Core Viewpoint - The article introduces the "Electric Tax Classroom" section on the "Shaanxi Taxation" WeChat public account, aimed at addressing taxpayers' pain points in daily tax handling and promoting the latest features of the national electronic tax bureau, facilitating easier tax compliance and risk avoidance for businesses [1]. Summary by Sections Introduction of Electric Tax Classroom - The new section focuses on common difficulties faced by taxpayers and aims to simplify the tax handling process through detailed guidance on electronic tax bureau functionalities [1]. Procedure for Filing Financial Accounting System and Software Record Report - The article outlines the steps for taxpayers to file the "Financial Accounting System and Software Record Report" through the electronic tax bureau, emphasizing the ease of access and efficiency of the process [2][4]. Functional Pathway - The process begins with navigating to the "Tax Handling" section, followed by selecting "Comprehensive Information Report" and then "System Information Report" to access the relevant filing function [4]. Steps for First-time Filers - For first-time filers, the system pre-fills certain information for confirmation, requiring taxpayers to complete and verify details related to their accounting system and software [5]. Steps for Non-first-time Filers - Non-first-time filers can modify existing records, ensuring that any changes to their accounting system or software are accurately reflected [6]. Submission of Materials - No additional materials are required for submission, streamlining the filing process for taxpayers [6]. Important Considerations - Taxpayers are responsible for the authenticity and legality of submitted materials and must update their records within 15 days of any changes to avoid tax risks [6]. Common Questions - The article addresses how the system differentiates between first-time and non-first-time filings, providing clarity on the filing process [7].

Core Viewpoint - The article discusses recent tax policies related to bond interest income and VAT exemptions for small-scale taxpayers and micro-enterprises, highlighting the government's efforts to support these entities through various tax relief measures [5]. Tax Policies Summary - Holders of bonds issued before August 8, 2025, are exempt from tax, while those holding bonds issued on or after this date will be subject to a 6% VAT for general taxpayers [3][4]. - Small-scale taxpayers with monthly sales not exceeding 10,000 yuan (quarterly sales under 30,000 yuan) will be subject to a reduced VAT rate of 3% for sales exceeding this threshold [4]. - The city maintenance and construction tax rates are set at 7% for urban areas, 5% for county towns, and 1% for other areas, with education fees and local education fees calculated based on the actual VAT paid, with a reduction of half [4]. - The policies are effective until December 31, 2027, aiming to alleviate the tax burden on small businesses and individual entrepreneurs [4]. Policy References - The article cites several official documents as the basis for these tax policies, including announcements from the Ministry of Finance and the State Taxation Administration regarding VAT and tax relief for small businesses [5].

Core Viewpoint - The article discusses the tax implications of classifying expenses as either business entertainment or business promotion, highlighting the differences in tax deductions for each category and the potential risks of misclassification [2][3]. Tax Deduction Standards - Business entertainment expenses can be deducted at 60% of the incurred amount, with a cap of 0.5% of annual sales revenue [2]. - Business promotion expenses can be deducted up to 15% of annual sales revenue, with any excess allowed to be carried forward to future tax years [2]. Example Analysis - A company with annual revenue of 20 million yuan that spends 5 million yuan on gifts for clients would classify this as business entertainment, resulting in a tax deduction of only 100,000 yuan, as it exceeds the 0.5% cap [2]. - Conversely, if the same company spends 5 million yuan on products for brand promotion, it can deduct up to 3 million yuan (15% of 20 million yuan) for tax purposes, with the remaining 2 million yuan eligible for carryover [2]. Tax Risk - Misclassifying business entertainment expenses as business promotion can lead to increased tax deductions and potential scrutiny from tax authorities, resulting in tax liabilities if discovered [3].