Group 1 - Tax authorities must declare the tax debts of enterprises, including education fees, local education surcharges, late fees, and penalties, within the creditor declaration period announced by the people's court [7] - From the date the people's court accepts the bankruptcy application until the enterprise is deregistered, the enterprise must comply with tax regulations and fulfill tax obligations [7] - The tax debts and related interests are to be declared according to the relevant provisions of the Enterprise Bankruptcy Law, with late fees and interests treated as ordinary bankruptcy claims [7] Group 2 - According to the regulations, a special VAT invoice must be complete and match the actual transaction; otherwise, the buyer has the right to refuse acceptance [9] - If a VAT invoice is issued by an unrelated third party, it constitutes a fraudulent invoice, which is prohibited by the Invoice Management Measures [10] - Non-compliant invoices cannot be used as tax deduction vouchers according to the Corporate Income Tax Deduction Voucher Management Measures [10][11] Group 3 - It is illegal for any unit or individual to lend or transfer invoices, and violations can result in fines ranging from 10,000 to 50,000 yuan [12] - Tax authorities should provide convenient channels for verifying the authenticity of invoices [12] - Companies can apply to increase their invoice quota through the electronic tax bureau for convenience [14]

Group 1 - The article emphasizes that merchants are legally obligated to issue invoices for goods and services provided, and refusal to do so is considered illegal [3][4][5] - It outlines the proper procedures for issuing invoices, including the requirement to provide accurate details that reflect actual business transactions [4][5] - The article clarifies that discounts offered by merchants do not exempt them from the obligation to provide invoices, and misleading consumers into waiving this right is prohibited [5] Group 2 - The article discusses tax implications for businesses when providing transportation subsidies to experts, indicating that such payments are considered part of labor remuneration and are subject to personal income tax withholding [11][12] - It highlights that while payments for part-time labor under a certain threshold do not incur tax, businesses are still required to file zero tax declarations [12][13] - The article explains that prizes won by employees in company events are treated as salary income and are subject to personal income tax withholding [15] - It states that expenses incurred for expert travel should be classified correctly for tax purposes, with business entertainment expenses subject to specific deduction limits [16]

Group 1 - The article emphasizes that invoices must be filled out completely and accurately, including the full name of the payer, to be valid for reimbursement [2] - Invoices without a taxpayer identification number or credit code cannot be used for reimbursement if the buyer is a business, as per regulations effective from July 1, 2017 [3] - It is not permissible to change the item name on an invoice as requested by the customer; the item name must reflect the actual goods or services provided [4] Group 2 - Invoices that do not match the actual transaction details are considered problematic; all invoices must be issued truthfully and in accordance with regulations [5]

Core Viewpoint - The article discusses the importance of obtaining valid invoices for online purchases and the legal framework surrounding invoice issuance in China, emphasizing the rights of consumers to request invoices and the obligations of sellers to provide them [1][2]. Related Regulations - All units and individuals engaged in business activities must issue invoices when receiving payments for goods or services, as stipulated by the "Invoice Management Measures of the People's Republic of China" [2]. - Electronic invoices hold the same legal validity as paper invoices, ensuring consumers can choose either format when making purchases [2]. - When obtaining an invoice, consumers cannot request changes to the item name or amount, reinforcing the integrity of the invoicing process [2]. Consumer Rights - In cases where sellers refuse to issue invoices, consumers can escalate the issue by filing complaints with the e-commerce platform or contacting the local tax service hotline [1]. - Consumers are entitled to request electronic invoices if sellers offer them, ensuring flexibility in invoice formats [1].