Group 1 - The article discusses the process for buyers to confirm sales contracts when the seller needs to issue invoices but the invoice quota is insufficient. Buyers must submit a confirmation through the electronic tax bureau [2][4]. - Buyers can log into the electronic tax bureau APP, navigate to the "Invoice Usage" section, and select "Sales Contract Confirmation" to access the necessary functions [4][6]. - Upon entering the "Sales Contract Confirmation" page, the default view shows the "Received" tab, where buyers can manage their contract confirmations [6][19]. Group 2 - The article provides a reminder that the blue Liulin Financial and Taxation Office is a non-official platform created for learning purposes, and all notes and articles are for educational reference only [9]. - It emphasizes the importance of using the electronic tax bureau or APP for tax-related services, allowing users to handle their tax matters online without needing to visit physical service halls [22][23].

Group 1 - The core viewpoint of the article is that the annual one-time bonus should be taxed according to the income from wages and salaries, and the tax year is determined by the year in which the bonus is paid [3] - The annual one-time bonus belongs to the income of the year in which it is distributed, meaning if a bonus is paid in 2024, it is considered income for the 2024 tax year [3] - There are two methods for calculating the tax on the annual one-time bonus: separate taxation and inclusion in comprehensive income [5][6] Group 2 - For separate taxation, the annual one-time bonus is divided by 12 to determine the applicable tax rate and quick deduction based on the monthly income tax rate table [5] - The monthly income tax rate table includes various income brackets with corresponding tax rates, ranging from 3% for income not exceeding 3,000 yuan to 45% for income exceeding 80,000 yuan [5] - For inclusion in comprehensive income, taxpayers can choose to add the annual one-time bonus to their total income for the year, which may result in different tax implications depending on their overall income [6][7]

Group 1 - The article discusses the regulations regarding resource tax in China, specifically focusing on the conditions under which taxpayers must pay resource tax for self-used taxable products [3][4]. - It outlines that taxpayers are required to pay resource tax when they use taxable products for non-monetary asset exchanges, donations, debt repayment, sponsorships, fundraising, advertising, samples, employee benefits, profit distribution, or continuous production of non-taxable products [3][4]. - The article specifies methods for tax authorities to determine the sales revenue of taxable products when reported figures are significantly low or when there are self-use behaviors without sales revenue [4]. Group 2 - The methods for determining the taxable product sales price include using the average sales price of similar products from the taxpayer or other taxpayers, deducting costs and profits from subsequent processing sales prices, or using a composed taxable price formula [4]. - The composed taxable price formula is defined as cost multiplied by (1 + cost profit rate) divided by (1 - resource tax rate), with the cost profit rate determined by local tax authorities [4]. - The article clarifies that using taxable products for continuous production means that the taxpayer uses the taxable product as a direct material to produce the final taxable product [4].