Core Insights - The demand for tax services in China is increasing due to the complex tax environment and ongoing reforms such as "business tax to value-added tax" (营改增) and personal income tax adjustments, leading to a projected market size growth from 14.07 billion yuan in 2012 to 34.88 billion yuan in 2024 [1][13]. Market Policy - Continuous tax system reforms in China are prompting the tax service industry to adapt and expand its service offerings, including accurate tax consultation and planning [6]. - The digitalization and modernization of tax administration are enhancing regulatory efficiency and transparency, creating a better business environment [6]. Industry Chain - The upstream of the tax service industry includes hardware and software necessary for tax management, while the downstream consists of various enterprises and individuals requiring tax services [9]. - The increasing number of registered businesses in China, totaling 60.87 million enterprises as of November 2024, is driving demand for tax services [11]. Development Status - The tax service market is expanding significantly, with over 70% of the market share attributed to tax consultation, verification, and agency services [13]. - The "Belt and Road" initiative is expected to open new growth opportunities in the international tax service market as Chinese companies expand globally [13]. Competitive Landscape - The tax service industry in China is highly fragmented, with many small firms; however, several firms have established strong market positions, such as Beijing Meiyuan Maoda Tax Firm and Zhongshui Huijin Jiangsu Tax Firm [15][17]. - The recognition of top-tier tax firms by the China Registered Tax Agent Association indicates a competitive environment where firms are striving for quality and client satisfaction [15][16]. Development Trends - Future tax services will increasingly leverage technologies like big data, cloud computing, and artificial intelligence to enhance service delivery and risk management [21]. - The demand for cross-border tax services is expected to rise as more Chinese enterprises engage in international business, necessitating expertise in international tax regulations [21].

人民网长沙5月10日电 为精准服务辖区上市公司发展，提升企业税务合规管理水平，5月9日上午，湖南 湘江新区税务局在金星路办公区举行2025年"纳税人学堂"第十五期培训活动。本次培训以"上市公司税 收政策与实务"为主题，吸引了辖区内近七成上市公司的财务人员参与。 活动伊始，湘江新区税务局党委委员、副局长唐坤作开班致辞："上市公司是区域经济高质量发展的重 要引擎，税务管理水平直接影响市场信心和区域营商环境。本次培训旨在通过专业化政策解读和实务指 导，助力企业筑牢税务风险防线，在资本运作、利润分配等关键环节实现规范发展。" 下一步，湖南湘江新区税务局将持续深化"定制化服务"，为不同规模、不同发展阶段的企业提供精准政 策支持。本年度纳税人学堂还将围绕新质生产力企业培育、大学生创新创业等主题开展系列专题培训， 持续为经营主体提供"靶向式"政策辅导，助力优化区域税收营商环境，为打造具有全国竞争力的资本市 场"湘江板块"注入税动力。(熊沁琬) 本次培训特邀中国注册税务师协会理事、湖南省第二十届政协委员朱志春女士担任主讲。课程聚焦上市 公司全生命周期涉税场景，通过"政策解析+案例分析"的形式，着力破解资产重组涉税难题、着力规 ...

Group 1 - The core idea is the introduction of the "TSC5 Tax Professional Service Institution Green Channel" by the Huangchuan County Taxation Bureau, aimed at enhancing credit management and service efficiency in tax-related professional services, thereby optimizing the business environment [1] Group 2 - The Huangchuan County Taxation Bureau has established a "credit + service" dual-driven mechanism, providing streamlined services for high-credit institutions and their clients, with 7 specialized training sessions conducted in 2024, covering over 200 participants [2] Group 3 - A collaborative governance "ecosystem" is being built, where tax-related professional service institutions are deeply involved in tax governance, creating a virtuous cycle of "promoting management through credit and promoting service through management," with over 100 risk alerts sent in 2024 [3] Group 4 - The Huangchuan County Taxation Bureau is transforming credit evaluation results into practical measures to benefit enterprises, prioritizing non-coercive measures for TSC5-level institutions, achieving a 98% online processing rate for frequently used services [4]

Core Viewpoint - The local tax authority in Raoping County is implementing innovative tax service measures to optimize the business environment, focusing on taxpayer needs and enhancing communication, policy guidance, risk prevention, and personalized services to support economic development [1][4]. Group 1: Tax Service Initiatives - The establishment of the "Raotax e" tax service brand aims to improve tax policy awareness among the public, with staff actively distributing brochures and explaining tax policies related to personal income tax and social security [1][2]. - A series of face-to-face meetings with local enterprises were organized, focusing on key topics such as tax refunds, corporate income tax incentives, and high-tech enterprise policies, engaging with 31 companies and providing them with a "tax policy gift package" [2][4]. Group 2: Economic Development Support - The tax authority is collaborating with various local departments to promote the "old for new" consumption initiative, addressing tax-related inquiries and ensuring eligible taxpayers benefit from the associated policy incentives [3]. - The tax service initiatives are part of a broader strategy to stimulate local economic vitality, with projected tax reductions and refunds exceeding 100 million yuan in support of technological innovation and manufacturing development in 2024 [4]. Group 3: Policy Implementation and Future Goals - The tax authority is committed to the "Hundred-Thousand-Ten Thousand Project," focusing on optimizing the business environment through comprehensive measures, aiming for visible results within three years [4]. - The ongoing efforts are designed to enhance service quality and management, reinforcing tax law as a foundation for a fair business environment and contributing to high-quality economic growth in Raoping [4].

Investment Rating - The report does not explicitly provide an investment rating for the industry Core Insights - The report highlights the increasing trend of bankruptcy cases in China, with a significant rise in the number of cases from 2021 to 2024, indicating ongoing economic challenges for enterprises [9][13] - Tax disputes during bankruptcy proceedings are identified as a critical factor hindering the smooth progress of bankruptcy processes, with various stages of tax-related disputes outlined [4][20] - The report aims to provide guidance for bankruptcy enterprises to prevent tax risks and resolve tax disputes through an analysis of policies and typical cases [4] Summary by Sections 1. Trends in Bankruptcy Tax Disputes - The number of bankruptcy cases adjudicated has shown a consistent increase, with 13,000 cases in 2021, 17,000 in 2022 (up 30.7%), 29,000 in 2023 (up 68.8%), and 30,000 in 2024 (up 6.5%) [9] - As of March 10, 2025, bankruptcy liquidation cases account for 82.5% of ongoing bankruptcy cases [13] 2. Nature and Priority of Bankruptcy Tax Claims - Bankruptcy claims must be settled in a legally defined order, with employee claims and tax claims prioritized over ordinary claims [30] - Tax claims are categorized as either priority claims (employee and tax claims) or ordinary claims, with the order of payment being employee claims first, followed by tax claims, and then ordinary claims [30] 3. Summary of Tax Regulations and Judicial Policies Related to Bankruptcy - The report compiles relevant tax regulations and judicial policies that govern tax claims in bankruptcy proceedings, emphasizing the need for clarity in the relationship between bankruptcy law and tax law [4] 4. Key Tax Dispute Focuses and Case Analysis - The report identifies several key focuses of tax disputes in bankruptcy cases, including the nature of tax debts, the classification of late fees, and the treatment of new tax liabilities arising during bankruptcy [20][21] - A total of 17 cases from 2022 to 2024 were analyzed, revealing a mix of outcomes where tax authorities were both partially and fully supported in their claims [18] 5. Strategies for Resolving Tax Disputes in Bankruptcy - The report discusses effective strategies for resolving tax disputes and ensuring tax compliance during bankruptcy, aiming to provide practical recommendations for stakeholders involved in bankruptcy proceedings [4]

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Core Insights - H&R Block, Inc. reported strong third-quarter results for fiscal 2025, with adjusted earnings of $5.38 per share, exceeding the Zacks Consensus Estimate by 5.1% and increasing 8.9% year-over-year. Total revenues reached $2.28 billion, slightly surpassing the estimate by 1.4% and growing 4.2% year-over-year [1] Financial Performance - Revenues from U.S. tax preparation and related services were $2.14 billion, down 5.2% year-over-year. Financial services revenues were $54.5 million, a decline of 12.6%. International revenues decreased by 11.5% to $60.4 million, while Wave revenues increased by 13.3% to $26.7 million [3] - The company ended the quarter with cash and cash equivalents of $773 million, down from $794.6 million year-over-year. Long-term debt decreased to $1.14 billion from $1.5 billion in the previous year. Operating activities used $429.3 million in cash, with capital expenditures at $71.8 million [4] FY25 Outlook - For fiscal 2025, H&R Block expects revenues between $3.69 billion and $3.75 billion, with a midpoint of $3.72 billion aligning with the Zacks Consensus Estimate. Adjusted EPS is projected in the range of $5.15 to $5.35, with a midpoint of $5.25 above the consensus estimate of $5.23. EBITDA is expected to be between $975 million and $1.02 billion, with an effective tax rate of 13% [5] Stock Performance - H&R Block shares have increased by 25.3% over the past year, significantly outperforming the industry, which has seen an 18% decline [2]

Group 1 - The core viewpoint is that the Shaanxi Provincial Taxation Bureau is enhancing export tax refund services to support the province's foreign trade economy [1][2] - The tax system is implementing a new regulatory mechanism for export tax refunds, ensuring that policies are accurately and quickly executed, allowing export enterprises to benefit fully from tax refunds [1] - The average processing time for normal export tax refund applications has been significantly reduced through a combination of intelligent and manual verification methods [1] Group 2 - The Shaanxi tax system is improving the foreign trade business environment by facilitating multi-department cooperation and guiding export enterprises towards standardized and healthy development [2] - Collaborative training sessions are being conducted with the business department to enhance the cross-border e-commerce service platform, while also sharing risk information with the foreign exchange management department [2] - Future plans include continuous innovation in service methods and precise policy delivery tailored to individual export enterprises based on their business processes and tax refund workflows [2]

欢迎扫描下方二维码关注： 第二步 、依次选择【人员权限管理】-【现 有办税人员】。 | 2 全国统一规范电子脱务局 (山西) | | | | | | | | | 888 | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 服户中心 | | | 现有办税人员 | | | | | | | | 白 企业体息管理 | V | | | | | | | | | | 6 人员权履管理 | 1 | 科名 | 调磁入灶名 | | | 费份制度 | 清洁学部的关系 | 成功 V | | | · 演加力程人易 | | | | | | | | | | | · 待職人か院人员 | | 序号 | 经名 | 呼和后起 | 即分别分 | 学院状态 | 有效得起止 ◆ | | 操作 | | · 现有办税人员 | | 1 | | 159 *** .. | 法院代。 | 已启号 | 长期 | | 1150 | | · 历史管理值具 | | 2 | | 159 *** | の程度 | 已标题 | 2024-05-07 率长震 | | 欧盟网 管理 | | 目 个人体感觉 ...

"'既要金山银山，也要绿水青山'，我知道这个灯谜说的是什么税种，我来回答！""我的税收知识转盘转到了资源税，请出题吧！"……近日，汕头市潮阳区 政务服务中心化身沉浸式税法学堂，一场别开生面的"税收知识集市"吸引了200余位市民及企业代表到场参与。 据悉，这场以"税惠助力废旧'焕'新 全力畅通循环经济"为主题的创新活动，将传统市集文化与现代税收宣传深度融合，为循环经济发展注入绿色"税动力"。 寓教于乐，打造沉浸式学税场景 活动现场设置的"税务知识大转盘""税法拼图竞赛""税收知识投壶""税收知识灯谜"四大主题游戏区域，将税收政策、环保理念与趣味挑战深度融合，可谓人 气爆棚：税务知识大转盘转出政策问答、税法拼图竞赛重组环保税要点、古风投壶遇上"反向开票"知识挑战、灯笼谜面暗藏绿色发展密码。 现场参与者手持积分卡穿梭各个展区，在集章打卡过程中轻松掌握资源回收利用税收优惠、个税专项附加扣除等政策。"转盘问答让我记住了废旧物资回收 利用企业的税收优惠政策。""拼图游戏把复杂的税法条文变得清晰易懂。""参加这类活动既放松了身心，体验到了快乐，又学到了税收知识，体验感非常 好，感觉十分有意义！"活动现场气氛热烈，市民纷纷为 ...