Core Viewpoint - The article discusses the implementation of electronic delivery of social insurance fee documents in Ningbo starting from November 1, 2025, aimed at enhancing payment service convenience and protecting the rights of payers [2]. Group 1: Electronic Delivery Process - Taxpayers can log into the electronic tax bureau app, select the social insurance fee section, and sign the electronic document confirmation to enable electronic delivery [3][4]. - The system will automatically verify if the electronic document confirmation has been signed and prompt users to activate the electronic delivery feature if not already done [4]. Group 2: Document Querying - Users can query their electronic documents by logging into the app, selecting the social insurance fee section, and accessing the electronic document delivery query feature, which displays all unread documents [4]. Group 3: Related Recommendations - The article also references previous guides on various functionalities within the electronic tax bureau app, including how to handle social insurance fee adjustments and invoice management [6].

Core Viewpoint - The article discusses the importance of distinguishing between "self-produced" and "deemed self-produced" goods for production enterprises in relation to export tax refund policies, emphasizing the implications for tax treatment and compliance [1][2]. Group 1: Tax Refund Policy - Production enterprises exporting self-produced goods, deemed self-produced goods, and providing processing services can apply for a tax refund policy that includes exemption from value-added tax (VAT) and the ability to offset input VAT against payable VAT [2]. - The policy allows for the refund of any unutilized input VAT after the offset [2]. Group 2: Definition of Deemed Self-Produced Goods - Deemed self-produced goods include specific categories of externally purchased goods that meet certain conditions, particularly for enterprises with a clean compliance history regarding tax refunds and invoices [3][4]. - Enterprises must not have engaged in fraudulent activities related to export tax refunds or VAT invoices to qualify for deemed self-produced status [4]. Group 3: Conditions for Deemed Self-Produced Status - To qualify for deemed self-produced status, enterprises must meet at least one of the following criteria: 1. Hold general VAT taxpayer status 2. Have been in continuous operation for two years or more 3. Maintain an A-level tax credit rating 4. Achieve sales exceeding 500 million yuan in the previous year 5. Ensure that externally purchased goods are of the same type or related to self-produced goods [4]. Group 4: Practical Guidance - Enterprises are advised to confirm with tax authorities in advance whether their externally purchased or processed goods meet the criteria for deemed self-produced status [6].