Core Viewpoint - The article discusses the importance of proper tax handling during promotional activities, emphasizing compliance with tax regulations when issuing invoices for discounts and sales promotions [6][17]. Group 1: Promotional Activities and Tax Handling - The company successfully increased order volume through promotional activities, specifically "buy three get 20% off" and "spend 300 get 50 off" [6][19]. - It is crucial for the company to ensure that the tax department supports the invoicing process to meet customer demands [6][18]. - Tax regulations require that discounts must be clearly indicated on the same invoice as the sales amount to be eligible for tax deductions [21][23]. Group 2: Invoice Issuance and Compliance - If discounts are issued on a separate invoice, the company cannot deduct the discount amount from the taxable sales amount, which must be calculated based on the original price [23][26]. - Simply noting the discount in the remarks section of the invoice is insufficient for tax purposes; the discount must be explicitly stated in the amount section of the invoice [26][24]. - The article highlights the process for adjusting invoice limits with tax authorities if the current month's limit is reached, ensuring compliance with tax obligations [7][9].

Group 1 - The article discusses the advantages of "digital invoices," highlighting features such as automatic generation of invoice numbers at the time of issuance, which enhances efficiency [4][6] - It emphasizes the "intelligent allocation of invoice limits," where businesses no longer need to apply for invoice quotas through tax authorities; instead, the system automatically assigns limits based on credit and operational behavior [6] - The "automatic flow of tax digital accounts" is introduced, allowing businesses to deliver invoices electronically to customers through various methods, improving convenience and tracking [6][8] Group 2 - Compared to paper invoices, "digital invoices" offer more flexibility in terms of the number of invoices issued, with no restrictions on the number of invoices or single invoice limits within the monthly quota [8] - The article suggests that businesses with high customer traffic, such as stationery stores, will benefit significantly from the increased efficiency and flexibility of using "digital invoices" [8]

Core Viewpoint - The article discusses the management and issuance of electronic invoices (数电发票) in China, detailing the processes for issuing, adjusting, and confirming the use of these invoices, as well as the implications for tax reporting and compliance [3][4][5]. Group 1: Invoice Issuance and Management - Taxpayers can adjust the total invoice quota based on actual business conditions, subject to confirmation by the tax authority [3]. - Different types of invoices, including electronic and paper invoices, share the same total invoice quota [3]. - There are no restrictions on the number of electronic invoices issued within the monthly quota, nor on the limit for individual invoices [3]. Group 2: Delivery and Confirmation of Electronic Invoices - Issued electronic invoices are automatically delivered through the electronic invoice service platform, with options for email, QR code, or download and print [3]. - Taxpayers can access their tax digital accounts to manage invoice-related information, including querying, downloading, and printing invoices [3]. Group 3: Red-Character Invoices - Red-character electronic invoices can be issued in cases of sales returns, errors, or service interruptions, following specific procedures [4]. - If a blue-character electronic invoice has been confirmed for use, either the issuer or the recipient can initiate the red-character invoice process, requiring mutual confirmation [4]. - The issuance of red-character invoices increases the available invoice quota for the month [4]. Group 4: Purpose Confirmation for Tax Reporting - Recipients of electronic invoices must confirm their intended use for tax reporting purposes, especially for VAT deductions or export tax refunds [4]. - If an invoice's purpose is incorrectly confirmed, taxpayers can request corrections from the tax authority [4].

Core Viewpoint - The article discusses the process of applying for an adjustment of electronic invoice limits through the national unified electronic tax bureau, highlighting its convenience for taxpayers facing increased invoicing needs during peak seasons or large transactions [1][4]. Group 1: Policy Basis - The adjustment of invoice limits is based on the taxpayer's tax risk level, credit rating, and actual business conditions, with the tax authority confirming adjustments as needed [4]. - The announcement from the State Taxation Administration promotes the application of fully digital electronic invoices [4]. Group 2: Dynamic Adjustment of Invoice Limits - Dynamic adjustments to invoice limits occur automatically based on the taxpayer's invoice category and historical invoicing data, including monthly, temporary, and periodic adjustments [5][6][7]. - Monthly adjustments are made at the beginning of each month, while temporary adjustments occur when a taxpayer with good credit reaches a certain percentage of their monthly limit [5][6]. Group 3: Manual Adjustment Process - When the system's adjustments are insufficient, taxpayers can apply for a manual adjustment, which requires confirmation from the tax authority [8]. - The steps for applying for a manual adjustment include logging into the electronic tax bureau, filling out the application form, and submitting relevant documents for review [9][10].

Group 1 - The article discusses the process for adjusting invoice quotas in the national unified electronic tax bureau, highlighting the steps required for taxpayers to submit their applications [4][5][6] - Tax authorities have the discretion to adjust the invoice quotas based on various circumstances deemed necessary during daily management [5][6] - The application process includes logging into the electronic tax bureau, selecting the appropriate options, and providing necessary documentation for the adjustment request [4][5] Group 2 - Specific conditions for voiding invoices are outlined, including scenarios such as sales returns, erroneous invoicing, and service interruptions [14][15] - The article specifies that paper invoices must be marked as "void" and returned in full to be considered voided, while electronic invoices cannot be voided and must be replaced with red invoices [15] - The conditions for voiding invoices include timely return of the invoice, no tax reporting by the seller, and no certification by the buyer [15]

Core Viewpoint - The article discusses the process of applying for an adjustment of invoice quota types, specifically focusing on the distinction between "long-term" and "short-term" adjustments based on business needs and sales fluctuations [2][4]. Group 1: Adjustment Types - "Long-term" adjustments are suitable for businesses experiencing sustained growth and require a permanent increase in invoice quotas, while "short-term" adjustments are appropriate for temporary increases, such as during events like trade fairs [2][4]. - The company is advised to select "short-term" for the increase in invoice quotas during the sugar and wine fair [2]. Group 2: Application Process - To apply for a short-term adjustment, the company must log into the electronic tax bureau and fill out the necessary fields, including the amount of adjustment needed and the reason for the request [4]. - The adjustment amount should reflect the actual increase needed, not the total invoice quota [4]. - Tax authorities will review the company's risk level, tax credit rating, and actual business conditions before approving the adjustment [4].

Group 1 - The property tax is levied on the property owner within the taxation scope, which includes cities, towns, and industrial areas [2] - For newly purchased properties, the property tax starts from the month following the delivery of the property; for existing properties, it starts from the month following the completion of ownership transfer registration [2] Group 2 - For enterprises renting out properties and collecting rent, the property tax is calculated based on rental income [3] - The tax liability varies based on property ownership, with specific rules for state-owned, collective, and individual properties [3] Group 3 - Taxpayers can use the remaining available invoice quota from the previous month and not exceeding the total invoice quota for the current month during the VAT declaration period [4] - After completing the VAT declaration, the invoice quota will be automatically adjusted [4] Group 4 - To apply for invoice quota adjustments, taxpayers can log into the electronic tax bureau and navigate to the relevant sections to submit their requests [5] - The progress of the invoice quota adjustment application can be tracked through the electronic tax bureau [6]

Core Viewpoint - The article provides a detailed guide on how to apply for and track the progress of invoice quota adjustments, addressing common concerns and procedural steps for businesses [3]. Group 1: Application Process - The adjustment of invoice quotas can be processed quickly if no prior verification is needed, with a completion time of 2 working days from the acceptance of the application by the tax authority [5]. - If prior verification is required, the processing time extends to 11 working days from the acceptance of the application [6]. - Businesses can initiate the application by logging into the new electronic tax bureau and navigating to the invoice service platform [6][7]. Group 2: Steps to Apply - The first step involves logging into the electronic tax bureau and accessing the invoice service platform through the tax digital account section [6]. - The second step includes clicking the "Adjust" button next to the available invoice quota or selecting the invoice quota adjustment application from the billing services module [10][11]. - The third step is to click "New Application" to begin the adjustment process [13]. Group 3: Tracking Application Status - The application status can be tracked through the electronic invoice service platform, where submitted applications are listed [16]. - The status "Submitted" indicates that the application is pending, and businesses can choose to withdraw it if necessary [17]. - The status "Under Review" means the tax authority is processing the application, considering factors like invoice quota category and business conditions [18]. - The final status can be "Approved," "Pending Correction," "Not Accepted," or "Rejected," with options to download notifications or resubmit corrections if needed [19].

Group 1 - The article provides a detailed guide on the process and timeline for adjusting invoice quotas, emphasizing the importance of timely updates for businesses [1][2] - The adjustment process involves multiple stages: acceptance (1 working day), adjustment (2 working days), review (2 working days), and feedback (1 working day) for interactive invoice quota adjustments [1] - For authority-based adjustments, the timeline includes adjustment (2 working days), review (2 working days), feedback (1 working day), investigation (5 working days), and mutual confirmation of purchase and sales contracts (3 working days) [2] Group 2 - The first step for businesses is to log in to the new electronic tax bureau and navigate to the invoice service platform [3] - Businesses can initiate the adjustment application by clicking the appropriate buttons on the electronic invoice service platform [4] - After filling in the required information and uploading necessary documents, businesses can submit their application and receive a confirmation prompt [5] Group 3 - Businesses can track the status of their submitted applications through the electronic invoice service platform, which allows filtering by application date, adjustment type, and review status [7] - The application status can be "Submitted," "Under Review," or "Review Completed," with options to download notifications or make corrections if needed [8][9][10]