Group 1 - The article discusses the process for taxpayers to modify or cancel their corporate income tax clearance report if there are errors in the submitted information [2][3]. - To modify the report, taxpayers must log into the electronic tax bureau, navigate to the relevant section, and select the option to change the clearance report details such as clearance filing date, clearance end date, and reason for clearance [4][5]. - If a taxpayer needs to cancel the report, they can select the option to void it, which will change the company's status back to normal after confirmation [8][11]. Group 2 - The article provides a step-by-step guide for taxpayers on how to handle tax matters through the electronic tax bureau, including the process for tax cancellation and obtaining tax clearance certificates [20][32]. - Taxpayers must log in, navigate to the appropriate sections, and follow prompts to complete their tax-related tasks, ensuring all pending matters are addressed before proceeding with cancellations [24][25]. - The system provides notifications for any unresolved issues that must be handled before finalizing tax cancellation or obtaining clearance certificates [26][27].

Core Viewpoint - The article discusses the concept of unbilled income in the context of value-added tax (VAT) and outlines the necessary tax reporting procedures for both general and small-scale taxpayers [3][4]. Group 1: Definition and Tax Obligations - Unbilled income refers to revenue that has incurred a tax obligation but for which no invoice has been issued [3]. - Unbilled income is not exempt from tax reporting and must be declared according to the Tax Collection and Administration Law of the People's Republic of China [3]. Group 2: Reporting Procedures for General Taxpayers - General taxpayers must report unbilled income in the "Unbilled" section of the VAT and Additional Tax Declaration Form [4]. - If an invoice is issued after the unbilled income has been reported, the taxpayer can report this as a negative value to offset the sales amount for that period [4]. Group 3: Reporting Procedures for Small-Scale Taxpayers - Small-scale taxpayers must handle unbilled income reporting based on their quarterly sales figures, with specific thresholds for exemption [6]. - If the quarterly sales do not exceed 300,000 yuan, the unbilled income can be directly reported in the relevant sections of the VAT and Additional Tax Declaration Form [6][9].

Core Viewpoint - The article emphasizes the importance of understanding the difference between annual income and taxable income, highlighting that taxable income can be significantly lower due to deductions such as costs, expenses, and losses [4][5][6]. Tax Calculation Methodology - Taxable income is calculated as: Income - Costs - Expenses - Taxes - Losses - Other Allowable Deductions [5]. - For an income of 3 million, with costs of 800,000, expenses of 200,000, taxes of 100,000, losses of 50,000, and other allowable deductions of 50,000, the taxable income would be 1.8 million [5]. - The normal tax payable on 1.8 million is calculated as 1.8 million × 35% - 65,500 = 564,500 [6]. Tax Reduction for Income Below 2 Million - For taxable income below 2 million, the tax can be halved. For example, if the taxable income is 1.8 million, the tax payable would be 564,500 × 50% = 282,250 [5][7]. - If taxable income exceeds 2 million, the calculation must be segmented, with the first 2 million being eligible for a reduction and the excess taxed at the full rate [10][13]. Tax Calculation for Income Above 2 Million - For a taxable income of 2.4 million, the first 2 million is taxed at a reduced rate, while the remaining 400,000 is taxed at the full rate [7][8]. - The calculation steps include determining the tax for the first 2 million, applying the reduction, and then calculating the tax for the excess amount [7][8]. Individual Business Tax Benefits - All individual businesses can enjoy tax reductions as long as their taxable income does not exceed 2 million, regardless of the method of taxation [13]. - The article outlines that individual businesses can file separately to benefit from the tax reduction if each income source is below 2 million [12][13]. Tax Filing Process - The process for filing tax returns includes filling out the necessary forms in the "Natural Person Electronic Tax Bureau" and submitting the personal income tax reduction application [15]. - It is crucial to understand that individual income sources below 2 million can be filed separately to maximize tax benefits [12][13].

Core Viewpoint - The article provides a comprehensive overview of stamp duty regulations, addressing common questions related to its application in business transactions and the necessary compliance for both companies and individuals [2][3]. Group 1: Stamp Duty Requirements - Companies must pay stamp duty on business orders that establish a clear buyer-seller relationship, even if no formal sales contract is signed [2]. - Electronic contracts are subject to stamp duty, similar to traditional paper contracts [2]. - If a contract does not specify a final settlement price, the stamp duty is based on the actual settlement amount determined later [2]. Group 2: Filing and Payment Deadlines - Stamp duty for taxable contracts is filed quarterly, while those who rarely establish taxable contracts may opt for per-transaction filing [3]. - Taxable property transfer documents are filed per transaction, but frequent filers can choose quarterly filing [3]. - Taxable business ledgers are filed annually, and foreign entities must file per transaction or can opt for annual filing if frequent filing is impractical [3]. - Taxpayers must submit their filings within fifteen days after the end of the quarter or year, or within fifteen days of the tax obligation arising for per-transaction filings [3].

Core Viewpoint - The article emphasizes the importance of accurate tax reporting for taxpayers, highlighting the functionality of the electronic tax bureau for self-checking tax declaration data to avoid errors in value-added tax and corporate income tax submissions [2]. Group 1: Self-Check Functionality - Taxpayers can utilize the "Self-Check Result Inquiry" feature in the electronic tax bureau to verify and adjust their tax declaration data [2][4]. - Upon entering the self-check result inquiry, the system automatically checks the self-check results for the current declaration period, identifying discrepancies that need resolution [5][8]. - There are four possible scenarios for the self-check results: 1. Completed self-check with unresolved discrepancies, allowing taxpayers to view specific issues and perform a "recheck" [5]. 2. Completed self-check with no unresolved discrepancies [8]. 3. Not completed self-check but tax types that can be self-checked have been declared, enabling the "Start Self-Check" operation [8]. 4. Not completed self-check and no declared tax types available for self-check, rendering the "Start Self-Check" button inactive [8]. Group 2: Discrepancy Resolution - For discrepancies identified, taxpayers can verify the issues and click "Go Correct" to access the "Declaration Correction and Cancellation" function for necessary adjustments [9]. - If the discrepancies involve financial statement submissions, the system prompts taxpayers to select the report that needs correction, redirecting them to the "Financial Statement Submission and Correction" function [9].