Group 1 - The article discusses the handling of "abnormal" VAT invoices, emphasizing the importance of identifying the specific reasons for the classification [3][4] - It outlines three main scenarios for processing VAT invoices: 1. If the invoice has not been declared for input VAT deduction, the deduction is suspended; if already declared, the input VAT must be reversed [3] 2. For invoices related to export tax refunds, if the refund has not been processed, it is suspended; if already processed, adjustments must be made based on the refund method [4] 3. Invoices involving consumption tax require similar actions based on declaration status [4] - The article warns against delaying the resolution of these issues, as it could lead to additional tax liabilities and penalties under the Tax Collection and Administration Law [4] Group 2 - The article mentions the continuation of the exemption policy for the employment security fund for disabled individuals, applicable to enterprises with 30 or fewer employees from January 1, 2023, to December 31, 2027 [9] - It states that the electronic tax bureau system will determine the eligibility of enterprises based on their tax registration information [9][11] - Non-enterprise entities are not eligible for this exemption, while qualifying enterprises can benefit from a tiered reduction in the employment security fund [11]

Group 1 - The article discusses the "package service" for taxpayers, which includes confirmation of registration information, financial accounting system and accounting software filing, deposit account reporting, and unit payment registration (social security) [3] - Taxpayers are required to report their deposit account information to the tax authority within 15 days of opening a basic deposit account or any other deposit account, as per the regulations [5] - Even if there is no taxable amount during the tax period, taxpayers must still file a tax declaration according to the regulations [6] Group 2 - The article outlines that the reporting time for tax declarations varies depending on the type of tax, and taxpayers can check their tax obligations and deadlines through the electronic tax bureau [7] - Taxpayers can view their basic information, including registration type, through the electronic tax bureau's "one-stop query" feature [16] - For non-enterprise types, they are not eligible for certain tax exemption policies, but if they meet specific criteria, they may benefit from reduced contributions to the employment security fund for disabled persons [17]

Group 1 - The core viewpoint of the article is the continuation of the exemption policy for the employment security fund for disabled persons, applicable to enterprises with 30 or fewer employees from January 1, 2023, to December 31, 2027 [2][4]. - Enterprises that meet the criteria will automatically benefit from the exemption if their current payable amount for non-disabled employment security fund is greater than zero [4]. - Non-enterprise taxpayers are not eligible for this exemption policy, but qualifying enterprises can enjoy a tiered reduction in the employment security fund for disabled persons [4][2]. Group 2 - Taxpayers can check their registration type and eligibility for the exemption through the electronic tax bureau system [3]. - The electronic tax bureau provides a unified platform for taxpayers to manage their tax-related information and verify their tax credit rating [11][15]. - The article emphasizes the importance of understanding the tax policies and utilizing the electronic tax bureau for efficient tax management [10][14].