Core Viewpoint - Taxpayers engaged in cross-regional business activities must settle their tax obligations with the local tax authority and provide feedback on cross-regional tax matters through the electronic tax bureau [2] Group 1: Operational Steps - Step 1: Access the electronic tax bureau, select "Enterprise Business," choose "Specific Subject Login," and click on "Cross-Regional Reporting Account" [4] - Step 2: After successful login, the system will display all relevant cross-regional tax reporting information for the contact person [6] - Step 3: Navigate to "Tax Source Information Report" and select "Cross-Regional Tax Matters Feedback" [8] - Step 4: Choose the relevant project number from the dropdown menu, ensuring all contract details are accurate [9] - Step 5: Confirm pre-paid tax information by entering the payment voucher number and invoice date, then select the necessary records [9][10] - Step 6: After verifying all information, submit the feedback and confirm the submission [10] Group 2: Important Reminders - Before proceeding, ensure there are no outstanding tax payments, overpayments, or unresolved tax matters [11] - Taxpayers should maintain compliance with tax regulations to facilitate future evaluations and potential benefits [21]

Group 1 - The article discusses the process of obtaining electronic invoices for train tickets purchased through various means, including online and at ticket counters [5][9][14] - It outlines the steps for passengers and purchasers to verify their identities and request invoices, emphasizing the importance of using valid identification [8][9][10] - The article provides specific instructions for both online and offline ticket purchases, detailing the necessary steps to complete the invoice request process [9][14] Group 2 - The article mentions a recent announcement regarding the VAT policy for second-hand car sales, indicating a reduced VAT rate of 0.5% for eligible transactions [14] - It defines second-hand cars in the context of the policy and specifies that the policy will remain in effect until December 31, 2027 [14] - The article also addresses the applicability of tax relief policies for small-scale taxpayers transitioning to general taxpayers, clarifying that certain conditions must be met to retain benefits [19]

Group 1 - The article provides guidance on how to efficiently use the electronic tax bureau for various tax-related inquiries and submissions [6][8][11] - It outlines the steps for querying taxpayer information, declaration information, and payment information through the electronic tax bureau [4][9][12] - The article emphasizes the importance of understanding the tax credit review process and correcting declaration errors online [12] Group 2 - The article discusses the eligibility criteria for R&D expense deductions, specifying industries that are not eligible for such deductions [16][18] - It clarifies that expenses related to market research prior to product development do not qualify for tax deductions [18] - The article explains how to account for R&D expenses when collaborating with partners and the treatment of expenses incurred during failed R&D projects [19][27] Group 3 - The article details the conditions under which external consulting fees can be included in R&D expense deductions [21][23] - It provides information on how to handle expenses related to overseas R&D activities and the limits on deductions for such expenses [24][25] - The article also addresses the treatment of special income from by-products during the R&D process and its impact on deductible expenses [31]

Core Viewpoint - The article discusses the procedures and guidelines for tax declaration and deduction processes, particularly focusing on the challenges faced by taxpayers when confirming statistics and the steps to resolve these issues. Group 1: Tax Declaration Procedures - Taxpayers may encounter a prompt stating "unable to confirm statistics before the confirmation date" when attempting to confirm statistics for the current period that aligns with the natural month [3] - When the current period matches the natural month (e.g., operating in November for the November period), taxpayers can select for statistics but cannot confirm, leading to system prompts regarding the confirmation date [3] Group 2: Taxpayer Support and Resources - The article provides information on the new electronic tax bureau in Shanxi, offering guidance for taxpayers facing difficulties in their tax-related processes [8] - Taxpayers are encouraged to utilize online services through the electronic tax bureau or its app for efficient handling of tax payments and inquiries [19][20] Group 3: Tax Policies and Guidelines - Internet platform enterprises are responsible for handling personal income tax withholding declarations for their workers, following specific guidelines set by the National Taxation Administration [12][13] - The article outlines the process for internet platform enterprises to assist workers in filing VAT and additional tax declarations, including identity verification and obtaining written consent from workers [16][17]

Core Points - The article provides a detailed guide on how to obtain tax payment certificates through the electronic tax bureau, emphasizing the steps involved in the process [2][3][4] Tax Payment Certificate Process - Users can log into the electronic tax bureau and navigate to the section for tax payment certificates, where they can input the required query conditions such as payment dates [2] - The system allows users to select the relevant tax payment information and generate the certificate in PDF format or for printing [3] Tax Filing Reminders - Important tax filing dates for various taxes, including value-added tax and personal income tax, are outlined for November 2025, indicating specific deadlines for different tax obligations [11][12] - The article highlights the responsibilities of internet platform enterprises in handling tax withholdings and filings for their workers, including the necessary procedures for compliance [14][15] Implementation Timeline - The new regulations regarding tax withholding and filing for internet platform workers will take effect from October 1, 2025, as per the announcement by the State Taxation Administration [18] Online Services - The article encourages taxpayers to utilize online services through the electronic tax bureau or its app for convenience, with options for remote assistance available if needed [20][21]

Financial Performance - H&R Block announced a 12% increase to its quarterly dividend in August[28] - The company repurchased 7.9 million shares for $400 million, retiring approximately 6% of outstanding shares[29] - H&R Block reaffirms its FY26 outlook with revenue projected between $3.875 billion and $3.895 billion, and adjusted EPS between $4.85 and $5.00[33] - The company anticipates an effective tax rate of approximately 25% for FY26[33] Strategic Initiatives - H&R Block is finalizing tax season plans, incorporating learnings from the previous year[12] - The company focuses on strengthening marketing messaging, personalizing experiences, and optimizing the sales funnel[15] - H&R Block aims to enhance the client experience in retail and DIY channels, reducing friction and increasing conversion from marketing demand[15] - Key products like Second Look, AI Tax Assist, Tax Pro Review, and Spruce are being leveraged to deliver value and differentiation[15] Market Focus - H&R Block is prioritizing growth among more complex, higher lifetime value filers[53] - The company aims to meet customers where they are, both digitally and in person, combining trusted human expertise with innovation[72]

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Avalara, Inc., the agentic tax and compliance leader, has found that 44% of polled U.S. lodging operators say they only feel “somewhat confident” their business is compliant with lodging tax rules, according to a new benchmark report — revealing an industry stretched thin by growing regulation and low preparedness for future tax changes. Click here to read the rest of the story.  Expand IA Newsletter Like what you're reading? Subscribe to our FREE newsletter and we'll deliver content like this directly to ...

Core Viewpoint - The article discusses the process of changing the financial responsible person in a company through the national unified electronic tax bureau without needing prior approval from market regulatory authorities [1]. Group 1: Changing Financial Responsible Person - Step 1: Log into the national unified electronic tax bureau, navigate to "Enterprise Business," and select "Tax Handling" → "Comprehensive Information Report" → "Identity Information Report" → "Tax-related Market Entity Identity Information Change" [2]. - Step 2: In the identity information change section, click "Add," select the change item as "Financial Responsible Person Name," and the system will prompt for additional information such as ID type, ID number, fixed phone, mobile phone, and email [2]. - Step 3: Enter the new information, confirm accuracy, check the change items, and click "Confirm" to complete the process [3]. Group 2: Additional Tax Reporting Information - The article mentions the addition of "Employee Compensation" and "Export Method" in the "Information on Preferential and Additional Reporting Matters" section, which taxpayers must accurately report [9]. - Taxpayers are required to supplement their reports based on the "Enterprise Income Tax Reporting Item Directory," which is published separately on the State Taxation Administration's website and updated according to policy changes [10]. Group 3: Adjustments in Tax Reporting - The article outlines adjustments in the prepayment tax calculation section, including the addition of items such as "Sales Expenses" and "Other Income" in the annual tax reporting form [13]. - It specifies that enterprises must report their pre-sale income from unfinished development products clearly, particularly for real estate development companies [15].

Group 1 - Taxpayers engaged in production and operation must report all bank account information to the tax authority within 15 days of opening or changing accounts [1] - The reporting can be done through the electronic tax bureau APP, specifically in the "Deposit Account Reporting and Tripartite Agreement Signing" module [1] - The process involves logging into the electronic tax bureau as a business entity and navigating to the relevant sections for reporting [3] Group 2 - After submitting the account information, taxpayers can view and download the "Taxpayer Deposit Account Report Form" [7][8] - The system allows for the signing of a tripartite agreement, which requires acknowledgment of the "Tax Payment Transfer Agreement" [3] - Taxpayers can also access credit information for tax-related professional service institutions through the electronic tax bureau [15][17]