Group 1 - Fixed assets are defined as non-monetary assets held by enterprises for production, service provision, leasing, or management, with a usage period exceeding 12 months, including buildings, machinery, and equipment [3] - The tax basis for purchased fixed assets includes the purchase price, related taxes, and other expenses directly attributable to making the asset ready for its intended use [4] - For self-constructed fixed assets, the tax basis is determined by the expenditures incurred before the completion settlement [5] Group 2 - For financed leased fixed assets, the tax basis is the total payment amount specified in the lease contract and related costs incurred during the contract signing process; if not specified, it is based on the fair value of the asset [6] - The tax basis for surplus fixed assets is based on the complete replacement value of similar fixed assets [7] - Fixed assets obtained through donations, investments, non-monetary asset exchanges, or debt restructuring are valued at their fair value plus related taxes for tax purposes [8] Group 3 - For renovated fixed assets, the tax basis includes expenditures incurred during the renovation process, excluding certain specified expenses [9] - The minimum depreciation period for fixed assets, unless otherwise specified by the State Council's financial and tax authorities, is set at 20 years for buildings and structures [10]

Group 1 - The article discusses common misconceptions regarding the deduction of employee education expenses when calculating corporate income tax [8] - It outlines the external vouchers that can be deducted from corporate income tax, including invoices (both paper and electronic), receipts, and financial tickets [9] - The article clarifies that enterprises eligible for the 15% preferential tax rate under the Western Development policy can also enjoy other tax incentives simultaneously [10][11] Group 2 - It explains that the tax basis of fixed assets cannot be adjusted for appreciation or depreciation, except as specified by the State Council's financial and tax authorities [12] - The treatment of assets obtained from withdrawing or reducing investments in other enterprises is detailed, indicating that part of the assets equivalent to the initial investment should be recognized as investment recovery, while the portion equivalent to undistributed profits should be recognized as dividend income [13] - The article states that losses incurred by the invested enterprise cannot be used to adjust the investment cost or be recognized as investment losses by the investing enterprise [15]

Group 1 - The article discusses common misconceptions regarding the deduction of employee education expenses for taxpayers [12][14]. - It outlines the definition of external vouchers for corporate income tax deductions, which include invoices, financial receipts, and other proof of expenditure [13][14]. - The article clarifies that enterprises eligible for the 15% preferential tax rate under the Western Development policy can also enjoy other tax incentives simultaneously [15][16]. Group 2 - It explains that the historical cost of fixed assets is the actual expenditure incurred when acquiring the asset, and adjustments to the tax basis due to appreciation or depreciation are generally not allowed [17][18]. - The treatment of assets obtained from the withdrawal or reduction of investment in another enterprise is detailed, specifying how to recognize investment recovery and dividend income [19][20].

Core Viewpoint - The article discusses the procedures and requirements for taxpayers to report income and tax exemptions through the Natural Person Electronic Tax Bureau, emphasizing the importance of accurate data entry and compliance with tax regulations [6][8][20]. Group 1: Tax Reporting Procedures - Taxpayers must log into the Natural Person Electronic Tax Bureau and navigate to the "Comprehensive Income Declaration" section to report their salary income [9][11]. - The system requires taxpayers to fill in details regarding exempt income or tax reductions, which must be accurately recorded to ensure compliance [12][21]. - After entering the necessary information, taxpayers must complete the "Exemption Matters Schedule," which will initially show a status of "Pending Completion" until all required data is filled in [14][15]. Group 2: Income and Exemption Details - Taxpayers can input specific exempt income details, such as those related to foreign crew members or certain allowances that are exempt from personal income tax [20][21]. - The article highlights that if there are multiple individuals eligible for tax exemptions, taxpayers can export a template to fill in the necessary information and import it back into the system [21][22]. - The system allows for the entry of various types of income, including one-time bonuses and severance payments, which must be categorized correctly for tax purposes [10][12].