Group 1 - The article discusses two essential certificates for skilled personnel: the Vocational Qualification Certificate and the Occupational Skill Level Certificate [2][3] - The Vocational Qualification Certificate is obtained through vocational skill appraisal organized by relevant departments listed in the National Vocational Qualification Directory [2] - The Occupational Skill Level Certificate targets professions outside the National Vocational Qualification Directory that require high technical skills, such as Chinese pastry chefs and passenger vehicle drivers [3] Group 2 - For lost Vocational Qualification Certificates, if the profession is listed in the National Vocational Qualification Directory, the original issuing authority is responsible for reissuing the certificate [5][6] - If the profession is not in the directory, the original issuing authority will provide a written statement with the original certificate's information instead of reissuing [6] - For lost Occupational Skill Level Certificates, individuals can apply for reissuance directly from the social training evaluation organization or the employing unit that issued the certificate [8]

Business Overview - Small-scale taxpayers, including individual businesses, can apply for the issuance of VAT invoices under specific conditions set by tax authorities [3] - Temporary income earners needing invoices can request for VAT invoices from their supervising tax authority [3] Application Process - The application process for issuing VAT invoices is designed to be completed instantly [3] - Users can navigate through the electronic tax bureau app to access the "VAT Invoice Issuance" function [3] Steps for Operation - After logging into the electronic tax bureau app, users select the "VAT Invoice Issuance" menu [4] - Users must enter the buyer's information and save it [4] - Detailed project information, including administrative region, project name, and amount, must be filled out and saved [5] Tax Information Confirmation - The system automatically loads tax information based on the invoice details provided by the taxpayer [5] - Taxpayers must confirm the accuracy of the information before submission [5] Application Outcomes - There are three possible outcomes for the application submission: 1. Successful submission without the need for review or payment, allowing for automatic invoice issuance [6] 2. Successful submission requiring payment, leading to a prepayment page for tax payment [6] 3. Submission requiring review by tax personnel before proceeding [6] Invoice Download Process - After successful issuance, users can download the invoice by querying the application date [6][8] Responsibilities and Considerations - Taxpayers are responsible for the authenticity and legality of the submitted materials [6] - In cases of errors or returns, taxpayers can apply for cancellation or issue red invoices [6] Digital Tax Account Features - Issued invoices are automatically collected in the digital tax account, accessible by both sellers and buyers [9] - Individuals can push invoices to their employer for viewing and downloading through the personal income tax app [15]

Group 1 - The article provides a guide on how to check whether a client's invoice has been selected for tax deduction through the electronic tax bureau or its app [1][9] - The steps to query invoices include logging into the electronic tax bureau, navigating to the invoice query section, and selecting the appropriate query conditions [1][3] - Users can view detailed information about the invoice status by clicking on the "details" link, which shows the current label information of the selected invoice [3][5] Group 2 - The article emphasizes the importance of understanding tax benefits and ensuring compliance to effectively utilize available tax incentives [14][15] - It discusses the differences in tax treatment for domestic and foreign R&D expenses, highlighting the calculation of deductible amounts for both types [14][17] - The article outlines the process for foreign investors to report reinvestment information and the necessary documentation required for tax credit eligibility [17][20]

Group 1 - The article discusses various scenarios related to invoice verification and processing in the tax system [4][5][6] - It emphasizes the importance of checking the accuracy of invoice details such as taxpayer identification number and name [4] - The article outlines specific steps for handling agricultural product invoices and correcting any misoperations related to invoice deductions [5][6] Group 2 - The content is sourced from the Shanxi Taxation Bureau's promotional materials, indicating a focus on taxpayer education and interaction [8][11] - It encourages users to engage with the tax system through a digital platform for better service and satisfaction [11]