote assistance via the "Yueyue" service for tax-related inquiries [27][28]

Group 1 - The article discusses the process of issuing electronic invoices, specifically focusing on the "blue invoice" feature, which includes immediate invoicing, QR code invoicing, and copy invoicing methods [3][4][6] - It outlines the steps for filling out invoice information, including buyer and seller details, invoice specifics, and optional remarks [6][10][11] - The article emphasizes the importance of verifying invoice information before final submission to ensure compliance and accuracy [10][11] Group 2 - The article highlights the tax policies applicable to internet platform enterprises, particularly regarding the handling of personal income tax and value-added tax for platform workers [25][28] - It details the procedures for internet platform enterprises to assist workers in tax declaration and payment, including identity verification and submission of tax forms [30][31] - The implementation date for the new tax regulations is set for October 1, 2025, indicating a significant change in tax handling for platform workers [31]

Group 1 - The article discusses the process for individual business owners to apply for a tax reduction on personal income tax through the Natural Person Electronic Tax Bureau [2][5] - It highlights the steps to modify tax declaration information if the taxpayer qualifies for the individual business tax reduction but has not yet claimed it [2][4] - The article provides specific instructions on how to enter income totals and profit information in the tax declaration system [3][4] Group 2 - It mentions the importance of accurately reporting income and costs, including any capital gains or dividends from other business entities [3][4] - The article outlines the need to confirm the reduction nature and tax amount in the "Reduction and Exemption Details" section before finalizing the tax declaration [5] - It emphasizes the necessity of reviewing the tax reduction and any payable or refundable tax amounts before submitting the declaration [5]

Group 1 - The article discusses the implementation of the new corporate income tax prepayment declaration starting from October 1, 2025, which will require monthly prepayments for resident enterprises under the bookkeeping method, and quarterly prepayments for others from the third quarter of 2025 [9] - The revised corporate income tax prepayment declaration form includes new items such as "tax credit amount" and "revenue from unfinished product sales," along with adjustments to the calculation methods for tax distribution among branches [9] - Internet platform enterprises are required to report identity and income information of operators and employees from October 1 to 31, 2025, as part of their tax obligations [10][11] Group 2 - The article emphasizes the importance of electronic tax services, encouraging taxpayers to utilize online platforms for tax payments and inquiries, with remote assistance available through the "Yueyue" service [14][15] - It highlights the need for internet platform enterprises to handle withholding declarations and agency declarations for their employees starting from October 1, 2025, in accordance with the relevant tax authority announcements [12]

Core Viewpoint - The article discusses the continuation of tax exemption policies for agricultural product wholesale markets and farmer's markets, aimed at supporting the agricultural sector and promoting the trading of agricultural products [2][4]. Tax Exemption Policy - Agricultural product wholesale markets and farmer's markets are exempt from property tax and urban land use tax for properties and land specifically used for agricultural product operations [4]. - For markets that also deal in other products, the tax exemption will be determined based on the proportion of space used for agricultural products compared to other products [4]. Definition of Agricultural Markets - Agricultural product wholesale markets and farmer's markets are defined as venues registered for the trading of agricultural products and their initial processing items, including grains, meat, vegetables, fruits, and other edible products as determined by local tax authorities [5]. Scope of Tax Exemption - The tax exemption applies only to properties and land directly serving agricultural product transactions. Administrative offices, living areas, and commercial spaces not directly involved in agricultural trading are not eligible for the tax benefits and will be taxed accordingly [7].

Core Viewpoint - The article discusses the upcoming changes in tax regulations and reporting requirements for enterprises, particularly focusing on corporate income tax and internet platform enterprises [10][11]. Group 1: Corporate Income Tax Changes - Starting from October 1, 2025, resident enterprises that are subject to monthly prepayment will begin using a new reporting form from the September 2025 reporting period [10]. - The revised corporate income tax prepayment declaration form includes additional reporting items, adjustments to the tax calculation section, and new items for tax credit and income from unfinished product sales [10]. Group 2: Internet Platform Enterprises - Internet platform enterprises are required to report the identity and income information of operators and employees within their platforms from October 1 to 31, 2025 [13]. - From October 1, 2025, internet platform enterprises will handle withholding tax declarations and assist in tax declarations for their platform employees according to the new regulations [14]. Group 3: Tax Payment and Services - Taxpayers are encouraged to use the electronic tax bureau or its app for tax payments, with remote assistance available if online functions are insufficient [16][17].