Group 1 - The article outlines the specific operational process for adding tax personnel and confirming authorization for added personnel through the electronic tax bureau website [2][3][4][5] - Only the legal representative, financial responsible person, or administrator of the company can add billing or tax personnel permissions [2] - The process includes logging into the electronic tax bureau, navigating to the account center, and selecting the option to add tax personnel, followed by entering the required information and confirming [3][4][5] Group 2 - There are two methods for the added tax personnel to confirm authorization: through the electronic tax bureau website or the mobile app [6][7] - The website method involves logging in, navigating to the enterprise authorization management section, and confirming the authorization [6] - The app method requires selecting the relevant authorization items and confirming them within the app [7] Group 3 - The article provides a timeline for various tax declaration and payment deadlines, including value-added tax, consumption tax, and personal income tax [13][14][17] - Specific dates are outlined for the declaration of individual social insurance fees and corporate income tax [13][14][17] - The article emphasizes the importance of timely tax filings and the procedures for individual and corporate tax declarations [14][17]

Group 1 - The article discusses the tax deduction policies for individual businesses regarding various insurance contributions, including basic pension, medical, unemployment, maternity, work injury insurance, and housing provident fund, which are deductible according to specified standards [2] - Individual businesses can deduct supplementary pension and medical insurance contributions for employees, limited to 5% of the total wages paid to employees; any excess is not deductible [2] - For the business owner, supplementary pension and medical insurance contributions are deductible based on three times the local average salary from the previous year, also limited to 5% of this base; any excess is not deductible [2] Group 2 - The article specifies that commercial insurance premiums paid by individual business owners or for employees are not deductible, except for certain safety insurance premiums for special occupations and other commercial insurance as permitted by the Ministry of Finance and the State Administration of Taxation [2]

Group 1 - The article provides a tax calendar for various tax declarations and payments, including value-added tax, corporate income tax, and personal income tax, with specific deadlines outlined for each type [7][10][11]. - Taxpayers are required to declare and pay taxes such as the urban maintenance and construction tax, education fee surcharges, and environmental protection tax by the 20th of each month [7]. - The article emphasizes the use of the electronic tax bureau for tax declaration and payment processes, highlighting the convenience of online services [11][16]. Group 2 - The article details the annual assessment of stamp duty on taxable business books, which is based on the total amount of paid-in capital and capital reserves recorded in the books [10]. - Taxpayers can complete their stamp duty declaration through the electronic tax bureau, specifically under the section for property and behavior tax source information collection and consolidated declaration [11]. - The article mentions the option for taxpayers to utilize remote assistance through the "Yueyue" service for tax-related inquiries if online functionalities do not meet their needs [16].

Group 1 - The article emphasizes the importance of timely tax declaration and payment for various taxes, including value-added tax, consumption tax, and personal income tax, with specific deadlines outlined for each type [8][10][11] - It highlights the process for taxpayers to collect tax source information and submit it through the electronic tax bureau, ensuring compliance with tax regulations [11][14] - The article promotes the use of the electronic tax bureau and its app for online tax services, allowing taxpayers to handle their tax affairs conveniently without visiting physical service halls [17][19] Group 2 - The article provides a detailed schedule for tax declaration and payment, indicating that property tax and urban land use tax are collected annually and paid semi-annually, with the second half due by the end of December [10][11] - It mentions the availability of remote assistance through the "Yueyue" service for taxpayers who encounter difficulties during the tax payment process, enhancing taxpayer support [16][18] - The article encourages taxpayers to join the Shanxi Tax WeChat enterprise account for tax knowledge and online service requests, promoting community engagement and support [19]

Group 1 - The article discusses the process for sellers to generate QR codes for buyers to scan and issue electronic invoices through the electronic tax bureau [2][6][10] - It outlines the steps for sellers to log into the electronic tax bureau and navigate to the invoice issuance section [3][4] - The article explains two types of QR codes: the basic information QR code for entering invoice header information and the transaction information QR code for automatic invoicing [7][10] Group 2 - The basic information QR code allows buyers to input their invoice header information, which sellers can use to issue invoices within 48 hours [8][10] - The transaction information QR code enables buyers to supplement invoice header information within 72 hours for automatic invoicing [10][12] - The article emphasizes the importance of using the electronic tax bureau for efficient tax handling and invoice management [28][31]

Tax Declaration and Payment Schedule - Taxpayers are required to declare and pay value-added tax, consumption tax, urban maintenance and construction tax, education fee surcharge, local education surcharge, cultural industry construction fee, personal income tax, and vehicle and vessel tax from the 1st to the 15th of each month [9] - Social insurance contributions must be declared and paid from the 1st to the 25th of each month [9] - Property tax and urban land use tax declarations are to be made annually, with half-year payments due by the end of December each year [10] Tax Source Information Collection - Taxpayers can log into the electronic tax bureau to collect tax source information for property tax and urban land use tax, with a process for submitting new tax source information [11] - The system allows for automatic retrieval of collected tax source information for property tax and urban land use tax, enabling direct confirmation and submission of tax declarations [12] Online Tax Services - Taxpayers are encouraged to use the electronic tax bureau or its app for online tax payment, with options for remote assistance available through the "Yueyue" service for those needing additional help [13][14] - After completing real-name authentication on the electronic tax bureau, taxpayers can join the Shanxi Taxation WeChat enterprise account for tax knowledge and online service requests [14]

Group 1 - The article provides a tax declaration calendar for various taxes, including value-added tax, consumption tax, and personal income tax, with specific deadlines outlined for each type [9][10][12] - It emphasizes the importance of timely tax declaration and payment, detailing the procedures for property tax and urban land use tax submissions [10][11] - The article introduces an online service feature, "Yueyue," which allows taxpayers to seek assistance through the electronic tax bureau or app, enhancing convenience in tax-related inquiries [13][14] Group 2 - Taxpayers are encouraged to utilize the electronic tax bureau for tax source information collection and submission, streamlining the process for property and land use taxes [11][12] - The article highlights the option for taxpayers to confirm their tax submissions through pre-filled information, reducing the likelihood of errors [12] - It promotes the integration of online services with WeChat for accessing tax knowledge and submitting tax-related requests, indicating a shift towards digitalization in tax services [14]

Core Viewpoint - The article discusses the process for non-profit organizations to apply for tax-exempt status through the electronic tax bureau, highlighting the timeline and necessary steps for application [2][4]. Group 1: Application Process - Non-profit organizations can apply for tax-exempt status from November 1, 2025, to December 31, 2025, via the electronic tax bureau [2]. - The application requires selecting the type of application, either "initial application" or "renewal" for those whose tax-exempt status expired on December 31, 2024 [5]. - Applicants must upload required documents after downloading the checklist for the non-profit organization tax-exempt application [5][6]. Group 2: Documentation Requirements - The acceptable documentation for the application includes various registration certificates such as the business legal person registration certificate and other approved documents [8]. - Newly established non-profit organizations must provide specific materials as outlined in the relevant regulations, without needing to submit certain older documents [8]. - It is crucial for applicants to verify the accuracy of their information before submission, as any necessary modifications require intervention from tax officials [8].

Group 1 - The article discusses the implementation of the pilot program for the transition from business tax to value-added tax (VAT) in the tourism service sector, allowing taxpayers to calculate sales revenue based on the net amount after deducting certain expenses [2] - Taxpayers providing tourism services can choose to calculate their sales revenue by deducting accommodation, dining, transportation, visa, ticket fees, and other related costs from the total amount received [2] - The article emphasizes that taxpayers opting for this calculation method cannot issue special VAT invoices for the deducted expenses but can issue regular invoices instead [2] Group 2 - The article outlines the process for issuing blue invoices through the electronic tax bureau, including steps for logging in and selecting the appropriate invoice type [4][6] - It provides a detailed guide on how to fill in the necessary information for issuing invoices, including the selection of project names and automatic prompts for deductible items [6] - The article also mentions the importance of submitting tax source information for property and behavior taxes through the electronic tax bureau [16][18]

Group 1 - The article emphasizes the importance of tax compliance and the various tax obligations that individuals and businesses must fulfill within specified deadlines [8][9]. - It outlines the specific taxes that need to be declared and paid, including value-added tax, consumption tax, personal income tax, and corporate income tax, among others [8]. - The article also highlights the services provided by the Shanxi Provincial Taxation Bureau, including an interactive platform for taxpayers to seek assistance and guidance [9].