Core Viewpoint - The article discusses the procedures for tax-related professional service institutions to act as agents for clients in invoice issuance, detailing two methods for authorization and application processes [2][4]. Group 1: Method One - Tax Professional Institution Initiates Application - Tax professional institutions can initiate the application process by logging into the electronic tax bureau and selecting the appropriate menus to manage agency services [2]. - The institution must input the client's unified social credit code and select the duration for the agency service before submitting the application [3]. - After submission, a confirmation task is sent to the client for approval [3][4]. Group 2: Method Two - Client Initiates Application - Clients can log into the electronic tax bureau and navigate to the agency management section to initiate the application process [4]. - The client must enter the tax professional institution's unified social credit code and select the agency service duration before submitting the application [5]. - Upon successful submission, a confirmation task is sent to the tax professional institution for their approval [5][6]. Group 3: Invoice Issuance Process - Once authorized, the tax professional institution can log into the electronic tax bureau to select the client for invoice issuance [7]. - The institution can then proceed to issue electronic invoices for the client [10].

Core Viewpoint - The announcement by the Ministry of Industry and Information Technology, the Ministry of Finance, and the State Taxation Administration regarding the exemption of vehicle purchase tax for new energy vehicles (NEVs) from 2026 to 2027 outlines new technical requirements for NEVs to qualify for tax exemptions [1][3][6]. Summary by Sections Technical Requirements for Pure Electric Passenger Vehicles - The energy consumption per 100 kilometers for pure electric passenger vehicles must not exceed the limits set in GB 36980.1-2025 for corresponding models [3]. - For passenger vehicles with a maximum design total mass exceeding 3500 kg, the energy consumption limits will follow the same standards as those for 3500 kg vehicles [3]. Technical Requirements for Plug-in Hybrid (Including Extended Range) Passenger Vehicles - The pure electric driving range for plug-in hybrid vehicles must meet a conditional equivalent all-electric range of no less than 100 kilometers [4]. - Fuel consumption limits for plug-in hybrids must be less than 70% for vehicles with a curb weight below 2510 kg and less than 75% for those at or above 2510 kg, compared to the limits in GB 19578-2024 [4]. - The energy consumption limits for plug-in hybrids must be less than 140% for vehicles below 2510 kg and less than 145% for those at or above 2510 kg, following the standards in GB 36980.1-2025 [5]. Implementation Timeline and Compliance - From January 1, 2026, vehicles listed in the "Directory of Exempt Vehicles Purchase Tax for New Energy Vehicles" must comply with the new technical requirements [6]. - Vehicles already listed before December 31, 2025, that meet the new requirements will automatically transition to the 2026 directory, while those that do not will be removed [6]. - Applications for vehicles not meeting the requirements must be submitted by December 12, 2025, for reconsideration [6].