Core Viewpoint - The article outlines the process for taxpayers to restore their tax credit after correcting any tax payment misconduct, as per the announcement by the State Taxation Administration regarding the "Tax Payment Credit Management Measures" effective from July 1, 2025 [1][10]. Group 1: Steps for Tax Credit Restoration - Step 1: Log into the electronic tax bureau, navigate to "Tax Payment" and select "Tax Credit Management" [1]. - Step 2: In the "Tax Credit Management" interface, click on "Evaluation Year" to view the tax credit evaluation status and deduction details for different years [2]. - Step 3: Click on "Apply Adjustment," where the system will automatically recommend eligible services based on the current year's credit evaluation. Select the reason for restoration and submit the application [2][3]. - Step 4: After submission, wait for the tax authority's review. The progress can be checked in the "Tax Information Query" section [3]. Group 2: Important Dates and Regulations - The "Tax Payment Credit Management Measures" will be implemented starting July 1, 2025, as per the announcement by the State Taxation Administration [10]. - Common evaluation indicators for tax credit include failure to submit tax declarations on time, which is penalized with points deducted from the credit score [11].

Market Trends & Acquisition Potential - The crypto tax service sector is poised for growth as cryptocurrency adoption increases [1] - AwakenTax is a strong acquisition target for companies like TurboTax or competitors within the next few years [1] Product Performance & User Experience - AwakenTax excels in handling high transaction volumes, specifically mentioning over 1 million transactions annually [1] - AwakenTax's product offering is significantly superior to its competitors [1]

Core Viewpoint - The article outlines new regulations for individual businesses, detailing registration rules for business locations, investment regulations, and tax incentives for small-scale taxpayers [4]. Group 1: Registration Rules - Individual businesses can apply for registration of one or more physical business locations within the jurisdiction of their registration authority [4]. - If an individual business operates outside its registration authority's jurisdiction, it must establish a separate individual business [4]. - Online operators can register their e-commerce platform as their business location [4]. Group 2: Investment Regulations - Individual businesses investing in or holding shares in enterprises must do so as shareholders (investors, partners) [4]. Group 3: Cancellation System - Individual businesses under investigation, facing administrative measures, or subject to fines cannot apply for cancellation of registration [4]. Group 4: Tax Incentives - For small-scale VAT taxpayers, individual businesses are exempt from VAT if their monthly sales are below 100,000 yuan [4]. - A reduced VAT prepayment rate of 1% applies to taxable sales revenue for eligible businesses [4]. - Individual businesses can have their personal income tax halved if their annual taxable income is below a certain threshold [4].

Group 1 - The article provides a step-by-step guide for taxpayers on how to print a tax clearance certificate after completing tax deregistration through the electronic tax bureau [1] - The first step involves logging into the electronic tax bureau as a business entity and navigating to the tax information query section [1] - The second step requires selecting specific query conditions such as "processing date" and "matter type" to find the tax deregistration records [1] - The final step includes downloading and printing the tax clearance certificate from the system after accessing the document list [1]

Group 1 - The article provides a step-by-step guide for taxpayers on how to verify invoices through the electronic tax bureau [1][2] - The first step involves logging into the electronic tax bureau as a business entity and navigating to the invoice usage section [1] - The second step requires accessing the "Invoice Selection Confirmation" interface and selecting the deduction type [2] Group 2 - The third step details how to modify the default selection status from "not selected" to "selected" and how to perform a query based on specific conditions [2]

Core Viewpoint - The article discusses the process for tax agencies and enterprises to manage tax-related services through an electronic tax system, emphasizing the steps for initiating and adjusting service agreements, as well as the permissions associated with these services [1]. Group 1: Initiating Service Agreements - Tax agencies can log into the electronic tax bureau and navigate to the "Tax-related Professional Services" section to initiate new service agreements [5][6]. - When adding a new service project, agencies must select "Other Tax Matters Agency" as the service category and specify "Invoice" or "Agency for Issuing Invoices" as the sub-category, granting permissions for invoice-related functions [3][5][10]. - After completing the entry, agencies can submit the information for confirmation by the entrusted party, which is necessary for the agreement to be finalized [6][8]. Group 2: Adjusting Service Agreements - Agencies can also adjust existing service agreements by accessing the same section in the electronic tax bureau and selecting the agreement to be edited [7][17]. - Similar to initiating agreements, adjustments require the selection of service categories and sub-categories, ensuring that the necessary permissions are maintained or updated [7][18]. - Once adjustments are made, the updated information must be submitted for confirmation by the entrusted party to ensure successful data collection [8][18]. Group 3: Permissions Management - The electronic tax system allows for the management of permissions related to tax services, ensuring that agencies and enterprises have the necessary access to perform their duties [9][20]. - Specific permissions can be assigned based on the type of service being provided, such as invoice management and other tax-related functions [10][15]. - The system facilitates a streamlined process for both agencies and enterprises to manage their tax-related responsibilities effectively [1][21].

Group 1 - The article addresses an issue faced by taxpayers when submitting VAT and additional tax declarations, specifically regarding the selection of the "reduction policy applicable entity" in the declaration form [1] - It provides a solution by advising taxpayers to click the "reset" button to retrieve pre-filled data, allowing them to select whether they qualify for the "six taxes and two fees" reduction policy based on their business situation [1] Group 2 - The source of the information is identified as the Shanxi Taxation Bureau's tax promotion platform [2] - The article emphasizes that the platform is a non-official resource created for learning purposes and that the content is not a standard for actual tax declaration [4] - It encourages readers to engage in sharing learning experiences and emphasizes the importance of accurate service from the tax authority [5]

Core Viewpoint - The article emphasizes the importance of compliance, integrity, and professionalism in the provision of tax-related services by tax service institutions and personnel, outlining both mandatory actions and prohibitions to ensure lawful and ethical practices [1][3]. Summary by Sections Compliance and Professional Standards - Tax service institutions and personnel must adhere to principles of independence, objectivity, and fairness while providing services, ensuring compliance with laws and regulations [1]. - Institutions are required to maintain accurate records and provide truthful information in tax documents, including invoices and service agreements [1][2]. Mandatory Actions - Tax service institutions must report their basic information to tax authorities before providing services and keep this information updated [1]. - They are required to conduct tax law education for clients to enhance tax compliance [1]. - Institutions must ensure that all services provided are in accordance with the relevant tax classification codes when issuing invoices [1]. Prohibited Actions - Institutions are strictly forbidden from providing illegal benefits such as bank accounts or invoices that could lead to tax evasion or fraud [3]. - Engaging in deceptive practices, such as bribery or misleading advertising, is prohibited [3]. - Institutions must not interfere with the duties of tax authorities or misrepresent tax policies [3]. Regulatory Framework - The article references several key regulations, including the "Tax Collection and Administration Law Implementation Rules" and the "Interim Measures for the Management of Tax Professional Services" [3]. Professional Development - Tax service personnel are encouraged to participate in ongoing education and training to maintain their professional competence [1].

Group 1 - The article provides a step-by-step guide for companies to modify employee roster information when enjoying the VAT refund policy for employing disabled individuals [1] - The process includes logging into the electronic tax bureau, accessing the employee roster collection feature, editing existing information, and confirming changes [1] - Companies can also delete employee roster entries if necessary, with a confirmation step to ensure successful deletion [1]

Group 1 - The article provides a step-by-step guide on how to cancel a completed tax declaration through the electronic tax bureau [3][4][5] - It outlines the process for confirming invoice selection and managing tax-related tasks within the digital platform [5][6] - The article emphasizes the importance of selecting the correct tax period for refunds and adjustments [7][8][9] Group 2 - The article mentions the functionality of changing the tax period for deductions and the necessary steps to complete this process [6][9] - It highlights the system's user interface and the prompts that guide users through the tax adjustment process [8][9] - The article encourages users to engage with the tax bureau's digital services for efficient tax management [10][13]