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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].