Core Insights - The U.S. government shutdown has entered its second week with no end in sight, causing economic impacts to spread from initial sectors to broader areas [1] - Over 250,000 federal employees missed their paychecks this week, with an additional 2 million expected to face similar issues next week [1] - Economists estimate that the shutdown will reduce U.S. GDP by 0.1 to 0.2 percentage points for each week it continues [1] Group 1: Service Disruptions - Air travel has been significantly affected, with over half of flight delays attributed to air traffic controller shortages [2] - The U.S. Travel Association estimates a weekly loss of $1 billion in spending due to the shutdown [2] - The IRS has cut nearly half of its workforce, impacting taxpayer services, with approximately 34,000 employees on leave [2] Group 2: Agency Strategies - Agencies are employing a "rolling shutdown" strategy, recalling or laying off employees as needed to balance conflicting legal requirements [3] - The EPA has begun issuing furlough notices, with nearly 90% of its employees expected to be on leave [3] - The Department of Homeland Security plans to recall nearly 1,800 employees, primarily from senior management and border protection [3] Group 3: Economic Data Disruptions - The shutdown has led to significant delays in government data releases, complicating economic assessments [4] - The Labor Department has postponed the release of last week's employment report, and other key economic indicators face delays [4] - The lack of official data is creating blind spots for the Federal Reserve and private forecasting institutions [4] Group 4: Political Dynamics - Historical patterns suggest that severe impacts on travelers, taxpayers, and military personnel typically push Congress to resolve funding deadlocks [6] - The current administration is attempting to leverage the shutdown to exert pressure on Democratic districts by threatening layoffs of federal employees [6] - The White House has indicated potential large-scale layoffs, which could further strain already reduced agency capacities [6]

Group 1 - The article introduces a series of promotional and educational products called "First Lesson for New Businesses" aimed at helping new taxpayers understand tax matters and procedures [2] - It emphasizes the importance of using the national standardized electronic tax bureau for tax-related processes [5] - The article outlines the features of the "Taxpayer Interaction Service," including intelligent consultation, human interaction, and the ability to leave messages or make appointments for assistance [5] Group 2 - The article discusses a tax refund policy for individuals selling their homes and purchasing new ones within a specified timeframe, specifically from October 1, 2022, to December 31, 2025 [10] - It details the conditions for tax refunds, including that the sale and purchase must occur within the same city and that the taxpayer must be directly related to the new property [14][15] - The policy is based on official announcements from the Ministry of Finance and the State Taxation Administration regarding support for residents purchasing new homes [18]

Core Viewpoint - The article discusses the differences in tax invoice issuance for second-hand vehicle sales between general taxpayers and small-scale taxpayers, highlighting the implications for tax treatment and revenue for businesses [3]. Group 1: General Taxpayer (A Company) - A general taxpayer can issue a regular invoice when selling used fixed assets and is subject to a reduced VAT rate of 2% instead of the standard 3% [5][6]. - The calculation for the taxable amount under the reduced rate is as follows: Sales Amount = Tax-inclusive Sales ÷ (1 + 3%), Taxable Amount = Sales Amount × 2% [8]. - A general taxpayer has the option to forgo the reduced rate and pay VAT at the standard rate of 3%, allowing them to issue a special VAT invoice [8][11]. Group 2: Small-Scale Taxpayer (B Company) - A small-scale taxpayer can sell used vehicles at a reduced VAT rate of 1% and is allowed to issue a special VAT invoice [12]. - The applicable regulations for small-scale taxpayers regarding VAT reductions are outlined in recent announcements from the Ministry of Finance and the State Taxation Administration [12].

Group 1 - The article provides a step-by-step guide for enterprises to log into the new electronic tax bureau and file environmental protection tax declarations [2][3][4] - It details the process of selecting tax types, specifically the environmental protection tax, and how to fill in the necessary information regarding pollution sources [3][4][5] - The article emphasizes the importance of accurately reporting pollution control measures and the automatic calculation of pollution equivalents based on the provided data [6][9][10] Group 2 - It outlines the requirements for businesses to qualify as tax refund stores for overseas travelers, including having general VAT taxpayer status and a good tax credit rating [16][18] - The article explains the process for businesses to apply for registration as a tax refund store, including the necessary documentation and conditions [19][20] - It also describes the procedures for changing or canceling the registration of a tax refund store, including the timeline for notifying tax authorities of any changes [26][28]

中新经纬版权所有，未经书面授权，任何单位及个人不得转载、摘编或以其它方式使用。 关注中新经纬微信公众号(微信搜索"中新经纬"或"jwview")，看更多精彩财经资讯。 来源：中国新闻网 编辑：董文博 广告等商务合作，请点击这里 本文为转载内容，授权事宜请联系原著作权人 今年近10万名旅客在上海办理离境退税业务 中新网上海10月1日电 (记者 殷立勤)记者10月1日从国家税务总局上海市税务局获悉，上海已推出离境 退税"掌上办"服务平台，并在浦东、黄浦、静安等地部分退税商店试运行，在全国范围内率先实现购物 开单、海关验核、退税到账等离境退税全流程线上办理，推动上海离境退税服务进入无纸化阶段。 "掌上办"服务平台是一个移动端的H5应用，提供中、英、日、韩等多语言操作界面，境外旅客在退税 点扫码，或者输入网址(https://taxrefund.sheca.com/login)进入平台，通过手机号或邮箱即可快速注册。 旅客不用再现场等候办税，可以在"掌上办"平台自主申请。 目前，"掌上办"服务平台可实时查询跟踪退税办理进度，并支持口岸离境退税和"即买即退"两种模式。 如选择在口岸退税，境外旅客可对海关验核通过的《退税 ...

Core Viewpoint - The article provides a detailed guide on how to manage tripartite agreements through the electronic tax bureau, including signing, modifying, terminating, and downloading agreements. Summary by Sections Tripartite Agreement Signing - After signing a tripartite agreement in the electronic tax bureau, users can modify, terminate, void, or download the agreement through the designated module [2]. Operation Steps - Users must log in to the electronic tax bureau, navigate to "Tax Handling" and then to "Comprehensive Information Report" to access the tripartite agreement signing section [4]. Agreement Status Management - Agreements with a status of "verified" allow for modification, termination, and downloading, while those with a "verification failed" status allow for modification, voiding, and downloading [5]. Modifying Tripartite Agreements - For verified agreements, users can click "Modify" to access the modification interface, where they can change details such as the deduction flag and save the changes [6][7]. Terminating Agreements - Users can terminate agreements with a verified status by clicking "Terminate," which will stop the system from deducting taxes through that account [9]. Voiding Agreements - Agreements that have failed verification or are unverified can be voided, allowing users to initiate a new tripartite agreement [9]. Downloading Agreements - Users can download the tripartite agreement by clicking the "Download" button [11].

Core Viewpoint - The article provides a detailed guide on how to navigate the new electronic tax bureau for tax declaration and payment, specifically focusing on the environmental protection tax process. Group 1: Tax Declaration Process - Users can log into the new electronic tax bureau by entering their business identification details and personal credentials [2] - After logging in, users should navigate to the "Tax Declaration" section to begin the process [4] - The process includes selecting the environmental protection tax and entering relevant company information [5][6] Group 2: Environmental Protection Tax Details - Users must fill in details such as the pollution discharge permit and emission point information in the environmental protection tax source information section [5] - The system allows for automatic filling of pollution coefficients based on industry standards, which simplifies the data entry process [6][8] - After completing the data entry, users can save the information and proceed to the tax declaration calculation interface [9][10] Group 3: Tax Calculation and Submission - The tax declaration calculation involves selecting the appropriate pollution coefficients and entering the calculation base to determine the tax amount owed or refundable [11] - Users can submit the environmental protection tax declaration after completing the calculations [11]

Group 1 - The article discusses the tax policies aimed at supporting self-employed veterans and key groups in entrepreneurship and employment [11][12] - It highlights the definition of enterprises eligible for tax benefits, including limited liability companies, joint-stock companies, sole proprietorships, and partnerships [11][12] - The article outlines the specific tax deductions available for these enterprises, including VAT, urban maintenance and construction tax, education fees, and local education fees, while noting that individual sole proprietorships and partnerships do not pay corporate income tax [12] Group 2 - The article references the announcement from the Ministry of Finance and the State Taxation Administration regarding the improvement of VAT refund policies for certain industries, including manufacturing and real estate [14][15] - It specifies the criteria for taxpayers in the manufacturing and real estate sectors to qualify for VAT refunds, including sales revenue proportions and the calculation methods based on sales over a 12-month period [14][15] - The article emphasizes that pre-sale payments for real estate projects are included in the sales revenue calculations for VAT refunds, and outlines the conditions under which these calculations are made [15]

Group 1 - The article provides a detailed guide on how to apply for an invoice quota adjustment, emphasizing the importance of accurate information and documentation submission [4][5]. - It outlines the steps involved in the application process, including filling out the application information, submitting it, and checking the review status [5][6]. - The article stresses that compliance with tax regulations is crucial for maintaining corporate credibility and that proper invoice quota applications can facilitate efficient business operations [5]. Group 2 - The article mentions specific conditions for real estate development enterprises to apply for a refund of newly added input tax credits, including a comparison with previous periods [14][15]. - It states that if the newly added input tax credits are greater than zero for six consecutive months, the enterprise can apply for a refund of 60% of the new added input tax credits from the sixth month [16].

Core Viewpoint - The National Taxation Administration emphasizes the importance of legal compliance in tax matters, promoting a fair and just tax environment while cracking down on tax evasion and fraud [1][2] Group 1: Tax Compliance and Enforcement - The tax authorities have been actively promoting legal tax practices and have taken strict measures against tax evasion, fostering a culture of compliance among businesses [1] - Over 300 tax-related illegal cases have been exposed this year, including issues in high-risk sectors such as gas stations and online streaming, demonstrating the commitment to maintaining a fair tax order [1] - The concept that "compliance protects beneficial development, while tax evasion is punishable by law" is gaining traction as a societal consensus [1] Group 2: Reporting and Investigation - From January to August 2025, over 1,000 tax-related reports were investigated, with no issues found in many cases, highlighting the tax authority's commitment to addressing false and malicious reports [2] - The tax authorities aim to create a supportive environment for compliant businesses while ensuring that tax evaders have no escape [2] - Future efforts will focus on enhancing the tax reporting environment to protect lawful operators and ensure fair tax practices [2]