Group 1 - The article provides guidance on how to access and utilize the electronic tax bureau for various tax-related services, including the submission of deposit account information [2][11]. - It emphasizes the importance of reporting all bank accounts to avoid administrative penalties and impacts on tax credit ratings [2]. - Specific deadlines for tax declarations and payments are outlined, including dates for value-added tax, personal income tax, and corporate income tax [7][9]. Group 2 - The article details the process for individual business owners and partners to file their income tax returns, specifying the use of different forms based on the source of income [9]. - It describes the operational steps for taxpayers to log into the electronic tax bureau and navigate to the relevant sections for tax filing [10][11]. - The article highlights the availability of online consultation services through the electronic tax bureau for assistance with tax-related inquiries [14][17].

Group 1 - The article discusses the procedures for enterprises to handle expenses incurred in the current year for which valid invoices have not been obtained, allowing them to account for these expenses based on the amounts recorded in their books during quarterly income tax prepayments [10][11] - According to the announcement by the State Administration of Taxation, enterprises must obtain valid invoices or external vouchers for expenses that have actually occurred, and if not obtained, they should request the counterpart to issue or replace the invoices before the end of the annual tax settlement period [10][15] - If an enterprise is unable to obtain invoices due to special circumstances such as the counterpart's business license being revoked, they can provide alternative documentation to substantiate the authenticity of the expenses for tax deduction purposes [11][14] Group 2 - The article outlines that for fixed assets, if the full invoice has not been obtained due to outstanding payments, the enterprise can provisionally include the contractually agreed amount in the tax base for depreciation, with adjustments to be made within 12 months after the asset is put into use [11] - It is stated that expenses that were not deducted in the year they were incurred can be retroactively deducted in subsequent years if valid invoices or supporting documents are obtained, with a limitation of five years for such retroactive claims [15] - The article clarifies that wages and salaries that are accrued and actually paid to employees before the end of the annual tax settlement are eligible for tax deductions in the year they are accrued [18]

Core Viewpoint - The article discusses tax obligations and exemptions for students earning income through internships or part-time jobs, emphasizing the importance of understanding personal income tax regulations and compliance [5][8]. Tax Categories and Rules - Income from labor services is categorized as labor remuneration, which is subject to withholding tax by the payer [5]. - Students receiving labor remuneration while enrolled in full-time education must have their personal income tax withheld based on cumulative withholding methods [5]. Exemption Policies - For single income exceeding 800 yuan but not exceeding 4000 yuan, a deduction of 800 yuan is applied, and tax is calculated at 20% [6]. - For single income exceeding 4000 yuan, a deduction of 20% is applied, and tax is calculated using a progressive rate of 20% to 40% [6]. - Monthly income below 5000 yuan is exempt from personal income tax [6]. Tax Filing and Refund Process - Taxpayers can file their tax returns through self-service, employer assistance, or by hiring tax professionals [9]. - The tax filing period is from March to June of the following year, where taxpayers must verify their income details [9]. - Taxpayers with comprehensive income not exceeding 60,000 yuan can apply for a tax refund during the filing period [10]. Documentation Requirements - Taxpayers must retain documentation for various deductions, including medical expenses, education, and housing [17][20][21][22]. - Documentation must be kept for five years following the end of the tax filing period [17].