Group 1 - The article discusses the procedures for obtaining tax payment certificates, which are categorized into document-style and table-style certificates [2] - For document-style certificates, users must log into the new electronic tax bureau, navigate through specific options, and select the relevant tax payments for issuance [2] - For table-style certificates, the process is similar, requiring users to log in and follow the same steps to query and select the tax payments [2] Group 2 - The article outlines the latest VAT relief policies for small-scale taxpayers, stating that those with monthly sales below 100,000 yuan are exempt from VAT [9] - Small-scale taxpayers with a 3% tax rate can have their taxable sales income taxed at a reduced rate of 1%, effective until December 31, 2027 [9]

Group 1 - The article discusses the process of tax declaration and compliance for enterprises, particularly focusing on environmental protection tax and the steps involved in the electronic tax system [4][10][12]. - It outlines the necessary information required for tax source collection, including enterprise basic information and pollution source details [17][20][34]. - The article emphasizes the importance of ensuring that the data entered matches the information in the environmental monitoring system to avoid discrepancies [20][22][29]. Group 2 - The article details the steps for calculating and reporting air and water pollutants, including the use of automatic monitoring data to fill in tax declaration forms [25][46][48]. - It highlights the need for enterprises to confirm the accuracy of pre-filled data regarding pollutant emissions and to make necessary adjustments if discrepancies are found [27][31]. - The article also mentions the potential for tax reductions based on compliance with environmental standards and the importance of selecting the correct tax exemption codes [28][29][54].

Core Viewpoint - The article discusses the correct procedures for issuing red invoices in the context of sales returns, emphasizing the importance of compliance with tax regulations and the proper handling of electronic invoices [6][7][8]. Group 1: Invoice Management - When a sales return occurs, a red invoice must be issued instead of voiding the original invoice [7]. - It is crucial to confirm whether the counterpart has passed invoice certification before proceeding with the red invoice issuance [7]. - The amount on the red invoice must match the original invoice amount to ensure accurate accounting [7]. Group 2: Tax Regulations - According to the Implementation Rules of the Invoice Management Measures, electronic invoices must be handled according to specific guidelines when sales returns or errors occur [7]. - The article highlights the importance of understanding tax regulations to avoid penalties and ensure proper tax reporting [8]. Group 3: Practical Application - The article provides a step-by-step guide for filling out tax forms related to simplified tax methods, including calculations for taxable sales and tax amounts [16][19]. - It emphasizes the need for accurate reporting in tax forms to reflect the correct tax liabilities and deductions [19].