Group 1 - The company needs to correct the corporate income tax annual settlement declaration form for 2023, and upon submitting the 2025 declaration, the system prompts that the 2024 declaration must also be corrected first [1] - If the company encounters an error during the self-check of the tax refund application, it indicates that there are pending changes related to export tax refunds that need to be resolved before proceeding [2] Group 2 - For long-term assets with a value not exceeding 5 million yuan, there is no need to enter them in the long-term asset input tax deduction ledger, but if the value exceeds this amount, it must be recorded [5] - When confirming the purpose of the export tax declaration, the invoice date must fall within a specific range relative to the export date; otherwise, the system will display an error message [6] - The cultural industry construction fee tax category is only available for taxpayers in the entertainment or advertising industries; others will not see this option [8] Group 3 - If a taxpayer encounters an error while saving pollution source information due to duplicate entries, they need to ensure that the pollution discharge methods are correctly recorded [9] - Taxpayers are reminded that they have an obligation to accurately report their income tax, and failure to do so may result in penalties and increased scrutiny in future tax filings [16][17]

Core Viewpoint - The article emphasizes the importance of timely submission of the "Special Business Report Element Information Collection Form" by tax-related professional service institutions, which is due by March 31 each year [4]. Group 1: Reporting Requirements - Tax advisory firms, accounting firms, and law firms must submit the "Special Business Report Element Information Collection Form" to the tax authority by March 31 of the year following the completion of relevant tax advisory services [4]. - The submission process involves logging into the national electronic tax bureau, navigating to the relevant section, and filling out the required information [4][5]. Group 2: Submission Steps - Step 1: Log into the electronic tax bureau and access the relevant service management section [5]. - Step 2: Click the "Submit" button for the specific report [5]. - Step 3: Complete the form and verify the information before final submission [5]. - Step 4: If corrections are needed, users can access the "Correction and View" button to amend submitted reports [5]. Group 3: Consequences of Non-compliance - Non-compliance in reporting can negatively impact the credit score of tax-related professional service institutions, as outlined in the "Credit Evaluation Management Measures for Tax-related Professional Services" [5].

Group 1 - The core viewpoint of the article is the introduction of the new Value-Added Tax (VAT) Law in China, which will take effect on January 1, 2026, replacing the previous interim regulations [5][10]. - The new VAT Law defines taxable entities, including merchants who are VAT taxpayers, and outlines the types of taxable goods and services [5][6]. - The law specifies that taxable goods include tangible movable property, electricity, heat, gas, and other items, while services encompass transportation, postal, telecommunications, construction, financial, and IT services [6][8]. Group 2 - The law also addresses intangible assets, which are defined as non-physical assets that can generate economic benefits, such as technology, trademarks, copyrights, goodwill, and natural resource usage rights [7]. - Real estate is defined as assets that cannot be moved or would change in nature or shape if moved, including buildings and structures [8]. - The specific scope of goods, services, intangible assets, and real estate will be determined by the financial and tax authorities and published after approval by the State Council [8].

Group 1 - The article provides a step-by-step guide for taxpayers on how to register and use the electronic tax bureau services, including identity verification and password setup [4][5][6]. - It outlines the process for applying for invoice types and the necessary steps for submitting an invoice demand application, including the option for first-time applicants to add new invoice types [5][6][7]. - The article details the procedure for issuing electronic invoices, including the required information to be filled out and the authentication process needed to complete the invoice issuance [7][8]. Group 2 - The article explains how to apply for adjustments to invoice quotas, including the submission of relevant documents and tracking the application status through the tax bureau's system [8][9]. - It mentions the eligibility criteria for small-scale taxpayers and certain financial institutions to apply for a quarterly tax period under the VAT law [14]. - The article clarifies the definition of annual taxable sales for VAT taxpayers, including what constitutes taxable sales and the exclusions from this calculation, effective from January 1, 2026 [20].

Group 1 - The article introduces a new feature in the electronic tax bureau for companies to efficiently issue labor remuneration invoices for individuals, emphasizing a fully online and collaborative process [3][4]. - The process for companies to initiate the invoice issuance includes logging into the electronic tax bureau, selecting the appropriate functions, and filling out necessary information about the seller and buyer [4][5][10]. - Specific details required for the invoice include seller information, buyer information, project details, taxable behavior, and other relevant information, with certain fields being non-modifiable [6][8]. Group 2 - After submitting the application, the seller can confirm the invoice details through their personal income tax app, ensuring all information is accurate before proceeding to tax calculations [12][14]. - The tax calculation page allows the seller to review various tax items, including value-added tax and other applicable taxes, before finalizing the submission [15][16]. - Once the payment is completed, the system automatically issues the invoice, which can be viewed and downloaded by both the seller and the initiating company [17][19].

Group 1 - The article provides a step-by-step guide for enterprises to apply for environmental protection tax adjustment through the electronic tax bureau [4][5][6] - It outlines the process for enterprises that have not completed tax registration to apply for a tax clearance certificate via the electronic tax bureau [11] - The article discusses tax management matters related to enterprises undergoing bankruptcy procedures, emphasizing that unpaid tax debts do not affect the enterprise's ability to apply for tax credit restoration and other tax-related matters [17][20] Group 2 - The announcement specifies that from November 27, 2025, the outlined regulations will take effect, impacting how tax matters are handled during bankruptcy and restructuring processes [19][20] - It clarifies that tax authorities will not affect the credit evaluation of enterprises that have unpaid tax debts after receiving compensation according to the restructuring plan or settlement agreement [17]

Group 1 - The article discusses the process for enterprises to access the "Going Global" tax service through the electronic tax bureau, emphasizing the steps to log in and navigate the system [1][2]. - After logging in, enterprises can fill out an initial questionnaire to assess their overseas operations and tax needs, which will help tax officials provide tailored consulting services [3][4]. - Enterprises can customize their tax guidance by selecting specific countries or regions, allowing them to receive personalized tax guides and investment tax information [5]. Group 2 - The article includes a reminder about the management of individual industrial and commercial households, stating that they must report to tax authorities before ceasing operations and must also report if they wish to extend their business suspension [15]. - It clarifies that only those individual industrial and commercial households and sole proprietorships that follow the periodic fixed-rate taxation method can apply for business suspension [15]. - A question from a user regarding the ability to offset losses from a partnership against corporate profits was addressed, confirming that such losses cannot be used for tax reduction purposes [17][18].

Group 1 - The article discusses the process for applying for labor remuneration invoice issuance, which is applicable only to business cooperation between individuals and legal entities, with the legal entity as the applicant [2] - The maximum non-tax amount for a single labor remuneration invoice issuance is capped at 100,000 yuan, and only digital invoices are supported [2] - The application process requires logging into the individual electronic tax bureau web portal and selecting the withholding function [2] Group 2 - The first step involves maintaining the information of the individuals for whom the invoices are being issued, especially for those who have not previously provided services to the enterprise [3] - The applicant must fill in the seller's information and submit it through the personnel information collection interface [4] - The next step is to initiate the invoice issuance application by selecting the personal invoice issuance option [5] Group 3 - The applicant must fill in the invoice element information, including seller details, contact number, address, bank information, and other necessary details [6] - Project information must be added, specifying "labor" and confirming the intelligent code assignment result [7][8] - After completing all required fields, the applicant submits the application, which, upon success, displays all invoice element information [9][12] Group 4 - The article also mentions how to query and download invoices through the electronic tax bureau's "tax digital account" and "receipt box" [18] - Individuals can receive fully digital electronic invoices from the enterprise through the personal income tax app, which can then be viewed and downloaded by the enterprise [18][24]

Group 1 - The article discusses the process for taxpayers to complete vehicle purchase tax declaration and payment through the electronic tax bureau, and how to obtain the tax payment certificate afterward [2][4]. - Taxpayers can log into the electronic tax bureau, navigate to the tax declaration section, and after successful submission, download the tax payment certificate [4][5]. - The article emphasizes the importance of using the electronic tax bureau for efficient tax management and compliance [4][5]. Group 2 - The electronic tax bureau provides a unified platform for various tax-related services, including vehicle purchase tax declaration and public service inquiries [4][5]. - Taxpayers can check their tax payment status and download necessary documents directly from the electronic tax bureau [5]. - The article highlights the user-friendly interface of the electronic tax bureau, making it easier for taxpayers to manage their tax obligations [4][5].

Group 1 - The article provides guidance on how to update mobile phone numbers in the personal income tax app under different scenarios [3][4][6] - For users who change their phone number but not their device, they can verify using the old number or a bank card linked to the new number [3] - If the device is changed but the phone number remains the same, the app will prompt for a verification code sent to the registered phone [4][5] - In cases where both the phone number and device are changed, users must log in through the official tax website and follow prompts for verification using their bank card [6] Group 2 - The article discusses tax exemptions for heating enterprises as per the announcement from the Ministry of Finance and the State Taxation Administration [12] - Heating enterprises providing services to residents are exempt from property tax and urban land use tax for the facilities used [12] - The exemption is calculated based on the proportion of heating fees collected from residents compared to total heating income [13] - The announcement is applicable until the end of the heating period in 2027, which is defined as the period from the start of heating in the second half of the year to the end of heating in the following year [13]