Group 1 - The article discusses the benefits of personal pension contributions, highlighting that individuals can make monthly, multiple, or annual contributions and choose to deduct taxes either monthly or annually based on the type of proof [3] - Personal pension contributions are capped at 12,000 yuan per year, which can be deducted from comprehensive or business income [3] - Investment income credited to personal pension accounts is not subject to personal income tax [3][4] Group 2 - Upon withdrawal, personal pensions are not included in comprehensive income and are taxed at a separate rate of 3% [3][4]

Group 1 - The article provides a step-by-step guide for companies to withdraw and modify their export tax refund applications if they discover errors in their submitted data [1][2][3] - The process involves logging into the electronic tax bureau, selecting the appropriate options, and filling out the withdrawal application form with the correct details [2][3] - After submitting the withdrawal application, companies can check the status of their application and, once approved, proceed to modify their export details and resubmit the tax refund application [3]

Core Viewpoint - The article focuses on providing guidance for small and micro enterprises and individual businesses regarding tax compliance and credit management, specifically addressing common mistakes and operational challenges in tax practices [1]. Group 1: Tax Credit Management - Newly established business entities can apply to increase their tax credit level after being included in the tax credit management system for 12 months, provided they have not participated in the annual evaluation due to insufficient time since their first tax-related activities [2]. - The application for credit reassessment can be submitted using the "Tax Credit Reassessment Application Form" to the local tax authority, which will evaluate the entity's tax credit status based on the past 12 months [2]. Group 2: Application Process - To apply for a credit reassessment, businesses should log into the electronic tax bureau, navigate to the tax credit management section, and select the current year to initiate the application process [2]. - The default reason for the application is set to "Reassessment for newly established entities meeting the conditions for credit restoration," and businesses can track their application progress through the tax information query module [2].

Core Viewpoint - The article discusses the tax refund policy for value-added tax (VAT) applicable to the sale of resource recycling products and services, outlining the eligibility criteria, calculation methods, and necessary documentation for taxpayers [1][2][3]. Group 1: Eligibility Criteria - Taxpayers must be general VAT taxpayers engaged in the sale of self-produced resource recycling products and services [1]. - The resources utilized must not fall under the categories of eliminated or restricted projects as per the National Development and Reform Commission's "Industrial Structure Adjustment Guidance Catalog" [3]. - The products and services sold must not be classified as "high pollution, high environmental risk" according to the Ministry of Ecology and Environment's "Comprehensive Environmental Protection Directory" [3]. - Taxpayers must hold a valid "Hazardous Waste Business License" if the resources used are classified as hazardous waste [3]. - Taxpayers must not have a tax credit rating of C or D [3]. - Taxpayers must not have received administrative penalties for violating environmental protection laws or tax laws in the six months prior to applying for the tax refund [3]. Group 2: Calculation Method - The refundable tax amount is calculated as: \[ \text{Refundable Tax Amount} = \left[ (\text{Sales Revenue} - \text{Non-eligible Revenue}) \times \text{Applicable Tax Rate} - \text{Input Tax} \right] \times \text{Refund Ratio} \] - Taxpayers must exclude non-eligible sales revenue from the calculation of the refundable tax amount [1]. Group 3: Documentation Requirements - Taxpayers must establish a record-keeping system for the acquisition of recycled resources, including details such as supplier information, resource type, quantity, price, and payment method [2]. - Taxpayers must obtain valid VAT invoices or equivalent documentation when purchasing recycled resources domestically or internationally [1][2].

Group 1 - The article discusses the tax benefits related to corporate income tax, specifically focusing on the "No Tax Arrears Certificate" which indicates that a taxpayer has no outstanding tax liabilities according to the tax authority's records [7] - It outlines the conditions under which a taxpayer can apply for the "No Tax Arrears Certificate," including the absence of unreported tax obligations and unpaid taxes that have been determined by the tax authority [7] - The article also details the one-time tax deduction policy for newly purchased equipment and instruments, allowing for immediate expense recognition for items valued under 5 million yuan, applicable for purchases made between January 1, 2018, and December 31, 2027 [11][12] Group 2 - The criteria for determining the purchase time of fixed assets for tax deduction eligibility are specified, including the distinction between cash purchases and those made through installment payments or credit [11] - The article references several policy documents that govern the tax deduction for equipment and instruments, indicating a structured regulatory framework [12]

Group 1 - The article introduces a "Social Security Payment Guide" series to clarify social security fee collection policies, reporting processes, and operational essentials for businesses [1] - It emphasizes the importance of understanding the social security fee declaration and payment process for effective management [1] Group 2 - Businesses can access their social security fee declaration details through the electronic tax bureau by navigating to the "Social Security Business" section [2] - The process includes logging in, selecting the appropriate query options, and downloading or printing the declaration details as needed [4][5] - If a declaration has been successfully submitted and paid, businesses can also check and print details of paid employees through the electronic tax bureau [6][10] Group 3 - The article outlines steps for querying and printing social security fee declaration details, including selecting the relevant time periods and declaration status [8][12] - It provides instructions for using the social security fee management client to access declaration records and print necessary documents [15]

Core Viewpoint - The article discusses the functionality of the electronic tax bureau that allows taxpayers to set the duration for facial recognition authentication when issuing blue invoices, aiming to improve work efficiency. Group 1: Facial Recognition Authentication - The electronic tax bureau has a feature called "Facial Recognition Duration Setting" that allows the legal representative or financial responsible person to adjust the facial recognition authentication time interval to enhance invoice issuance efficiency [1][2]. - The system calculates the maximum facial recognition duration based on the taxpayer's situation, tax payment credit, and risk level [2]. Group 2: User Permissions - The "Facial Recognition Duration Setting" feature can only be operated by the legal representative and financial responsible person, while tax handling personnel and invoicing personnel do not have this operational authority [2].

Group 1 - The article discusses tax policies aimed at supporting self-employed veterans from January 1, 2023, to December 31, 2027, allowing them to deduct up to 20,000 yuan annually from various taxes for three years [8][9] - The deduction applies to value-added tax, urban maintenance and construction tax, education fee surcharges, local education surcharges, and individual income tax, with specific limits set by local governments [8] - In Inner Mongolia, the limit for self-employed veterans is set at 24,000 yuan annually, which is higher than the national standard [9] Group 2 - The article outlines the process for taxpayers to report cross-regional tax matters, requiring them to settle tax obligations with the local tax authority and submit a feedback form [11] - Taxpayers can complete the cross-regional tax matter feedback through the electronic tax bureau by navigating to the relevant module [12]