Core Viewpoint - The article provides a detailed guide on how to manage tripartite agreements through the electronic tax bureau, including signing, modifying, terminating, and downloading agreements. Summary by Sections Tripartite Agreement Signing - After signing a tripartite agreement in the electronic tax bureau, users can modify, terminate, void, or download the agreement through the designated module [2]. Operation Steps - Users must log in to the electronic tax bureau, navigate to "Tax Handling" and then to "Comprehensive Information Report" to access the tripartite agreement signing section [4]. Agreement Status Management - Agreements with a status of "verified" allow for modification, termination, and downloading, while those with a "verification failed" status allow for modification, voiding, and downloading [5]. Modifying Tripartite Agreements - For verified agreements, users can click "Modify" to access the modification interface, where they can change details such as the deduction flag and save the changes [6][7]. Terminating Agreements - Users can terminate agreements with a verified status by clicking "Terminate," which will stop the system from deducting taxes through that account [9]. Voiding Agreements - Agreements that have failed verification or are unverified can be voided, allowing users to initiate a new tripartite agreement [9]. Downloading Agreements - Users can download the tripartite agreement by clicking the "Download" button [11].

Core Viewpoint - The article provides a detailed guide on how to navigate the new electronic tax bureau for tax declaration and payment, specifically focusing on the environmental protection tax process. Group 1: Tax Declaration Process - Users can log into the new electronic tax bureau by entering their business identification details and personal credentials [2] - After logging in, users should navigate to the "Tax Declaration" section to begin the process [4] - The process includes selecting the environmental protection tax and entering relevant company information [5][6] Group 2: Environmental Protection Tax Details - Users must fill in details such as the pollution discharge permit and emission point information in the environmental protection tax source information section [5] - The system allows for automatic filling of pollution coefficients based on industry standards, which simplifies the data entry process [6][8] - After completing the data entry, users can save the information and proceed to the tax declaration calculation interface [9][10] Group 3: Tax Calculation and Submission - The tax declaration calculation involves selecting the appropriate pollution coefficients and entering the calculation base to determine the tax amount owed or refundable [11] - Users can submit the environmental protection tax declaration after completing the calculations [11]

Group 1 - The article discusses the tax policies aimed at supporting self-employed veterans and key groups in entrepreneurship and employment [11][12] - It highlights the definition of enterprises eligible for tax benefits, including limited liability companies, joint-stock companies, sole proprietorships, and partnerships [11][12] - The article outlines the specific tax deductions available for these enterprises, including VAT, urban maintenance and construction tax, education fees, and local education fees, while noting that individual sole proprietorships and partnerships do not pay corporate income tax [12] Group 2 - The article references the announcement from the Ministry of Finance and the State Taxation Administration regarding the improvement of VAT refund policies for certain industries, including manufacturing and real estate [14][15] - It specifies the criteria for taxpayers in the manufacturing and real estate sectors to qualify for VAT refunds, including sales revenue proportions and the calculation methods based on sales over a 12-month period [14][15] - The article emphasizes that pre-sale payments for real estate projects are included in the sales revenue calculations for VAT refunds, and outlines the conditions under which these calculations are made [15]

Group 1 - The article provides a detailed guide on how to apply for an invoice quota adjustment, emphasizing the importance of accurate information and documentation submission [4][5]. - It outlines the steps involved in the application process, including filling out the application information, submitting it, and checking the review status [5][6]. - The article stresses that compliance with tax regulations is crucial for maintaining corporate credibility and that proper invoice quota applications can facilitate efficient business operations [5]. Group 2 - The article mentions specific conditions for real estate development enterprises to apply for a refund of newly added input tax credits, including a comparison with previous periods [14][15]. - It states that if the newly added input tax credits are greater than zero for six consecutive months, the enterprise can apply for a refund of 60% of the new added input tax credits from the sixth month [16].

Core Viewpoint - The National Taxation Administration emphasizes the importance of legal compliance in tax matters, promoting a fair and just tax environment while cracking down on tax evasion and fraud [1][2] Group 1: Tax Compliance and Enforcement - The tax authorities have been actively promoting legal tax practices and have taken strict measures against tax evasion, fostering a culture of compliance among businesses [1] - Over 300 tax-related illegal cases have been exposed this year, including issues in high-risk sectors such as gas stations and online streaming, demonstrating the commitment to maintaining a fair tax order [1] - The concept that "compliance protects beneficial development, while tax evasion is punishable by law" is gaining traction as a societal consensus [1] Group 2: Reporting and Investigation - From January to August 2025, over 1,000 tax-related reports were investigated, with no issues found in many cases, highlighting the tax authority's commitment to addressing false and malicious reports [2] - The tax authorities aim to create a supportive environment for compliant businesses while ensuring that tax evaders have no escape [2] - Future efforts will focus on enhancing the tax reporting environment to protect lawful operators and ensure fair tax practices [2]

Group 1 - The article discusses the tax implications of trading in an old vehicle for a new one, specifically focusing on the case of an individual selling a used car and purchasing a new energy vehicle [4][6] - According to the regulations, the sale of a used vehicle by an individual is exempt from value-added tax (VAT) [4] - The personal income tax on capital gains is calculated based on the income from the sale minus the original value and reasonable expenses, resulting in zero taxable income in this case [6] - The article states that personal contracts for movable property sales are not subject to stamp duty [6] - New energy vehicles purchased between January 1, 2024, and December 31, 2025, are exempt from vehicle purchase tax, with a maximum exemption of 30,000 yuan per vehicle [6][9] - For purchases made between January 1, 2026, and December 31, 2027, the vehicle purchase tax will be halved, with a maximum reduction of 15,000 yuan per vehicle [6][9] Group 2 - The article outlines the criteria for new energy vehicles to qualify for tax exemptions, including being pure electric, plug-in hybrid, or fuel cell vehicles [8] - The vehicle purchase tax for the new energy vehicle in the example is calculated at 10% of the purchase price, amounting to 25,000 yuan, which is exempt under the policy [9] - The article also mentions that energy-saving vehicles are subject to a halved vehicle and vessel tax if they meet specific criteria [10][11] - Pure electric and fuel cell vehicles are exempt from vehicle and vessel tax, provided they meet the necessary technical standards [11]

Core Viewpoint - The Tai'an government is implementing a streamlined data reporting system for enterprises, effective from December 2024, to enhance efficiency and reduce the burden of data submission for businesses [1] Group 1: Government Initiatives - The annual report is a crucial aspect of credit regulation, serving as a platform for businesses to showcase their achievements and establish market credibility [1] - The initiative involves collaboration among nine departments, including market regulation, human resources, commerce, taxation, and customs, to promote data sharing and system integration [1] Group 2: Tax Department Measures - The tax department has introduced an online platform for businesses to authorize data reporting through the new electronic tax bureau, simplifying the process [2] - The platform covers major tax types such as value-added tax, consumption tax, corporate income tax, and others, addressing most daily tax scenarios for enterprises [2] - Businesses can utilize various channels for assistance, including online interactive services, a dedicated tax hotline, in-person consultations at tax service halls, and a WeChat public account for updates and appointment scheduling [2]

Group 1 - The article discusses the "Guidelines for Enterprises to Implement Compliance in Non-Compete Agreements" issued by the Ministry of Human Resources and Social Security, which aims to guide enterprises in the proper implementation of non-compete agreements [2][3] - The guidelines clarify the prerequisites for implementing non-compete agreements, emphasizing that enterprises must first confirm the content and scope of their business secrets before imposing such restrictions [4][5] - The guidelines stress the necessity and reasonableness principles in implementing non-compete agreements, suggesting that enterprises should prioritize other effective measures for protecting business secrets before resorting to non-compete agreements [7][8] Group 2 - The guidelines specify the personnel eligible for non-compete agreements, limiting them to senior management, senior technical personnel, and other individuals with confidentiality obligations [9][10] - The guidelines require fair and reasonable agreements between enterprises and employees regarding rights and obligations, preventing enterprises from abusing their dominant position to impose unfair non-compete agreements [11][12] Group 3 - The guidelines outline how to reasonably determine economic compensation and penalties for non-compete agreements, emphasizing that economic compensation should be based on various factors, including the cost of developing business secrets and the impact on the employee's career [14][16][17] - The guidelines state that the monthly economic compensation should generally not be less than 30% of the employee's average salary over the last twelve months, and for agreements exceeding one year, it should be at least 50% [18][19] - The guidelines clarify that penalties for breach of non-compete agreements should be reasonable and generally should not exceed five times the total economic compensation agreed upon [22][23] Group 4 - The guidelines provide procedures for resolving disputes arising from non-compete agreements, allowing for negotiation, mediation, arbitration, or litigation as means of resolution [25][26]

Group 1 - The article outlines the criteria for being classified as an A-level taxpayer, which includes achieving a score of over 90 in annual evaluation and not having certain negative conditions such as previous D-level ratings or serious tax violations [2][3] - Serious tax violations include providing false materials to obtain tax benefits, evading tax payments, and other significant illegal activities [2][3] - Taxpayers can apply for a review of their tax credit rating if they disagree with the evaluation results or if they have not participated in the evaluation for a full year [3][4] Group 2 - Taxpayers who meet the conditions for credit repair can apply for credit restoration before the next annual evaluation, and the tax authority will reassess their credit level based on the correction of violations [4] - The article provides a detailed example of how a general taxpayer should fill out the VAT tax declaration form when issuing both special and ordinary VAT invoices [10][12] - The example illustrates the calculation of sales amounts and corresponding tax amounts for both types of invoices, emphasizing the importance of accurate reporting [14][16] Group 3 - The article discusses common misconceptions regarding the VAT immediate refund policy for software products, clarifying that not all software products qualify for this policy [23][24] - It specifies that only software products registered with the relevant authorities and approved by the tax authority can enjoy the VAT immediate refund policy [26][27] - The article also clarifies that general taxpayers can benefit from the VAT immediate refund policy under certain conditions, while small-scale taxpayers are not eligible [29][30]

Group 1 - The article discusses the implementation of an intelligent self-check service for taxpayers, which allows for automatic checks of tax compliance and logical relationships between different tax types after submission [2] - Taxpayers can also perform a self-check manually to identify discrepancies between tax types [2] - The process for accessing the self-check results involves logging into the electronic tax bureau and navigating through specific menus or using the search function [3] Group 2 - The article outlines the changes in the collection of the employment security fund for disabled individuals, which has shifted from quarterly to annual collection starting in 2021, with a deadline of September 30 each year [14] - The calculation for the employment security fund is based on the average annual salary of employees and the number of disabled individuals employed by the company [17] - Companies with 30 or fewer employees are exempt from paying the employment security fund, and the system automatically recognizes this during the application process [19]