Group 1 - The article discusses the handling process for taxpayers with unresolved matters, including notifications for overdue declarations and unprocessed violations [4] - If unresolved matters exist, the system prompts details about overdue declarations and violations, allowing taxpayers to view more information [4] - If no unresolved matters are found, the system directs users to a successful processing page where they can download relevant documents [4] Group 2 - Starting from January 1, 2026, individuals selling residential properties purchased for less than two years will be subject to a 3% value-added tax, while those selling properties held for two years or more will be exempt from this tax [9] - The article provides insights into the tax deduction certificates required for corporate income tax, emphasizing the importance of proper documentation for deductible expenses [11][12] - Tax deduction certificates are categorized into internal and external certificates, with specific requirements for each type [12] Group 3 - The article outlines procedures for handling non-compliant invoices, stating that businesses must obtain valid invoices or other external certificates to support their expenses [13][14] - If a business cannot obtain a valid invoice due to specific circumstances, it can still deduct expenses by providing alternative documentation [15][16] - There are time requirements for obtaining tax deduction certificates, generally needing to be acquired before the end of the corporate income tax settlement period [17] Group 4 - The article references the policy basis for the management of corporate income tax deduction certificates, citing the announcement from the National Taxation Administration [18]

Group 1 - The article discusses the process for taxpayers to resolve their "non-normal status" in the new electronic tax bureau, which can halt invoice usage and lead to tax collection and penalties if not addressed [3][4][5] - A taxpayer is classified as a non-normal taxpayer if they fail to submit tax declarations for three consecutive months, leading to automatic recognition by the tax collection system [4] - To lift the non-normal status, taxpayers must rectify their overdue declarations, pay any penalties, and complete the necessary tax filings [5][8] Group 2 - The article outlines the steps to resolve non-normal status through the new electronic tax bureau, starting with logging in and navigating to the relevant sections for tax declaration and reporting [6][7] - If there are unresolved issues, the system will prompt the taxpayer with details, allowing them to address any outstanding declarations or violations [7] - Once all issues are resolved, the taxpayer can successfully cancel their non-normal status and download the relevant notification document [8]

Core Viewpoint - The article discusses the process for taxpayers to resolve their "non-normal" status in the new electronic tax bureau, emphasizing the importance of timely tax declaration and compliance to avoid penalties and restrictions on invoice usage [3][4]. Group 1: Definition and Consequences of Non-Normal Status - A taxpayer is classified as a "non-normal" status if they fail to declare taxes within the stipulated timeframe, leading to the suspension of invoice usage and potential tax collection actions by the tax authorities [4]. - Taxpayers who have not declared taxes for three consecutive months across all tax types will automatically be recognized as non-normal by the tax collection system [4]. Group 2: Steps to Resolve Non-Normal Status - To lift the non-normal status, taxpayers must rectify their tax declaration failures, pay any penalties, and complete the necessary tax filings [4][9]. - The new electronic tax bureau allows taxpayers to initiate the process by logging in and navigating to the "non-normal status resolution" feature [5][6]. Group 3: Detailed Procedure for Resolution - The first step involves logging into the new electronic tax bureau and selecting the appropriate tax types for batch zero declaration [5]. - The second step requires checking for any unresolved matters under the "non-normal status resolution" section [6]. - If there are no unresolved matters, the system will confirm the successful cancellation of the non-normal status, allowing taxpayers to download the relevant notification [9]. Group 4: Special Cases - If the non-normal status was assigned before December 20, 2022, taxpayers must visit the tax service hall to resolve their status, as online processing is not available for these cases [10].

Group 1 - The article discusses the importance of timely filing corporate income tax annual reports and the consequences of failing to do so, including system prompts for unresolved issues [4] - It highlights the process for handling unresolved matters, such as outstanding violations or overdue filings, and the need for taxpayers to verify and address these issues with the tax authority [4] - The article emphasizes the necessity of refreshing the system after completing all filings to ensure there are no remaining unresolved matters [4] Group 2 - The source of the article is the Wenzhou Taxation Bureau, indicating a focus on local tax regulations and compliance [6] - The article serves as a reminder for taxpayers to stay informed about their tax obligations and the potential implications of non-compliance [8]