Group 1 - The article discusses the tax policies aimed at supporting the manufacturing industry, highlighting 31 specific tax and fee preferential policies to facilitate high-quality development in this sector [15][26]. - High-tech enterprises are identified as a key focus for support, with a reduced corporate income tax rate of 15% applicable to qualifying companies [15][16]. - The criteria for high-tech enterprise recognition include continuous R&D activities, ownership of core intellectual property, and a minimum percentage of R&D personnel [16][20]. Group 2 - Enterprises must have been registered for at least one year to apply for high-tech status, and they must meet specific revenue thresholds to qualify for the reduced tax rate [17][19]. - The article outlines that the proportion of R&D expenses to total sales must meet certain requirements, with at least 60% of R&D expenses incurred within China [20][21]. - Documentation required for tax benefits includes high-tech enterprise qualification certificates, intellectual property materials, and records of R&D expenses [24][26].

Core Viewpoint - The article discusses the regulations and policies regarding the issuance of VAT invoices in various scenarios, emphasizing the conditions under which different types of invoices can be issued and the applicable tax rates [5][8][12]. Group 1: Taxable Sales Behavior - Buyers who are individual consumers cannot be issued special VAT invoices [5] - General taxpayers cannot issue special VAT invoices for retail sales of certain consumer goods such as tobacco, alcohol, food, clothing, and cosmetics [5] Group 2: Exemptions - In cases where taxable sales are subject to exemption regulations, special VAT invoices cannot be issued [8] Group 3: Simplified Tax Collection - General taxpayers selling used fixed assets must issue ordinary invoices and cannot issue special VAT invoices if they apply a simplified tax rate of 2% [12] - Small-scale taxpayers selling used fixed assets must also issue ordinary invoices and cannot have special VAT invoices issued by tax authorities [12] - Taxpayers selling second-hand goods must issue ordinary invoices and cannot issue special VAT invoices [12] Group 4: Differential Taxation - For the transfer of financial products, the sales amount is calculated as the selling price minus the purchase price, and special VAT invoices cannot be issued [17] - For brokerage and agency services, the total amount received minus government fees cannot have special VAT invoices issued [18] - Taxpayers providing tangible asset leasing services cannot issue special VAT invoices for the principal amount [18] - Taxpayers providing tourism services can choose to calculate sales amounts based on total fees received minus certain expenses, and special VAT invoices cannot be issued for those expenses [18] - Taxpayers providing human resource outsourcing services cannot issue special VAT invoices for wages and social insurance paid on behalf of clients [19] - Taxpayers providing labor dispatch services can choose differential taxation and must issue ordinary invoices for certain fees [19] Group 5: Export Regulations - From February 1, 2018, export enterprises in Zhejiang Province must issue ordinary VAT invoices or electronic ordinary invoices for exported goods and services [22]

Group 1 - The article provides a detailed guide on how to pay for urban and rural residents' medical insurance in Ningbo City through the electronic tax bureau, covering both web and app platforms [2][4][7] - Users can choose to pay for themselves or others, with clear steps outlined for both scenarios, including entering personal information and verifying payment details [5][8][6] - After completing the payment, users can check their payment status and print the payment receipt through the social security business module [6][7] Group 2 - The article emphasizes the importance of proper procedures for issuing VAT special invoices, highlighting situations where such invoices cannot be issued, such as for advance payments without actual sales [19][20] - Specific cases where VAT special invoices are prohibited include sales of certain consumer goods by general taxpayers and transactions involving used fixed assets [21][24] - The article outlines various service categories, such as financial services and tourism, where VAT special invoices cannot be issued, providing clarity on compliance requirements [24][25][26]

Policy Regulations - Taxpayers must issue VAT special invoices for taxable sales to buyers who request them, detailing sales amount and output tax amount. However, certain situations prohibit the issuance of VAT special invoices, including when the buyer is an individual consumer or when the sale is exempt from tax [1][3]. Situations Prohibiting VAT Special Invoices - Situation 1: No sales behavior occurred. If a taxpayer receives payment without a corresponding sale of goods or services, they cannot issue a VAT special invoice [3]. - Situation 2: Input tax cannot be deducted. Retail sales of certain consumer goods like tobacco, alcohol, food, clothing, and cosmetics by general taxpayers are not eligible for VAT special invoices [3]. - Situation 3: Certain simplified taxation projects. General taxpayers selling used fixed assets at a reduced VAT rate of 2% or small-scale taxpayers selling their used fixed assets cannot issue VAT special invoices [3]. - Situation 4: Related to differential taxation. Transactions involving financial products, government fees, and certain service fees cannot issue VAT special invoices [3][4]. - Situation 5: Export-related. Services subject to VAT refund or exemption, and exported goods/services (except for specific utilities) cannot issue VAT special invoices [4].