Core Viewpoint - The article provides detailed guidance on how general taxpayers should report value-added tax (VAT) related to construction services, including prepayment and unbilled income, as well as the treatment of input tax deductions and losses. Group 1: Reporting Prepaid VAT for Construction Services - General taxpayers providing construction services should report prepaid VAT in the "VAT and Additional Tax Declaration Form" under the section for tax offset situations, specifically in line 3 "Prepaid Tax for Construction Services" [2] - The second column of this line should reflect the prepaid VAT amount for the current period, while the fourth column should indicate the actual tax offset for the period, with any unutilized amount carried over to the fifth column as the ending balance [2] Group 2: Reporting Sales Amounts - The "Sales Amount" in the "VAT and Additional Tax Prepayment Form" should be reported as the total amount including tax [3] - For construction services, the sales amount should include all fees received, including tax, while real estate developers should report pre-received payments for properties sold, also including tax [4] - For rental income, the total amount received for leasing properties should be reported as well, including tax [5] Group 3: Reporting Unbilled Income - Taxpayers must report unbilled income according to the timing of VAT liability, even if no invoice has been issued [7] - General taxpayers should include unbilled income in the VAT declaration form under the relevant sections for unbilled amounts, while small-scale taxpayers should aggregate all sales income to determine eligibility for tax exemptions [7] Group 4: Reporting Input Tax Deductions - Taxpayers should report input tax deductions that need to be reversed in the "VAT and Additional Tax Declaration Form" under the section for input tax details [8] Group 5: Non-Normal Losses - Non-normal losses are defined as losses due to mismanagement leading to theft, loss, spoilage, or destruction of goods, as well as losses resulting from legal violations [16] - There are specific conditions under which input tax cannot be deducted from output tax, including losses related to non-normal situations [17][18]

Core Viewpoint - The article discusses the tax deduction policies for corporate and individual charitable donations in China, outlining the eligibility criteria, donation limits, and necessary documentation for tax deductions. Group 1: Corporate Charitable Donations - Corporate donations to qualified charitable organizations or government departments for charitable activities can be deducted from taxable income up to 12% of the annual profit [5][6] - Donations exceeding the 12% limit can be carried forward for deduction in the next three years [5] - From January 1, 2019, to December 31, 2025, donations for poverty alleviation in targeted areas can be fully deducted from taxable income [5] - Charitable donations must be made through organizations with tax deduction qualifications and must comply with relevant laws [6][7] - The donation amount is confirmed based on the actual cash received or the fair value of non-cash assets [8] - Charitable organizations must apply for tax deduction qualifications and submit annual reports to maintain eligibility [9] Group 2: Individual Charitable Donations - Individuals can deduct charitable donations made to qualified organizations or government departments from their taxable income, specifically for education, poverty alleviation, and assistance [13] - The deduction limit for individuals is up to 30% of their declared taxable income [15] - Donations must comply with the definitions of charitable activities as per relevant laws [17] - Individuals must obtain donation receipts and can use bank payment proofs temporarily if receipts are not available [17] - Documentation must be provided within 90 days of the donation to ensure eligibility for tax deductions [17]