Group 1 - The article provides a step-by-step guide for small-scale taxpayers to file their VAT and additional tax returns online through the electronic tax bureau [3][5][8] - It emphasizes that individual businesses without operating income are still required to file tax returns on time, including personal income tax for business income [9] Group 2 - The article explains the process for issuing red invoices in cases of sales returns, errors in invoicing, or service interruptions, highlighting the need to follow specific procedures [13][15] - It details the steps for companies to initiate the red invoice process, including filling out the "Red Invoice Information Confirmation Form" and obtaining customer confirmation [17]

Group 1 - The article discusses the non-deductible input tax scenarios for taxpayers, particularly focusing on abnormal losses related to purchased goods and services [3][6][7] - It outlines specific conditions under which input tax cannot be deducted, including incomplete documentation and the nature of the purchased goods or services [9][11] - The article emphasizes the importance of maintaining proper records and documentation to ensure compliance with tax regulations [9][12] Group 2 - Taxpayers must adhere to regulations regarding the deduction of input tax for fixed assets, intangible assets, or real estate, especially when abnormal loss situations arise [9][11] - The article provides a formula for calculating non-deductible input tax based on the net value of fixed assets and applicable tax rates [9] - It highlights the implications for taxpayers who fail to register as general taxpayers, which affects their ability to deduct input tax [9][11]

Group 1 - The article discusses various issues related to tax declaration and the electronic tax system, highlighting common problems users face when submitting tax-related information [1][2][3] - It emphasizes the importance of ensuring that tax identification and registration details are accurate to avoid errors during the submission process [2][3] - The article provides solutions for specific issues, such as delays in data synchronization and the need for tax type recognition by the tax authority [2][3] Group 2 - It mentions that the new electronic tax bureau currently supports tax refund applications only for the last three years, which may limit users' ability to claim older refunds [2][3] - The article outlines the necessity for users to verify their tax identification details with banks to ensure consistency and avoid validation failures [2][3] - It also addresses technical issues users may encounter, such as file format errors and data entry problems, suggesting specific software for opening CSV templates [3]

Group 1 - The article outlines the process for obtaining electronic invoices for train tickets, detailing steps for both passengers and purchasers [2][6][7] - Passengers can apply for invoices at ticket counters or automatic ticket machines using valid identification used during ticket purchase [2][6] - Purchasers or agents can also request invoices at ticket counters, either using the passenger's identification or the order number along with the purchaser's identification [2][7] Group 2 - The process includes scanning a QR code on the "scan invoice" document using the railway 12306 App to initiate the invoice issuance [3][8] - After scanning, users must complete relevant information and verify their identity to proceed with obtaining the electronic invoice [3][4] - Once verification is successful, users can select the train trips for which they wish to issue invoices [3][4]

Core Viewpoint - The article discusses the procedures and platforms available for verifying VAT invoices in China, emphasizing the importance of using official channels to avoid risks associated with fraudulent activities [4][5][7]. Group 1: Invoice Verification Methods - The article outlines various methods for verifying VAT invoices, including single invoice verification through official platforms and batch verification using templates [3][4]. - Users can verify invoices via the electronic tax bureau website or mobile app, ensuring they log in with their corporate identity [3][4]. - It is crucial to input accurate invoice details such as invoice code, number, date, and amount to avoid errors during verification [4]. Group 2: Important Considerations for Verification - The article highlights three key points to consider during invoice verification: using official platforms, checking the accuracy of input information, and being aware of daily verification limits [4]. - If verification results are abnormal, it is advised to suspend reimbursement or deduction and contact the issuing party for reissuance or verification with tax authorities [4]. Group 3: Tax Deduction Eligibility for Small-scale Taxpayers - The article explains the conditions under which small-scale taxpayers can deduct input VAT after becoming general taxpayers, specifically focusing on the requirement of not having reported production income or paid VAT under simplified methods prior to registration [10][11]. - A specific case is mentioned where a company with 930,000 yuan in revenue before becoming a general taxpayer is ineligible to deduct VAT on vehicle purchases made prior to registration due to not meeting the stipulated conditions [9][11].

Group 1 - The article discusses tax incentives for high-tech enterprises in China, emphasizing the importance of understanding the relevant policies and regulations [5][10]. - It highlights the consequences of falsifying documents to obtain tax benefits, stressing that such actions are not advisable [5]. - The article provides a reminder for companies to be aware of the conditions required to qualify for high-tech enterprise status and the associated tax benefits [5]. Group 2 - A specific inquiry from a company regarding the ability to deduct VAT on vehicle purchases after transitioning from a small-scale taxpayer to a general taxpayer is addressed [9]. - The response clarifies that to deduct input VAT on invoices obtained before becoming a general taxpayer, the company must not have generated operating income or filed VAT under the simplified tax method during that period [10]. - It is emphasized that any attempt to misrepresent income to meet the criteria for VAT deduction is not permissible [11].

Core Viewpoint - The article provides a detailed guide on the tax procedures and necessary documentation for foreign trade enterprises when converting exported goods to domestic sales, emphasizing the importance of obtaining the "Export Goods Transfer to Domestic Sales Certificate" for tax deductions [1][2]. Group 1: Applicable Enterprises and Common Situations - Foreign trade enterprises must apply for the "Export Goods Transfer to Domestic Sales Certificate" in the month of converting exported goods to domestic sales or when goods are returned and converted to domestic sales [1]. - Common situations include the transfer of goods originally recorded in export inventory to domestic sales or treating exported goods as domestic sales for tax purposes [1]. Group 2: Operational Process - The process involves logging into the electronic tax bureau, filling out the necessary invoice and sales information, and submitting the application for the certificate [2]. - After submission, enterprises can track the status of their application, with a commitment from the Shanghai tax authority to process the certificate within five working days [2][3]. Group 3: Documentation Requirements - Required documents include the official application form, original and copies of VAT invoices, customs payment receipts, and any other materials requested by the tax authority [1][2]. Group 4: Conditions for Issuance Denial - The certificate cannot be issued if there are discrepancies in VAT invoices, such as falsified documents or mismatched goods descriptions [4]. - Other conditions include issues related to the legitimacy of the supplier's business operations and the authenticity of the invoices provided [4]. Group 5: Policy References - The article cites several regulatory documents from the State Administration of Taxation that govern the management of VAT and consumption tax related to exported goods [5].

Group 1 - The article discusses the inability to request a special VAT invoice when purchasing supermarket prepaid cards for employee benefits, as these cards are classified as single-purpose commercial prepaid cards [2][5]. - According to the regulations, the issuing or selling entity of single-purpose cards is not required to pay VAT when selling these cards or receiving prepayments for recharges [2][5]. - The purchasing entity can only obtain a general VAT invoice, and the input tax related to these expenses cannot be deducted [5]. Group 2 - A single-purpose card is defined as a prepaid voucher issued by the card-issuing enterprise, which can only be redeemed for goods or services within the same enterprise, its group, or the same brand franchise system [3]. - The card-issuing enterprise is the entity that issues single-purpose cards according to national regulations [4]. - The selling enterprise is designated by the group or brand issuing enterprise to handle sales, recharges, loss reporting, card exchanges, and refunds related to single-purpose cards [5].

Key Points - The article provides a Q&A format addressing common inquiries related to value-added tax (VAT) and its deductions for taxpayers [1] Group 1: Tax Deduction for Transportation Costs - A company can deduct the input tax for domestic railway tickets obtained by foreign executives on business trips, as long as the tickets indicate the passport information [2][3] Group 2: Ticketing and VAT Deductions - Electronic ordinary invoices issued by travel agencies or ticketing agents at a 6% tax rate for passenger transport services cannot be used as deduction vouchers, as they do not fall under the category of domestic passenger transport services [5][6] Group 3: Input Tax Calculation for Agricultural Products - General VAT taxpayers purchasing agricultural products can calculate the input tax based on the purchase price indicated on the sales or acquisition invoices, applying a deduction rate of 9% [7][8] Group 4: VAT Exemption for Vegetables - General VAT taxpayers cannot use ordinary invoices obtained from purchasing vegetables that are exempt from VAT as vouchers for calculating input tax deductions [9]