Core Viewpoint - The article discusses the "first violation not punished" system in tax administration, which allows taxpayers to avoid penalties for minor infractions if they correct the issue proactively before the tax authority discovers it [3][4]. Summary by Sections Overview of "First Violation Not Punished" - The "first violation not punished" system is designed for taxpayers and withholding agents who commit minor tax infractions for the first time, allowing them to avoid administrative penalties if they correct the issue within a specified timeframe [3][4]. Specific Violations Included - The State Taxation Administration has released two batches of violations that qualify for this system, including: 1. Failure to report all bank accounts to tax authorities [3]. 2. Inadequate maintenance of accounting books and records [3]. 3. Late tax declaration submissions [3]. 4. Failure to report invoice data in a timely manner [3]. 5. Using non-compliant documents instead of invoices without illegal gains [3]. 6. Not canceling invoices as required [3]. 7. Withholding agents failing to maintain proper tax records [4]. 8. Not reporting relevant matters when contracting projects to non-residents [4]. 9. Failure to register tax documents properly [4]. Implications for Small Businesses - The "first violation not punished" system is particularly beneficial for small businesses and individual operators, alleviating the pressure from potential penalties due to minor mistakes [4]. Enforcement and Limitations - The system does not imply leniency for repeated violations or serious infractions, as tax authorities will impose strict penalties for subsequent offenses or those causing significant harm [4].

Group 1 - The article discusses the "first violation not punished" policy for tax declaration, which applies to taxpayers who have not previously violated tax regulations and correct their mistakes proactively [4][6]. - The policy allows for no administrative penalties if the violation is minor and corrected before the tax authority discovers it [4][6]. - It emphasizes the importance of timely tax declaration and compliance to avoid penalties in the future [6]. Group 2 - Export enterprises are required to declare income corresponding to goods they produce and sell, as well as income from goods they export on behalf of others [10][11]. - There are specific reporting requirements for actual exporting parties and the amounts involved, with penalties for inaccurate reporting [13]. - The article outlines optimized tax credit policies for specialized equipment related to energy conservation, environmental protection, and safety production, allowing companies to choose when to apply these credits [14][15]. Group 3 - The method for distributing tax payments between headquarters and branches has been standardized, extending the calculation method from the annual settlement to the prepayment stage [17]. - Adjustments to tax forms include new items for reporting, such as employee compensation and export methods, to ensure accurate tax filings [19][21]. - Real estate developers are specifically required to report income from the sale of unfinished products, clarifying the declaration requirements for pre-sale income [24].

Core Viewpoint - The article discusses the procedures and regulations related to tax declaration and penalties for overdue submissions in the context of the new electronic tax bureau system in China. Group 1: Tax Declaration Regulations - Taxpayers who fail to submit tax declarations on time may face fines ranging from 2,000 to 10,000 yuan depending on the severity of the situation [1] - The "first violation not punished" rule applies if the taxpayer corrects the issue proactively or within the deadline set by the tax authority [1] Group 2: Accessing Notifications - Enterprises can find the "Notice of Order to Correct within a Deadline" in the new electronic tax bureau under the "My To-Do" section [2] - Notifications regarding overdue social insurance fee declarations can be accessed through the "Local Features" section [2] Group 3: Handling Overdue Declarations - After confirming the "Notice of Order to Correct within a Deadline," enterprises can proceed with overdue tax declarations based on the specified tax types [4] - The system automatically assesses whether the taxpayer qualifies for the "first violation not punished" rule and sends the relevant documents accordingly [4] Group 4: Overdue Declaration Procedures - There is no separate entry for "overdue declaration" in the new electronic tax bureau; the process follows the same path as regular declarations [5] - Specific paths for various tax types, such as value-added tax and corporate income tax, are outlined for both general and small-scale taxpayers [6][7][8] Group 5: Querying Unsubmitted Information - Enterprises can check for unsubmitted tax information by navigating to the "Unsubmitted Query" section in the new electronic tax bureau [10] - The system provides automatic records of unsubmitted declarations, allowing users to initiate overdue submissions directly [10] Group 6: Handling Pre-Trial Overdue Declarations - Overdue declaration violations occurring before the enterprise was included in the new electronic tax bureau pilot can still be processed through the system, but penalties must be handled at the tax service hall [11]