Group 1 - The article discusses the process for users to upgrade their real-name authentication level on the electronic tax bureau platform, emphasizing that a level below four restricts certain functionalities [4][6][8] - Users are instructed to log in to the electronic tax bureau, navigate to the account center, and follow prompts to complete the upgrade process [5][6][8] - The article highlights the importance of maintaining an adequate real-name authentication level for seamless access to tax-related services [4][5] Group 2 - The article outlines tax regulations regarding the transfer of non-listed company equity, stating that the tax basis is determined by the amount listed in the property transfer document, excluding VAT, with a tax rate of 0.05% [15] - For the transfer of listed company equity, the tax is based on the transaction amount with a tax rate of 0.1%, and recent announcements indicate a halving of the securities transaction stamp duty starting from August 28, 2023 [16][17] - The article also mentions tax relief measures for small-scale taxpayers and micro-enterprises, effective from January 1, 2023, to December 31, 2027, which include a 50% reduction in various taxes [15]

电梯广告位出租，如何缴纳增值税？ 根据《财政部 国家税务总局关于全面推 开营业税改征增值税试点的通知》(财税 〔2016〕36号)附件1《营业税改征增值税试 点实施办法》附《销售服务、无形资产、不 动产注释》规定： 一、销售服务 欢迎扫描下方二维码关注： ……（六）现代服务。 现代服务，是指围绕制造业、文化产 业、现代物流产业等提供技术性、知识性服 务的业务活动。包括研发和技术服务、信息 技术服务、文化创意服务、物流辅助服务、 租赁服务、鉴证咨询服务、广播影视服务、 商务辅助服务和其他现代服务。 5.租赁服务。 租赁服务，包括融资租赁服务和经营租 赁服务。 （2）经营租赁服务，是指在约定时间内 将有形动产或者不动产转让他人使用且租赁 物所有权不变更的业务活动。 按照标的物的不同，经营租赁服务可分 为有形动产经营租赁服务和不动产经营租赁 服务。 将建筑物、构筑物等不动产或者飞机、 车辆等有形动产的广告位出租给其他单位或 者个人用于发布广告，按照经营租赁服务缴 纳增值税。 因此，电梯广告位出租应按不动产经营 租赁项目开具发票。 来源山西税务税宣速递 弟(—)坝所称提供劳务收入,是指止业从争建 筑安装、修理修配、交 ...

Core Viewpoint - H&R Block, Inc. (HRB) is identified as a potentially undervalued investment opportunity, with a strong business model and consistent cash flows, despite market perceptions of stagnation and decline [1][13][14] Company Overview - H&R Block is a leading provider of tax preparation services in the U.S. and Canada, serving millions of individuals and small businesses annually [2] - The company has a recurring customer base and a seasonal yet highly cash-generative operating model [2] Valuation Metrics - H&R Block's Intrinsic Value to Price (IV/P) is 1.50, indicating the market prices the company at only two-thirds of its estimated intrinsic value [4] - The Acquirer's Multiple stands at 8.10×, which is attractive for a mature service business with resilient recurring revenues [5][9] Financial Performance - Revenue for the trailing twelve months (TTM) is approximately $3.77 billion, with a net income of around $610 million and operating margins above 20% [10][6] - The company generates strong free cash flow of about $576 million, reflecting efficient capital expenditure requirements [11][10] Balance Sheet Strength - H&R Block maintains a manageable net debt of approximately $1.36 billion and a strong cash generation capability [11][7] - The balance sheet shows large temporary liabilities during tax season, which unwind as revenue comes in [7] Capital Returns - The company has a shareholder-friendly capital return program, consistently targeting excess free cash flow towards buybacks and dividends [12] - H&R Block has a history of reducing share count through aggressive buybacks [11][12] Market Perception - Despite strong cash flows and a resilient customer base, the market views H&R Block as a low-growth business threatened by digital disruption [13] - The company's digital offerings continue to grow, contributing to its stable revenue and profitability [17] Conclusion - H&R Block represents a blend of quality, stability, and deep value, making it an attractive opportunity for value investors seeking predictable cash flows and prudent management [14]

欢迎扫描下方二维码关注： 三、未授权状态的处理 (一) 受票方发起授权申请 若开票方尚未授权，则系统弹出弹窗 提示 "您尚未与供应商签订授权协议, 是否发起授权申请？"。若点击【取消】， 则 弹 窗 关 闭 ， 停 留 在 查 询 页 ； 若 点 击 【 确 定 】 ， 则 发 起 授 权 申 请 ， 系 统 将自动向开票方发送消息提醒。 进项发票开票方申报状态查询 < 1 | 有限公司 输入查询条件 重置 * 勾选抵扣月份 2025年09月 选择 *供应商统一社会信用代码 913303( 您尚未与供应商签订授权协议，是否发 起授权申请? 取消 确定 (二) 开票方确认授权 开票方登录电子税务局APP，点击 【待办】按钮进行授权，在"业务提醒 与反馈"界面点击【确认授权】，受票 方即可查询勾选抵扣发票申报情况。 业务提醒与反馈 < 有限公司 进项发票开票方申报状态查询授权提醒 用代码/纳税人识别号： 有限公司（统一社会信 您的购货方 " 司"于2025-10-12发起了"进项发票7有限公 状态查询"申请，查询其【2025年09月万可 抵扣涉及发票对应的申报状态，需要您进行确 认授权。 ↑ 点击上方 " 蓝色柳 ...

Core Viewpoint - Senior executives at Ryan propose tax policy changes to stimulate innovation and economic growth in the UK, emphasizing the need for a shift from the current growth strategy due to declining productivity and rising inflation [1][2]. Tax Policy Suggestions - The UK government should incentivize innovation and knowledge capital through tax and policy measures, similar to strategies employed in the US, Ireland, and Singapore [2]. - A targeted tax approach could raise revenue while allowing UK companies in key sectors like AI to defer corporation tax liabilities, enabling reinvestment in workforce and commercialization [3]. VAT and Cash Flow - Introducing a flexible VAT system that allows firms in priority sectors to defer VAT payments could stabilize cash flow and encourage faster investments [3]. Modern Business Models - Changes to capital allowances and R&D rules are necessary to align existing incentives with modern business models, including expanding the 100% full expensing regime to cover patents, licenses, and software [4]. - Streamlining the R&D tax relief framework is essential, with a proposal to replace the current dual system with a single 40% credit to simplify investment incentives [5]. Cost Base Expansion - Expanding the cost base for R&D tax relief to include rent, rates, capital expenditure, and patent legal fees would better reflect the full costs of developing new products and technologies [5].

Core Viewpoint - The article discusses the procedures and requirements for taxpayers to obtain tax payment certificates through the new electronic tax bureau system, emphasizing the importance of compliance and the steps involved in the process. Group 1: Tax Payment Certificate Procedures - Taxpayers can log into the new electronic tax bureau and navigate to the "Tax Payment Certificate" section to initiate the process of obtaining a tax payment certificate [2]. - There are two formats available for the tax payment certificate: tabular format and document format, which taxpayers can choose based on their needs [3][10]. - The system allows taxpayers to select various query conditions, such as tax period or payment time, to retrieve the necessary information for issuing the tax payment certificate [4][10]. Group 2: Issuance Steps - After selecting the appropriate query conditions, taxpayers can click "Query" to display the available certificate information [4]. - Taxpayers can choose to issue the certificate directly or preview it before finalizing the issuance [11]. - The system provides a confirmation page once the certificate is successfully issued, allowing taxpayers to download or print the certificate in PDF format [7][9]. Group 3: Special Cases - In cases where taxpayers have lost their tax payment certificates, they can request a reissue by indicating that it is a replacement [4]. - Taxpayers can also request a summary certificate for continuous periods of tax payments by selecting the document format and specifying the relevant time frames [10][11]. Group 4: Payment and Refund Information - The system displays the total tax amount and the number of documents issued upon successful completion of the certificate issuance [8][9]. - Taxpayers are advised to ensure that they have the correct payment and refund details before proceeding with the issuance [5].

Group 1 - The article provides a comprehensive guide on the management process of cross-regional tax matters, including reporting, prepayment declaration, correction, and feedback [2][4]. - Taxpayers engaged in temporary production and business activities across provinces or regions must report to the tax authority at the location of the institution [2]. - The electronic tax bureau allows for various operations such as querying, adding, postponing, modifying, and canceling cross-regional tax matter reports [2]. Group 2 - Specific procedures for prepaying value-added tax and corporate income tax for cross-regional reporting households are outlined [2]. - In case of errors in prepayment declarations for value-added tax and corporate income tax, there are defined processes for correction [3]. - After concluding cross-regional business activities, taxpayers must settle their tax obligations with the local tax authority and provide feedback on cross-regional tax matters [4]. Group 3 - The article mentions a tax policy that allows for a 100% advance collection and subsequent refund of value-added tax for certain printing and production businesses until December 31, 2027 [8]. - It highlights specific exemptions for printing businesses related to minority language publications and certain enterprises in Xinjiang [8]. Group 4 - The article references the implementation of a tax credit management approach starting from July 1, 2025, as per the announcement by the State Taxation Administration [10]. - It also discusses common misconceptions regarding tax credit applications and repairs, encouraging readers to learn more through provided resources [11].

Core Viewpoint - Good tax credit is not only an "integrity card" for companies but also a necessary condition and important qualification for market competition. The implementation of the "Tax Payment Credit Management Measures" by the State Administration of Taxation further improves the tax credit evaluation system [2]. Group 1: Scenarios Leading to Point Deductions - Failure to submit tax payment declarations within the stipulated time results in a monthly deduction of 5 points for taxpayers [5]. - Failure to withhold or pay taxes on time also incurs a monthly deduction of 5 points [7]. - Late submission of financial statements results in a deduction of 3 points per instance [9]. - Failure to report financial accounting systems or financial processing methods within 15 days leads to a deduction of 3 points [10]. - Not reporting the opening or change of bank accounts to the tax authority within 15 days results in a one-time deduction of 5 points [12]. - Not reporting all bank accounts to the tax authority results in a one-time deduction of 11 points [14]. Group 2: Repair Standards for Deductions - Corrections made within 3 days can recover points, with varying recovery amounts depending on the time taken for correction [6][8][11][13][15]. - For tax payment deductions, corrections made within 3 days can recover points based on the payment ratio for that period, with decreasing recovery amounts for longer correction times [16][18][21]. Group 3: Tax Payment Deduction Scenarios - If a taxpayer owes tax or late fees below 50,000 yuan, a one-time deduction of 5 points is applied [15]. - For amounts between 50,000 yuan and 1 million yuan, a one-time deduction of 11 points is applied [17]. - For amounts exceeding 1 million yuan, a one-time deduction of 22 points is applied [19]. Group 4: Credit Management Tips - Set calendar reminders for tax declarations and utilize online platforms for submissions [22]. - Conduct monthly self-checks to ensure all declarations, payments, and document submissions are completed [23].

Core Viewpoint - The article discusses the process for taxpayers to apply for tax reduction and exemption reports, specifically focusing on the VAT refund policy for employing disabled individuals, and provides a step-by-step guide for using the electronic tax bureau for this purpose [1][2]. Tax Reduction and Exemption Reporting - Taxpayers must submit relevant documents to the tax authority during the initial application phase or within the specified period after the declaration to enjoy tax reductions [1]. - The article highlights the example of the VAT refund policy for employing disabled individuals, detailing the eligibility criteria and application process [1][2]. Application Process Steps - **Step 1**: Taxpayers log into the electronic tax bureau, search for "tax reduction report," and select the appropriate tax reduction matter, such as "VAT refund for employing disabled individuals" [2]. - **Step 2**: The system automatically generates a list of required documents based on the selected tax reduction matter, which taxpayers must upload and submit [3]. - **Step 3**: For the VAT refund policy, one condition is that the proportion of employed disabled individuals must be at least 25% of the total workforce, with a minimum of 10 disabled individuals employed (or 5 for blind massage institutions) [3]. The system checks if the taxpayer has maintained the employee roster to determine eligibility [3].

Core Viewpoint - The article provides a comprehensive guide on how to access and query taxpayer information through the electronic tax bureau, emphasizing the importance of managing financial and tax-related responsibilities effectively. Group 1: Accessing Taxpayer Information - Users can log into the electronic tax bureau to check the current financial responsible person and tax personnel information [2] - There are two main methods to access taxpayer information: 1. By logging in as a business and navigating to "Taxpayer Information Query" [3] 2. By accessing the "Account Center" and selecting "Enterprise Information Management" to view basic information about the financial responsible person [6][7] Group 2: Information Available - The taxpayer basic information section includes details such as the financial responsible person's name, identification number, and contact information [5][6] - The "Account Center" allows users to manage personnel permissions and view existing tax personnel information [9] Group 3: Additional Services - The electronic tax bureau offers various services, including queries related to tax exemptions, tax reduction approvals, and export tax refund information [4] - Users can also access information regarding tax liabilities and overdue payments through the electronic platform [4]