Group 1 - The article discusses the optimization of motor vehicle registration services, simplifying the registration process to better facilitate the public and businesses, and promote automotive consumption and circulation. Starting from May 1, 2025, taxpayers can use fully digital electronic invoices to handle motor vehicle registration [1] - Motor vehicle enterprises must issue blue motor vehicle sales unified invoices to buyers for vehicle transfer registration when selling vehicles to the public [1] Group 2 - The process for issuing blue invoices involves several steps, including logging into the electronic tax bureau, selecting the appropriate services, and filling out the necessary information accurately [2][3][5] - When the buyer is an individual, specific information such as the individual's name and ID number must be provided, and the system will automatically deliver the invoice to the buyer's personal account if the information is correct [7] - For sales not reaching the final retail stage, motor vehicle enterprises can issue blue special invoices using a specific business invoice issuance function [8] Group 3 - The article outlines the steps for issuing special invoices for motor vehicles, including logging into the electronic tax bureau, selecting the correct invoice type, and filling in the required details accurately [10][11] - It specifies that the project name in the invoice must only include motor vehicle classifications and that the unit must be "vehicles" [11] - The system performs automatic validation before successfully issuing the electronic invoice [12]

Group 1 - The article discusses the process of issuing red invoices after the occurrence of sales returns, errors in invoicing, or service interruptions, emphasizing the need to follow regulations for issuing red invoices [2] - The specific operational steps for issuing red invoices are outlined, starting from logging into the electronic tax bureau to confirming the red invoice information [4][6][7] - It is noted that if the red invoice confirmation form requires the buyer's confirmation, the seller must wait for the buyer to confirm before issuing the red invoice [11][12] Group 2 - The article highlights that if the red invoice confirmation form is initiated by the buyer, the seller must confirm it before issuing the red invoice [12] - The system provides options for delivering the red invoice, including email delivery, QR code delivery, and downloading the invoice [9] - The article serves as a guide for taxpayers on how to navigate the electronic tax bureau for issuing red invoices, ensuring compliance with tax regulations [12]

Core Viewpoint - The article emphasizes the importance of confirming the individual income tax special additional deduction information for the year 2026, starting from December 1, 2025, through the personal income tax app [1][2]. Summary by Sections Special Additional Deductions - The special additional deduction items include seven categories: child education, continuing education, major medical expenses, housing loan interest, housing rent, elderly care, and childcare for children under three years old [1]. Confirmation Process - Taxpayers must confirm their special additional deductions in December each year for the following year, as per the announcement by the State Taxation Administration [2]. - If taxpayers do not confirm in time, the withholding agent will suspend the deductions starting January of the next year until confirmation is received [2]. App Operation Steps - To confirm deductions, users can access the personal income tax app and navigate to the special additional deduction section [4]. - Users can click "one-click import" to bring in information from the previous year [6]. - After confirming the information, users can submit it successfully by clicking "one-click confirm" [12][14]. Scenarios for Confirmation - If there are no changes to the 2026 deductions, users only need to confirm the information from 2025 [11]. - If modifications are needed, users can select the deduction item to edit and then confirm the changes [14]. - If a deduction is no longer applicable, users can delete the corresponding item from their confirmation [20]. - For new deductions or first-time claims, users can select the relevant deduction item and input the necessary information [24][25]. Deadline Reminder - The deadline for confirming the 2026 individual income tax special additional deduction information is at the end of the month, urging taxpayers to complete the process within the month [27].

Group 1 - The article discusses the process of issuing blue invoices through the electronic tax bureau, highlighting the ability to manually input payer and reviewer information in the invoice issuance module [2][4] - It emphasizes the steps required to fill in necessary details such as buyer and seller information, product or service details, amount, and tax [3] - The article provides a reminder to ensure the accuracy of the information entered in the "Remarks" section, specifically for the payer and reviewer [4] Group 2 - The article references tax policies supporting the housing rental market, including a 4% property tax rate for individuals renting out housing, exempting urban land use tax [11] - It outlines tax relief measures for small-scale taxpayers, small and micro enterprises, and individual businesses, including a halving of resource tax and other related taxes from January 1, 2023, to December 31, 2027 [12] - The article discusses the inclusion of land value in property tax assessments, stating that the property value for tax purposes should include land costs, with specific calculations for properties with low plot ratios [15]

Core Viewpoint - The article provides a detailed guide on how to issue electronic invoices when certain information, such as bank account details, is not displayed on the invoice. It emphasizes the steps to ensure that necessary banking information is included in the invoice issuance process [2][4][5]. Group 1: Invoice Issuance Process - When issuing an electronic invoice, if the invoice only shows the names and taxpayer identification numbers of the buyer and seller without bank account information, specific steps must be followed to include this information [2]. - Users are instructed to log into the electronic tax bureau, navigate to the invoice issuance section, and select the appropriate options to display bank account details and other relevant information [3][4]. - After selecting the options to display the required information, users can preview the invoice to ensure all necessary details are included before finalizing the issuance [5]. Group 2: Tax Compliance and Regulations - The article highlights the importance of compliance with tax regulations when issuing invoices, particularly regarding the inclusion of accurate banking information to avoid potential issues [2][3]. - It also mentions the deadlines for various tax submissions, indicating the need for timely compliance to avoid penalties [11].

Group 1 - The tax payment location for vehicle tax is either the vehicle's registration location or the location of the tax withholding obligation [2] - Vehicles that have already paid the vehicle tax and are transferred within the same tax year are not subject to additional tax or tax refunds [3] - If a new vehicle is returned due to quality issues within the same tax year, the taxpayer can apply for a refund of the vehicle tax from the month of return until the end of the tax year [4] Group 2 - New enterprises must first report their bank account information to access it when issuing electronic invoices [5] - When issuing blue invoices on the electronic invoice service platform, the seller's information cannot be manually entered and must be retrieved from tax authority records [6] - There is currently no specific regulation on the time limit for issuing invoices after selling goods [7]

Core Viewpoint - The article provides a detailed guide on how to use the electronic tax bureau for issuing invoices in bulk, emphasizing the steps and requirements for successful invoice processing. Group 1: Invoice Issuance Process - Users must log in to the electronic tax bureau's website as a business entity to access the invoice issuance features [2]. - The process involves navigating to the invoice section, selecting bulk invoice issuance, and downloading the required template for inputting invoice information [3][5]. - The template requires specific information, including a unique invoice serial number for each invoice, which must not exceed 20 characters [6]. Group 2: Template Editing and Uploading - After filling out the template, users can upload it to the system, which will display the pending invoices for issuance [7]. - If there are errors in the uploaded information, users can edit the entries or clear the import to make corrections before re-uploading [8]. Group 3: Finalizing Invoice Issuance - Once the invoice information is confirmed, users can select the invoices and proceed to batch issue them [9]. - After the batch issuance is complete, the system will display the results, and users can download the issued invoices in bulk [10][11].

Group 1 - The article provides a detailed guide on how to issue tax invoices for exempt and simplified taxation projects, emphasizing the importance of maintaining project information in the electronic tax bureau [1][2][3]. - For issuing exempt invoices, users must select "yes" in the "Preferential Taxation and Simplified Taxation" section and choose "Exempt" in the "Preferential Policy and Simplified Taxation Type" section [1]. - For issuing simplified taxation invoices, users must select "yes" in the same section and choose "Simplified Taxation" along with the corresponding tax rate [2]. Group 2 - The process for issuing blue invoices involves entering the buyer's information and selecting the previously maintained project information [4][5]. - After confirming the invoice information, users can proceed to issue the invoice and view the details once the process is successful [5]. Group 3 - The article mentions a specific scenario for "Difference - Simplified Taxation," which requires different steps, such as selecting "no" in the "Preferential Taxation and Simplified Taxation" section for labor dispatch services [6][7]. - When issuing blue invoices under this scenario, users must choose between "Full Invoice" or "Difference Invoice" based on the actual business situation, with the tax rate automatically set to 5% [8]. Group 4 - A note highlights that from January 1, 2023, to December 31, 2027, small-scale taxpayers can directly select a 1% tax rate for taxable sales income, without needing to set preferential policies in project information maintenance [9].

Group 1 - The article addresses the issue of taxpayers not being able to find certain invoices related to the sale of self-produced agricultural products in the deduction selection module [1][2]. - It emphasizes the importance of having a specific business label for "self-produced agricultural product sales" on the invoice to ensure proper visibility in the system [2][3]. - The article provides a step-by-step guide for taxpayers to reissue invoices correctly, including logging into the electronic tax bureau and selecting the appropriate options [3]. Group 2 - The source of the information is identified as the Shanxi Taxation Tax Promotion Dispatch [6]. - A reminder is included that the platform providing this information is unofficial and serves as a learning resource, not as a standard for tax payments [8].

Core Viewpoint - The article provides a detailed guide on how to issue electronic invoices for motor vehicle sales and the process for issuing red invoices, highlighting the transition to digital invoicing in the automotive industry and the implications for tax administration [11][12][27]. Group 1: Electronic Invoice Issuance - The process for issuing electronic invoices for motor vehicle sales involves logging into the electronic tax bureau and selecting the appropriate options for invoice issuance [12][14]. - Users must accurately fill in buyer and seller information, including vehicle identification details, before submitting the invoice [17][19]. - As of May 1, 2025, electronic invoices will be used for vehicle registration and transfer processes, eliminating the need for paper invoices [11][12]. Group 2: Red Invoice Issuance - The procedure for issuing red invoices starts with logging into the electronic tax bureau and selecting the red invoice option [20][21]. - Users can choose the reason for issuing a red invoice and must submit the relevant information for processing [23][24]. - The system allows for direct issuance of red invoices without requiring confirmation from the other party, streamlining the process [24][26].