Group 1 - The article discusses the tax implications for companies hiring university students for summer internships, specifically regarding labor remuneration not exceeding 800 yuan per person per occasion, which does not require individual income tax payment but still necessitates tax declaration by the company [2][3] - It clarifies that for labor remuneration income below 800 yuan, the pre-withholding personal income tax amount is zero, but companies must still file a zero declaration for personal income tax [2] - The article also addresses the tax treatment of prizes won by employees in company activities, stating that cash prizes and gifts should be classified as salary income and subject to personal income tax withholding by the company [3] Group 2 - The article emphasizes that expenses incurred for expert travel, such as airfare and accommodation, should be classified as business entertainment expenses rather than travel expenses, allowing for a 60% deduction of these costs from corporate income tax, capped at 5% of annual sales [3] - It mentions that gifts given to individuals outside the company during events like annual meetings or celebrations are considered "occasional income" and are subject to personal income tax [3] - The article references relevant tax regulations, including the Implementation Regulations of the Individual Income Tax Law and the Corporate Income Tax Law, to support its points [3]

Core Viewpoint - The article discusses the importance of tax-related professional services and outlines the various services provided by tax service institutions, emphasizing compliance with tax laws and regulations [4][5]. Group 1: Tax Professional Services - Tax professional services include tax declaration agency, general tax consultation, long-term tax advisory, tax compliance planning, tax verification, tax situation review, and other tax-related agency services [4][5]. - The services aim to assist taxpayers and withholding agents in accurately reporting taxes and ensuring compliance with tax regulations [4][5]. Group 2: Service Categories - The main categories of services include: - Tax declaration agency services, which involve preparing and signing tax declaration forms [5]. - General tax consultation services for daily tax matters [5]. - Long-term professional tax advisory services for complex tax issues [5]. - Tax compliance planning to align business activities with tax laws [5]. - Tax verification services to confirm the legality and authenticity of tax matters [5]. - Tax situation reviews commissioned by administrative or judicial bodies [5]. - Other tax-related agency services, including bookkeeping and tax refund applications [4][5].

Core Viewpoint - The article provides detailed instructions on how to use the new electronic tax bureau for various tax-related inquiries and operations, including checking general taxpayer qualifications, reporting deposit account information, and handling cross-regional tax matters. Group 1: General Taxpayer Qualification Inquiry - To check if a business has general taxpayer qualifications, users can access the new electronic tax bureau through two main paths: 1. Without logging in, click on "Public Services" and then "General Taxpayer Qualification Inquiry," entering the taxpayer identification number or name followed by a verification code [3]. 2. After logging in, navigate to "I Want to Query" > "One-Stop Query" > "Taxpayer Information Inquiry" [4]. - If no information is found, the business is not a general taxpayer [5]. Group 2: Reporting Deposit Account Information - Users can report deposit account information by logging into the new electronic tax bureau and selecting "I Want to Handle Tax" > "Comprehensive Information Report" > "System Information Report" > "Deposit Account Report" [7]. - Alternatively, users can search for "Deposit Account Report" in the search bar, click to add a new account, and enter the bank account information for submission [9]. Group 3: Cross-Regional Tax Matter Reporting - Businesses engaged in cross-regional operations can apply for a delay in reporting tax matters that have been issued but not verified or have been verified but not responded to [11]. - The process involves logging into the new electronic tax bureau, selecting "I Want to Handle Tax" > "Comprehensive Information Report" > "Tax Source Information Report" > "Cross-Regional Tax Matter Report" [12]. - Users can query existing reports, add new ones, or modify existing reports based on specific conditions [13]. Group 4: Delay Application for Cross-Regional Tax Matters - To apply for a delay, users select the report needing a delay and click on "Delay," which leads to a page for entering the new effective date of the contract [15]. - After submission, a success message will appear, and users can download the report form or return to the main interface [17].

Core Viewpoint - The article provides a detailed guide on the process of reporting bank account information to tax authorities, emphasizing the importance of timely and accurate reporting for businesses and individuals engaged in tax obligations [5][6][16]. Group 1: What is Bank Account Reporting? - Bank account reporting refers to the requirement for taxpayers to report all bank account information to tax authorities after opening or changing bank accounts during their business operations [5]. Group 2: Reporting Timeline - Taxpayers must report their bank account information to the tax authorities within 15 days from the date of opening a basic or other bank accounts, or within 15 days from the date of any changes to existing accounts [7]. Group 3: Reporting Process - The reporting can be completed through the electronic tax bureau by navigating to the "Comprehensive Information Reporting" section and selecting the "Bank Account Reporting" module, where users can add, change, or cancel account information [8][9]. - To add a new bank account, users must fill in details such as bank account number, account name, and opening date, and then submit the information [9]. - After submission, users can view or download the "Taxpayer Bank Account Reporting Form" and proceed to sign a tripartite agreement if necessary [11]. Group 4: Changing and Canceling Accounts - If a bank account needs to be changed, users can select the "Change" option under the corresponding account information. If a tripartite agreement has not been signed, all bank account information can be modified [13][14]. - If a tripartite agreement has been signed, only the account name, change date, and preferred tax payment account can be modified [15]. - To cancel a bank account, users can select the "Cancel" option and confirm the cancellation date [15][16]. Group 5: Applicability - The bank account reporting requirement also applies to withholding agents, entrusted collection parties, and individuals who are responsible for tax payments [16].