Core Viewpoint - The article discusses the transition of tax administration from offline to online through the optimization of the national electronic tax bureau and mobile app, highlighting the implementation of electronic delivery of tax documents for taxpayers who consent to this method [1]. Group 1: Electronic Tax Document Delivery - Taxpayers can now opt for electronic delivery of tax documents by signing the "Tax Document Electronic Delivery Confirmation" [1][3]. - To check the status of electronic delivery, taxpayers must log into the electronic tax bureau app, navigate to the public services section, and select "Tax Document Delivery Confirmation" [2][3]. - First-time users need to sign the electronic delivery confirmation before they can query the delivery status [3][4]. Group 2: Querying Tax Documents - Taxpayers can filter the documents they wish to view based on specific query conditions after logging into the app [4]. - The app allows users to edit query conditions and re-query as needed, enhancing the user experience in managing tax documents [4]. Group 3: Related Services - The article also references other functionalities available in the electronic tax bureau app, such as social security fee declaration, issuing VAT invoices for self-produced agricultural products, and maintaining invoice information [6].

Group 1 - The article provides a step-by-step guide for businesses to manage the classification of "sales of self-produced agricultural products" in the tax administration system [4] - It emphasizes the importance of logging into the electronic tax bureau to access various tax-related services [5] - The process includes selecting the type of invoice to be issued and ensuring all buyer and seller information is accurately filled out [7][8] Group 2 - The article outlines the necessary steps for issuing invoices, including entering project names and amounts, and verifying all information before finalizing the invoice [9] - It highlights the significance of the "remarks" section as an optional field for additional information [9] - The source of the article is from the National Taxation Bureau, indicating its official nature and relevance to tax compliance [10]

Core Viewpoint - The article discusses the regulations regarding the issuance of invoices when a lessee pays a penalty for early termination of a lease, emphasizing that such penalties should be included in the sales revenue as additional fees according to Chinese tax laws [5]. Group 1: Invoice Issuance Regulations - According to the "Invoice Management Measures" in China, entities must issue invoices for any payments received from business activities, including penalties [5]. - The "Implementation Measures for the Pilot Program of Business Tax to Value-Added Tax" specifies that sales revenue includes all fees and additional charges, which encompasses penalties [5]. - The "Interim Regulations on Value-Added Tax" also classify penalties as additional fees that should be included in the sales revenue [5]. Group 2: Tax Credit Evaluation - The article outlines the tax credit evaluation system, which categorizes taxpayers into five levels: A, B, M, C, and D, based on their annual evaluation scores [10]. - Level A is for scores above 90, while level B is for scores between 70 and 90. Level C is for scores between 40 and 70, and level D is for scores below 40 or those with serious credit violations [11]. - This evaluation system will be implemented starting July 1, 2025 [11]. Group 3: Electronic Document Delivery - The article explains the process of electronic delivery of tax documents, which requires taxpayers to sign an "Electronic Document Delivery Confirmation" to agree to receive documents electronically [13]. - Electronic delivery has the same legal effect as traditional delivery methods, allowing taxpayers to handle tax matters and fulfill obligations [13]. - Taxpayers can check their delivered documents and confirm receipt through the electronic tax bureau [14].

Core Viewpoint - The article provides a detailed guide on how taxpayers can sign the "Tax Document Electronic Delivery Confirmation" through the electronic tax bureau, emphasizing the importance of this process for receiving tax documents electronically. Group 1 - Taxpayers must sign the "Tax Document Electronic Delivery Confirmation" to agree to receive tax documents electronically [1][2] - There are three methods available for signing the confirmation in the electronic tax bureau [1][2] - After signing, taxpayers can access electronic documents through the electronic tax bureau [1][3] Group 2 - Method one involves logging into the electronic tax bureau, where the system prompts taxpayers to sign the confirmation [1] - Method two allows taxpayers to click on a reminder in the "My Reminders" section to sign the confirmation [2] - Method three provides a way to check the status of the electronic delivery confirmation and prompts signing if not already completed [2][3]