Group 1 - The article discusses two types of business deregistration: simplified deregistration and regular deregistration [2] - Simplified deregistration is applicable for taxpayers who have not engaged in tax matters, have not used invoices, and have no outstanding tax issues [3] - Regular deregistration is required for taxpayers who do not meet the criteria for simplified deregistration and must apply through the electronic tax bureau [4] Group 2 - The process for regular deregistration involves logging into the electronic tax bureau and selecting the appropriate deregistration reason [5][6] - Different deregistration reasons trigger different processes, such as immediate deregistration for certain conditions or the need for additional reports for mergers and splits [9][10] - The system provides prompts and guidance based on the selected deregistration reason, ensuring compliance with tax regulations [11][12] Group 3 - Immediate deregistration can occur if the taxpayer meets the qualifications and has no unresolved matters [12] - If there are unresolved matters, the system allows for either resolving those matters or signing a commitment to complete them later [14][16] - The completion of all necessary tax filings and clearances is essential before proceeding with the deregistration process [17][18] Group 4 - The article outlines the steps for handling unresolved matters during the deregistration process, including the need to refresh the application after addressing these issues [20][26] - The system will confirm eligibility for deregistration after all matters are resolved, allowing the taxpayer to proceed with the application [21][28] - Taxpayers can track the progress of their deregistration application through the electronic tax bureau [29][32]

Group 1 - The article discusses the process for taxpayers to confirm and submit tax declaration data, including the ability to modify tax source information and submit multiple tax sources at once [2][9][12] - Taxpayers can view all tax source declaration information and filter by the competent tax authority for easier submission [2][9] - The system provides prompts for existing prepayment declarations and allows for a preview of the declaration before submission [2][12] Group 2 - Instructions are provided for changing or voiding corporate income tax clearance reports, including the need to submit within specific timeframes [9][11] - The article outlines the steps for modifying clearance report information, such as clearance dates and reasons, and emphasizes the importance of timely submission to the tax authority [11][18] - If a taxpayer has already completed certain tax declarations, they must void those before they can void the clearance report [18][19]

Core Viewpoint - The "Tax and Fee Credit Management Measures" will be officially implemented on July 1, 2025, establishing a more scientific and efficient credit management system that links social security payment compliance directly to tax and fee credit ratings [2]. Group 1: Credit Repair Mechanism - Proactive correction can lead to credit repair, with earlier corrections yielding more credit points [4]. - The credit repair scoring system is detailed, with specific points assigned based on the timing of corrections for various infractions related to tax and fee declarations [5]. - The measures apply to enterprises that have completed tax information confirmation and identity reporting, with individual businesses able to voluntarily apply for management under these measures [6]. Group 2: Compliance and Reporting - Employers can check their social security payment status through the electronic tax bureau, ensuring timely declarations to avoid credit penalties [7][8]. - The process for verifying whether social security fees have been paid involves selecting the declaration date and checking the corresponding payment status [9][11]. - Late declarations not only affect tax and fee credit but also incur late fees [12].

Core Viewpoint - The article discusses the introduction and functionality of the Medical Insurance Wallet, which allows for the pooling of personal medical insurance accounts among close relatives, facilitating medical expense payments and insurance contributions across provinces in China [3][4][7]. Group 1: What is the Medical Insurance Wallet? - The Medical Insurance Wallet is a fund account opened by the medical insurance department for insured individuals, linked to their personal medical insurance electronic credentials, enabling fund sharing among close relatives for medical expenses [3]. - The primary goal of the Medical Insurance Wallet is to address the issue of cross-province fund sharing, particularly transferring funds from employee insurance accounts to residents' insurance participants [3]. Group 2: How to Use the Medical Insurance Wallet? - After opening the Medical Insurance Wallet, insured individuals can transfer funds from their personal medical accounts or the wallet to the wallets of close relatives [4]. - Funds in the Medical Insurance Wallet can be used to pay for medical expenses at designated medical institutions. Currently, over 170,000 designated medical institutions and over 100,000 retail pharmacies nationwide support the use of the Medical Insurance Wallet [5]. - Residents can also use the funds in the Medical Insurance Wallet for insurance contributions [6]. Group 3: Regions with Medical Insurance Wallet Availability - As of now, the Medical Insurance Wallet is available in 30 provinces (municipalities and autonomous regions) and the Xinjiang Production and Construction Corps, with Guangdong being the only province not yet online [7]. - Even in regions where the wallet is available, some cities may still be undergoing technical adjustments, so users should confirm local availability before use [7]. Group 4: User Statistics - Over 1.5 million insured individuals have opened and used the Medical Insurance Wallet, successfully transferring funds in 305,000 transactions, with the total amount exceeding 200 million yuan [8].

Core Points - The social security contribution base limits for 2025 have been announced, with the upper limit set at 37,302 yuan/month and the lower limit at 7,460 yuan/month, effective from July 1, 2025 [3] - The average wage for urban employees in 2024 is reported to be 12,434 yuan/month [3] - Employers must adjust and pay the difference in social security contributions by the end of October 2025, with no late fees applied during this period [3] Group 1: Contribution Adjustment Process - Employers can adjust their contribution base through the social security fee management client or the electronic tax bureau starting from October 2025 [3] - The steps for employers include logging into the system, selecting the relevant months (July and August 2025), and submitting the adjustment data [7][8] - After submission, the system will redirect to the payment interface to complete the payment [9] Group 2: Flexible Employment Contribution Process - Flexible employment individuals must also pay the difference in social security contributions due to the base adjustment [13] - The payment process for flexible employment individuals involves using the "Suishenban" app or other platforms to submit their information and select "special payment" for the adjustment [13][21] - Payment can be made through various methods, including bank cards, Alipay, or WeChat, and a payment proof can be obtained after three working days [21][22]

Group 1 - The article outlines the rules for issuing unified invoices for motor vehicle sales, emphasizing the principle of "one vehicle, one invoice," meaning each vehicle can only have one corresponding invoice with its unique vehicle identification number [2] - The seller must fill in the taxpayer identification number or social credit code based on the consumer's situation, especially if the consumer needs to deduct value-added tax [3] - In case of sales return or incorrect invoice issuance, the seller must issue a red invoice that corresponds to the original blue invoice, following specific procedures [4] Group 2 - If a consumer loses the unified invoice and cannot process vehicle purchase tax or vehicle registration, they should request a reissue from the seller, who must first issue a red invoice before reissuing a new unified invoice [5] - If the printed content of the unified invoice is misaligned but remains clear and complete, there is no need to reissue a new invoice [6] - The regulations for issuing motor vehicle invoices will be implemented starting from July 1, 2021, following a trial period beginning May 1, 2021 [7]

Group 1 - The article discusses the process for taxpayers to modify or cancel their corporate income tax clearance report if there are errors in the submitted information [2][3]. - To modify the report, taxpayers must log into the electronic tax bureau, navigate to the relevant section, and select the option to change the clearance report details such as clearance filing date, clearance end date, and reason for clearance [4][5]. - If a taxpayer needs to cancel the report, they can select the option to void it, which will change the company's status back to normal after confirmation [8][11]. Group 2 - The article provides a step-by-step guide for taxpayers on how to handle tax matters through the electronic tax bureau, including the process for tax cancellation and obtaining tax clearance certificates [20][32]. - Taxpayers must log in, navigate to the appropriate sections, and follow prompts to complete their tax-related tasks, ensuring all pending matters are addressed before proceeding with cancellations [24][25]. - The system provides notifications for any unresolved issues that must be handled before finalizing tax cancellation or obtaining clearance certificates [26][27].

Core Viewpoint - The article outlines the procedures for tax cancellation in China, detailing the distinctions between simplified and regular cancellation processes, eligibility criteria, and the steps involved in each scenario [4][5][15]. Group 1: Simplified Cancellation Process - Taxpayers who have not engaged in any tax-related matters or have not used invoices and have no outstanding taxes or penalties can apply for simplified cancellation directly to the market supervision department without needing a tax clearance certificate [4][5]. - The conditions for simplified cancellation include not having any tax-related activities or having completed tax-related activities without any outstanding invoices or taxes [4]. Group 2: Regular Cancellation Process - Taxpayers not under tax inspection, with no outstanding taxes or penalties, and who have completed the cancellation of VAT invoices and tax control devices can apply for regular cancellation through the electronic tax bureau [5][15]. - The tax authority provides an immediate processing service under a "commitment system," allowing taxpayers to submit their applications and complete related matters within a promised timeframe [5]. Group 3: Cancellation Scenarios - Different scenarios for cancellation processing are outlined, including: - Scenario 1: No pending matters, where taxpayers can confirm cancellation and download the tax clearance certificate [9]. - Scenario 2: Pending matters that are merely notifications, allowing taxpayers to continue processing their cancellation [10][20]. - Scenario 3: Pending matters that require resolution before cancellation can proceed, necessitating action on the unresolved issues [11][26]. Group 4: Taxpayer Credit Levels - Taxpayers with A or B credit levels, or those whose parent companies have an A credit level, are eligible for simplified cancellation processes [13]. - Special provisions exist for enterprises founded by recognized industry leaders or government-introduced talents, allowing them to benefit from expedited cancellation processes [13]. Group 5: Electronic Tax Bureau Procedures - Taxpayers must sign the "Electronic Delivery Confirmation" to receive tax documents electronically from the tax authority [14]. - Before tax cancellation, taxpayers are required to declare and settle any related taxes [14][15].

2.进入"企业所得税清算报备"界面，选择"清算备案日 ""清算结束日""清算原因"，确认无误后，点击【提交】。 欢迎扫描下方二维码关注： 纳税人发生解散、破产、撤销以及其他情形，依法终止纳税义务的， 在注销税务登记之前，必须进行企业所得税清算。需要进行企业所得税清算的 企业，可以通过电子税务局 "企业所得税清算报备"模块向主管税务机关进行企业所得税清算报备。 分支机构不需要办理企业所得税清算报备(视同独立纳 税人按一般企业申报的分支机构除外)。 1.以企业业务身份登录电子税务局网页版，依次点击【我要办税】→【综合信息报告】→【状态信息报告】→【企业所得税清算报备】。 3.系统弹出确认提交提示："确定提交企业所得税清算报备申请？ 提交后，您的企业将变更为清算状态。" 点击【确定】。 4.系统跳转至提交成功界面并弹出提示："为提升您的申报数据质量，税务机关正在为您提供税收风险提示服务，若您存在风险疑点，稍后可在我的 消息中进行查看，请留意我的消息。"点击【确定】。 5.系统显示提交成功，点击查看《企业所得税清算事项备案表》，可下载备案表； 若存在未办结事项，可点击左下角【立即办理】，处理未办结事项 温馨提示：提交 ...