Key Points Summary Core Viewpoint - The article provides a comprehensive guide on how to utilize the electronic tax bureau for various tax-related applications, including invoice adjustments, querying application statuses, and downloading financial reports. Group 1: Invoice Adjustment and Queries - Users can apply for adjustments to their electronic invoices by logging into the electronic tax bureau and navigating to the appropriate sections for invoice usage and adjustment applications [1][2]. - To check the status of an invoice adjustment application, users can input relevant details such as application date and type to view the review status and current handling personnel [2]. Group 2: Invoice Issuance for Individuals - Individuals can apply for the issuance of invoices for private rental and labor services by logging into the electronic tax bureau and selecting the appropriate options under invoice issuance [2]. Group 3: Reporting and Financial Statements - Taxpayers can query and download their tax declaration forms by accessing the declaration information query section in the electronic tax bureau [3]. - Financial reports can also be queried and downloaded through the financial report declaration information query section, allowing users to select and export the desired reports [3].

Group 1 - The article provides a detailed guide on how to apply for and issue value-added tax (VAT) invoices online, specifically focusing on the process of issuing general VAT invoices for goods and services [3][4][5] - It outlines the steps involved in the application process, including selecting the taxable location, filling in project information, and confirming tax information before submission [4][5] - The system automatically calculates the tax amount due, and users can download the invoice once it is successfully issued, eliminating the need for physical trips [4][5] Group 2 - Common issues and remedies are discussed, such as how to handle mistakes in invoice issuance, including options for voiding invoices or applying for red-letter invoices for corrections [5] - The article emphasizes the importance of the electronic tax bureau for managing invoice applications and provides pathways for users to navigate the system effectively [11][14] - It also mentions the ability for legal representatives and financial officers to set the facial recognition authentication duration for issuing electronic invoices, enhancing security and efficiency [11][15]

Core Viewpoint - The article discusses the changes in electronic invoicing regulations and procedures for taxpayers, particularly focusing on the transition to self-issued digital invoices and the management of invoice permissions within the electronic tax system [1][4]. Group 1: Electronic Invoicing Changes - From April 1, 2025, all taxpayers will be required to self-issue digital invoices, eliminating the option to request invoice issuance from tax authorities [1]. - Taxpayers can apply for invoice type determination through the national electronic tax bureau [1]. Group 2: Red Invoices and Returns - Taxpayers can issue red invoices for partial returns without needing confirmation from the recipient if the blue invoice has not been confirmed for use [2]. - In cases where the blue invoice has been acknowledged or recorded by the recipient, the issuer can initiate a partial red invoice [3]. - Certain types of invoices, such as those related to specific vehicle sales or agricultural products, only allow full red invoices and not partial ones [3]. Group 3: Permission Management - As of March 28, 2025, the electronic invoicing platform will categorize invoice functions, requiring legal representatives or financial officers to configure permissions for tax personnel [4]. - Tax personnel lacking invoice operation permissions must have their access configured by authorized representatives [5][6]. - The process for managing personnel permissions involves logging into the electronic tax bureau and navigating through the account center to adjust permissions [7].