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Group 1 - The article discusses the exemption of land occupation tax for schools and kindergartens that occupy arable land, promoting the development of rural characteristic industries [2][3] - The exemption applies to educational institutions approved by county-level or above education administrative departments, including universities, middle schools, primary schools, vocational education schools, and special education schools [3] - The policy is based on the "Land Occupation Tax Law of the People's Republic of China" and its implementation measures [4][5] Group 2 - The specific conditions for tax exemption include that the land occupied by kindergartens must be used exclusively for the care and education of children [3] - The article emphasizes the importance of optimizing land resource allocation and tax policies to support rural development [2]

Group 1 - The article emphasizes the development of rural characteristic industries through optimized land resource allocation and tax incentives [2][4] - Landowners who transfer land use rights and users who return these rights to landowners are exempt from value-added tax [4][5] - The policy is based on the notice from the Ministry of Finance and the State Administration of Taxation regarding the comprehensive implementation of the business tax to value-added tax reform [6] Group 2 - The beneficiaries of the tax exemption include both landowners and land users [3] - The conditions for enjoying the tax exemption require landowners to transfer land use rights and users to return these rights [5] - The new regulations regarding corporate income tax prepayment declaration will take effect on October 1, 2025, clarifying the policies for specific equipment tax credits and export business reporting requirements [12][16]

Core Viewpoint - The article introduces the "Electric Tax Classroom" section on the "Shaanxi Taxation" WeChat public account, aimed at addressing taxpayers' common pain points and difficulties in tax reporting, while promoting the latest features of the national electronic tax bureau [2]. Summary by Sections Introduction of Electric Tax Classroom - The new section focuses on simplifying tax reporting processes for taxpayers, helping them to minimize physical visits and effectively manage tax-related risks [2]. Cross-Regional Tax Matters Reporting - The article provides a detailed guide on how to report cross-regional tax matters through the electronic tax bureau, including step-by-step instructions for accessing the relevant features [3][5]. Functional Pathways - The process to access the cross-regional tax matters report includes navigating through the "Taxation Services" section and utilizing the search bar for quick access [5]. Reporting Steps - Steps for submitting a new cross-regional tax matters report include logging in, entering necessary information, and submitting the report, with confirmation of successful submission provided [6]. Report Management - The article outlines procedures for delaying, modifying, and canceling previously submitted reports, ensuring taxpayers can manage their submissions effectively [7].

Core Viewpoint - The article provides a detailed guide on how to use the electronic tax bureau app for businesses, specifically focusing on the process of submitting cross-regional tax reports and managing business identities within the app [9][20][23]. Group 1: App Navigation and Identity Management - Users can switch to a business identity by logging into the electronic tax bureau app and navigating to the account center [1][5]. - The app allows users to manage personal and business information, including authorization management and identity switching [6][12]. Group 2: Submitting Cross-Regional Tax Reports - To submit a cross-regional tax report, users can access the "Comprehensive Information" section and select "Information Report and Change" [9][11]. - Users must fill in basic business information and details about the cross-regional business contract before submitting the report [14][17]. Group 3: Report Management Features - The cross-regional tax report module includes options for postponing, modifying, or canceling reports [23]. - Users can reuse existing report information for new submissions, streamlining the process [24][25].

Core Viewpoint - The article discusses the functionalities of the Electronic Taxation Bureau App, specifically focusing on the process of reporting cross-regional tax matters, which can now be done conveniently through the app. Group 1: Cross-Regional Tax Reporting Process - Taxpayers can report cross-regional tax matters through the Electronic Taxation Bureau App when temporarily engaging in construction, installation, or decoration activities across provinces or regions [1]. - The process begins with logging into the app and navigating to the cross-regional tax matter reporting section [2]. - Users can add a new report, with the system automatically filling in the contact person's details, which can be modified if necessary [3]. Group 2: Features and Functionalities - The app supports voice recognition for entering long contract names, enhancing user convenience [4]. - After submission, users receive confirmation of successful reporting, with prompts indicating whether automatic verification has been completed [4]. - Taxpayers can also request extensions for their cross-regional tax reports if needed, with a straightforward process for selecting and confirming the new effective date [5]. Group 3: Modifications and Cancellations - Users can modify their reports if there are changes in tax personnel or other relevant details, with a simple modification process [6]. - If a report is incorrect or a contract is terminated, users can apply to void the report, provided it has not been verified yet [7].