Group 1 - The purchase of new energy vehicles will not enjoy the vehicle purchase tax exemption policy next year [2] - From January 1, 2026, to December 31, 2027, new energy vehicles will be subject to a halved vehicle purchase tax, with a maximum tax reduction of 15,000 yuan per vehicle [3] - The purchase date is determined by the issuance date of valid documents such as the unified invoice for motor vehicle sales or the customs duty payment certificate [3] Group 2 - Individual businesses that have previously been assessed on a fixed basis will not automatically continue this assessment after the year-end [5] - Taxpayers changing to an accounting-based assessment must file their own tax returns [6] Group 3 - Companies can deduct costs and expenses without invoices during the corporate income tax declaration, provided they obtain valid deduction certificates before the end of the annual tax settlement period [7] Group 4 - Confirmation of special additional deductions for individual income tax must be completed in December [8] - If taxpayers do not confirm in time, the withholding agent will suspend deductions starting January of the following year [8] Group 5 - Small-scale taxpayers whose sales exceed 5 million yuan within a 12-month period may need to register as general taxpayers [9][10] - The calculation period for annual taxable sales is not a complete calendar year but rather a continuous 12-month period or four quarters [10]

Group 1 - The article discusses the requirements for taxpayers to register as general taxpayers if their annual taxable sales exceed the threshold set by the Ministry of Finance and the State Administration of Taxation [3][4] - It specifies that the annual taxable sales amount is calculated based on the cumulative taxable sales over a continuous period of up to 12 months or four quarters, including various sales adjustments [3] - The article highlights that for taxpayers with deductible items, the annual taxable sales are calculated based on the sales amount before deductions [3] Group 2 - Taxpayers must complete the necessary procedures within 15 days after the end of the reporting period in which their taxable sales exceed the specified threshold [4] - The small-scale taxpayer standard is set at an annual taxable sales amount of 5 million yuan or below [5]