Core Viewpoint - The article introduces the "Electric Tax Classroom" section on the "Shaanxi Taxation" WeChat public account, aimed at addressing taxpayers' pain points and difficulties in daily tax handling, while promoting the latest features of the national electronic tax bureau to facilitate tax compliance and risk avoidance for businesses [1]. Summary by Sections Introduction of Electric Tax Classroom - The new section focuses on common issues faced by taxpayers and aims to simplify the tax handling process through detailed explanations of electronic tax bureau functionalities [1]. Cross-Regional Migration Process - The article provides a step-by-step guide on how to apply for "Cross-Regional Migration" in the electronic tax bureau, detailing the necessary paths and operational steps for both non-market supervision and market supervision taxpayers [2][4][5]. Operational Steps for Non-Market Supervision Taxpayers - Taxpayers must log in to the electronic tax bureau, navigate to the cross-regional migration application, fill in required information, and complete real-name authentication via QR code or SMS verification [4][5]. Operational Steps for Market Supervision Taxpayers - Similar to non-market supervision taxpayers, market supervision taxpayers also need to log in, fill in migration details, and complete real-name authentication, with additional requirements for specific administrative divisions [5][6]. Submission and Review Process - After submitting the application, taxpayers will receive a confirmation message, and they can check the review status through the reminders or tax progress sections in the electronic tax bureau [5][6].

Core Insights - The implementation of a new policy by the State Taxation Administration in September 2024 has significantly streamlined the process for businesses to migrate across provinces, enhancing the overall experience for taxpayers [1][8] Group 1: Pre-Migration Support - Tax authorities in Kaifeng proactively provide guidance to businesses on migration processes and required materials through platforms, reducing confusion and the need for multiple inquiries [3] - The shift from "businesses asking" to "tax authorities assisting" has improved the clarity of the migration process [3] Group 2: Online Processing and Approval - The entire migration process can now be completed online, with the electronic tax bureau's "cross-regional migration application" module automating information pre-filling and real-time reminders [4] - Tax officials offer one-on-one professional support through interactive platforms, ensuring timely assistance and efficient application processing [4] Group 3: Post-Migration Continuity - Upon successful migration, businesses retain their original tax credit ratings, VAT general taxpayer qualifications, and invoice quotas, ensuring a smooth transition in operations [6] - Local tax authorities actively engage with migrating businesses to provide tax-related guidance and support, facilitating a seamless adaptation to the new environment [6] Group 4: Overall Impact and Future Directions - Over the past year, Kaifeng's tax department has achieved "barrier-free migration, seamless transition, and uniform service," effectively reducing institutional transaction costs for businesses [8] - Future efforts will focus on enhancing smart tax services and improving service quality to better benefit enterprises and support regional economic development [8]