Core Viewpoint - The article emphasizes the importance of timely tax declaration and the implications of tax credit management for enterprises, highlighting the new regulations that will come into effect on July 1, 2025, which will expand the scope of tax credit evaluations to include social insurance and non-tax revenue [12][24]. Group 1: Tax Declaration Process - The collection of key tax source information will be conducted monthly, with enterprises required to submit relevant tax data according to the key tax source reporting system [4]. - Enterprises should complete the key tax source supplementary information collection as soon as possible after their tax declaration to avoid network congestion near the submission deadline [4]. - The submission process involves logging into the electronic tax bureau, selecting the relevant reporting period, and filling out various forms, including basic information, tax information, product information, financial information, and economic survey questionnaires [5][6]. Group 2: Tax Credit Management - The new tax credit management measures will include penalties for failing to declare taxes on time, with a deduction of 5 points per month for such failures [17]. - The evaluation criteria will now encompass additional fees related to employee social insurance and other local taxes, broadening the scope of tax credit assessments [12][17]. - Enterprises are encouraged to establish a declaration calendar and utilize reminder tools to ensure timely submissions and avoid penalties [18][19]. Group 3: Credit Repair Guidelines - If an enterprise fails to declare taxes on time, it can apply for credit repair after completing the supplementary declaration, provided there are no disputes regarding the annual evaluation results [20]. - The credit repair process requires enterprises to log into the electronic tax bureau and submit a credit repair application, which will be evaluated by the tax authority within 15 working days [22]. - The repair standards include specific point recovery values based on the timing of the correction, with different points awarded for corrections made within 3 days, 30 days, and beyond [22].

Group 1 - The article discusses the collection of supplementary information for key tax sources, which has already begun for 2026 [2][3] - Key tax source enterprises are identified based on their tax payment status, with the final list to be confirmed by the tax authority [3] - Enterprises are required to submit relevant reports monthly, with submission deadlines aligned with tax collection periods [4] Group 2 - The process for filling out the supplementary information collection involves logging into the electronic tax bureau and navigating to the appropriate module [5] - After entering the collection page, enterprises must fill out various forms including basic information, tax information, product details, and financial information [7][9] - The system provides a validation feature to check for errors and discrepancies before submission, ensuring data accuracy [8][10] Group 3 - The first month's economic condition report requires verification of specific data from the previous year, particularly personal income tax figures, as these affect annual audits [11] - Once submitted, the data will be locked and cannot be modified unless a special request is made to the tax authority [12]

Group 1 - The article discusses the optimization and upgrade of the online tax payment experience in Liaoning Province, aligning with the latest requirements from the State Administration of Taxation [2] - A key change in the vehicle purchase tax declaration function is that from January 1, 2026, only vehicles included in the new 05 type model catalog will be eligible for tax exemptions [2] - Taxpayers are advised to confirm whether their purchased electric vehicles are listed in the 05 type model catalog before making a purchase to avoid issues with tax exemptions [3] Group 2 - The optimization of value-added tax and additional tax declaration for general taxpayers includes adjustments to the correction declaration query rules, making tax reporting more precise [4] - The editability of specific sections in the supplementary table has been improved to better reflect actual business operations [5] Group 3 - For resident enterprises under account auditing, a new data prompt has been added to assist platform enterprises in accurately filling out their income tax declarations [6] - The system has optimized the comparison rules for employee compensation data to reduce unnecessary verification interference while ensuring data accuracy [7] - The issue of a one-cent discrepancy in the main declaration form has been resolved through updated calculation rules [8] Group 4 - The optimization of withholding corporate income tax reporting and self-declaration for non-resident enterprises has enhanced the comprehensiveness of national taxpayer information display [9] Group 5 - The annual declaration function for resident enterprises has introduced two new data comparison rules to facilitate accurate annual reporting [11] - The optimization of non-tax income general declaration ensures that the payment deadline is locked and cannot be modified, maintaining consistency with fee source information [13] Group 6 - The one-stop tax refund function has been optimized for efficiency and transparency, including intelligent sampling for tax refund applications [17] - The optimization of the property and behavior tax source collection and combined declaration function focuses on improving the accuracy of environmental protection tax reporting [19] Group 7 - The optimization of the land value-added tax final declaration function has improved the accuracy of data collection for final payments [21] - The tax reduction report function has adjusted the rules for the "retirement date" field to ensure standardized data transmission [23] Group 8 - The intelligent declaration self-inspection service has updated the comparison rules for value-added tax and cultural construction fees, enhancing the accuracy of self-inspections [25] - The collection of supplementary information on key tax sources has been optimized to ensure consistency between collected data and reported data [26]