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Group 1 - The article discusses the steps a company should take upon receiving a "Notice of Order to Correct within a Time Limit," indicating a tax violation [2][5]. - The first step involves logging into the electronic tax bureau and accessing the notice under "My To-Do" [2]. - The second step requires reviewing the details of the overdue tax types and periods specified in the notice [3][4]. Group 2 - The third step is to complete the tax declaration and payment for the overdue taxes as indicated in the notice [5]. - The fourth step involves the system's automatic assessment of whether the taxpayer qualifies for a "first violation no penalty" status after corrections are made [6]. - If the taxpayer qualifies, they will receive a "First Violation No Penalty Commitment Letter" and a "No Administrative Penalty Decision Letter" [6]. - If not, a "Simple Administrative Penalty Notice" will be issued, which the taxpayer can review and respond to [6][7]. Group 3 - The fifth step allows the taxpayer to either accept the penalty or dispute it within a specified period [7]. - If accepting, the taxpayer can proceed to pay the penalty through the tax payment interface [7]. - If disputing, the taxpayer must submit their reasons and supporting documents for review by tax authorities [7].

Group 1 - The article emphasizes the importance of maintaining separate accounts for business and personal finances to avoid tax evasion and ensure accurate income reporting [3][17]. - It highlights that all income, whether cash or electronic, must be fully recorded and reported to tax authorities to ensure compliance with tax laws [5][6]. - The article clarifies that even if a business qualifies for tax exemptions, such as the VAT exemption for small-scale taxpayers with monthly sales below 100,000 yuan, they are still required to file tax returns [6][7]. Group 2 - The article stresses the necessity of understanding tax policies and fulfilling reporting obligations to truly benefit from tax relief measures [7]. - It outlines the legal requirements for taxpayers to report all bank account information to tax authorities within 15 days of opening or changing accounts [17]. - The article provides guidance on how to report bank account information through the electronic tax bureau, ensuring compliance with tax regulations [19][20].

Core Viewpoint - The article emphasizes the importance of timely declaration and payment of the vehicle and vessel tax for the year 2025, highlighting the consequences of late submissions, including penalties and impacts on vehicle inspections [2][3]. Group 1: Tax Declaration Requirements - Taxpayers must declare and pay the vehicle and vessel tax by December 31, 2025, to avoid late fees and inspection issues [2]. - Taxpayers include owners or managers of vehicles and vessels as defined by the Vehicle and Vessel Tax Law and its implementation regulations [3][5]. - The tax obligation arises in the month ownership or management rights are acquired, based on the date on the purchase invoice or other proof [5]. Group 2: Tax Payment Methods - The tax can be paid through two methods: withholding by insurance companies when collecting mandatory third-party liability insurance or self-declaration by taxpayers [6][7]. - For self-declaring taxpayers, the tax declaration period is from January 1 to December 31 of the year [6]. - New vehicle or vessel owners must declare their tax by January 31 of the following year [6]. Group 3: Tax Calculation and Refunds - The vehicle and vessel tax is calculated annually, with new purchases prorated based on the month of acquisition [17]. - Taxpayers can apply for refunds for taxes paid on vehicles or vessels that are stolen, scrapped, or lost, based on proof from relevant authorities [18]. - If a previously refunded vehicle or vessel is recovered, the taxpayer must resume tax payments from the month of recovery [19]. Group 4: Tax Rates - The article provides a detailed tax rate table for various types of vehicles and vessels, including passenger cars, commercial vehicles, and boats, with rates varying based on engine capacity or tonnage [20].

Group 1 - The article emphasizes the importance of confirming the special additional deductions for individual income tax for the year 2026, which will officially start on December 1, 2025 [7][8] - It outlines six categories of deductions available for taxpayers, including child education, continuing education, housing rent, elderly support, housing loan interest, and childcare for children under three years old [7][8] - The article provides a detailed guide on how to confirm these deductions through the "Individual Income Tax" app and the natural person electronic tax bureau website [8] Group 2 - Specific deduction amounts are highlighted, such as 2000 yuan per month for childcare and child education, 3000 yuan per month for elderly support, and 1000 yuan per month for housing loan interest [12][21][32] - The article stresses the need for taxpayers to update their housing rent information if there are changes in their rental addresses to ensure continued eligibility for deductions [14] - It mentions that for elderly support, non-only children must communicate with family members to confirm the sharing ratio of the deduction [18] Group 3 - Taxpayers are reminded to confirm their qualifications for continuing education deductions, which can be claimed based on the latest national vocational qualification directory [24][26] - The article notes that for medical expenses exceeding 15,000 yuan, taxpayers can deduct the excess amount up to a limit of 80,000 yuan during the annual tax settlement [35][36] - It encourages taxpayers to ensure all deduction information is accurate and to complete the "one-click confirmation" process to maintain eligibility for benefits in the following year [39][40]

Group 1 - The article outlines the process for applying for the "China Tax Resident Identity Certificate" through the electronic tax bureau, emphasizing the importance of following the specified steps [3][4][6] - It details the necessary information to be filled out, including applicant's basic information, purpose of application, and required documents [4][5] - The article highlights the importance of submitting complete documentation, as incomplete submissions will not be accepted by the tax authority [5] Group 2 - The article provides a step-by-step guide on how to check the application progress for the tax resident certificate after submission [5][6] - It mentions that even newly registered companies without business activities are required to file tax returns as per regulations [12][13] - The article explains the tax implications of one-time compensation received upon termination of employment, including tax exemption thresholds based on local average wages [16][18]

Core Viewpoint - The article discusses the regulations and common misconceptions regarding property tax and urban land use tax in China, emphasizing the criteria for tax exemption and the obligations of taxpayers [4][5][6][7][10]. Group 1: Property Tax Regulations - Property tax is applicable to underground buildings that have housing functions, including those connected to above-ground structures [4]. - Self-built properties are subject to property tax starting from the month following their completion, while properties constructed by commissioned enterprises are taxed from the month after acceptance [5]. - Not all properties owned by exempt units are free from property tax; only specific types of properties are exempt [6][7]. Group 2: Exemptions and Taxpayer Obligations - Exemptions from property tax include properties used by state organs, public organizations, military, and certain religious and cultural sites [7][9]. - Properties rented out by exempt units do not qualify for tax exemption and are subject to property tax [9]. - Urban land use tax is applicable to units and individuals using land in urban areas, with specific exemptions for certain public and agricultural uses [10][11]. Group 3: Tax Calculation and Payment - Property tax is calculated based on the original value of the property after a deduction of 10% to 30%, with a standard rate of 1.2% or 12% based on rental income [13][14]. - Urban land use tax is based on the actual area of land occupied, with specific rates determined by local governments [13][14]. - Tax payments are made biannually, with deadlines in April and October for the respective halves of the year [14]. Group 4: Recent Policy Changes - From January 1, 2023, to December 31, 2027, small-scale taxpayers and micro-enterprises will benefit from a 50% reduction in property tax and urban land use tax [15].

Group 1 - The article discusses the simplified tax declaration process for small-scale taxpayers, emphasizing that only they can use this method [2][3][4] - It outlines the steps involved in the simplified declaration, including selecting tax types, verifying data, and submitting the declaration [3][4][5] - The article provides a detailed breakdown of the tax types that can be declared, such as value-added tax and corporate income tax, along with the corresponding amounts [3][4] Group 2 - The article explains the importance of confirming tax payment information before proceeding with the payment process [5] - It highlights the need for taxpayers to choose a payment method and complete the payment after successful submission of the tax declaration [5] - The article includes a reminder for taxpayers to ensure their bank details are correct when applying for tax refunds [12][14]

Group 1 - The core viewpoint is that there is a significant difference between "zero declaration" and "non-declaration" in tax reporting, where zero declaration indicates no taxable income during the reporting period, while non-declaration is considered a tax violation that can lead to administrative penalties [2]. Group 2 - Zero declaration refers to a situation where all reported data for value-added tax and corporate income tax is zero, indicating no taxable income [2]. - Non-declaration is classified as a violation of tax laws and can result in administrative penalties as per the Tax Collection and Administration Law [2].