Core Viewpoint - Companies are required to report any new or changed bank accounts to tax authorities in accordance with the Tax Collection and Administration Law of the People's Republic of China [3][5]. Group 1: Reporting Requirements - Taxpayers engaged in production and business must report all bank account numbers to tax authorities within 15 days of opening or changing accounts [5]. - The reporting can be done through the electronic tax bureau by selecting the appropriate menu options and submitting account information [3]. Group 2: Consequences of Non-Compliance - Failure to report bank account information on time can result in fines ranging from 2,000 to 10,000 yuan, depending on the severity of the situation [5]. - Not reporting accounts can negatively impact a company's tax compliance credit, with a deduction of 11 points if the number of bank accounts exceeds those reported to tax authorities [5].

Group 1 - The article discusses the process for taxpayers to query and manage their tax credit ratings, emphasizing the importance of timely applications for credit reviews and repairs [3][4]. - Taxpayers can apply for a credit review if they disagree with their tax credit evaluation results, with the application needing to be submitted before the next annual evaluation [3][4]. - The tax authority typically determines the previous year's tax credit evaluation results by April, with the evaluation process starting in March [3]. Group 2 - Taxpayers can apply for credit repair if their credit evaluation includes records of untrustworthy behavior, and this application must also be submitted before the next annual evaluation [3][4]. - The article outlines two paths for applying for credit review or repair: submitting a form to the tax authority or using the electronic tax bureau [4]. - If untrustworthy behavior has not yet been recorded in the tax credit evaluation, the tax authority will update the results based on the correction of such behavior during the annual evaluation [4].

Core Viewpoint - The article discusses the policies related to tax exemptions for new energy vehicles and the procedures for VAT deductions and refunds for taxpayers, emphasizing the importance of compliance with tax regulations and the benefits available for specific services and purchases [4][5][7]. Group 1: New Energy Vehicle Tax Policies - The article defines new energy vehicles eligible for vehicle purchase tax exemptions, including pure electric vehicles, plug-in hybrid vehicles, and fuel cell vehicles, as per the technical requirements set by relevant authorities [4]. - The announcement from the Ministry of Finance, State Taxation Administration, and Ministry of Industry and Information Technology outlines the continuation and optimization of vehicle purchase tax exemption policies for new energy vehicles [7]. Group 2: VAT Deductions and Refunds - Taxpayers purchasing domestic air and railway passenger transport services can confirm the use of electronic tickets for VAT deductions through the electronic invoice service platform [4]. - Taxpayers who have returned all previously refunded VAT credits can continue to deduct input VAT when filing their VAT returns, as per the regulations outlined in the announcement [5]. - The article clarifies that VAT refunds can be processed for overpaid taxes resulting from sales discounts or returns, with specific procedures for both general and simplified tax calculation methods [5].

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].