Core Viewpoint - The article discusses the changes in personal income tax deductions related to children's education as a result of a child's transition from primary to middle school, highlighting the implications for tax filings and deductions available to parents [4][7][14]. Group 1: Tax Deduction Changes - The standard deduction for children's education has been increased from 1,000 yuan to 2,000 yuan per child per month, effective from January 1, 2023 [7][8]. - Parents can choose to deduct 100% of the amount through one parent or split the deduction equally (50% each) between both parents, with the chosen method remaining unchanged within a tax year [5][6]. Group 2: Education Stage Changes - When a child transitions from one educational stage to another (e.g., from high school to university), parents must add a new entry for the child's education information in the tax app instead of modifying the existing one to avoid discrepancies [12]. - In the case of a child moving from primary to middle school, no new entry is needed; parents can simply update the existing education information [14]. Group 3: Tax Filing Process - Parents can log into the tax app to manage their children's education deductions by selecting the appropriate options for querying and modifying deduction records [9][10]. - Accurate completion of the education information is crucial, including the name of the institution and the expected graduation date, to ensure compliance with tax regulations [10][11].

Core Viewpoint - The article emphasizes the importance of real-name verification for tax agents authorized by taxpayers and withholding agents, ensuring that tax matters are handled within the authorized scope [4][5]. Summary by Sections Authorization and Verification - Tax authorities must conduct real-name verification for tax agents authorized by taxpayers and withholding agents. This includes confirming the employment or agency relationship through the tax information system [4]. - The verification process ensures that agents operate within the authorized scope when handling tax matters [4]. Agent Business Process - The process for agent business includes initiating requests through the electronic tax bureau, where agents select the service items and the system automatically notifies the principal taxpayer for confirmation [5]. - Once the principal taxpayer agrees, the authorization for tax representation is successfully established [5]. Agent Business Operations - Authorized agents log into the electronic tax bureau, inputting necessary credentials to access the system for single or batch tax filings [6]. - For corrections, agents can navigate to the relevant section in the electronic tax bureau to initiate the correction process for tax filings [6]. Hot Issues - Taxpayers must bind their electronic tax bureau accounts with their clients to facilitate batch filings [7]. - Certain functionalities may be limited for agents, such as obtaining invoice statistics, unless specific service categories are selected during the authorization process [8].

Core Viewpoint - The article provides guidance on how to query tax-related information through various channels, emphasizing the importance of compliance and maintaining good credit for businesses. Group 1: Querying Tax Information - There are four methods to query tax information: 1. Log in to the electronic tax bureau on a computer and navigate to the "Tax Information Query" section [3] 2. Use the electronic tax bureau APP on a mobile device to access the same query section [4] 3. Engage in online interaction through the "Tax Interaction" feature on the electronic tax bureau [5] 4. Call the tax service hotline 12366 for inquiries about policies and procedures [5] Group 2: Adjusting Invoice Limits - There are three ways to adjust invoice limits: 1. Regular adjustments made automatically by the electronic invoice service platform each month [6] 2. Temporary increases for low-risk enterprises when their invoicing reaches a certain percentage of the total limit [6] 3. Manual adjustments based on an evaluation of the business's risk level and credit status [6] Group 3: VAT Deduction Eligibility - A company that was a small-scale VAT taxpayer and reported 930,000 yuan in revenue before becoming a general VAT taxpayer cannot deduct VAT on vehicle purchase invoices obtained prior to this change, as it does not meet the necessary conditions [11][12] - The conditions for deducting VAT include not having reported production income and not having paid VAT using the simplified method during the small-scale taxpayer period [12][13]