Core Viewpoint - The article discusses the importance of tax-related professional services and outlines the various services provided by tax service institutions, emphasizing compliance with tax laws and regulations [4][5]. Group 1: Tax Professional Services - Tax professional services include tax declaration agency, general tax consultation, long-term tax advisory, tax compliance planning, tax verification, tax situation review, and other tax-related agency services [4][5]. - The services aim to assist taxpayers and withholding agents in accurately reporting taxes and ensuring compliance with tax regulations [4][5]. Group 2: Service Categories - The main categories of services include: - Tax declaration agency services, which involve preparing and signing tax declaration forms [5]. - General tax consultation services for daily tax matters [5]. - Long-term professional tax advisory services for complex tax issues [5]. - Tax compliance planning to align business activities with tax laws [5]. - Tax verification services to confirm the legality and authenticity of tax matters [5]. - Tax situation reviews commissioned by administrative or judicial bodies [5]. - Other tax-related agency services, including bookkeeping and tax refund applications [4][5].

Core Viewpoint - The article discusses the regulations and procedures for tax-related professional services, emphasizing the importance of accurate reporting and verification of tax service agreements between taxpayers and tax service providers [1][2]. Group 1: Tax Service Agreement Reporting - Tax service providers must report the essential elements of the service agreement to tax authorities accurately [1]. - For certain services like tax declaration and other tax matters, the reporting must occur before the service is provided, with timely updates based on actual circumstances [1]. - Other services, such as general tax consulting and tax compliance plans, require reporting within 30 days of signing, changing, or terminating the agreement [1]. Group 2: Verification of Tax Agents - Tax authorities are required to verify the identity of tax agents authorized by taxpayers or withholding agents [2]. - The verification process ensures that agents operate within the scope of their authorization [2]. Group 3: Procedures for Tax Service Personnel - Tax service personnel can use the agency channel for bulk declarations by logging in and selecting the batch processing option [3]. - A feature for bulk zero declarations allows for the submission of tax forms that meet zero declaration criteria [5]. - After confirming the accuracy of the submission, the system provides feedback on the declaration results [6]. Group 4: Handling Cross-Regional Tax Matters - Tax service personnel can report and register cross-regional tax matters through the agency channel by following specific navigation paths in the electronic tax system [12]. - There are two methods for unbinding personnel identity information from the authorized enterprise, either through individual or corporate login [12][13]. Group 5: Issue Resolution for Bulk Zero Declarations - If a bulk zero declaration operation indicates that some enterprises have issued invoices incorrectly, the tax service personnel should contact the tax authority for further investigation [14].

Policy Content - From now until December 31, 2027, small-scale taxpayers with monthly sales below 100,000 yuan are exempt from value-added tax (VAT) [4] - Small-scale taxpayers with monthly sales exceeding 100,000 yuan can still be exempt from VAT if the sales of real estate are deducted and the remaining sales do not exceed 100,000 yuan [4] - Small-scale taxpayers applying the differential taxation policy will determine eligibility for VAT exemption based on the sales amount after deductions [5] Tax Rate Reduction - Until December 31, 2027, small-scale taxpayers will have their taxable sales income subject to a 3% tax rate reduced to 1% [6] Policy Basis - The policies are based on announcements from the Ministry of Finance and the State Administration of Taxation regarding VAT exemptions for small-scale taxpayers [8] Enjoyment of Policies - Small-scale taxpayers must fill out specific sections in the VAT declaration form to claim exemptions and reductions [9] - Detailed guidelines are provided for taxpayers with quarterly sales below and above 300,000 yuan [9]

Group 1 - The article discusses the process for taxpayers to apply for a review of their tax credit evaluation results during the annual evaluation period, specifically for the year 2024 [1][2] - Taxpayers can submit a review application in March if they have objections to the pre-evaluation results [1][2] - The steps for applying for a review include logging into the electronic tax bureau, selecting the evaluation year, and submitting relevant supporting materials [3] Group 2 - The article differentiates between tax credit review and re-evaluation, stating that re-evaluation applies after the annual evaluation results are published until the next year's evaluation [3] - The process for applying for a re-evaluation is similar to that of a review, requiring taxpayers to log into the electronic tax bureau and submit supporting materials [3] Group 3 - The article mentions the "Tax Credit Management Measures" published by the State Administration of Taxation, which outlines the framework for managing taxpayer credit [5] - It emphasizes the importance of compliance and accurate reporting in tax-related matters [20][21]

Core Viewpoint - The article discusses the streamlined process for individual shareholders to transfer equity in Zhejiang, emphasizing the integration of data across regulatory and tax departments for efficient handling of applications [4]. Group 1: Application Process Overview - Users can log in to the Zhejiang Government Service Network to initiate the equity transfer process [5]. - The process involves several steps, including logging in with electronic business licenses and filling out necessary forms for equity transfer [7][9]. - The system allows for the submission of tax-related information and documents electronically, facilitating a smoother transaction [10][11]. Group 2: Taxation and Compliance - The article outlines the requirement for shareholders to obtain a tax report from the tax department before proceeding with the equity transfer [9][12]. - After the application is submitted, the tax department will review and notify the applicant regarding tax declaration procedures [12][16]. - The process includes specific steps for reporting personal income from equity transfers, ensuring compliance with tax regulations [13][14]. Group 3: System Features and Benefits - The integrated system allows for real-time data sharing between departments, enhancing the efficiency of the equity transfer process [4]. - Users can track their application status and manage tax payments through the online platform [16][17]. - The platform aims to simplify the bureaucratic process for businesses and individuals, promoting a more business-friendly environment [4].

Core Viewpoint - The article discusses the various types of tax-related professional services and the procedures for issuing invoices in compliance with tax regulations [4][5]. Group 1: Types of Tax-Related Professional Services - Tax-related professional services include: 1. Tax declaration agency 2. General tax consultation 3. Professional tax advisory 4. Tax compliance planning 5. Tax-related certification 6. Tax situation review 7. Other tax matters agency 8. Other tax agency services [4]. Group 2: Invoice Issuance Procedures - The process for tax-related professional service institutions to issue invoices includes: 1. Logging into the electronic tax bureau and selecting the appropriate business module [5]. 2. Entering the invoice issuance page and choosing the type of invoice to issue, either electronic or paper [5]. 3. Filling in the necessary billing information, including buyer and seller details, and selecting the correct tax classification code [5]. 4. Completing the invoice issuance by confirming all information and clicking the issuance button [5]. Group 3: Invoice Categories Corresponding to Services - The article outlines the invoice categories corresponding to various tax-related services, such as: 1. Tax declaration agency corresponds to tax declaration agency invoices 2. General tax consultation corresponds to general tax consultation invoices 3. Professional tax advisory corresponds to professional tax advisory invoices 4. Tax compliance planning corresponds to tax planning invoices 5. Tax-related certification corresponds to tax-related certification invoices 6. Tax situation review corresponds to tax situation review invoices 7. Other tax matters agency corresponds to other tax matters agency invoices 8. Other tax agency services corresponds to other tax services invoices [6]. Group 4: Regulatory Reference - The article references the "Management Measures for Tax-Related Professional Services (Trial)" issued by the State Administration of Taxation, emphasizing the importance of compliance in issuing invoices [4][6].