Group 1 - The article discusses the credit scoring system for companies based on the compliance of their legal representatives and financial officers with personal income tax filing requirements [6][10][13] - A company can incur credit deductions if its legal representative or financial officer fails to complete the annual personal income tax reconciliation, with specific deductions assigned for each individual involved [6][10] - The credit deduction can accumulate across multiple companies if individuals hold positions in more than one company, leading to a broader impact on credit scores [7][13] Group 2 - The article outlines methods for correcting credit deductions, including timelines for rectification and the corresponding credit recovery points [10] - For instance, if a company corrects its tax filing within three days, it can recover points, while delays result in fewer points being recovered [10][11] - The case studies illustrate how timely corrections can mitigate credit deductions, emphasizing the importance of compliance with tax regulations [11][12] Group 3 - The article also highlights the conditions under which cultural enterprises can enjoy tax benefits after transitioning to corporate status, including necessary registrations and compliance with labor laws [18][21] - It specifies that cultural enterprises must meet certain criteria to qualify for tax incentives, such as proper registration and the signing of labor contracts with employees [18][21] - The tax policies for these enterprises are set to remain in effect until December 31, 2027, with provisions for continued benefits if certain conditions are met [20][22]

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Core Viewpoint - The article discusses the regulations and tax obligations related to urban land use tax, detailing the calculation methods, tax rates, and exemptions applicable to various entities and individuals. Tax Calculation and Obligations - Urban land use tax is based on the actual area of land occupied by the taxpayer, with the measurement conducted by local government authorities [3]. - Tax rates vary by city size: large cities have rates from 1.5 to 30 yuan per square meter, medium cities from 1.2 to 24 yuan, small cities from 0.9 to 18 yuan, and county towns from 0.6 to 12 yuan [4]. Tax Payment Timeline - For newly purchased properties, the tax is assessed from the month following the delivery of the property [4]. - For existing properties, the tax begins from the month after the transfer of ownership is registered [4]. Tax Management and Reporting - Urban land use tax is calculated annually and can be paid in installments, with specific deadlines set by local governments [4]. - Since June 1, 2021, a unified tax declaration form has been required for reporting [4]. Exemptions and Special Provisions - Certain lands are exempt from urban land use tax, including those used by government agencies, public parks, and agricultural production [5]. - Special provisions allow for tax reductions or exemptions for entities employing a significant number of disabled individuals [5]. Additional Tax Policies - The article outlines various tax incentives for cultural enterprises undergoing transformation, including conditions for eligibility and the duration of benefits [13][14][15]. - Specific tax exemptions are also provided for certain public utilities and non-profit organizations, such as blood donation centers [7][6].

Core Points - The article discusses the new features of the electronic tax bureau's query function, specifically the ability to export tax declaration forms with the tax authority's electronic seal [1][2][3] Group 1: Exporting Tax Declaration Forms - The asynchronous download mode supports the addition of an electronic seal, while the synchronous export mode does not [2][5] - The exported declaration forms are stamped with the tax authority's special business seal, which holds equivalent legal validity [3] - Only specific forms that contain keywords like "受理税务机关(章)" or "税务机关(盖章)" will be stamped; forms without these keywords will not receive a seal [8] Group 2: Steps for Exporting Forms - To export a declaration form with a seal, users must navigate through the electronic tax bureau, selecting the appropriate options and waiting for a download link after 10 minutes [10][11] - If the download window is closed, users can return to the account query module to access the form download section [6]

Core Viewpoint - The article discusses the importance of issuing invoices in various business scenarios, emphasizing that businesses must comply with regulations regarding invoice issuance regardless of discounts or payment methods [6][8]. Group 1: Invoice Issuance Regulations - Businesses are required to issue invoices for any income received, including personal transactions that are related to business activities [5][6]. - Discounts or promotional offers do not exempt businesses from the obligation to issue invoices; consumers are entitled to receive invoices regardless of any discounts applied [6][8]. Group 2: Tax Policies on Severance Payments - Severance payments received upon termination of employment are subject to specific tax regulations, where amounts within three times the local average annual salary are exempt from individual income tax [16][20]. - Any severance payment exceeding this threshold is taxed separately according to the comprehensive income tax rate table [16][18]. Group 3: Tax Benefits for Cultural Enterprises - Cultural enterprises undergoing transformation into corporate entities must meet specific criteria to qualify for tax benefits, including proper registration and compliance with labor laws [25][27]. - The tax policies for these transformed cultural enterprises are effective until December 31, 2027, with provisions for continued benefits if certain conditions are met [26][28].