合规是企业的立身之本，纳税信用评价就是衡量企业是否合规的一个"度量衡"。 近年来，湖北省税务局构建了"全面覆盖、全程防控、全员有责"的税务执法风险信息化内控监督体系， 通过提高税收征管效能，规范税务干部执法行为，降低执法风险，对重点事项风险防控中可能存在的执 法风险开展监督。 此外，湖北实施"首违不罚"清单制度，落实税务证明事项告知承诺制，深入推行说理式执法，通过兼具 温度力度的税收执法有效提升纳税人税法遵从度。 据了解，湖北税务部门按照守信激励、失信惩戒的原则，对不同信用级别的纳税人实施分类服务和管 理。守信企业不仅可以在宣传辅导、发票领用、出口退税等方面享受便利措施，还能够凭借良好的纳税 信用在项目管理、融资授信、进出口等18个领域享受到相关部门实施的41项联合激励措施。 对失信企业则按照社会信用体系建设要求，税务部门依法依规将纳税信用评价结果通报相关部门，建议 对D级纳税人在投融资、工程招投标、获得荣誉、资质审核等方面予以限制或禁止。 同时，湖北省税务局联合发改、金融等部门，已向A级纳税人推出涵盖项目管理、融资授信等18个领域 的41项联合激励措施。通过完善纳税信用提示提醒机制，进行事前预警和事中、事后 ...

Core Points - The Chinese government has implemented a series of tax reduction and fee exemption policies since the beginning of the "14th Five-Year Plan," which have significantly supported economic development and improved people's livelihoods [1][2][3]. Group 1: Economic and Fiscal Performance - Since the "14th Five-Year Plan," the total tax and fee revenue collected by the tax authorities is expected to exceed 155 trillion yuan, accounting for about 80% of total fiscal revenue [2]. - Tax revenue is projected to surpass 85 trillion yuan, an increase of 13 trillion yuan compared to the total tax revenue during the "13th Five-Year Plan" [2]. - Revenue from social insurance fees and land transfer fees is expected to exceed 70 trillion yuan, strengthening the financial foundation for economic and social development [2]. Group 2: Tax Reduction and Fee Exemption - Cumulative tax reductions and fee exemptions during the "14th Five-Year Plan" are expected to reach 10.5 trillion yuan, with export tax refunds anticipated to exceed 9 trillion yuan [3]. - The number of individuals benefiting from special additional deductions in personal income tax has increased to 119 million, a growth of 55%, with the total tax reduction amount rising from 116 billion yuan in 2020 to nearly 300 billion yuan this year, reflecting a 156.5% increase [3]. Group 3: Tax Compliance and Legal Enforcement - The tax authorities have recovered 571 billion yuan in various tax losses by investigating 62,100 illegal taxpayers, enhancing public awareness of tax laws and fairness [5]. - In 2024, over 100 million taxpayers applied for tax refunds totaling more than 130 billion yuan, while over 7 million taxpayers voluntarily reported additional taxes amounting to over 48 billion yuan [6]. Group 4: Personal Income Tax Adjustments - From 2021 to 2024, the top 10% of income earners contributed approximately 90% of personal income tax, while individuals with annual incomes below 120,000 yuan generally do not pay taxes after reconciliation, indicating a progressive tax system [8]. Group 5: Tax Administration Improvements - The tax administration has streamlined processes, reducing required documentation by 50% and paper submissions by over 25%, with 97% of tax matters and 99% of tax declarations now manageable online [9]. - According to a World Bank assessment in 2024, China has significantly improved its tax-related business environment, reducing the annual tax compliance time for businesses by 78.2% compared to the previous evaluation in 2019 [9]. Group 6: Tourism and Tax Refunds - In the first half of this year, the number of overseas tourists benefiting from tax refunds in China increased by 186%, with the number of tax refund stores exceeding 7,200 [10]. - The sales volume of tax refund goods and the amount refunded have both seen year-on-year increases of 94.6% and 93.2%, respectively, indicating a growing interest in tourism in China [10].

Group 1 - The article discusses the issue of the "Confirm" button being grayed out when a new taxpayer is registered, highlighting the reasons and solutions for this problem [3] - One reason for the grayed-out button is that the taxpayer name was entered but the "Enter" key was not pressed, preventing the system from retrieving relevant information [3] - The correct procedure involves pressing the "Enter" key after entering the taxpayer name, which initiates a search and allows the user to select the correct name to proceed with mobile verification [3]

Core Viewpoint - The article provides a step-by-step guide for taxpayers to check their social security fee arrears through the electronic tax bureau's "Local Features" module [1][2]. Summary by Sections Step-by-Step Guide - Step 1: Log in to the electronic tax bureau and click on "Local Features" [1]. - Step 2: Enter the "Local Features" interface and select the "Social Security Fee Arrears Information Query" function menu [2]. - Step 3: The system will automatically display the "payer identification number" and "payer name." Users need to select the "supervising tax authority" and click "Query" to proceed [3].

Core Viewpoint - The article discusses the VAT exemption policy for small-scale taxpayers in China, detailing specific scenarios under which they can benefit from tax exemptions based on their sales amounts [1]. Summary by Sections VAT Exemption Policy - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers are exempt from VAT if their total monthly sales do not exceed 100,000 yuan (or 300,000 yuan for quarterly taxpayers) [1]. Examples of Tax Scenarios - **Example B**: Company B, with a total sales of 280,000 yuan in Q2 2025, only issued VAT special invoices. Since the sales exceeded 300,000 yuan, they must pay VAT [4]. - **Example C**: Company C issued 10,000 yuan in VAT special invoices and 270,000 yuan in ordinary invoices, totaling 280,000 yuan. They qualify for VAT exemption on the ordinary invoices, but must pay VAT on the special invoice [6]. - **Example D**: Company D's total sales reached 310,000 yuan in Q2 2025, with only ordinary invoices issued. They do not qualify for VAT exemption and must pay VAT [8]. - **Example E**: Company E issued 10,000 yuan in VAT special invoices and 300,000 yuan in ordinary invoices, totaling 310,000 yuan. They do not qualify for VAT exemption and must pay VAT on all sales [10].

Core Viewpoint - The fifth joint meeting of tax services in the Sichuan-Chongqing-Wanda-Kai region was held to summarize the first phase of tax service development from 2020 to 2024 and to approve the "Tax Service Action Plan for the Sichuan-Chongqing-Wanda-Kai Region (2025-2028)" which outlines 12 key cooperation tasks for 2025, setting the tone and direction for future regional tax collaboration [2][3]. Group 1 - The four local tax authorities will continue to promote standardized execution of regional policies and establish a tax enforcement business communication mechanism to enhance regional tax enforcement levels [3]. - Focus will be on improving the quality and efficiency of basic tax administration, unifying tax collection measures, and enhancing collaborative management to elevate overall management standards in the region [3]. - There will be a joint effort to deepen tax risk prevention and tax inspection cooperation, including the development of a risk identification model and comprehensive analysis of tax risks for cross-regional businesses [3][4]. Group 2 - The authorities will create a tax economic analysis framework titled "Tax Insights on 'Wanda-Kai Cloud' Economic Development" and produce various tax economic analysis reports to advance high-quality development in tax economic analysis [3]. - There will be a focus on precise policy delivery through interactive platforms and big data analysis to ensure that businesses fully benefit from policy incentives [3][4]. - The collaboration aims to strengthen tax services in the Sichuan-Chongqing-Wanda-Kai region while aligning with major national strategies such as the Belt and Road Initiative and the high-quality development of the Yangtze River Economic Belt [4].

Core Viewpoint - The continuous improvement of the tax business environment and the deepening of the concept of tax rule of law have made compliance and honest taxation essential for enterprises to achieve high-quality development [1] Group 1: Tax Compliance and Business Environment - The Nanyang Urban-Rural Integration Demonstration Zone Taxation Bureau has played a leading role in optimizing tax-related services to support enterprises in compliance and honest taxation [1] - Enterprises are increasingly viewing tax compliance as a critical breakthrough for achieving operational compliance, fostering a collaborative environment between tax authorities and businesses [3] Group 2: Policy Guidance and Training - The tax bureau has implemented a multi-faceted approach to tax education, utilizing both online and offline methods to disseminate compliance knowledge and policy interpretations [3] - Specialized training sessions have been conducted in industrial parks and key enterprises, focusing on risk prevention related to false invoicing and tax credit management [3] Group 3: Direct Support for Small Businesses - In the "self-service tax area," tax officials provide detailed explanations of preferential policies for small and micro enterprises, addressing tax risks and assisting with business operations [4] - The tax bureau aims to enhance awareness of compliance and risk prevention, promoting the mutual success of "compliance operation" and "enterprise development" [4]

Core Insights - The sales of "immediate purchase and refund" products in Shenzhen have increased by over 20 times year-on-year [1] - The total sales of goods eligible for departure tax refunds in Shenzhen have grown by more than 2.1 times from January to May this year [1] - Shenzhen's tax authority is collaborating with the municipal commerce bureau to select over 100 new departure tax refund stores [1]

Core Viewpoint - The rapid advancement of AI, particularly generative AI, is transforming various sectors by providing more efficient, precise, and scalable solutions compared to traditional human labor [1][2]. Group 1: AI Applications and Advantages - AI has proven to be superior in standardized, high-frequency, and data-intensive tasks, particularly in areas such as customer service, language translation, content generation, data processing, and financial compliance [1][2]. - The use of AI in professional fields like auditing, consulting, and taxation allows for efficient handling of repetitive tasks and rapid processing of large datasets, reducing human bias and errors [2]. Group 2: Human-AI Collaboration - Experts believe that AI will not replace humans but will serve as an assistant, enhancing human capabilities in decision-making, creativity, and emotional communication [2]. - AI is seen as a tool that takes over repetitive and time-consuming tasks, allowing human resources to focus on higher-level decision-making and creative solutions [2]. Group 3: EY's AI Developments - EY launched its intelligent Q&A system in April, which can generate audit reports with visual charts and voice interpretations by analyzing complex financial statements [3]. - Since its launch, the system has served over 100,000 users and recorded more than one million visits, catering to a diverse clientele including large state-owned enterprises and small businesses [3]. Group 4: System Upgrades and User Feedback - The upgraded version 2.0 of the intelligent Q&A system offers improved knowledge card displays in the ESG field and provides professional voice explanations for complex issues like cross-border taxation [4]. - Users have expressed a desire for further enhancements in coverage and depth of knowledge, as well as optimization of response formats for easier operation [3].

Group 1 - The article provides a step-by-step guide on how to query and download invoices through the tax authority's platform [3][4]. - Users can select the type of query, either "issue invoice" or "obtain invoice," and then choose the relevant conditions before clicking "query" [3]. - After the results are displayed, users can select the invoices they wish to download and confirm the download type to complete the process [4]. Group 2 - The article emphasizes the importance of using the official tax authority platform for accurate and reliable tax-related services [10]. - It includes a reminder that the platform mentioned is a non-official one, created for educational purposes, and should not be considered as the standard for tax fees [9].