Core Viewpoint - The article discusses the implementation of fully digital electronic invoices (referred to as "digital invoices") in China, which will be officially promoted nationwide starting December 1, 2024, as per the announcement by the State Taxation Administration [10]. Group 1: Digital Invoices Implementation - The State Taxation Administration has mandated the use of digital invoices, which will require taxpayers to confirm the purpose of invoices through their digital tax accounts for various transactions such as deductions and export tax refunds [10]. - Taxpayers must select invoice types, numbers, and statuses to query and confirm the purposes of invoices, which can be done individually or in batches [10][11]. - The system will automatically pre-fill the statistical results of confirmed invoices into tax declaration forms, streamlining the reporting process for taxpayers [10]. Group 2: Taxpayer Responsibilities - Taxpayers who fail to submit tax declarations within the stipulated time may be classified as "abnormal taxpayers" by the tax authority, leading to the suspension of their invoice usage [9]. - If a taxpayer has not submitted any tax declarations for three consecutive months, the tax authority will automatically recognize them as an abnormal taxpayer [9].

Group 1 - The article provides a guide on how to check whether a client's invoice has been selected for tax deduction through the electronic tax bureau or its app [1][9] - The steps to query invoices include logging into the electronic tax bureau, navigating to the invoice query section, and selecting the appropriate query conditions [1][3] - Users can view detailed information about the invoice status by clicking on the "details" link, which shows the current label information of the selected invoice [3][5] Group 2 - The article emphasizes the importance of understanding tax benefits and ensuring compliance to effectively utilize available tax incentives [14][15] - It discusses the differences in tax treatment for domestic and foreign R&D expenses, highlighting the calculation of deductible amounts for both types [14][17] - The article outlines the process for foreign investors to report reinvestment information and the necessary documentation required for tax credit eligibility [17][20]