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Core Viewpoint - The article provides detailed guidelines on how to issue red invoices in the second-hand car trading market, outlining the procedures based on different scenarios involving buyers and sellers. Group 1: Issuing Red Invoices - When the seller is an individual or an unregistered entity and the buyer has not confirmed the entry, either party can request the issuance of a red invoice from the invoicing party after submitting a confirmation form [2][3] - If the seller is an individual or an unregistered entity and the buyer has confirmed the entry, the buyer or the invoicing party must submit a confirmation form, which requires confirmation from the other party before the red invoice can be issued [3][4] - If the seller is a registered entity or individual business and the buyer has not confirmed the entry, the seller must submit a confirmation form for the invoicing party to issue a red invoice [4][5] Group 2: Market as Seller and Invoicing Party - When the second-hand car trading market sells cars from its own inventory and acts as both the seller and invoicing party, if the buyer has not confirmed the entry, the market can issue a red invoice without further confirmation [6][7] - If the buyer has confirmed the entry, both parties can submit a confirmation form, and the market will issue the red invoice after mutual confirmation [7] Group 3: Market Purchasing Cars - When the second-hand car trading market purchases cars and acts as both the invoicing party and buyer, if the seller is an individual or an unregistered entity, the market can issue a red invoice after submitting a confirmation form [8] - If the seller is a registered entity or individual business and the market has not confirmed the entry, the seller must submit a confirmation form for the market to issue a red invoice [9]

Core Viewpoint - The article emphasizes the importance of compliance with the new regulations regarding the reporting of tax-related professional service institutions and personnel, highlighting the consequences of non-compliance [5][6]. Group 1: Tax Professional Service Management - The "Management Measures for Tax Professional Services (Trial)" stipulates that institutions providing tax-related services must report their basic information as per regulations [5]. - Failure to report this information may lead to reminders, deadlines for correction, or even interviews by the tax authority [6]. - Serious violations can result in being classified as a dishonest entity, with the tax authority issuing risk warnings to clients and requiring on-site processing of tax-related business [6]. Group 2: VAT General Taxpayer Registration - Small-scale VAT taxpayers must register as general taxpayers according to policy, which can be done through the electronic tax bureau [10]. - The registration process includes two modes: confirmation and supplementary [13]. - In the confirmation mode, taxpayers confirm system-generated results, while in the supplementary mode, they fill in missing information based on pre-filled data [16]. Group 3: Important Considerations - Once registered as a general taxpayer, a taxpayer cannot revert to small-scale taxpayer status unless specified by the State Taxation Administration [17].

Core Viewpoint - The article provides a detailed guide on the procedures and requirements for tax-related professional service agencies to log in and manage their agency business through the electronic tax bureau, emphasizing the importance of compliance with regulations and the necessary prerequisites for operation [2][3][4]. Group 1: Agency Business Login - The agency business login allows tax service personnel to set up agent accounts to handle tax matters on behalf of clients, requiring prior submission of basic information and completion of real-name authentication [2]. - Only tax service agencies with a credit rating of TSC5 or above can utilize the bulk declaration feature [2]. Group 2: Operation Steps - The login process involves selecting the "Agency Business" option on the electronic tax bureau, entering the agency identification number, service personnel's ID number or phone number, and personal user password [3]. - After successful login, personnel can select the client company to manage tax-related tasks [3]. Group 3: Bulk Declaration - After logging in, tax service personnel can access the bulk declaration interface, which displays a list of current declarations for the client companies, allowing for various operations such as filling out forms, viewing, canceling, and making payments [4]. - The article references the National Taxation Administration's regulations that outline the responsibilities and rights of both the taxpayer and the tax service agency when handling tax matters [4].

Core Viewpoint - The article discusses the implementation of the "Management Measures for Tax-Related Professional Services" aimed at standardizing tax-related professional services, protecting taxpayer rights, and optimizing the business environment in China [10][20]. Group 1: Significance of the Management Measures - The primary significance of the Management Measures is to enhance the regulatory framework for intermediary service institutions, ensuring they operate with integrity and comply with legal responsibilities [10]. - The measures aim to improve the quality of tax-related professional services and safeguard the interests of both the state and taxpayers [10]. Group 2: Content of Tax-Related Professional Services - Tax-related professional services include tax declaration agency, general tax consulting, and long-term professional tax advisory services [11]. - Services also encompass tax compliance planning, tax-related verification, and other tax-related matters such as bookkeeping and invoice management [12]. Group 3: Simplification of Information Reporting - Tax authorities will utilize information systems to streamline the reporting of tax-related professional service institutions, generating annual service summaries to aid in internal management and risk prevention [13]. Group 4: Real-name Management - Tax authorities will implement real-name verification for tax agents authorized by taxpayers, ensuring proper documentation of the employment or agency relationship [14]. Group 5: Credit Management Mechanism - A credit code system will be established for tax-related professional service institutions and personnel, promoting transparency and accountability through digital identification [15]. Group 6: Supervision and Inspection - Tax authorities will conduct supervision and inspections of tax-related professional services to ensure compliance with regulations and maintain the integrity of tax collection [16]. Group 7: Handling Violations - A graduated approach will be taken for handling violations by tax-related service institutions, ranging from warnings to penalties, depending on the severity of the infractions [17][18]. Group 8: Regulation of Tax Officials - Tax officials are prohibited from interfering in the operations of tax-related professional service institutions and must maintain confidentiality regarding sensitive information [19]. Group 9: Relationship with Other Regulations - The Management Measures complement existing regulations and will take precedence in case of inconsistencies with previous tax-related service management rules [20].

Core Viewpoint - The article emphasizes the importance of verifying the authenticity of invoices in daily consumption and provides guidance on how to use the National Taxation Administration's invoice verification platform to ensure the validity of invoices [2][4]. Group 1: Invoice Verification Process - Users can verify invoices through the National Taxation Administration's nationwide VAT invoice verification platform or the electronic tax bureau app [2]. - The types of invoices that can be verified include various forms of VAT invoices, such as special VAT invoices, electronic VAT invoices, and unified invoices for vehicle sales and second-hand vehicle sales [2][4]. - To use the verification platform, users must first download and install a root certificate for proper functionality [3]. Group 2: Verification Steps - Users can input invoice information manually or import invoice files in formats like OFD or PDF for automatic data extraction [4]. - After confirming the information is correct, users can click the verification option to proceed [4]. - If the system displays a "Invoice Verification Details" interface, it indicates that the invoice is valid [6]. Group 3: Handling Invalid Invoices - If the system indicates issues such as "Full Red Flush," "Void," "Inconsistency," or "No Such Invoice," the invoice may be problematic and cannot be used for financial reimbursement [8]. - In cases of information mismatch, the invoice should not be accepted as a reimbursement proof, and any individual or entity has the right to refuse and report [9].

Core Viewpoint - The article discusses the procedures and requirements for registering and managing tax-related professional services through the national electronic tax bureau, emphasizing the importance of accurate data entry and compliance with regulations [6][7]. Group 1: Registration Process - The process for tax-related professional service institutions includes entering basic information, adding personnel, and submitting required documentation [6]. - After completing the initial registration, any changes to the information can be made through the management section of the electronic tax bureau [6]. Group 2: Reporting Requirements - Institutions are required to submit various reports, including annual reports and specific reports, with a total of 1,332 reports submitted for 2024 [7]. - The article highlights the importance of maintaining accurate records and timely submissions to ensure compliance with tax regulations [7].

Core Viewpoint - The article discusses the recent policy changes regarding "reverse invoicing" in the resource recovery industry, addressing common questions and concerns from businesses [3]. Group 1: Policy Overview - The "reverse invoicing" policy aims to streamline tax processes for resource recovery enterprises, allowing them to issue invoices for recovered resources, which can enhance cash flow and reduce tax burdens [3]. - The policy is designed to encourage resource recycling and promote sustainable practices within the industry [3]. Group 2: Common Questions - Businesses frequently inquire about the eligibility criteria for the "reverse invoicing" policy, including the types of resources that qualify and the documentation required [3]. - There are concerns regarding compliance and the potential for audits, prompting the need for clear guidelines from tax authorities [3]. Group 3: Implementation Challenges - Companies face challenges in adapting to the new invoicing system, particularly in training staff and updating accounting practices to align with the policy [3]. - The article highlights the importance of ongoing communication between businesses and tax authorities to ensure smooth implementation and address any arising issues [3].

Core Viewpoint - The article discusses the regulatory framework and compliance requirements for tax service institutions and personnel, emphasizing the importance of credit evaluation, internal controls, and adherence to tax laws to enhance tax compliance and service quality [3][7][21]. Group 1: Tax Service Institutions' Responsibilities - Tax service institutions must submit business commission agreements and relevant information to tax authorities before providing services, and update this information as necessary [2][3]. - Institutions should strengthen compliance, establish internal control systems, and promote tax law awareness among clients to improve tax compliance [2][3][21]. - A record-keeping system must be established to document the execution process and produce tax reports, which should be signed and stamped by the responsible personnel [2][3]. Group 2: Credit Evaluation System - Tax authorities will implement a five-level credit evaluation system for tax service institutions, ranging from TSC5 (highest) to TSC1 (lowest) [3]. - Credit records will be maintained through a combination of credit points and negative records, incentivizing good practices among tax service personnel [3][7]. Group 3: Inspection and Compliance - Tax authorities will conduct inspections focusing on internal systems, qualifications, and compliance with service norms of tax service institutions [4][21]. - Various inspection methods include on-site checks, document retrieval, and interviews to ensure compliance with regulations [4][21]. Group 4: Penalties and Consequences - Institutions failing to comply with reporting requirements or providing false information may face credit point deductions, lower credit ratings, or be classified as untrustworthy [5][6][7]. - Serious violations can lead to public announcements of untrustworthiness and require joint appearances with clients at tax authorities [8][9]. Group 5: Exemptions from Penalties - Tax service institutions may be exempt from penalties if they can prove that the violations were due to the personal actions of their personnel and not related to the institution itself [11].

Core Viewpoint - The article discusses the management measures for tax-related professional services, emphasizing the importance of compliance, internal control, and quality management within tax service institutions [1]. Group 1: Compliance and Internal Control - Tax service institutions are required to strengthen compliance construction and improve internal control systems according to the norms of tax-related professional services [3]. - Institutions must establish a business record system to document the execution process and create working papers, ensuring that tax reports and documents are signed and stamped before delivery to clients [3]. Group 2: Responsibilities of Tax Service Institutions - Institutions must provide accurate invoices based on the tax classification codes corresponding to the services offered [3]. - There is a requirement for tax service personnel to participate in continuing education and business training to enhance their professional capabilities [3]. Group 3: Tax Authority Oversight - The tax authority will inspect the internal system construction of tax service institutions, their submitted basic information, and their professional qualifications [3]. - The inspection will also cover the execution of service business norms, retention of tax reports and documents for review, and other supervisory matters [3].