Group 1 - The article discusses the process of preventing unauthorized red-invoice cancellations by using the electronic tax bureau's features such as "Invoice Entry Identification" and "Invoice Selection Confirmation" [2][3] - It outlines the steps for using the "Invoice Entry Identification" feature, including logging in, entering invoice details, and confirming the entry status [4][5] - The article also details the "Invoice Selection Confirmation" process, which allows users to confirm invoices eligible for tax deductions by entering specific criteria and submitting the selection [7][8] Group 2 - The article emphasizes the importance of verifying invoice statuses to ensure compliance and prevent issues related to tax deductions [2][4] - It provides a structured approach for users to manage their invoices effectively through the electronic tax bureau, enhancing operational efficiency [3][5] - The content serves as a guide for businesses to navigate tax-related processes, ensuring they are informed about the necessary steps for invoice management [6][8]

Group 1 - The real estate development project will receive its first pre-sale permit in April 2026, and according to regulations, pre-sale revenue should be reported in the second quarter of the reporting period [4] - New regulations state that the starting date for the land value-added tax pre-collection declaration is the day the first pre-sale revenue is received, which means that two pre-collections received in the first quarter must be reported in that quarter [4] - The basis for calculating the pre-collection of land value-added tax for real estate development companies is defined as pre-collection amount divided by (1 + applicable tax rate or collection rate) [4] Group 2 - A company received an input invoice that cannot be deducted due to it being red-inked without prior notice from the issuing party, raising concerns about how to prevent unauthorized red-inking by the invoicing party [10] - To avoid issues with unauthorized red-inking of invoices, companies can log into the electronic tax bureau to confirm the invoice entry through the invoice entry identification operation or invoice selection confirmation operation [12] - The specific path for confirming invoice entry involves navigating through the electronic tax bureau's tax digital account and invoice business modules [12][13] Group 3 - According to the announcement by the State Taxation Administration regarding the promotion of fully digital electronic invoices, certain types of invoices can be red-inked by the issuing party regardless of whether they have been confirmed for use or entry [15]

Group 1 - The article discusses the tax treatment of intangible assets, specifically the conditions under which amortization expenses can be deducted for corporate income tax purposes [3] - Intangible assets that cannot be deducted for amortization include self-developed expenditures already deducted in taxable income, self-created goodwill, and intangible assets unrelated to business activities [3] - The tax basis for intangible assets is determined based on the purchase price, related taxes, and other expenses necessary to make the asset usable for purchased intangible assets, while self-developed intangible assets are based on expenditures incurred after meeting capitalization conditions [3] Group 2 - Amortization expenses for intangible assets are generally allowed to be deducted using the straight-line method, with a minimum amortization period of 10 years [3] - In special circumstances, if the intangible asset is acquired as an investment or transfer with a specified useful life in legal provisions or contracts, it can be amortized according to the agreed terms [3]