Core Viewpoint - The article provides guidance on using the electronic tax bureau for various tax-related inquiries and processes, including checking the status of tax declarations, handling overdue payments, and understanding eligibility for tax exemptions. Group 1: Tax Declaration and Inquiry - Users can check the cancellation time of tax declarations through the "One-stop Query" module by selecting the type of declaration and the cancellation flag [2] - To check for overdue payments, users must log in as a business entity and navigate to the "Account Query" section [3] - The system allows users to query illegal and violation information by selecting the processing status and setting date ranges [4] Group 2: Employment Tax Exemption - According to the announcement from the Ministry of Finance, companies with fewer than 30 employees are exempt from the disability employment security fund from January 1, 2023, to December 31, 2027 [7] - The new electronic tax system determines eligibility based on taxpayer registration information, and users can verify their status through the "Taxpayer Information Query" [7][8] - Non-enterprise entities are not eligible for the exemption but may qualify for reduced payments under the same policy [9] Group 3: VAT and Additional Tax Corrections - If a VAT and additional tax declaration has already been submitted, users cannot make corrections to the prepayment declaration [10] - Users encountering issues with social credit codes during VAT prepayment must ensure their registration information is consistent with the unified social credit code [10] - For correcting stamp duty declarations, users should follow specific steps to access the correction interface and submit necessary changes [18][19][23]

Group 1 - The article discusses issues related to the submission of VAT and additional tax declarations for general taxpayers, specifically regarding the selection of "reduction policy applicable subjects" in the declaration form [2][3] - It provides guidance on how to reset the form to select whether the small and micro enterprises' "six taxes and two fees" reduction policy applies [2] - The article also addresses the situation where a company encounters a prompt indicating "there are unresolved risk tasks for the summary invoice," advising to contact the tax authority for resolution [3] Group 2 - The article mentions that if a company has property tax source information maintained in 2023 and encounters issues with the system not applying the half reduction for the first quarter of 2025, it may be due to the tax authority's status being invalid [4] - It outlines the process for reporting accelerated depreciation and amortization for equipment not exceeding 5 million yuan, emphasizing the need to follow specific guidelines from the tax authority [5][6] - The article clarifies that the tax receipt for "human resources services" may show "business auxiliary services" as the corresponding upper-level category, which is a classification detail [8]

Core Viewpoint - Starting from July 1, 2025, the process for applying for soil and water conservation compensation fees will undergo significant changes, including a new electronic tax bureau pre-filling application feature that allows taxpayers to enjoy a "confirmation-style" one-click application [3]. Summary by Sections Application Process Overview - The article outlines the new operational guidelines and important considerations for the soil and water conservation compensation fee application process [3]. - Taxpayers will need to log into the electronic tax bureau to initiate the application [5]. Cross-District Tax Source Registration - If notified by the relevant authorities, taxpayers must complete cross-district tax source registration if the tax collection agency differs from the registration agency [8]. - The registration process involves logging into the electronic tax bureau and selecting the appropriate options for cross-district tax source registration [10][14]. Application Submission Steps - After logging in, taxpayers can access the soil and water conservation compensation fee application module through the "My To-Do" section [17]. - The system will automatically populate the required project information for submission, allowing users to view and modify payment details as necessary [19][22]. Payment and Invoice Issuance - Once the application is successfully submitted, taxpayers can proceed to make payments through the electronic tax bureau [27][30]. - Taxpayers can also request the issuance of a unified non-tax revenue invoice after successful payment [31]. Information Query - Taxpayers can query their submitted tax fee information and payment records through the electronic tax bureau [32][33].