Core Viewpoint - The article discusses the release of the "Tax Professional Service Management Law Enforcement Document Format" by the State Taxation Administration, aimed at standardizing the management of tax professional services and improving service quality [17][18]. Group 1: Background and Purpose - The "Tax Professional Service Management Measures (Trial)" came into effect on May 1, 2025, to regulate tax authorities' inspections and administrative penalties related to tax professional services [18]. - The announcement aims to establish a unified format for law enforcement documents used by tax authorities, ensuring consistency and stability across the nation [20]. Group 2: Key Content of the Announcement - The announcement includes eight types of law enforcement documents for tax professional service management, categorized into two types: inspection documents and penalty documents [21]. - Inspection documents include: - Tax Inspection Notification - Inquiry Record - Tax Inspection Notice [22][23][25][26] - Penalty documents include: - Administrative Penalty Notification - Correction Notice - Administrative Penalty Decision (Simplified) - Administrative Penalty Decision [24][27][28].

Core Viewpoint - Individual industrial and commercial households can correctly enjoy the half-reduction policy for individual income tax on operating income by following key steps in the prepayment declaration process [1]. Group 1: Tax Declaration Process - Step 1: Log in to the Natural Person Electronic Tax Bureau and fill in operating data accurately [1]. - Step 2: Select the tax reduction item as "individual industrial and commercial households half-reduction of operating income individual income tax" in the declaration form [1]. - Step 3: Review and submit the declaration after confirming the accuracy of the tax reduction amount and other data [1]. Group 2: Special Cases - If the individual industrial and commercial household adopts simplified declaration, the tax authority will collect taxes based on the reduced tax amount [1]. - If operating income is obtained from multiple sources, the annual taxable income must be consolidated during the annual tax declaration, and the tax reduction amount recalculated [1].

Group 1 - The article discusses the inability to request a special VAT invoice when purchasing supermarket prepaid cards for employee benefits, as these cards are classified as single-purpose commercial prepaid cards [2][5]. - According to the regulations, the issuing or selling entity of single-purpose cards is not required to pay VAT when selling these cards or receiving prepayments for recharges [2][5]. - The purchasing entity can only obtain a general VAT invoice, and the input tax related to these expenses cannot be deducted [5]. Group 2 - A single-purpose card is defined as a prepaid voucher issued by the card-issuing enterprise, which can only be redeemed for goods or services within the same enterprise, its group, or the same brand franchise system [3]. - The card-issuing enterprise is the entity that issues single-purpose cards according to national regulations [4]. - The selling enterprise is designated by the group or brand issuing enterprise to handle sales, recharges, loss reporting, card exchanges, and refunds related to single-purpose cards [5].