Group 1 - The article provides guidance on how new taxpayers can register their business online through the electronic tax bureau, detailing the automatic processes involved after market supervision registration [5] - It explains the procedure for branch offices to handle tax deregistration via the electronic tax bureau, emphasizing the need for branches to manage their own accounts for this process [6] - Instructions are given on how to change the financial responsible person in the electronic tax bureau, outlining the steps to access the relevant menu and complete the process [8] Group 2 - The article outlines the prerequisites for taxpayers wishing to migrate across provinces or cities, including the need to complete various tax-related tasks and ensure no outstanding tax issues exist [10] - It includes a section on how to query invoice usage and billing data through the electronic invoice service platform, providing detailed steps and considerations for accurate data retrieval [15]

Group 1 - The article discusses the process for companies to declare environmental protection tax, specifically focusing on air pollutants and construction projects [2] - It outlines the steps for filling out tax source information, including project details, pollutant types, and emission calculations [2] - The article emphasizes the importance of submitting tax declarations even for newly established companies that have not yet conducted business [9][10] Group 2 - It explains the tax exemption policy for one-time compensation income upon termination of labor contracts, detailing the conditions under which personal income tax is exempted [14] - The article provides a tax rate table for comprehensive income tax, illustrating how different income levels are taxed [14][15] - Practical examples are given to demonstrate how the exemption applies to individuals receiving compensation, showing calculations for tax liabilities [15]

Group 1 - The article discusses the tax exemption policy for one-time compensation income received by individuals upon termination of labor contracts, specifically that amounts within three times the local average annual salary are exempt from personal income tax [12][13]. - It outlines the tax rate table for comprehensive income, detailing the applicable rates and deduction amounts based on annual taxable income [12]. - Practical examples illustrate how the policy applies to different compensation amounts, showing calculations for tax exemptions and liabilities [13]. Group 2 - The article provides a step-by-step guide on how taxpayers can query invoice usage and billing data through the electronic tax service platform, emphasizing the importance of inputting correct query conditions [8][9]. - It highlights the distinction between electronic and paper invoices in terms of data statistics, noting that only positive and negative electronic invoices are counted, while all paper invoices are included [8]. - The article mentions the ability to export queried data in various formats, such as txt and excel, for further analysis [9].

Group 1 - The article outlines the process for applying for the "China Tax Resident Identity Certificate" through the electronic tax bureau, emphasizing the importance of following the specified steps [3][4][6] - It details the necessary information to be filled out, including applicant's basic information, purpose of application, and required documents [4][5] - The article highlights the importance of submitting complete documentation, as incomplete submissions will not be accepted by the tax authority [5] Group 2 - The article provides a step-by-step guide on how to check the application progress for the tax resident certificate after submission [5][6] - It mentions that even newly registered companies without business activities are required to file tax returns as per regulations [12][13] - The article explains the tax implications of one-time compensation received upon termination of employment, including tax exemption thresholds based on local average wages [16][18]

Group 1 - The tourism consumption market is thriving, and understanding the value-added tax (VAT) for tourism services is crucial for businesses [2] - The "difference taxation" method allows tourism service providers to reduce their tax burden by deducting certain expenses from their total revenue [2][3] - A practical example illustrates how a company can calculate its taxable sales amount after deducting valid expenses [3] Group 2 - When issuing invoices, companies must adhere to specific guidelines, such as not issuing special VAT invoices for certain expenses but can issue regular invoices [4][5] - The process for issuing a difference invoice is detailed, including steps for entering sales amounts and deductions in the electronic tax system [6][7] Group 3 - The tax declaration process requires careful filling out of the VAT declaration form, with specific attention to the applicable tax rates and sales amounts [7][9] - Small-scale taxpayers can benefit from preferential policies by reporting their deductions appropriately in the VAT declaration [9] Group 4 - The article references key policy documents that govern the taxation of tourism services, providing a legal framework for the discussed practices [10]

Core Viewpoint - The article discusses the importance of issuing invoices in various business scenarios, emphasizing that businesses must comply with regulations regarding invoice issuance regardless of discounts or payment methods [6][8]. Group 1: Invoice Issuance Regulations - Businesses are required to issue invoices for any income received, including personal transactions that are related to business activities [5][6]. - Discounts or promotional offers do not exempt businesses from the obligation to issue invoices; consumers are entitled to receive invoices regardless of any discounts applied [6][8]. Group 2: Tax Policies on Severance Payments - Severance payments received upon termination of employment are subject to specific tax regulations, where amounts within three times the local average annual salary are exempt from individual income tax [16][20]. - Any severance payment exceeding this threshold is taxed separately according to the comprehensive income tax rate table [16][18]. Group 3: Tax Benefits for Cultural Enterprises - Cultural enterprises undergoing transformation into corporate entities must meet specific criteria to qualify for tax benefits, including proper registration and compliance with labor laws [25][27]. - The tax policies for these transformed cultural enterprises are effective until December 31, 2027, with provisions for continued benefits if certain conditions are met [26][28].