Group 1 - The article discusses the tax declaration process for small-scale taxpayers based on their quarterly sales revenue, specifically addressing the threshold of 300,000 yuan for exemption from value-added tax (VAT) [2][4]. - If the quarterly total sales do not exceed 300,000 yuan, small-scale taxpayers can fill in the exempt sales amount in the designated section of the VAT declaration form without needing to report additional details [2][3]. - For taxpayers whose quarterly sales exceed 300,000 yuan, they are required to report their sales in the appropriate sections of the VAT declaration form, indicating the applicable VAT rates [4][5]. Group 2 - The article outlines the specific sections of the VAT declaration form that small-scale taxpayers must complete, including details on exempt sales and the calculation of taxable amounts [5][6]. - It emphasizes the importance of accurate reporting in the VAT declaration process to ensure compliance with tax regulations [10][12]. - The article also touches on the implications of tax credit ratings for businesses, particularly regarding their eligibility for certain benefits and evaluations based on their tax compliance history [10][11].

Group 1 - The article discusses the tax declaration process for small-scale taxpayers, specifically focusing on the filling out of the VAT and additional tax declaration forms for those with quarterly sales of less than 300,000 yuan [3] - It highlights the exemption for small-scale taxpayers when issuing ordinary invoices, detailing how to report exempt sales in the appropriate sections of the tax declaration form [3] - The article also mentions the reduced VAT rate of 1% for taxpayers with quarterly sales exceeding 300,000 yuan, and how to report the corresponding tax reduction in the declaration [3] Group 2 - The article provides guidance on the special additional deductions for continuing education, allowing taxpayers to deduct up to 8,400 yuan in a year if they meet certain criteria [10] - It specifies that taxpayers do not need to retain documentation for continuing education deductions but must keep relevant certificates for vocational qualifications [11] - The article clarifies that taxpayers who terminate their continuing education must inform the tax authorities or withholding agents about the changes [13]

Core Viewpoint - The article emphasizes the importance of declaring unbilled income for tax compliance and outlines the potential risks associated with non-compliance, including penalties and reduced tax credit ratings for businesses [9][10]. Group 1: Importance of Declaring Unbilled Income - According to the "Interim Regulations on Value-Added Tax of the People's Republic of China," the tax obligation for value-added tax arises on the day of receiving payment or obtaining a sales receipt, regardless of whether an invoice has been issued [9]. - Small-scale taxpayers must consolidate all sales income, including both billed and unbilled income, to determine eligibility for tax exemptions [11]. Group 2: Risks of Non-Compliance - Non-compliance with tax declaration regulations can lead to severe penalties, including fines ranging from 50% to five times the amount of unpaid taxes, and potential criminal charges for tax evasion [10]. - Actions such as falsifying records or failing to declare income can result in a downgrade of the taxpayer's credit rating, affecting their ability to obtain invoices, participate in tenders, secure financing, and apply for subsidies [10]. Group 3: Tax Declaration Procedures - For small-scale taxpayers with quarterly sales not exceeding 300,000 yuan, they are exempt from value-added tax and should report this in the designated section of the tax declaration form [12]. - If quarterly sales exceed 300,000 yuan, taxpayers must report the applicable value-added tax in the appropriate sections of the tax declaration form [14]. Group 4: Handling Unbilled Income - When issuing invoices for previously unbilled income, businesses should adjust their tax declaration by reducing the corresponding sales amount in the relevant sections of the tax form [16][18]. - General taxpayers can reflect unbilled income in the designated columns of the tax declaration form for the current period [18]. Group 5: Other Tax Types - For taxes other than value-added tax, there are no special rules for declaring unbilled income; taxpayers must adhere to the established obligations and deadlines for each tax type [21].