Group 1 - The article discusses the regulations regarding the validity of tax deduction certificates, emphasizing that if the certificates do not comply with legal standards, they cannot be used for tax deductions [1][2] - It highlights the consequences of using non-compliant invoices for corporate income tax deductions, stating that such invoices cannot be used as valid deduction certificates [1] - The article provides guidance on how companies can handle non-compliant invoices, including the option to request reissuance or replacement of invoices [1] Group 2 - The article outlines the procedures for voiding paper invoices in cases of sales returns, errors, or service interruptions, requiring the original invoice to be returned and marked as void [2] - It details the process for issuing red-letter invoices when original invoices cannot be retrieved, necessitating valid proof from the other party [3] - The article also covers the requirements for electronic invoices, stating that similar procedures apply for voiding and issuing red-letter invoices in electronic formats [4]

Group 1 - The article discusses the process for tax deregistration for non-compliant taxpayers, emphasizing the need to rectify their status before applying for deregistration [8] - It outlines the steps for accessing the electronic tax bureau, including logging in and navigating to the invoice query section [10][11] - The article explains how to check the status of invoices, indicating whether they have been used for tax deductions or not [12]

Group 1 - The article emphasizes the requirement for taxpayers engaged in production and business to report all bank account numbers to the tax authorities, including any changes or new accounts [3][9]. - Taxpayers must report their bank account information within 15 days of opening a new account or making changes to existing accounts, as stipulated by the tax regulations [3][9]. - The article reassures that it is not too late for taxpayers to report their accounts even if they have been opened for a week [3]. Group 2 - The article outlines the process for tax cancellation for units in a non-compliant status, stating that they must first rectify their status before applying for cancellation [9]. - It references a notification from the National Taxation Administration that aims to simplify the tax cancellation process, particularly for non-compliant taxpayers [9].

Core Viewpoint - The article outlines the procedures for tax cancellation in China, detailing the distinctions between simplified and regular cancellation processes, eligibility criteria, and the steps involved in each scenario [4][5][15]. Group 1: Simplified Cancellation Process - Taxpayers who have not engaged in any tax-related matters or have not used invoices and have no outstanding taxes or penalties can apply for simplified cancellation directly to the market supervision department without needing a tax clearance certificate [4][5]. - The conditions for simplified cancellation include not having any tax-related activities or having completed tax-related activities without any outstanding invoices or taxes [4]. Group 2: Regular Cancellation Process - Taxpayers not under tax inspection, with no outstanding taxes or penalties, and who have completed the cancellation of VAT invoices and tax control devices can apply for regular cancellation through the electronic tax bureau [5][15]. - The tax authority provides an immediate processing service under a "commitment system," allowing taxpayers to submit their applications and complete related matters within a promised timeframe [5]. Group 3: Cancellation Scenarios - Different scenarios for cancellation processing are outlined, including: - Scenario 1: No pending matters, where taxpayers can confirm cancellation and download the tax clearance certificate [9]. - Scenario 2: Pending matters that are merely notifications, allowing taxpayers to continue processing their cancellation [10][20]. - Scenario 3: Pending matters that require resolution before cancellation can proceed, necessitating action on the unresolved issues [11][26]. Group 4: Taxpayer Credit Levels - Taxpayers with A or B credit levels, or those whose parent companies have an A credit level, are eligible for simplified cancellation processes [13]. - Special provisions exist for enterprises founded by recognized industry leaders or government-introduced talents, allowing them to benefit from expedited cancellation processes [13]. Group 5: Electronic Tax Bureau Procedures - Taxpayers must sign the "Electronic Delivery Confirmation" to receive tax documents electronically from the tax authority [14]. - Before tax cancellation, taxpayers are required to declare and settle any related taxes [14][15].

Core Viewpoint - The article provides a detailed guide on how to add and modify tax personnel through the electronic tax bureau's web platform and app, emphasizing the steps required for both actions. Group 1: Adding Tax Personnel - To add tax personnel via the electronic tax bureau web platform, the legal representative, financial responsible person, or administrator must log in and navigate to the account center, then to personnel permission management to add new personnel [1][2]. - The new tax personnel will have all permissions selected by default, which can be modified before confirming the addition [1][2]. Group 2: Modifying Tax Personnel Permissions - To modify the permissions of existing tax personnel, the same initial steps are required to access the account center and personnel permission management [2][10]. - The user must find the specific personnel whose permissions need to be changed, click on manage, and then modify the permissions as necessary before confirming the changes [2][11].

Business Overview - Market entities must complete tax clearance declaration and tax cancellation before terminating business activities [3] - Tax cancellation can be processed through simplified cancellation or regular cancellation procedures, with specific timelines for small-scale and general taxpayers [3][4] Processing Procedures - Simplified cancellation is automatically completed by the system [3] - Regular cancellation (immediate cancellation) is processed instantly, while general cancellation takes 5 working days for small-scale taxpayers and 10 working days for general taxpayers [3][4] Preconditions - Taxpayers must declare and settle relevant taxes before or during the tax clearance declaration [3][4] - Taxpayers with corporate income tax must complete corporate income tax clearance reporting before tax clearance declaration [4] Functional Pathways - The process begins by logging into the new electronic tax bureau and navigating through specific menus to reach the tax clearance declaration [7] - Taxpayers can select the reason for cancellation, which includes various legal and administrative reasons [7][9] Operational Steps - Upon selecting a cancellation reason, taxpayers may need to complete additional reports if applicable [9] - If conditions for immediate cancellation are met, the system will confirm the cancellation and allow for the download of the tax clearance certificate [12][13][14] General Cancellation Process - For general cancellation, if there are unresolved matters, the system will notify the taxpayer and provide options to address these issues [34][36] - Taxpayers can expect a response from the tax authority within 5 days after submitting the clearance application [32][40] Common Issues - The system provides notifications for users who have already canceled or submitted a cancellation application [43][46] - Taxpayers can download the tax clearance certificate through the query function if they have already canceled [46]