Group 1 - The definition of pre-tax deduction vouchers refers to various certificates that prove reasonable expenses related to income, which can be deducted before calculating corporate income tax [2] - The applicable subjects for pre-tax deduction vouchers include resident and non-resident enterprises as defined by the Corporate Income Tax Law and its implementation rules [2] Group 2 - The principles followed in the management of pre-tax deduction vouchers include authenticity, legality, and relevance [4][5] - Authenticity means that the economic transactions reflected by the vouchers are real and that the expenses have actually occurred [4] - Legality indicates that the vouchers comply with relevant laws and regulations [4] Group 3 - Pre-tax deduction vouchers are categorized into internal and external vouchers based on their source [6][7] - Internal vouchers are original accounting documents created by enterprises according to national accounting laws and regulations when expenses occur, such as payroll records [7] - External vouchers include invoices, fiscal receipts, tax payment certificates, and other payment receipts issued by other entities or individuals [8] Group 4 - Enterprises must obtain pre-tax deduction vouchers before the end of the annual corporate income tax settlement period [10] - If an enterprise has not obtained the necessary invoices or external vouchers before the settlement period ends, it must request replacements or corrections before this deadline [10] - If notified by tax authorities about missing or non-compliant vouchers after the settlement period, enterprises have 60 days to obtain compliant vouchers or provide documentation proving the authenticity of the expenses [11] Group 5 - Enterprises can retroactively deduct expenses from previous years if they obtain compliant vouchers or provide proof of expense authenticity within five years [12]

Group 1 - The article discusses the tax deduction policies for corporate income tax, emphasizing that both internal and external vouchers can be used for tax deductions, not just invoices [2][3] - It clarifies that if a company estimates costs in 2025 but does not obtain invoices by December 31, it does not need to adjust the income tax return as long as the vouchers are obtained by May 31, 2026 [3][4] - The article states that if a company did not deduct expenses in previous years due to lack of vouchers, it can still deduct those expenses in the current year if it obtains valid vouchers, with a maximum retroactive period of five years [5][4] Group 2 - The article outlines the basic regulations for deducting advertising and promotional expenses, allowing deductions up to 15% of annual sales revenue, with excess amounts carried forward to future tax years [10][12] - It specifies that for certain industries, such as cosmetics and pharmaceuticals, advertising and promotional expenses can be deducted up to 30% of annual sales revenue, with similar carry-forward provisions [12] - The article notes that tobacco companies are not allowed to deduct advertising and promotional expenses when calculating taxable income [12]

Core Viewpoint - The article provides detailed instructions on the process of filing and paying the stamp tax, emphasizing the importance of timely submission and accurate data entry in the tax system [3][4][5]. Group 1: Stamp Tax Filing Process - Taxpayers are required to declare and pay the stamp tax within fifteen days after the end of the fiscal year [3]. - The filing process involves selecting the tax type, entering tax source information, and confirming the data before submission [6][7][8]. - After entering the required information, taxpayers must confirm the submission and can proceed to make payments if applicable [10][11]. Group 2: Corporate Income Tax Filing - Corporate income tax reconciliation must be completed by May 31, 2026, for the 2025 fiscal year [21]. - Taxpayers are responsible for calculating their taxable income and tax amount based on the annual financial data and must provide necessary documentation during the filing process [22]. - If taxpayers have not received invoices for certain expenses, they can estimate costs based on recorded amounts but must obtain valid documentation before the reconciliation deadline [24][25]. Group 3: Documentation for Tax Deductions - In cases where invoices cannot be obtained due to the other party's business closure or other reasons, taxpayers can still deduct expenses by providing alternative documentation [27][28]. - Required documentation includes proof of the inability to obtain invoices, contracts, payment evidence, and internal accounting records [30][31].

Group 1 - The core function of the social security card includes both social security and financial functionalities, which need to be activated separately after obtaining the card [2][3] - The financial function allows the social security card to be used as a regular bank debit card, enabling cash deposits, withdrawals, transfers, and purchases [3] - The card supports various payments and benefit collections, including social insurance payments, employment subsidies, and financial aid for farmers [4] Group 2 - To activate the financial function, the cardholder must visit the designated bank with valid identification and the social security card, where activation can be completed at any branch of the same bank [6] - If the social security function is activated but the financial function is not, the social security features will work normally, but the bank account linked to the card will be inactive [7] - It is advised to complete both activation processes simultaneously to avoid future usage issues, as accounts may be suspended if there are no transactions for an extended period [8]

Core Viewpoint - The article discusses the regulations and implications surrounding the issuance and acceptance of VAT invoices, emphasizing compliance with legal standards to avoid penalties and ensure tax deductions are valid [10][12][19]. Group 1: VAT Invoice Regulations - Companies can refuse to accept VAT invoices if they do not meet the requirements of being complete and accurate according to the regulations [10][12]. - Invoices must be issued in accordance with the specified time, order, and format, and must be stamped with the official invoice seal [12][15]. - Any behavior that involves issuing invoices that do not match actual business operations is considered fraudulent and is prohibited [15][22]. Group 2: Tax Deductions and Compliance - Receiving non-compliant invoices can affect a company's ability to make tax deductions, as only valid invoices are accepted as tax deduction documents [19]. - Companies are prohibited from lending or transferring invoices to others, as this is against the invoice management regulations [22][23]. - Merchants are required to issue invoices regardless of the transaction amount, and refusal to do so based on insufficient amounts is not compliant with regulations [23].

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]