Group 1 - The article provides a step-by-step guide for taxpayers to report cultural industry construction fees through the electronic tax bureau [4][6][11] - Taxpayers must log in as a business entity to access the relevant sections for tax reporting [1][27] - The system automatically pre-fills information based on existing tax types if applicable, streamlining the reporting process [7][11] Group 2 - If the taxpayer belongs to the advertising or entertainment industry, the system will automatically recognize the cultural industry construction fee tax type [11] - For industries not classified under advertising or entertainment, taxpayers must manually update their industry classification to proceed with the fee reporting [12][22] - Taxpayers can preview their forms before submission to ensure accuracy [8][10] Group 3 - The article mentions that if a taxpayer needs to make changes to an existing cultural industry construction fee report, they can do so by selecting "Continue Processing" [13] - It emphasizes the importance of confirming all information is correct before submitting the report [11] - The article also highlights the option for taxpayers to consult online if they encounter issues during the reporting process [24]

Core Viewpoint - The article discusses the implementation of the "Tax Payment Credit Management Measures" by the State Taxation Administration, effective from July 1, 2025, which outlines the evaluation indicators and scoring standards for taxpayers' compliance with tax payment obligations [8]. Group 1 - The "Tax Payment Credit Management Measures" will be enforced starting July 1, 2025, focusing on the evaluation of taxpayers' compliance [8]. - Key evaluation indicators include timely tax declaration, withholding, and financial reporting, with specific scoring penalties for non-compliance [8]. - Taxpayers can utilize the electronic tax bureau or its app for remote assistance in tax payment processes, enhancing convenience and efficiency [9][10]. Group 2 - The article provides a timeline for various tax declaration and payment obligations, including value-added tax and social insurance fees, emphasizing the importance of timely compliance [7]. - The introduction of remote consultation services through the electronic tax bureau aims to streamline taxpayer interactions and improve service delivery [9].