Group 1 - The article provides guidance on how to verify if a business is a general taxpayer, including steps to access the new electronic tax bureau for verification [1][2] - It explains the process for handling electronic invoices, stating that certain types of invoices cannot be voided but can only be redressed [4] - The article outlines the conditions under which paper VAT invoices can be voided, including scenarios like sales returns or errors in invoicing [6][7] Group 2 - It details how to check the progress of invoice quota adjustment applications through the new electronic tax bureau [8] - The article summarizes the tax obligations for taxpayers selling taxable products, specifying when the tax obligation arises based on different payment methods [12][13] - It discusses the export tax refund policy, highlighting the adjustments in VAT rates for general taxpayers and the conditions for export tax refunds [19][20][21]

Core Viewpoint - The article discusses the key points and risks associated with the recognition of high-tech enterprises, emphasizing the importance of meeting specific criteria related to intellectual property, revenue classification, R&D expenses, and personnel qualifications [4][5][6]. Group 1: Intellectual Property Requirements - Companies must possess ownership of intellectual property that plays a core supporting role in their main products or services, obtained through various means such as independent research and development, transfer, or acquisition [4]. - Evaluation indicators for intellectual property include the advanced nature of technology, its core support role, the number of intellectual properties, and the method of acquisition [4]. Group 2: Revenue Classification - High-tech product or service revenue must accurately reflect income derived from R&D and related technological innovations, excluding non-high-tech product revenues [5]. - Technical income includes revenue from technology transfer, technical services, and commissioned research and development [5]. Group 3: R&D Expense Standards - Companies must ensure that their R&D expenses meet specific ratios relative to total sales revenue over the past three accounting years to qualify for high-tech status [6]. - The required ratios vary based on the company's sales revenue, with specific thresholds for different revenue brackets [6]. Group 4: R&D Expense Accounting - Companies must accurately categorize external R&D expenses and ensure that other expenses do not exceed 20% of total R&D expenses to avoid miscalculations [6]. - A detailed auxiliary account for R&D expenses must be established to provide clear accounting records [6]. Group 5: Personnel and Reporting Requirements - The definition of scientific and technological personnel must be clear, including only those directly involved in R&D activities [6]. - Companies are required to report any significant changes, such as name changes or structural reorganizations, to the relevant authorities within three months [6].

Core Viewpoint - The article provides detailed guidelines for member units and clients of the Shanghai Gold Exchange regarding the purchase and handling of standard gold for both investment and non-investment purposes, emphasizing the importance of proper invoicing and tax deduction procedures [3][4][6][7]. Group 1: Investment Purpose Gold Transactions - Member units purchasing standard gold for investment purposes must receive a special VAT invoice from the exchange, indicating "Member Unit Investment Gold" [3]. - Prior to physical delivery, member units must specify the investment purpose on the withdrawal order submitted to the exchange [3]. - Member units can deduct input VAT based on the special invoice issued by the exchange [3]. - If the gold is sold or processed into investment gold products, a regular invoice must be issued to the buyer, and a special VAT invoice cannot be provided [3]. Group 2: Non-Investment Purpose Gold Transactions - For gold purchased for non-investment purposes, the exchange issues a regular invoice marked "Member Unit Non-Investment Gold" [4]. - Member units must indicate the non-investment purpose on the withdrawal order before physical delivery [4]. - General VAT taxpayers can deduct input VAT based on the regular invoice issued by the exchange [4]. - If the non-investment gold is processed and sold, a special VAT invoice can be issued to the buyer [4]. Group 3: Client Transactions - Clients purchasing standard gold from the exchange will receive a regular invoice marked "Client Standard Gold" [6]. - General VAT taxpayers among clients can also deduct input VAT based on the regular invoice [6]. - Clients must issue a special VAT invoice if they sell or process the standard gold [6]. Group 4: Record Keeping and Accounting - Member units and clients should retain invoices from the exchange as accounting vouchers for financial records [7]. - It is essential to maintain a separate account for input VAT related to standard gold purchased and physically delivered [7]. - Documentation supporting the actual use of purchased gold, such as sales contracts and payment records, should be kept for tax authority verification [8]. - A ledger should be established to record the time, quantity, and amount of gold purchases and sales [8].

Group 1 - The article provides a detailed guide on how to fill out the personal income tax special additional deduction for children's education for the year 2026 [2][4][5] - The deduction standard for children's education is set at 24,000 yuan per child per year, which translates to 2,000 yuan per month [12] - Parents can choose to allocate the deduction either fully to one parent (2,000 yuan per month) or split it equally between both parents (1,000 yuan per month each) [13] Group 2 - The eligible children for the deduction include biological children, non-marital children, adopted children, stepchildren, and minors under guardianship [10] - The deduction can be claimed regardless of whether the child is attending public or private schools, as well as schools located domestically or abroad [14][15] - Parents with multiple children can select different deduction methods for each child [16] Group 3 - The article clarifies that the deduction can still be claimed during the transition period when a child graduates from high school in June and starts university in September [17]

Group 1 - The core viewpoint of the article is the announcement of a new policy by the Inner Mongolia Autonomous Region government, which states that from January 1, 2026, to December 31, 2030, the property tax will be calculated based on the property value after a one-time deduction of 30% [3][8]. Group 2 - The policy is a continuation of previous tax relief measures that have been in place since 2018, which allowed for a 30% deduction from the property value for tax calculations [7][8]. - The property tax is levied on properties within urban areas, and the tax base is determined by the property value after a deduction of 10%-30%, as stipulated in the Interim Regulations on Property Tax [5][6]. - The new policy aims to support enterprise development in line with national directives to promote the growth of the private economy [3][8].

Group 1 - The article discusses the tax policies related to export goods and services, specifically focusing on the exemption and refund of value-added tax (VAT) for enterprises involved in foreign aid and other export activities [14][17]. - It outlines the applicable subjects for the VAT refund (exemption) policy, which includes enterprises exporting goods for foreign aid and those that have completed necessary registrations [18]. - The article emphasizes that enterprises must provide standard documentation for VAT export refund applications without needing additional special materials for goods exported for foreign aid [19]. Group 2 - The article provides a summary of the core points regarding the VAT refund (exemption) policy for export goods, including the conditions under which these policies apply [14][18]. - It highlights the importance of proper registration and compliance with tax information requirements for entities seeking to benefit from these tax policies [18]. - The article references specific regulatory documents that govern the VAT and consumption tax policies related to export goods and services [20].

Core Viewpoint - The "Tax Arrears Announcement Measures" aims to standardize the announcement behavior of tax authorities regarding tax arrears, protect taxpayers' legal rights, and ensure timely collection of state taxes, effective from March 1, 2026 [1][18]. Summary by Sections Article 1: Purpose and Definition - The measures are designed to regulate tax authorities' announcement of tax arrears, protect taxpayers' rights, and prevent new tax arrears from occurring [2]. - Tax arrears are defined as unpaid taxes beyond the legal deadlines, including various types of taxes such as educational fees and local educational surcharges [2]. Article 5: Announcement Authority - The announcement authority is defined as the tax bureau at or above the county level [5]. - Tax authorities are required to announce tax arrears monthly on administrative law enforcement information public platforms and may use other channels as needed [5]. Article 8: Announcement Content - The announcement must include detailed information such as the taxpayer's name, identification number, responsible person's name, tax types, arrears amount, and any penalties incurred [8][9]. Article 10: Confirmation Process - Before making an announcement, the tax authority must send the proposed announcement content to the taxpayer for confirmation, allowing them to raise objections within three working days [10]. - If the taxpayer does not confirm or the objection process is completed, the tax authority will proceed with the announcement [11]. Article 12: Approval Process - The announcement must be approved by the head of the announcement authority before being made public [12]. Article 13: Exemptions from Announcement - Certain situations, such as bankruptcy or cases involving state secrets, may exempt tax arrears from being announced [13][14]. Article 10: Updating Announcements - Tax authorities must update the announcement if the taxpayer has cleared the arrears or if there are changes in registration information [14][25]. Article 22: Main Considerations for Revisions - The revisions aim to standardize tax enforcement, enhance the role of tax arrears announcements, and strengthen taxpayer rights protection [22]. - Key changes include clarifying the announcement process, unifying announcement frequency to monthly, and ensuring timely updates of tax arrears information [23][24][25].

Core Viewpoint - The article discusses the tax policies related to export goods and services, focusing on the exemption and refund of value-added tax (VAT) and consumption tax for eligible export enterprises and goods [2][5][10]. Group 1: Tax Exemption Policies - Eligible export goods and services are exempt from VAT, and if they are subject to consumption tax, the consumption tax is also exempted, although previously paid consumption tax is not refundable [2][7]. - The policy applies to various categories of goods, including those exported by small-scale VAT taxpayers, contraceptives, old books, and software products classified under specific customs tariff codes [3][4]. Group 2: Applicable Conditions - The export goods must be those that have been customs declared and actually leave the country, which can be self-exported or entrusted exports [8]. - The policy also covers goods exported under foreign aid, foreign contracting, and goods sold to international financial organizations or foreign government projects [9]. Group 3: Refund Policies - For eligible export goods and services, there are two methods for VAT refund: the exemption and refund method, and the exemption method, where non-manufacturing export enterprises can receive refunds for input VAT [7][8]. - The article specifies that certain goods, such as those containing precious metals and used equipment, are also eligible for tax exemption or refund [6][8]. Group 4: Policy Basis - The policies are based on the official notifications from the Ministry of Finance and the State Administration of Taxation, which outline the VAT and consumption tax policies for export goods and services [10].