Group 1 - The article outlines specific requirements for the remarks section of invoices for various business activities, including the need to specify taxpayer names, identification numbers, and service details for construction and real estate transactions [1] - It details the requirements for invoices related to insurance tax collection, transportation services, and the sale of prepaid cards, emphasizing the importance of including specific information in the remarks section [1] - The article also mentions the automatic printing of "YD" for certain small-scale taxpayers and the need for specific remarks when tax authorities issue invoices for personal insurance agents [1] Group 2 - The article explains the classification of sales entities for motor vehicle invoices, which includes manufacturers, authorized dealers, and other traders, as per the regulations set by the National Taxation Bureau [2] - It describes the process for downloading and printing electronic invoices through the new electronic tax bureau, providing step-by-step instructions for both individual and batch downloads [3][4][5][6] - The article provides guidance on how to modify incorrect sales party information in the electronic tax bureau, including changes to address, phone number, and bank account details [7][8][9][10]

Core Viewpoint - The article discusses the tax implications and calculations for a company providing labor dispatch services under the new VAT regulations, specifically focusing on the choice between simplified taxation methods and the calculation of taxable amounts based on the difference between total income and employee compensation [2][3][5]. Group 1: VAT Calculation Methods - Small-scale taxpayers providing labor dispatch services can choose to calculate VAT based on total income or opt for a differential taxation method, deducting employee wages and benefits from total income [2][3]. - The differential taxation method allows for a lower taxable base, calculated as the total income minus employee-related expenses, with applicable VAT rates of 3% or 5% depending on the situation [2][3]. Group 2: Taxable Amount Calculation - For the VAT special invoice, the taxable amount is calculated as follows: (1,250,000 - 1,160,000) / (1 + 5%) = 85,714.29 yuan [2]. - For the VAT ordinary invoice, the taxable amount is calculated as: (2,000,000 - 1,750,000) / (1 + 5%) = 238,095.24 yuan [2]. - The total taxable amount for the quarter, after applying the differential method, is (3,250,000 - 2,910,000) / (1 + 5%) = 323,809.52 yuan, which exceeds the exemption threshold of 300,000 yuan [2][5]. Group 3: Tax Reporting - The company must report the calculated amounts in the VAT and additional tax declaration form, detailing the exempt sales amount based on the differential taxable sales [3][4][5]. - The total VAT payable for the period is calculated as 323,809.52 * 5% = 16,190.48 yuan, which must be reported in the appropriate sections of the tax declaration form [5].