Group 1 - The article discusses the regulations regarding the validity of tax deduction certificates, emphasizing that if the certificates do not comply with legal standards, they cannot be used for tax deductions [1][2] - It highlights the consequences of using non-compliant invoices for corporate income tax deductions, stating that such invoices cannot be used as valid deduction certificates [1] - The article provides guidance on how companies can handle non-compliant invoices, including the option to request reissuance or replacement of invoices [1] Group 2 - The article outlines the procedures for voiding paper invoices in cases of sales returns, errors, or service interruptions, requiring the original invoice to be returned and marked as void [2] - It details the process for issuing red-letter invoices when original invoices cannot be retrieved, necessitating valid proof from the other party [3] - The article also covers the requirements for electronic invoices, stating that similar procedures apply for voiding and issuing red-letter invoices in electronic formats [4]

Group 1 - The article emphasizes the requirement for taxpayers engaged in production and business to report all bank account numbers to the tax authorities, including any changes or new accounts [3][9]. - Taxpayers must report their bank account information within 15 days of opening a new account or making changes to existing accounts, as stipulated by the tax regulations [3][9]. - The article reassures that it is not too late for taxpayers to report their accounts even if they have been opened for a week [3]. Group 2 - The article outlines the process for tax cancellation for units in a non-compliant status, stating that they must first rectify their status before applying for cancellation [9]. - It references a notification from the National Taxation Administration that aims to simplify the tax cancellation process, particularly for non-compliant taxpayers [9].

Group 1 - The corporate income tax is a legal entity tax, and branches without legal entity status must aggregate the total number of employees, total assets, and annual taxable income to determine eligibility for small and micro enterprise tax reductions [3] - The main entity can be a general VAT taxpayer while branches can be small-scale taxpayers, provided they are located in different administrative regions [4] - Branches operating across regions must pay stamp duty on their business ledgers at their respective locations, with specific rules on how to calculate the taxable amount based on fund allocations from the parent company [5] Group 2 - Newly established branches do not need to allocate corporate income tax locally in the year of establishment, while branches that are closed will stop participating in tax allocation from the date of tax deregistration [6] - Consolidated tax-paying enterprises must calculate their annual corporate income tax within five months after the end of the fiscal year, deducting pre-paid taxes to determine the final tax payable or refundable [7] - The policies referenced include the Corporate Income Tax Law of the People's Republic of China and various regulations from the State Administration of Taxation [7]

Core Viewpoint - The article provides guidance on how to handle tax declaration issues related to individual income tax, specifically focusing on the deduction methods for cumulative reduction expenses. Group 1: Tax Declaration Process - Users can log into the new electronic tax bureau to manage their tax affairs, including checking the status of invoices and handling social security fees [3][8]. - The electronic tax bureau allows users to view both self-issued and received invoices, with options to check details and statuses [5][6]. Group 2: Cumulative Deduction Methods - There are two methods for cumulative deduction of expenses: a monthly deduction of 5,000 or a one-time deduction of 60,000 for the entire year [16][21]. - To ensure compliance, it is crucial to maintain consistency in the chosen deduction method across all months when filing tax returns [18][20]. Group 3: Conditions for One-Time Deduction - For the one-time deduction of 60,000, three conditions must be met: continuous employment at the same unit for the previous year, total income not exceeding 60,000, and ongoing employment in the current tax year [21][22].

Group 1 - The article provides a step-by-step guide for taxpayers on how to verify invoices through the electronic tax bureau [1][2] - The first step involves logging into the electronic tax bureau as a business entity and navigating to the invoice usage section [1] - The second step requires accessing the "Invoice Selection Confirmation" interface and selecting the deduction type [2] Group 2 - The third step details how to modify the default selection status from "not selected" to "selected" and how to perform a query based on specific conditions [2]