Core Viewpoint - The article emphasizes the updates to the new electronic tax bureau system and provides guidance on how to effectively use its features for tax-related operations [1]. Group 1: New Electronic Tax Bureau - The new electronic tax bureau system is highly integrated and standardized across the country, enhancing user experience [1]. - A business operation guide has been updated to assist users in navigating the new electronic tax bureau [1][3]. Group 2: User Guidance - Users can browse the guide by major categories or utilize the search function to find specific features [5][8]. - The guide will continue to be updated as the functionalities of the new electronic tax bureau improve [3]. Group 3: Tax Policies for Agricultural Enterprises - Enterprises engaged in agriculture, forestry, animal husbandry, and fishery projects can enjoy corporate income tax exemptions [16]. - Specific scenarios, such as cooperatives purchasing vegetables for resale, do not qualify for tax exemptions as they are considered commercial trading activities [18]. - Processing purchased rice into finished products qualifies for tax exemptions under agricultural processing regulations [20]. Group 4: Eligibility for Tax Benefits - Certain conditions disqualify enterprises from enjoying small and micro enterprise income tax benefits, such as exceeding income thresholds or engaging in restricted industries [22][32]. - The article outlines specific criteria that must be met to qualify for these tax benefits, including employee count and total income [30][31].

Core Viewpoint - The article discusses the introduction of convenient third-party payment methods for social insurance fee payments, allowing small and micro enterprises to use platforms like Alipay and WeChat for easier transactions [1][16]. Group 1: Steps for Social Insurance Fee Payment - Step 1: Employers log into the new electronic tax bureau and navigate to the "Unit Social Insurance Fee Declaration" module [2]. - Step 2: After completing the declaration and verifying the information, employers click "Submit Declaration" [3]. - Step 3: The system automatically redirects to the payment interface, where the "Third-party Payment" option is selected [4]. - Step 4: Employers can use platforms like Cloud Flash Payment, Alipay, or WeChat to scan a QR code for online payment [5][14]. - Step 5: Upon successful payment, the system displays a "Payment Successful" message [6][15]. Group 2: Social Insurance Fee Management Client - Step 1: Employers log into the social insurance fee management client, click on "Social Insurance Fee Declaration" and refresh the data [8]. - Step 2: After confirming the declaration information, employers select the data to be declared and click "Submit Declaration" [10]. - Step 3: In the payment interface, employers select the "Scan Payment" option [12]. Group 3: Common Questions and Answers - Question: How to handle new insured personnel after the social insurance fee has been declared? Answer: The additional personnel can be declared separately without needing to void the previous declaration [18]. - Question: What to do if the payment status shows "Processing"? Answer: Employers can refresh the payment status in the "Declaration Record" section [18]. - Question: How to pay for social insurance fees for new employees? Answer: Use the "Annual Payment Wage Declaration" function in the management client to declare and pay for new employees [18].

Core Viewpoint - The article discusses the depreciation of fixed assets and its implications for tax calculations, emphasizing the importance of understanding which assets can be depreciated and the associated tax benefits [6][16]. Group 1: Depreciation of Fixed Assets - Depreciation begins from the month the asset is put into use, and the cost of the asset is accounted for in the financial statements [5]. - Fixed asset depreciation can be deducted from income when calculating taxable profits, thereby reducing tax liabilities [6]. - Certain fixed assets are not eligible for depreciation deductions, including unused assets, leased assets, and assets unrelated to business activities [7]. Group 2: Tax Benefits for High-tech and Small Micro Enterprises - High-tech enterprises can benefit from a reduced corporate income tax rate of 15% as per the Corporate Income Tax Law [16]. - Small micro enterprises with an annual taxable income not exceeding 3 million yuan can enjoy a preferential tax rate of 20% [16]. - High-tech enterprises that also qualify as small micro enterprises cannot simultaneously enjoy both tax benefits; they must choose the more favorable option [17][19].