Group 1 - The article discusses the online tax declaration process for individual businesses in China, emphasizing the convenience of using the national unified electronic tax bureau [3][4][5] - It outlines the steps for declaring value-added tax (VAT) and personal income tax for small-scale taxpayers, including the necessary online navigation and data entry [4][5][6] - The article highlights the importance of timely tax submissions, particularly the annual personal income tax reconciliation that must be completed by March 31 for individual businesses under the accounting method [6] Group 2 - It mentions the exemption policy for small-scale VAT taxpayers with monthly sales below 100,000 yuan, effective until December 31, 2027, which applies to interest income from newly issued government bonds [11] - The article provides guidance on how to handle the VAT for one-time rental income received across multiple years, referencing relevant regulations [13][15] - It also discusses the timing of VAT obligations for taxpayers providing rental services, particularly when prepayments are involved [16]

Core Viewpoint - The article provides a comprehensive guide on how general taxpayers can file their Value-Added Tax (VAT) and additional tax declarations through the electronic tax bureau, detailing three different submission modes tailored to varying complexities of business operations [2][3][4]. Group 1: Submission Modes - Mode One: Confirmation Mode is designed for simple business operations, where the system auto-fills data, and taxpayers only need to confirm the information before submission [7][8]. - Mode Two: Supplementary Mode is for relatively complex businesses, allowing taxpayers to modify sales figures and add other deductible information before submitting [12][14]. - Mode Three: Form Filling Mode is the traditional method where taxpayers fill out the VAT declaration form according to standard specifications [16]. Group 2: Submission Process - Taxpayers must log into the electronic tax bureau and navigate to the VAT declaration section, where the system will suggest a submission mode based on taxpayer characteristics [5]. - In Confirmation Mode, taxpayers confirm the pre-filled data and can edit sales figures if necessary before submitting [10][19]. - In Supplementary Mode, taxpayers can modify sales figures and add detailed deductible information, with an option to preview the declaration before submission [13][14]. Group 3: Error Handling - The system performs data validation during the submission process, providing alerts for any discrepancies or errors in the form [21][24]. - Non-blocking alerts are indicated in orange, allowing taxpayers to modify their submissions without halting the process, while blocking alerts in red require corrections before submission [22][24]. - If a submission fails the comparison check, taxpayers can choose to modify the report or opt for forced submission, with the latter potentially leading to an exception process [26][28].

Group 1 - The article provides a detailed guide on how to correct the individual income tax withholding declaration for the year 2024, emphasizing the use of the Natural Person Electronic Tax Bureau for both online and in-person corrections [1][2][4]. - The process involves several steps, including logging in, selecting the tax month to be corrected, and ensuring that the declaration status is "successful" before proceeding with the correction [1][4]. - It is highlighted that if corrections are made for a month, subsequent months must also be corrected to avoid affecting the tax calculation and submission functions for those periods [1][4]. Group 2 - The article outlines the specific steps for using the Natural Person Electronic Tax Bureau (web version) to modify income items, including adjusting erroneous information and recalculating tax amounts [2][4]. - It mentions that if no adjustments are needed during the correction process, users can cancel the correction operation [2][4]. - Successful submission of the corrected report allows for the payment of any new tax liabilities through the tax payment menu [2][4]. Group 3 - The article specifies that the web-based withholding function is primarily suitable for units with 300 or fewer current employees who have not indicated a departure date or whose departure date is on or after the current date [3].

Core Viewpoint - The articles discuss the implementation of tax reduction policies for small and micro enterprises, specifically focusing on the VAT and additional tax declaration processes for eligible taxpayers [3][4]. Group 1: Tax Reduction Policies - Eligible taxpayers must select "Yes" in the VAT and additional tax declaration form regarding the applicability of the "Six Taxes and Two Fees" reduction policy for small micro enterprises [3][4]. - Taxpayers should choose the applicable reduction policy based on their actual situation when filling out the declaration form [3]. Group 2: Declaration Process - The articles emphasize the importance of correctly filling out the VAT and additional tax declaration form, particularly in the section regarding the applicability of tax reduction policies [4]. - Taxpayers are advised to select the applicable reduction policy start and end dates based on the current reporting period [4].

Core Viewpoint - The article discusses the proper handling of unbilled income and the process of issuing invoices for tax reporting, emphasizing the importance of accurate reporting to avoid tax issues [12][9]. Group 1: Tax Reporting Process - When a company has previously reported unbilled income, it can adjust this in the next tax declaration by entering a negative amount in the "unbilled income" section to offset the current sales [12][9]. - The company should accurately report the actual amount of invoices issued in the corresponding sections of the tax declaration form [12][9]. Group 2: Handling Tax Issues - If any issues arise during the tax reporting process, the company is advised to contact the relevant tax authority for assistance [13].