Core Viewpoint - The article provides detailed guidelines for taxpayers in Ningbo regarding the collection and reporting of property tax and urban land use tax, emphasizing the importance of accurate data submission to the electronic tax system [3][29]. Group 1: Tax Collection Period and Requirements - The tax collection period for urban land use tax and property tax in Ningbo for the year 2025 is set from March 1 to March 31, 2026 [3]. - Taxpayers must ensure that specific fields such as property unit number, address, acquisition date, building area, and original value are filled out correctly and cannot be left empty or as zero [3][25]. Group 2: Data Submission Process - Taxpayers can access the tax source information collection module through the national electronic tax bureau by navigating to "I want to pay taxes" and selecting the appropriate tax declaration options [5]. - The system requires taxpayers to enter basic property tax source information, including property unit number and certificate number, according to the type of property ownership certificate they possess [9][13]. Group 3: Property Tax Source Information - The property unit number must be filled according to the property ownership certificate, with specific coding rules for the number format [11][16]. - Taxpayers must provide detailed addresses for the property, including province, city, district, and street, and can use tax maps for accurate location [17][18]. Group 4: Taxable Information and Reporting - The original value of the property must be reported accurately, including all associated costs and values of any rented portions [26]. - For properties that are rented out, taxpayers must report the rental property value and area, ensuring these figures are not zero and are consistent with the original property value [26][27].

Group 1 - The article discusses the new electronic tax bureau's procedures for business registration, highlighting that if a taxpayer meets the smart registration criteria, the system will automatically confirm the registration [5][6][7] - For businesses already registered with market regulatory authorities, the legal representative or financial officer can complete the registration process through the electronic tax bureau by confirming pre-filled information [6] - Non-market regulatory registered taxpayers can also register by selecting their taxpayer type and following the prompts in the electronic tax bureau [7] Group 2 - Small-scale taxpayers subject to a reduced VAT rate of 1% must fill out their VAT declaration forms accurately, indicating their sales amount and corresponding tax reductions [8] - The article provides an example of a real estate development company calculating land value increment tax based on pre-received payments, illustrating the application of VAT and land value increment tax rates [15][16]

Group 1 - The concept of "abnormal taxpayer" is defined as a taxpayer who has registered but has not filed tax returns for three consecutive months, leading to automatic classification by the tax system [2][3] - Tax authorities can impose penalties and require correction from taxpayers who fail to file returns within the specified timeframe, as per the Tax Collection and Administration Law [2][3] Group 2 - Information about abnormal taxpayers is publicly disclosed through various media, including tax offices, newspapers, and online platforms, detailing the taxpayer's name, identification number, and business location [5][6] - Taxpayers classified as abnormal will have their invoice usage suspended, affecting their ability to conduct business [7] - If a taxpayer remains classified as abnormal for over three months, their tax registration certificate may be declared invalid [7] Group 3 - Taxpayer credit ratings will be downgraded to D level for those recognized as abnormal, impacting their future tax compliance and business operations [7][8] - Abnormal taxpayers may face restrictions on tax refunds, particularly for export enterprises, which will not be processed until the status is resolved [8] - Tax authorities will pursue collection of owed taxes and penalties from abnormal taxpayers, as stipulated by tax regulations [9] Group 4 - Tax authorities will issue temporary tax registration certificates to the legal representatives or operators of abnormal taxpayers who attempt to register anew, with limited invoice supplies [10] - If an abnormal taxpayer has no outstanding taxes or un-canceled invoices for over two years, their tax registration may be canceled [11] - To rectify their status, abnormal taxpayers must pay fines and complete overdue tax filings, which will automatically restore their normal status in the tax system [12]

Group 1 - The article emphasizes that even if a taxpayer has no business or income, they are still required to file a tax declaration, referred to as a "zero declaration" [3] - The policy states that taxpayers enjoying tax reductions or exemptions must also file tax declarations during the applicable period [3] - The legal basis for this requirement is found in Article 32 of the Implementation Rules of the Tax Collection and Administration Law of the People's Republic of China [3] Group 2 - The announcement regarding the implementation of the VAT law specifies that general taxpayers who choose the simplified tax method cannot change it for 36 months [10] - After the 36-month period, they can switch to the general tax method but cannot revert to the simplified method for another 36 months [10] - This regulation will take effect starting January 1, 2026 [11] Group 3 - The article mentions that if a company needs to correct an error in their declared payroll after submission, they can adjust it by providing relevant documentation at designated service windows [13] - If the incorrect declaration leads to late or insufficient payment of social insurance fees, penalties will be imposed according to the Social Insurance Law of the People's Republic of China [14]

Group 1 - The core viewpoint of the article is the introduction of the new Value-Added Tax (VAT) Law in China, which will take effect on January 1, 2026, replacing the previous interim regulations [5][10]. - The new VAT Law defines taxable entities, including merchants who are VAT taxpayers, and outlines the types of taxable goods and services [5][6]. - The law specifies that taxable goods include tangible movable property, electricity, heat, gas, and other items, while services encompass transportation, postal, telecommunications, construction, financial, and IT services [6][8]. Group 2 - The law also addresses intangible assets, which are defined as non-physical assets that can generate economic benefits, such as technology, trademarks, copyrights, goodwill, and natural resource usage rights [7]. - Real estate is defined as assets that cannot be moved or would change in nature or shape if moved, including buildings and structures [8]. - The specific scope of goods, services, intangible assets, and real estate will be determined by the financial and tax authorities and published after approval by the State Council [8].

Group 1 - The article emphasizes that invoices that do not comply with regulations cannot be used as financial reimbursement vouchers, and any unit or individual has the right to refuse them [2] - It is the obligation of merchants to issue invoices when conducting business activities, as stipulated in the "Invoice Management Measures of the People's Republic of China" [3] - Invoices must be issued in accordance with specified timelines, sequences, and columns, and paper invoices must be stamped with a special invoice seal [4] Group 2 - Merchants who fail to issue invoices as required may face penalties, including fines of up to 10,000 yuan, and confiscation of illegal income [5] - Tax authorities can publicly announce units and individuals who violate invoice management regulations more than twice or in severe cases [5] - When issuing special invoices, the taxpayer must stamp the invoice with their special invoice seal, except in cases where it is issued for individuals [13]

Group 1 - The article provides guidance on how to access and utilize the electronic tax bureau for various tax-related services, including the submission of deposit account information [2][11]. - It emphasizes the importance of reporting all bank accounts to avoid administrative penalties and impacts on tax credit ratings [2]. - Specific deadlines for tax declarations and payments are outlined, including dates for value-added tax, personal income tax, and corporate income tax [7][9]. Group 2 - The article details the process for individual business owners and partners to file their income tax returns, specifying the use of different forms based on the source of income [9]. - It describes the operational steps for taxpayers to log into the electronic tax bureau and navigate to the relevant sections for tax filing [10][11]. - The article highlights the availability of online consultation services through the electronic tax bureau for assistance with tax-related inquiries [14][17].

Core Viewpoint - The article focuses on providing guidance for small and micro enterprises and individual businesses regarding common tax-related errors and operational difficulties, specifically in the area of tax compliance and credit management [3]. Group 1: Tax Compliance and Credit Management - The article introduces a series titled "Easy Mistakes Tips," aimed at addressing frequent errors in tax practices and providing operational guidance [3]. - The current issue discusses how tax service personnel can check their credit scores through the electronic tax bureau by selecting the appropriate options for credit information inquiry [4]. - It emphasizes the importance of understanding credit evaluation indicators and the implications of any credit issues for tax service personnel [4]. Group 2: Previous Issues and Related Content - The article references previous issues in the series that cover topics such as how to issue tax credit evaluation information forms and how tax service institutions can collect necessary information [5]. - It highlights the ongoing effort to assist tax service personnel in navigating the complexities of tax compliance and credit management [5].

Group 1 - The article provides a summary of frequently asked questions related to the electronic tax bureau, covering query operations, system anomalies, and declaration processes [1][2][4]. - It outlines the steps for querying corporate credit ratings through the electronic tax bureau, including both quick and detailed methods [1][2]. - The article details the approval process for various tax refunds, including stamp duty and social security refunds, and provides specific navigation paths within the electronic tax bureau [2][3]. Group 2 - Instructions are given for resolving system anomalies, particularly when tax officers encounter operational issues due to insufficient permissions, with a step-by-step guide for authorization [5]. - The article explains how tax professionals can collect and submit information, including the necessary steps for adding personnel to the tax service personnel directory [7]. - It describes the process for querying, printing, or exporting detailed reports for various tax types, including value-added tax and corporate income tax, along with steps for correcting previously submitted reports [9][10]. Group 3 - The article provides guidance on how to delete or modify vehicle information for vehicle and vessel tax, detailing the necessary steps within the tax declaration system [11]. - It explains the procedure for applying for tax refunds due to overpayment or duplicate declarations, emphasizing the use of the "one-stop tax refund" module [12].

Core Viewpoint - The article focuses on providing guidance for small and micro enterprises and individual businesses regarding common tax-related errors and operational difficulties, specifically addressing how to obtain the tax service personnel credit code [1]. Group 1: Tax Service Personnel Credit Code - Tax service personnel can obtain their credit code by logging into the electronic tax bureau through the "Natural Person Business" section. There are two operational paths: 1. Select "I want to query" -> "Tax-related information query" -> "Credit information query for tax professional service institutions (personnel)" and click "Apply for credit code" [2]. 2. Select "I want to handle tax" -> "Tax professional services" -> "Tax service personnel credit code" and click to apply for the credit code [2]. Group 2: Previous Issues and Recommendations - Previous articles in the series have addressed various topics, including the impact of tax credit evaluation results on new company registrations, how to issue tax credit evaluation information forms, and how tax professional service institutions can collect agreement element information [3].