Core Viewpoint - The article provides detailed guidance on tax credit evaluation and management processes, emphasizing the importance of accurate tax reporting and compliance for businesses. Group 1: Tax Credit Evaluation Process - Businesses can view their tax credit evaluation status and deduction details by switching the evaluation year in the tax credit management module [4] - To apply for a tax credit re-evaluation, businesses must click on "Apply Adjustment" and select the applicable credit matters from a confirmation box [4] - The application for re-evaluation requires businesses to choose a reason for the request and upload supporting documents through either QR code scanning or local upload [4][5] Group 2: Tax Credit Level Certification and Annual Report - To obtain a tax credit level certification, businesses should navigate to the tax credit management section and select the appropriate function menu [5] Group 3: VAT Reporting Issues - If a business encounters a prompt indicating unpaid amounts from the previous period while filling out the VAT and additional tax declaration form, it may be due to incorrect entries in the form [10] - The rules specify that the "Beginning Unpaid Tax Amount" should reflect the previous period's "Ending Unpaid Tax Amount" [10] Group 4: Labor Dispatch Services Taxation - General taxpayers providing labor dispatch services can calculate VAT based on the total price and additional fees at a rate of 6% [13] - Alternatively, businesses can opt for differential taxation, deducting wages and benefits paid to dispatched employees from the total sales amount, applying a simplified tax rate of 5% [14][17] - Small-scale taxpayers can also choose simplified taxation at a rate of 3% on the total price and additional fees for labor dispatch services [16]