Core Viewpoint - The article discusses the process for taxpayers to resolve their "non-normal" status in the new electronic tax bureau, emphasizing the importance of timely tax declaration and compliance to avoid penalties and restrictions on invoice usage [3][4]. Group 1: Definition and Consequences of Non-Normal Status - A taxpayer is classified as a "non-normal" status if they fail to declare taxes within the stipulated timeframe, leading to the suspension of invoice usage and potential tax collection actions by the tax authorities [4]. - Taxpayers who have not declared taxes for three consecutive months across all tax types will automatically be recognized as non-normal by the tax collection system [4]. Group 2: Steps to Resolve Non-Normal Status - To lift the non-normal status, taxpayers must rectify their tax declaration failures, pay any penalties, and complete the necessary tax filings [4][9]. - The new electronic tax bureau allows taxpayers to initiate the process by logging in and navigating to the "non-normal status resolution" feature [5][6]. Group 3: Detailed Procedure for Resolution - The first step involves logging into the new electronic tax bureau and selecting the appropriate tax types for batch zero declaration [5]. - The second step requires checking for any unresolved matters under the "non-normal status resolution" section [6]. - If there are no unresolved matters, the system will confirm the successful cancellation of the non-normal status, allowing taxpayers to download the relevant notification [9]. Group 4: Special Cases - If the non-normal status was assigned before December 20, 2022, taxpayers must visit the tax service hall to resolve their status, as online processing is not available for these cases [10].

Group 1 - The article discusses the procedures for changing tax-related market entity identity information when there are changes in registration information from market regulatory departments [4] - It outlines the steps for both market regulatory department changes and non-market regulatory department changes, emphasizing the importance of confirming the accuracy of the information before submission [4] - The article provides a link to download the tax registration change form after the completion of the change process [4] Group 2 - The article highlights the tax incentives for resource comprehensive utilization products as part of the government's efforts to promote circular economy and environmental protection [14] - It mentions a joint announcement by the Ministry of Finance and the State Taxation Administration aimed at improving the value-added tax policy for resource comprehensive utilization [14] - Common misconceptions regarding tax incentives for resource comprehensive utilization products are addressed, encouraging readers to seek further information [14]

Core Viewpoint - The article discusses the process for taxpayers to resolve their status as "non-compliant taxpayers" in the new electronic tax system, emphasizing the importance of timely tax declaration and compliance with tax obligations [2][4]. Group 1: Definition and Implications of Non-Compliant Taxpayers - Non-compliant taxpayers are those who fail to declare taxes for three consecutive months, leading to automatic classification as non-compliant by the tax system, which results in the suspension of invoice usage and potential tax collection actions [2][3]. - Tax authorities will pursue tax payments and penalties from non-compliant taxpayers according to tax collection laws [3]. Group 2: Steps to Resolve Non-Compliant Status - To restore compliance, taxpayers must rectify their overdue declarations, pay any penalties, and submit the necessary tax declarations [4]. - After the cancellation of non-compliant status, previously suspended invoices and documents will be restored to normal status, allowing for regular business operations [5]. Group 3: Operational Steps in the New Electronic Tax System - Taxpayers can initiate the resolution process by logging into the new electronic tax system and navigating to the "non-compliant status resolution" feature [6]. - The first step involves submitting a batch zero declaration for applicable tax types under the "tax declaration and payment" section [7]. - If there are unresolved issues, the system will prompt the taxpayer with details, allowing them to address any overdue declarations or violations [9]. - If no unresolved issues exist, the system will confirm the successful cancellation of non-compliant status, enabling the download of the relevant notification document [10]. - For non-compliant statuses established before December 20, 2022, taxpayers must visit the tax service hall for resolution [12].