Group 1 - Advertising media units and outdoor advertising operators in China are required to pay the cultural industry development fee according to the regulations set forth by the Ministry of Finance and the State Administration of Taxation [2] - Foreign advertising media units and outdoor advertising operators providing services in China without a local establishment are subject to the cultural industry development fee, with the service recipient being the withholding agent [2] Group 2 - The article discusses whether advertising businesses need to pay the cultural industry development fee and emphasizes compliance with regulations regarding R&D expense deductions [6] - It highlights that purchasing fruits cannot be treated as "tax-exempt" goods if they are not produced by the buyer [6] Group 3 - Taxpayers engaged in cross-regional business activities must settle their tax obligations with the local tax authority and submit a feedback form after concluding their activities [11] - The local tax authority will verify the feedback form and relay the information to the tax authority in the taxpayer's home location [11] Group 4 - Self-employed veterans can enjoy tax benefits when starting individual businesses, with specific deductions applicable from January 1, 2023, to December 31, 2027 [13] - The deduction limit is set at 20,000 yuan per year for three years, with the possibility of a 20% increase based on local government decisions [13] - In Inner Mongolia, the deduction limit is higher, set at 24,000 yuan per year under similar conditions [14]

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]

Group 1 - The article discusses tax policies aimed at supporting self-employed veterans from January 1, 2023, to December 31, 2027, allowing them to deduct up to 20,000 yuan annually from various taxes for three years [8][9] - The deduction applies to value-added tax, urban maintenance and construction tax, education fee surcharges, local education surcharges, and individual income tax, with specific limits set by local governments [8] - In Inner Mongolia, the limit for self-employed veterans is set at 24,000 yuan annually, which is higher than the national standard [9] Group 2 - The article outlines the process for taxpayers to report cross-regional tax matters, requiring them to settle tax obligations with the local tax authority and submit a feedback form [11] - Taxpayers can complete the cross-regional tax matter feedback through the electronic tax bureau by navigating to the relevant module [12]

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].