Core Viewpoint - Companies must regularly maintain their deposit account reports through the electronic tax bureau to avoid issues such as inability to deduct tax payments from corporate accounts, lack of bank information during tripartite agreements, and notifications of no refund accounts during tax refunds [4]. Group 1: New Deposit Account Report Information - To add a new deposit account, navigate to the "Deposit Account Report" interface, click "Add Account," fill in the bank account information, and submit [7]. - After submission, the system will confirm completion, and users can download the report in PDF format [8]. - For signing a tripartite agreement, key information such as the bank and payment account must be filled out and submitted for verification [8]. Group 2: Change Deposit Account Report Information - For accounts without a tripartite agreement, select the account, click "Change," modify the necessary bank account information, and submit [12]. - For accounts with an existing tripartite agreement, users must first terminate the agreement before making changes to the account information [13]. - If only changing account nature or specific identifiers, modifications can be made directly without terminating the tripartite agreement [14]. Group 3: Cancel Deposit Account Report Information - To cancel a deposit account report, click "Cancel" and confirm; the system will indicate successful cancellation [15].

Group 1 - The article discusses the tax implications for small and micro enterprises regarding value-added tax (VAT) and corporate income tax, specifically addressing whether VAT exemptions require corporate income tax payments [8]. - It outlines situations where small and micro enterprises are not eligible for corporate income tax benefits, emphasizing the importance of compliance with tax regulations [8]. - The article also addresses the treatment of research and development expenses during quarterly prepayment of corporate income tax, particularly regarding the possibility of enjoying additional deductions [8]. Group 2 - The article provides a clear answer to the question of whether individuals can use personal expense invoices to replace business service invoices, stating that this practice is not allowed [13]. - It illustrates this point with an example of a designer who attempted to use personal expense invoices for business transactions, highlighting that such invoices are not valid for financial reimbursement [15]. - The article encourages individuals to utilize the "Electronic Tax Bureau" app for convenient online invoice issuance for personal services [15].

Core Viewpoint - The article discusses the specifics of the major illness medical expense special additional deduction in personal income tax, emphasizing the annual nature of the deduction and the process for claiming it [1][2]. Summary by Sections Deduction Method - The major illness medical expense deduction allows taxpayers to deduct the portion of medical expenses exceeding 15,000 yuan after insurance reimbursements, up to a limit of 80,000 yuan [4]. Deduction for Family Members - Taxpayers can choose to deduct medical expenses for themselves or their spouse, and for minor children, the expenses can be deducted by either parent. However, expenses for parents are not included in the deduction [5][6]. Important Considerations - Taxpayers should retain original or copied receipts for medical services and insurance reimbursements for verification. They can check their previous year's medical expenses through the medical insurance management information system [7]. Spousal Deductions - If both spouses have qualifying medical expenses, they can choose to deduct all expenses under the husband's name, with a combined maximum deduction limit of 160,000 yuan (80,000 yuan per person) [8]. Cross-Year Medical Expenses - Medical expenses incurred at the end of one year but settled in the following year are considered expenses of the latter year for deduction purposes, provided they meet the threshold [10]. Private Hospital Expenses - Expenses incurred at private hospitals that are included in the medical insurance settlement system can be deducted if they relate to basic medical insurance [11]. Understanding Deduction Thresholds - The "threshold" of 15,000 yuan is the minimum amount that must be exceeded for deductions to apply, while the maximum deduction limit is set at 80,000 yuan [12]. Deadline for Confirmation - The deadline for confirming the personal income tax special additional deduction information for the 2026 fiscal year is December 31, 2025 [13].

Group 1 - The article provides a step-by-step guide on how to use the electronic tax bureau app for issuing value-added tax invoices [5][7][21] - It outlines the process of logging into the app, switching identities if necessary, and navigating to the invoice issuance section [2][3][5] - The article details the types of services available for invoice issuance, including general services, real estate leasing, construction services, and transportation services [9][14] Group 2 - The process includes adding buyer information, project details, and confirming tax information before submission [13][14] - It explains the three possible outcomes after submitting an invoice application, including automatic issuance, payment requirements, and the need for tax authority review [20] - Finally, it describes how to check the status of the application and download the issued invoice [21]

Group 1 - The core viewpoint of the article is that personal income tax is no longer collected during the invoice issuance process for labor remuneration, manuscript remuneration, and royalties, as the tax is now withheld by the payer according to regulations [1][4]. - The policy is based on the announcement from the State Administration of Taxation regarding the management of individual income tax withholding and declaration [1][4]. - The withholding agent is responsible for calculating and withholding the personal income tax based on the net income after deducting expenses, with specific rules for manuscript income [1][3]. Group 2 - For labor remuneration, manuscript remuneration, and royalties, if the income per instance does not exceed 4,000 yuan, a deduction of 800 yuan is applied; if it exceeds 4,000 yuan, a deduction of 20% of the income is applied [3][4]. - The taxable income for withholding is calculated based on the income amount after deductions, with different withholding rates applied for different income brackets [4][5]. - The withholding rates for labor remuneration are structured in tiers, with a 20% rate for income up to 20,000 yuan, 30% for income between 20,000 and 50,000 yuan, and 40% for income exceeding 50,000 yuan [5].