Group 1 - The article discusses the process of issuing blue invoices through the electronic tax bureau, highlighting the ability to manually input payer and reviewer information in the invoice issuance module [2][4] - It emphasizes the steps required to fill in necessary details such as buyer and seller information, product or service details, amount, and tax [3] - The article provides a reminder to ensure the accuracy of the information entered in the "Remarks" section, specifically for the payer and reviewer [4] Group 2 - The article references tax policies supporting the housing rental market, including a 4% property tax rate for individuals renting out housing, exempting urban land use tax [11] - It outlines tax relief measures for small-scale taxpayers, small and micro enterprises, and individual businesses, including a halving of resource tax and other related taxes from January 1, 2023, to December 31, 2027 [12] - The article discusses the inclusion of land value in property tax assessments, stating that the property value for tax purposes should include land costs, with specific calculations for properties with low plot ratios [15]

Group 1 - The announcement by the State Administration of Taxation outlines the management measures for individual income tax on capital gains from equity transfers, specifying that equity refers to shares held by individual shareholders in enterprises established within China, excluding sole proprietorships and partnerships [2] - Equity transfer includes various scenarios such as selling shares, company buybacks, and public offerings where existing shareholders sell their shares alongside new issuances [2] - The guidelines aim to clarify the tax implications for individuals engaging in equity transfers, ensuring compliance with tax regulations [2] Group 2 - The regulations state that when calculating property tax, the original value of the property must include land costs, which encompasses the price paid for land use rights and development costs [9] - For properties with a low plot ratio (below 0.5), the land value included in the property’s original value is calculated based on double the taxable building area, addressing potential tax burdens for businesses with large land areas but smaller buildings [10] - The plot ratio is defined as the total building area above ground divided by the land area, serving as an indicator of land use intensity [10]