Group 1 - The article provides a step-by-step guide for taxpayers on how to submit a consolidated tax report through the electronic tax bureau [2][4][8] - For first-time submissions, the system automatically directs users to the reporting page, while returning users access their previous records [3][5] - After successful submission, taxpayers can check the status of their report through the tax information query module [7][10] Group 2 - The article outlines specific regulations regarding the allocation of corporate income tax for secondary branches that do not have operational functions or are newly established [11][12][13][14][15] - It emphasizes that branches established outside of China without legal person status are also exempt from local income tax allocation [15] - The article mentions that local branches in Jiangsu Province do not need to handle certain tax matters independently if they are part of a consolidated tax reporting entity [15]

Core Viewpoint - The article discusses the new tax credit evaluation process for individual businesses and public institutions in Zhejiang, emphasizing the automatic inclusion in tax credit management after the initial application and the importance of timely applications to maintain credit integrity [2][3][4]. Group 1: Tax Credit Evaluation Process - Individual businesses and public institutions established before January 1, 2024, can apply for tax credit evaluation through a two-step process, starting with the 2025 evaluation year [2][3]. - For entities established after January 1, 2024, they must wait 12 months after their first tax-related activity to apply for tax credit management [3]. - Once an entity is included in the tax credit management system, they will remain in it automatically without the need for reapplication, and prior years will not be evaluated [2][4]. Group 2: Application Steps - The application can be submitted through the electronic tax bureau or in person at tax service halls, with specific steps outlined for the online process [3][4]. - After submitting the application, entities can track the approval status through the tax information query module [4]. Group 3: Policy Implications - The new tax credit management policy aims to empower individual businesses and public institutions, facilitating their growth and sustainability [4].

Core Viewpoint - The article provides guidance on how to handle the cancellation of social insurance registration for companies through the electronic tax bureau, emphasizing the importance of addressing any outstanding issues before proceeding with the cancellation process [2][8]. Group 1: Social Insurance Registration Cancellation Process - Companies must complete any outstanding payments, reductions, or declarations before applying for social insurance registration cancellation [2]. - The cancellation process can be initiated through the electronic tax bureau or the tax service hall [2]. - Specific steps for cancellation include logging into the electronic tax bureau, selecting the appropriate menus, and submitting the cancellation request with the reason for cancellation [7][8]. Group 2: Important Reminders - The "Unit Social Insurance Payment Registration Cancellation" function is specifically for companies undergoing tax cancellation, and careful operation is advised [8].