Group 1 - The article discusses the transfer of residents' island usage fees to the tax department for collection, aiming to enhance the management of special revenue from mineral resources [4] - A new electronic tax system has been introduced for taxpayers to report and pay special revenue from mineral resources, which is generated automatically based on data input from third-party sources or the tax authority [4] - Taxpayers are required to declare and pay the special revenue projects according to relevant regulations and rules [4] Group 2 - The electronic tax bureau provides various functionalities including non-tax revenue declaration, tax fee declaration, and financial report submission [5] - Taxpayers can log into the new electronic tax bureau to access the declaration forms and submit their applications [6] - The article mentions specific deadlines for the declaration of special revenue from mineral resources, indicating a structured timeline for compliance [6] Group 3 - E-commerce enterprises are required to provide relevant materials to the tax authority for record-keeping and must report any changes within 30 days [12] - New e-commerce enterprises can directly handle paperless export tax refund applications, categorized under three types for management purposes [12][15] - The article emphasizes that e-commerce businesses can submit export tax refund applications and related electronic data through the electronic tax bureau [13]

Core Points - The article emphasizes the importance of updating housing rental information in the personal income tax app to benefit from tax deductions related to housing rent [2][5][12]. Group 1: Updating Rental Information - Applicable situations include new rental agreements, changing rental properties, and renewing leases [2][6]. - Steps to update rental information include logging into the personal income tax app, selecting "Special Additional Deductions," and filling in the specific rental details [2][9]. Group 2: Modifying Rental Information - Situations for modification include renewing leases or correcting erroneous information [6]. - The process involves accessing the "Fill Record" section in the app, selecting the information to modify, and confirming the changes [9]. Group 3: Tax Deduction Policy Highlights - The housing rental tax deduction applies to individuals without self-owned housing in their main work city, with varying deduction limits based on city classification: 1500 yuan/month for direct-controlled cities and provincial capitals, 1100 yuan/month for cities with over 1 million residents, and 800 yuan/month for cities with less than 1 million residents [12]. - Specific rules for married couples regarding deductions are outlined, including conditions under which only one spouse can claim the deduction [12].

Group 1 - The article discusses four main methods for tax declaration: self-declaration, mail declaration, electronic data, and agent declaration [4] - Taxpayers using mail declaration must use a specific tax declaration envelope and keep the postal receipt as proof, with the mailing date considered the actual declaration date [5] - Online declaration allows businesses to submit taxes anytime and anywhere, automatically calculating tax amounts, thus saving costs [6] Group 2 - For new export enterprises, specific documentation is required for export tax refund (exemption) registration, including a complete export tax refund registration form and any additional documents requested by the tax authority [13]