Core Viewpoint - The article provides a detailed guide on how to register as a general VAT taxpayer through the new electronic tax bureau, emphasizing the importance of compliance for small-scale taxpayers whose annual taxable sales exceed 5 million yuan. Group 1: Registration Process for General VAT Taxpayer - To register as a general VAT taxpayer, users must log into the new electronic tax bureau and navigate to the "Tax Handling" section, selecting "Comprehensive Information Report" and then "Qualification Information Report" to access the registration function [2][3]. - Upon entering the system, the registration mode is automatically matched based on the taxpayer's tax-related data, which can be either confirmation mode or supplementary mode [4]. - In confirmation mode, taxpayers confirm the system-generated results, with the effective date pre-filled based on their invoicing activities [5][6]. - In supplementary mode, taxpayers must confirm pre-filled data and complete any missing information before submitting the registration [8][9][10]. Group 2: Small-Scale Taxpayer Registration - Taxpayers who are small-scale taxpayers and whose annual taxable sales exceed 5 million yuan must register as general taxpayers, unless they meet specific exceptions [19]. - The calculation of "annual taxable sales" is based on a continuous period of no more than 12 months or four quarters, not on a calendar year [21]. - Failure to register in a timely manner can lead to significant tax implications, including the inability to deduct input tax and potential penalties for late filing [23]. Group 3: Additional Information - The article includes references to relevant policies and regulations governing VAT taxpayer registration, ensuring that readers are aware of the legal framework [30].

欢迎扫描下方二维码关注： 激活乡村创业就业活力 享受主体 安置残疾人的单位和个体工商户 优惠内容 对安置残疾人的单位和个体工商户（以下称纳税人）, 实行由税务机关按纳税人安置残疾人的人数，限额即征即退 增值税。每月可退 还的增值税具体限额，由县级以上税务机 关根据纳税人所在区县（含县级市、旗）适用的经省（含自 治区、直辖市、计划单列市）人民政 府批准的月最低工资标 准的4倍确定。 一个纳税期已交增值税额不足退还的，可在本纳税年度 内以前纳税期已交增值税扣除已退增值税的余额中退还，仍 不足退还的可结转 本纳税年度内以后纳税期退还，但不得结 转以后年度退还。纳税期限不为按月的，只能对其符合条件 的月份退还增值税。 享受条件 重点群体创业就业税费优惠 安置残疾人就业的单位和个体户 增值税即征即退 片图 1.纳税人（除 盲人按摩机构 外）月安置的残疾人占在职 职工人数的比例不低于25%（含25%），并且安置的残疾人人 数不少于10人 （含10人）；盲人按摩机构月安置的残疾人占 在职职工人数的比例不低于25%（含25%），并且安置的残疾 人人数不少于5人（含5人）。 2.依法与安置的每位残疾人签订了一年以上（含一年） ...

Group 1 - The article discusses tax incentives for entrepreneurship and employment among key groups, specifically focusing on individuals with disabilities [1][2]. - Individuals with disabilities who provide taxable services such as processing and repair are exempt from value-added tax (VAT) [1][3]. - The eligibility criteria for these tax benefits include holding a valid disability certificate and being of legal working age [2]. Group 2 - The policy is based on regulations from the Ministry of Finance and the State Administration of Taxation regarding the transition from business tax to VAT [3]. - The article emphasizes the importance of these tax incentives in promoting employment and entrepreneurship among disabled individuals [1][3].

Core Viewpoint - The article discusses the new social insurance contribution base limits for 2025 in Ningbo, Zhejiang Province, highlighting the lower limit of 4,986 yuan/month and the upper limit of 25,299 yuan/month, along with the initiation of the settlement and supplementary payment process for social insurance fees in October 2025 [3]. Summary by Sections Social Insurance Contribution Base - The lower limit for social insurance contributions in 2025 is set at 4,986 yuan/month, while the upper limit is 25,299 yuan/month [3]. Payment Settlement Process - The settlement and supplementary payment for social insurance fees in Ningbo will officially start in October 2025 [3]. - The process involves logging into the electronic tax bureau, confirming the declaration, and completing the payment through the designated interface [4][5][6][7]. Declaration and Payment Steps - Users must log in to the electronic tax bureau, navigate to the social insurance fee declaration section, and verify the data before submitting [4][5]. - After submission, users will be directed to the payment interface to select a payment method and complete the transaction [5][7]. Additional Information - The article provides detailed steps for both the electronic tax bureau and the social insurance fee management client, ensuring users can efficiently manage their declarations and payments [6][7].