Core Viewpoint - The article discusses the tax policies related to cross-border e-commerce, specifically focusing on the tax exemption for export goods from e-commerce enterprises within the comprehensive pilot zones established by the government [3][4]. Policy Content - Since October 1, 2018, a trial policy has been implemented allowing tax exemptions for value-added tax (VAT) and consumption tax on goods exported by e-commerce enterprises in the comprehensive pilot zones, provided they meet certain conditions [3][4]. Applicable Conditions - The comprehensive pilot zones are defined as areas approved by the State Council for cross-border e-commerce trials [4]. - E-commerce export enterprises are those that either build their own cross-border e-commerce sales platforms or utilize third-party platforms for exports [4]. - To qualify for the tax exemption, enterprises must meet the following criteria: 1. Registered in the comprehensive pilot zone and must record export details on the designated e-commerce service platform [5]. 2. Export goods must go through customs procedures at the location of the comprehensive pilot zone [5]. 3. The exported goods must not fall under categories that have been explicitly excluded from tax exemptions by the Ministry of Finance and the State Administration of Taxation [5].

Core Viewpoint - The article discusses the tax policies applicable to cross-border e-commerce retail exports, highlighting the exemption from value-added tax (VAT) and consumption tax for eligible e-commerce export enterprises since January 1, 2014 [2][5]. Group 1: Policy Content - Since January 1, 2014, e-commerce export enterprises that meet certain conditions are eligible for VAT and consumption tax exemptions on exported goods, excluding those specifically stated by the Ministry of Finance and the State Administration of Taxation [2][5]. - The policy aims to support the growth of cross-border e-commerce by reducing the tax burden on qualifying enterprises [2][5]. Group 2: Applicable Conditions - E-commerce export enterprises must either establish their own cross-border e-commerce sales platform or utilize third-party platforms for conducting exports [3][6]. - To qualify for the VAT and consumption tax exemption, enterprises must meet the following conditions: 1. Have completed tax registration [3]. 2. Obtain a customs declaration form for exported goods issued by customs [3]. 3. Acquire valid purchase certificates for the imported goods [4]. 4. If the enterprise is a foreign trade company, it must have the corresponding VAT special invoice or consumption tax payment certificate that matches the customs declaration [6][7].

Core Viewpoint - The article discusses the tax policies applicable to cross-border e-commerce enterprises operating within the Comprehensive Pilot Zones, highlighting the implementation of a simplified corporate income tax assessment method and various tax incentives for qualifying businesses [2][3]. Group 1: Tax Policies for Cross-Border E-Commerce - From January 1, 2020, cross-border e-commerce enterprises in the pilot zones that meet specific conditions can apply a "no-invoice exemption" policy and utilize a simplified corporate income tax assessment method, with a taxable income rate set at 4% [2][3]. - Enterprises qualifying as small and micro enterprises can benefit from preferential corporate income tax policies, and income that falls under the exempt income categories as per the Corporate Income Tax Law can enjoy tax exemption benefits [2][3]. Group 2: Eligibility Criteria for Tax Assessment - To be eligible for the simplified corporate income tax assessment, cross-border e-commerce enterprises must meet the following conditions: registration in the pilot zone, proper documentation of export goods through the local customs, and the absence of valid purchase invoices for goods that qualify for VAT and consumption tax exemptions [7][3].

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].

Group 1 - The article outlines the eligibility criteria for startup technology enterprises to receive investment, including being registered in mainland China, having fewer than 300 employees, and not exceeding total assets and annual sales of 50 million yuan [3] - It specifies that the startup must not be listed on any stock exchange at the time of investment and for two years thereafter, and that R&D expenses must account for at least 20% of total costs in the investment year and the following tax year [3] Group 2 - The article details the conditions for venture capital enterprises, which must also be registered in mainland China and comply with specific regulations regarding venture capital funds [4] - It states that within two years post-investment, the venture capital enterprise and its affiliates must hold less than 50% of the equity in the invested startup [4] Group 3 - The article describes the tax benefits for venture capital enterprises, allowing them to deduct 70% of their investment amount from taxable income if the investment is held for at least two years [5] - It emphasizes that the investment must be made directly in the startup and not through the acquisition of existing shares from other shareholders [4][5] Group 4 - The article mentions that limited partnership venture capital enterprises must also meet specific criteria, including being established under relevant laws and regulations, and must invest in unlisted small and medium-sized high-tech enterprises [9] - It highlights that the investment must be held for a minimum of two years to qualify for tax deductions [10]

Core Viewpoint - The article provides guidance on how to use the new electronic tax bureau for applying for and adjusting digital invoices, emphasizing the steps involved in the process [1][4]. Group 1: Digital Invoice Initial Quota Assignment - The initial assignment of digital invoice quotas can be done through the "Tax Handling" section, selecting "Invoice Usage" and then "Invoice Quota Application" [1][2]. - Users need to select "Add" in the "Invoice Usage Information" section and check "Digital Invoice" before proceeding [2][3]. - After verifying the information, users can submit the application and wait for the system to assign the quota [4]. Group 2: Adjusting Invoice Quotas - To adjust the invoice quota, users should navigate to "Tax Handling," then "Invoice Usage," and select "Invoice Quota Adjustment Application" [4][6]. - In the "Invoice Quota Adjustment Application" interface, users can click "Add Application" to fill out the necessary forms and upload attachments [6][8]. - Users can specify the type of adjustment as "Short-term" and enter the amount needed for the adjustment, providing reasons and submitting the application for review [9].

Group 1 - The article discusses the handling of sales discounts and the process for correcting blue invoices, indicating that taxpayers do not need to enter discount rates but should select the corresponding project name and input the correct red invoice amount [4] - It provides guidance on how to manage VAT special invoices that fall under the category of abnormal vouchers, emphasizing the importance of proper handling [5] - The article outlines the differences between overpaid tax refunds and tax reductions, detailing the conditions under which taxpayers can request refunds for overpaid taxes within three years of payment [12][13] Group 2 - The article introduces the "Tax Payment Credit Management Measures" set to take effect on July 1, 2025, explaining the process for repairing tax payment credit after a taxpayer has committed a breach [15] - It specifies that taxpayers can apply for credit repair if their breach has been recorded, and the tax authority will reassess their credit level within 15 working days of receiving the application [16] - The article mentions that tax authorities will expand the scope of credit repair without requiring applications based on the collection of credit information [17]

Group 1 - The deadline for the declaration of the employment security fund for disabled persons is September 30 each year, with annual collection starting from 2021 [2] - The employment security fund is calculated based on the difference between the number of disabled employees required and the actual number employed, multiplied by the average annual salary of the company's employees [5][6] - Companies with 30 or fewer employees are exempt from paying the employment security fund, and the system automatically selects the exemption code during the declaration process [8] Group 2 - The average annual salary of employees is calculated by dividing the total salary of all employees by the number of employees [6] - The self-inspection service for tax declaration allows taxpayers to check the compliance and logical relationships between different tax types after submission [16][18] - Taxpayers can initiate a self-inspection by accessing the relevant section in the electronic tax bureau [18]

Core Viewpoint - The article discusses tax incentives for agricultural enterprises, including reduced corporate income tax rates and exemptions for specific agricultural processing projects [3][6]. Group 1: Corporate Income Tax Reductions - Enterprises engaged in the cultivation of flowers, tea, and other beverage crops, as well as spice crops, are eligible for a 50% reduction in corporate income tax [3]. - Aquaculture activities, including marine and inland farming, also qualify for the same tax reduction [3]. Group 2: Exemptions for Agricultural Processing - Certain agricultural processing projects are exempt from corporate income tax, including initial processing of grains, forestry products, horticultural plants, oilseeds, sugar crops, tea, medicinal plants, fiber plants, tropical crops, livestock, feed, forage, aquatic animals, and aquatic plants [3]. - Specific guidelines are provided for the treatment of livestock and poultry farming, as well as ornamental crop cultivation, under the relevant tax policies [3]. Group 3: Documentation and Compliance - Enterprises must self-assess and declare their eligibility for tax incentives, maintaining relevant documentation for review by tax authorities [3]. - Required documentation includes certificates or proof of qualifications related to the agricultural activities undertaken [4].