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].

Core Viewpoint - The article discusses the implementation of the "Stamp Tax Law of the People's Republic of China" which took effect on July 1, 2022, and highlights common misunderstandings and risks associated with stamp tax compliance for taxpayers [1][3]. Group 1: Stamp Tax Declaration Process - The stamp tax is assessed quarterly, annually, or per occurrence, and taxpayers must declare and pay taxes within 15 days after the end of the quarter or year, or from the date the tax obligation arises for per occurrence assessments [3]. - Taxpayers must use the national standardized electronic tax bureau's "Property and Behavior Tax Source Collection and Combined Declaration" module for all stamp tax declarations [3][4]. - For per occurrence declarations, the tax obligation date is generally the date the taxable certificate is issued, and taxpayers should declare within 15 days to avoid late submission risks [5][6]. Group 2: Periodic Declaration - For periodic declarations, such as stamp tax on sales contracts (quarterly) or business account books (annually), taxpayers must also use the same electronic module to collect tax sources and fill in the required tax periods [7][8]. - Taxpayers can confirm and apply for different stamp tax items that need to be declared quarterly based on their business activities, except for business account books [8][9].