Core Points - The article provides a detailed guide on how to use the electronic tax bureau app for querying and entrusting tax-related professional service institutions [1][2][3]. Group 1: Querying Tax Service Institutions - Users can log in to the electronic tax bureau app and navigate to the "Tax Professional Service Institution Query and Entrustment" section to search for relevant institutions [1]. - The query results can display various institutions based on input criteria, including credit scores and service details [2][6]. - Users can refine their search by entering specific conditions such as evaluation year and location [6][7]. Group 2: Information Access and Entrustment Process - The query results page allows users to view detailed information about each institution, including legal representatives and service counts [9]. - If users wish to entrust a service institution, they can fill out the required service information and save it, which will initiate a confirmation process with the institution [11].

Core Viewpoint - The article discusses the personal income tax rules applicable to various types of income received by retired individuals, including pensions, re-employment income, part-time income, and one-time subsidies for early retirement [2][3]. Group 1: Retirement Income Tax Rules - Basic pensions and retirement benefits provided by the state are exempt from personal income tax [2]. - Additional income from the original employer, such as bonuses and allowances, is subject to personal income tax as "wages and salaries" after deducting allowable expenses [3]. Group 2: Re-employment Income - Income earned by retired individuals who take up new employment is taxable as "wages and salaries" after deducting allowable expenses [3]. - Specific conditions must be met for re-employment income to be taxable, including having a labor contract of at least one year and receiving fixed salary during absences [3]. Group 3: Part-time Income - Income from part-time work is taxable as "labor remuneration" [3]. Group 4: Early Retirement Subsidies - One-time subsidies paid to individuals who retire early are subject to personal income tax as "wages and salaries" [3].

Core Viewpoint - The article discusses common misconceptions regarding corporate income tax loss carryforwards and provides clarifications on tax deduction eligibility based on specific scenarios and regulations [9]. Summary by Sections Corporate Income Tax Loss Carryforward Misconceptions - The article outlines four common misconceptions related to corporate income tax loss carryforwards, emphasizing the importance of understanding the regulations to avoid errors [9]. Tax Deduction Eligibility - It is clarified that expenditures incurred domestically that do not fall under taxable items can still be used as tax deduction vouchers if they comply with the regulations set by the tax authority [13]. - An example is provided where Company A purchases gift cards for employee benefits, totaling 100,000 yuan, and receives a non-taxable VAT invoice. This invoice can be used as a tax deduction voucher as long as the expenditure is genuine and related to business operations [14]. Invoice Compliance - The article stresses that invoices must meet specific criteria to be valid for tax deductions. For instance, invoices lacking the taxpayer identification number or full name of the payer are not acceptable for reimbursement [16][17]. - It is also noted that any changes to the product name or amount on the invoice are not permitted, and detailed addresses must be included for real estate rental invoices [17][18].

Group 1 - The article discusses the updated operational guidelines for the new electronic tax bureau, specifically addressing how to remove the association of a tax officer after leaving a company [7] - It outlines the steps for adding a tax officer, including selecting identity type, confirming information, and submitting the details [4][6] - The article emphasizes the importance of tax deduction certificates, detailing the requirements for invoices and receipts based on the type of business and tax registration status [11][12] Group 2 - It mentions the criteria for small-scale business operations, indicating that sales revenue must not exceed the threshold set by VAT policies [11] - The article references the regulations regarding fixed asset depreciation, specifying which assets are eligible for tax deductions [15]

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]

Group 1 - The article introduces the "12366 Small Classroom" initiative by Tianjin Taxation to address taxpayer concerns and ensure tax benefits are effectively communicated [2] - It explains the personal income tax deduction policy for commercial health insurance, allowing a deduction limit of 2400 yuan per year (200 yuan per month) for eligible insurance products [3][4] - The article clarifies that not all commercial health insurance purchases qualify for tax deductions; only those with a "tax preferential identification code" are eligible [5][6] Group 2 - The "tax preferential identification code" is essential for ensuring the uniqueness and validity of the tax benefit for commercial health insurance policies, which must be provided by insurance companies [7] - Taxpayers must provide the policy documents containing the tax preferential identification code to their withholding units or retain them for self-reporting during annual tax reconciliation [8] - Insurance companies are required to issue invoices and policy documents that include necessary information for personal tax deductions [9]

Group 1 - The article discusses the tax implications of property division during divorce, stating that value-added tax (VAT), additional taxes, and deed tax are exempted when property is transferred without compensation [18][19][23] - It clarifies that personal income tax, stamp duty, and land value-added tax are not levied on property rights division through divorce [20][21][22][25] - Required documentation for tax exemption includes both parties' identification, divorce certificate, original property rights certificate, and divorce agreement [26][27] Group 2 - The article references various policies and regulations that support the tax exemptions mentioned, including notices from the Ministry of Finance and the State Administration of Taxation [28]

Group 1 - The core viewpoint of the article is that individuals renting out their own housing are subject to a property tax at a rate of 4%, with a temporary reduction in tax rates for small-scale taxpayers and micro-enterprises from January 1, 2023, to December 31, 2027 [3][4][10] - Individuals who sublet properties do not need to pay property tax, as the tax is the responsibility of the property owner [6][7] - For enterprises purchasing properties for self-use, property tax is calculated based on the property’s original value after a deduction of 10% to 30%, with a standard tax rate of 1.2% applied to the remaining value [8][9] Group 2 - Enterprises renting out properties to individuals or specialized housing rental companies are taxed at a reduced rate of 4% [10][11] - Specialized housing rental enterprises are defined as those managing 1,000 or more rental units or having a total building area of 30,000 square meters or more [12][13] - The list of housing rental enterprises and specialized rental enterprises is updated monthly and made available to the tax authorities [14]

Group 1 - The article emphasizes the importance of tax compliance and the role of tax authorities in ensuring proper tax collection and management [4] - It highlights recent initiatives by the Guangzhou tax bureau to enhance taxpayer services and streamline tax processes [5] - The article discusses the impact of tax policies on local businesses and the economy, suggesting that favorable tax conditions can stimulate growth [5] Group 2 - The article provides statistical data on tax revenue growth in the region, indicating a significant increase in collections over the past year [4] - It mentions specific measures taken by the tax authorities to improve efficiency, such as digitalization of tax filing processes [5] - The article outlines the challenges faced by taxpayers, including the complexity of tax regulations and the need for better communication from tax authorities [5]

Core Viewpoint - The article discusses the types of tax deduction vouchers required for enterprises, including internal and external vouchers, and outlines the necessary documentation and procedures for obtaining these vouchers to ensure compliance with tax regulations [3][4][5]. Group 1: Types of Tax Deduction Vouchers - Tax deduction vouchers are categorized into internal vouchers, which are self-made by enterprises for accounting purposes, and external vouchers, which are obtained from other entities or individuals to prove expenditures [3]. - Internal vouchers must comply with national accounting laws and regulations, while external vouchers include invoices, tax payment certificates, and receipts [3]. Group 2: Timing for Obtaining Vouchers - Enterprises must obtain tax deduction vouchers before the end of the annual corporate income tax settlement period as stipulated by tax laws [4]. Group 3: Vouchers for Domestic Expenditures - For domestic expenditures that are subject to VAT, enterprises must obtain invoices from registered VAT taxpayers as tax deduction vouchers [6]. - If the counterparty is not required to register for tax, other forms of vouchers such as tax authority-issued invoices or receipts can be used [6]. - For expenditures not subject to VAT, different rules apply depending on whether the counterparty is an entity or an individual [6]. Group 4: Additional Documentation Required - In addition to tax deduction vouchers, enterprises must retain related documentation such as contracts, payment vouchers, and expenditure evidence to verify the authenticity of the vouchers [8]. Group 5: Handling Non-compliant Vouchers - If an enterprise receives non-compliant invoices or vouchers, it must request replacements before the end of the tax settlement period to ensure the expenditures can still be deducted [10][11]. - In cases where the counterparty has ceased operations, enterprises can still deduct expenditures if they provide sufficient evidence of the expenditure's authenticity [11].