Group 1 - The article provides detailed instructions for small-scale taxpayers on how to declare and pay value-added tax (VAT) and additional taxes through the electronic tax bureau [1][21] - It outlines two declaration methods for small-scale taxpayers: confirmation declaration and form-filling declaration, with specific steps for each method [4][22] - The confirmation declaration requires taxpayers to verify sales income and report any unbilled income separately for goods and services [5][6][7] Group 2 - General taxpayers must also log into the electronic tax bureau to declare VAT and additional taxes, with three declaration modes: confirmation, supplementary, and form-filling [21][22] - The confirmation mode for general taxpayers involves verifying displayed data and making necessary adjustments for unbilled income [23][25] - The article emphasizes the importance of timely tax declaration, even if no business activity occurred, to avoid negative impacts on the company's tax credit rating [31][42] Group 3 - Common misconceptions regarding VAT declaration are addressed, such as the belief that no declaration is needed if no invoices are issued [32][34] - Taxpayers are reminded that unbilled income creates a tax obligation and must be reported accordingly [32][46] - The article highlights the consequences of failing to declare taxes accurately, including potential penalties and impacts on business operations [43][44]

Core Viewpoint - The article emphasizes the importance of declaring unbilled income in accordance with the tax regulations in China, highlighting the obligations and potential risks associated with non-compliance. Group 1: Tax Declaration Requirements - According to the "Interim Regulations on Value-Added Tax of the People's Republic of China," the tax obligation arises on the day the taxable sales occur, regardless of whether an invoice is issued or not [10]. - Taxpayers must accurately declare all sales income, including both billed and unbilled income, to determine eligibility for tax exemptions [14]. Group 2: Risks of Non-Compliance - Non-compliance with tax declaration can lead to severe penalties, including fines ranging from 50% to five times the amount of unpaid taxes, and potential criminal charges for tax evasion [11][12]. - Such actions can also result in a downgrade of the taxpayer's credit rating, affecting their ability to obtain invoices, participate in bidding, and apply for financing or subsidies [12]. Group 3: Small-Scale Taxpayer Guidelines - Small-scale taxpayers whose quarterly sales do not exceed 300,000 yuan are exempt from value-added tax and should report their sales accordingly [15]. - If quarterly sales exceed 300,000 yuan, they must fill out the appropriate sections of the tax declaration form to report taxable sales [18]. Group 4: Handling Unbilled Income - When issuing invoices for previously unbilled income that has already been declared and taxed, taxpayers should adjust their sales figures in the corresponding sections of the tax declaration form [19][21]. - For other tax types, there are no special rules for declaring unbilled income; taxpayers must follow the established guidelines for each tax type [24][25].

Core Viewpoint - The article emphasizes the importance of declaring unbilled income for tax compliance and outlines the potential risks associated with non-compliance, including penalties and reduced tax credit ratings for businesses [9][10]. Group 1: Importance of Declaring Unbilled Income - According to the "Interim Regulations on Value-Added Tax of the People's Republic of China," the tax obligation for value-added tax arises on the day of receiving payment or obtaining a sales receipt, regardless of whether an invoice has been issued [9]. - Small-scale taxpayers must consolidate all sales income, including both billed and unbilled income, to determine eligibility for tax exemptions [11]. Group 2: Risks of Non-Compliance - Non-compliance with tax declaration regulations can lead to severe penalties, including fines ranging from 50% to five times the amount of unpaid taxes, and potential criminal charges for tax evasion [10]. - Actions such as falsifying records or failing to declare income can result in a downgrade of the taxpayer's credit rating, affecting their ability to obtain invoices, participate in tenders, secure financing, and apply for subsidies [10]. Group 3: Tax Declaration Procedures - For small-scale taxpayers with quarterly sales not exceeding 300,000 yuan, they are exempt from value-added tax and should report this in the designated section of the tax declaration form [12]. - If quarterly sales exceed 300,000 yuan, taxpayers must report the applicable value-added tax in the appropriate sections of the tax declaration form [14]. Group 4: Handling Unbilled Income - When issuing invoices for previously unbilled income, businesses should adjust their tax declaration by reducing the corresponding sales amount in the relevant sections of the tax form [16][18]. - General taxpayers can reflect unbilled income in the designated columns of the tax declaration form for the current period [18]. Group 5: Other Tax Types - For taxes other than value-added tax, there are no special rules for declaring unbilled income; taxpayers must adhere to the established obligations and deadlines for each tax type [21].

Core Viewpoint - The article emphasizes the importance of timely tax declaration and compliance with tax laws, highlighting common misconceptions among businesses regarding tax obligations and the necessity of filing even in cases of zero income or tax exemptions [10][12][18]. Tax Declaration Compliance - Businesses must declare taxes according to the legal and regulatory requirements, even if there is no taxable income during the tax period, to avoid penalties [10]. - Zero declaration does not equate to non-declaration; businesses must file zero declarations on time to prevent late fees and fines [10]. Misconceptions About Tax Filing - There is a misconception that businesses enjoying tax exemptions do not need to file tax declarations; however, they are still required to submit declarations during the exemption period [12][13]. - Another common misunderstanding is that unbilled income does not need to be reported for value-added tax (VAT); in fact, VAT obligations arise upon the occurrence of taxable sales [14][15]. - Small-scale taxpayers cannot unilaterally change their tax filing frequency; once a choice is made, it remains in effect for the entire accounting year [16]. - Small-scale taxpayers must consider all taxable sales when determining eligibility for VAT exemptions, as the total sales amount is used to assess whether the exemption threshold is met [18].

Core Viewpoint - The article discusses the handling of unbilled income for general taxpayers, emphasizing the importance of proper reporting to avoid duplicate tax payments [2][4]. Group 1: Tax Reporting Guidelines - General taxpayers can report unbilled income without filling it in the tax declaration, as long as they handle it correctly in subsequent declarations [2][4]. - It is crucial for general taxpayers to accurately fill in sales figures in the corresponding sections of the tax report [2]. Group 2: Tax Refund Conditions - Real estate development enterprises classified as general taxpayers can apply for a refund of newly added input tax credits if certain conditions are met [7]. - To qualify for a tax refund, the newly added input tax credits must be greater than zero for six consecutive months, and the amount at the end of the sixth month must not be less than 500,000 yuan [8].

Core Viewpoint - The article emphasizes the importance of accurately reporting value-added tax (VAT) income, including both invoiced and non-invoiced income, to avoid legal penalties and ensure compliance with tax regulations [3][4]. Group 1: VAT Reporting Obligations - VAT taxpayers must report all income, including non-invoiced income, in the VAT declaration form, as per the regulations outlined in the Provisional Regulations on Value-Added Tax of the People's Republic of China [3][4]. - Failure to report non-invoiced income can lead to severe consequences, including tax recovery, late fees, and potential criminal charges for tax evasion [4]. Group 2: Reporting for General and Small-Scale Taxpayers - General VAT taxpayers must fill out specific sections in the VAT declaration form for non-invoiced income, detailing sales amounts and applicable tax rates [6]. - Small-scale VAT taxpayers are exempt from VAT if their total monthly sales do not exceed 100,000 yuan or quarterly sales do not exceed 300,000 yuan [7]. - If small-scale taxpayers exceed the quarterly sales threshold of 300,000 yuan, they must report non-invoiced income in the appropriate sections of the VAT declaration form [8].

Core Viewpoint - The article discusses the procedures for maintaining property tax sources in the context of changing rental income due to rent adjustments, emphasizing the importance of timely tax reporting and compliance with electronic tax systems [1][2][9]. Summary by Sections Property Tax Source Maintenance - Companies must adapt their property tax source maintenance practices when rental income changes, as demonstrated by a case where a property valued at 3 million yuan was rented out with an initial monthly rent of 10,000 yuan, later increased to 11,000 yuan [2][9]. - The total rental income for the first half of 2025 was 120,000 yuan, while the adjusted total for the second half was 66,000 yuan due to the rent increase [2][9]. Electronic Tax Reporting Process - The process begins with logging into the electronic tax bureau, navigating to the tax declaration section, and selecting the property tax source collection and combined declaration [2][3]. - Specific steps include selecting the property tax type, entering the relevant tax source information, and submitting changes related to rental income adjustments [4][5][7]. Tax Source Information Submission - When submitting tax source information, companies must indicate the change in rental income, specifying the change date as June 30, 2025, and the new rental income for the second half of the year as 66,000 yuan [9][10]. - The article highlights the importance of accurately reporting rental income to avoid tax discrepancies and ensure compliance with tax regulations [9][10].