Group 1 - The article addresses an issue faced by taxpayers when submitting VAT and additional tax declarations, specifically regarding the selection of the "reduction policy applicable entity" in the declaration form [1] - It provides a solution by advising taxpayers to click the "reset" button to retrieve pre-filled data, allowing them to select whether they qualify for the "six taxes and two fees" reduction policy based on their business situation [1] Group 2 - The source of the information is identified as the Shanxi Taxation Bureau's tax promotion platform [2] - The article emphasizes that the platform is a non-official resource created for learning purposes and that the content is not a standard for actual tax declaration [4] - It encourages readers to engage in sharing learning experiences and emphasizes the importance of accurate service from the tax authority [5]

Core Viewpoint - The article emphasizes the importance of compliance, integrity, and professionalism in the provision of tax-related services by tax service institutions and personnel, outlining both mandatory actions and prohibitions to ensure lawful and ethical practices [1][3]. Summary by Sections Compliance and Professional Standards - Tax service institutions and personnel must adhere to principles of independence, objectivity, and fairness while providing services, ensuring compliance with laws and regulations [1]. - Institutions are required to maintain accurate records and provide truthful information in tax documents, including invoices and service agreements [1][2]. Mandatory Actions - Tax service institutions must report their basic information to tax authorities before providing services and keep this information updated [1]. - They are required to conduct tax law education for clients to enhance tax compliance [1]. - Institutions must ensure that all services provided are in accordance with the relevant tax classification codes when issuing invoices [1]. Prohibited Actions - Institutions are strictly forbidden from providing illegal benefits such as bank accounts or invoices that could lead to tax evasion or fraud [3]. - Engaging in deceptive practices, such as bribery or misleading advertising, is prohibited [3]. - Institutions must not interfere with the duties of tax authorities or misrepresent tax policies [3]. Regulatory Framework - The article references several key regulations, including the "Tax Collection and Administration Law Implementation Rules" and the "Interim Measures for the Management of Tax Professional Services" [3]. Professional Development - Tax service personnel are encouraged to participate in ongoing education and training to maintain their professional competence [1].

Group 1 - The article provides a step-by-step guide for companies to modify employee roster information when enjoying the VAT refund policy for employing disabled individuals [1] - The process includes logging into the electronic tax bureau, accessing the employee roster collection feature, editing existing information, and confirming changes [1] - Companies can also delete employee roster entries if necessary, with a confirmation step to ensure successful deletion [1]

Group 1 - The article provides a step-by-step guide on how to cancel a completed tax declaration through the electronic tax bureau [3][4][5] - It outlines the process for confirming invoice selection and managing tax-related tasks within the digital platform [5][6] - The article emphasizes the importance of selecting the correct tax period for refunds and adjustments [7][8][9] Group 2 - The article mentions the functionality of changing the tax period for deductions and the necessary steps to complete this process [6][9] - It highlights the system's user interface and the prompts that guide users through the tax adjustment process [8][9] - The article encourages users to engage with the tax bureau's digital services for efficient tax management [10][13]

Core Viewpoint - The article discusses the upcoming deadlines for various tax-related submissions and the importance of timely compliance for taxpayers in Shanxi Province [3][4]. Group 1: Tax Submission Deadlines - The article outlines specific deadlines for different tax submissions, including the value-added tax and corporate income tax, emphasizing the need for timely filing to avoid penalties [3]. - Key deadlines include: - Value-added tax submissions due by July 15, 2025 [3]. - Corporate income tax submissions for resident enterprises due by March 11, 2025 [3]. Group 2: Social Insurance and Other Tax Services - The article highlights the services available for social insurance fee confirmation and annual reporting, indicating a structured approach to managing social insurance obligations [3]. - It mentions the ability to query three-party agreements related to social insurance fees, which can streamline the compliance process for businesses [3].

欢迎扫描下方二维码关注： 操作步骤 第一步 、登录电子税务局，点击【我要办税】-【税费申报及缴纳】-【简易确认式申报】功能菜单。 第二步 、系统自动判断纳税人是否符合简易确认式申报规则，若符合，系统自动进入税费种选择导航页面。系统将默认勾选纳税人可申报的税 种，纳税人可根据实际情况进行选择调整；纳税人选择完毕后，点击【去办理】，进入税费试算界面。 第三步 、系统根据纳税人的特征信息自动展示纳税人选择税费种的本期应补退税额合计、经营情况、享受优惠情况等数据。纳税人需对预填内 容进行确认。 有"待填报"税费种的，还需对"待填报"税费种进行数据补录。如与实际经营情况不符，可在经营情况栏次直接修改，如需进入申报表填表界 面，点击"各税费种名称"，进入填表式申报模式，填写完成后，点击【下一步】进入申报确认页面。 第四步 、申报确认页面详细展示了纳税人所选税费种的应纳税额、本期应补退税额等信息供纳税人确认。纳税人若需要查看报表，可点击【查 看报表】按钮，确认无误后，点击【申报提交】进行申报。 | 身 会国统一规范电子联务局 6000 | | | | @ Call Really | | --- | --- | --- | ...

Market Overview - The market is currently at an all-time high, with speculative stocks that lack profits experiencing significant increases in value [1] - Conversely, more stable companies are not receiving the same level of investor interest [1] Investment Strategy - A long/short partnership approach is suggested, emphasizing the importance of fundamental analysis and skepticism towards pro-forma figures declared by companies [2] Analyst Position - The analyst holds a beneficial long position in the shares of HRB, indicating a personal investment interest in the company [3]

Group 1 - The article discusses various tax-related issues faced by businesses, including the need for proper registration and documentation for tax filings [2][3] - It highlights the importance of completing prior tax declarations before proceeding with new filings, particularly in cases of export tax [2][3] - The article emphasizes the necessity for businesses to resolve any discrepancies or issues flagged by the tax authority to avoid complications in future submissions [3] Group 2 - It mentions that businesses must ensure their representatives are properly registered to access electronic tax services [3] - The article outlines the process for handling multiple tax credit data entries, indicating that businesses should consult with tax authorities for resolution [3] - It also addresses the challenges faced by businesses in claiming tax exemptions, particularly for disability-related benefits, and the need for verification with tax authorities [3]

Core Viewpoint - The article discusses the various types of tax-related professional services and the procedures for issuing invoices in compliance with tax regulations [4][5]. Group 1: Types of Tax-Related Professional Services - Tax-related professional services include: 1. Tax declaration agency 2. General tax consultation 3. Professional tax advisory 4. Tax compliance planning 5. Tax-related certification 6. Tax situation review 7. Other tax matters agency 8. Other tax agency services [4]. Group 2: Invoice Issuance Procedures - The process for tax-related professional service institutions to issue invoices includes: 1. Logging into the electronic tax bureau and selecting the appropriate business module [5]. 2. Entering the invoice issuance page and choosing the type of invoice to issue, either electronic or paper [5]. 3. Filling in the necessary billing information, including buyer and seller details, and selecting the correct tax classification code [5]. 4. Completing the invoice issuance by confirming all information and clicking the issuance button [5]. Group 3: Invoice Categories Corresponding to Services - The article outlines the invoice categories corresponding to various tax-related services, such as: 1. Tax declaration agency corresponds to tax declaration agency invoices 2. General tax consultation corresponds to general tax consultation invoices 3. Professional tax advisory corresponds to professional tax advisory invoices 4. Tax compliance planning corresponds to tax planning invoices 5. Tax-related certification corresponds to tax-related certification invoices 6. Tax situation review corresponds to tax situation review invoices 7. Other tax matters agency corresponds to other tax matters agency invoices 8. Other tax agency services corresponds to other tax services invoices [6]. Group 4: Regulatory Reference - The article references the "Management Measures for Tax-Related Professional Services (Trial)" issued by the State Administration of Taxation, emphasizing the importance of compliance in issuing invoices [4][6].

Core Viewpoint - The article provides a detailed guide on how to use the Natural Person Electronic Tax Bureau for tax declaration, specifically focusing on the process of collecting personnel information and submitting prepayment tax declarations for individual income tax [4][6][10]. Group 1: Personnel Information Collection - Users must log into the Natural Person Electronic Tax Bureau and navigate to the "Withholding" module to collect personnel information, ensuring all details are accurate before submission [4]. - The system requires confirmation of successful submission of personnel information before proceeding with tax declaration operations [4][6]. Group 2: Prepayment Tax Declaration - The system automatically retrieves personnel information that has been successfully submitted when users click on "Operating Income" and then "Prepayment Tax Declaration" [6]. - Users need to fill in total income and profit information, and can edit tax exemption details as necessary [8][10]. Group 3: Tax Exemption Details - The article outlines the process for entering tax exemption details, including the total amount of tax exemptions and specific items eligible for exemption [9]. - It highlights various categories of tax exemptions, such as those for disabled individuals and certain types of income [9]. Group 4: Submission and Status Tracking - Users can submit their tax declarations and check the status of their submissions, ensuring all required information is complete before finalizing [10]. - The article emphasizes the importance of verifying the tax period and ensuring all data is accurate to avoid issues with tax compliance [10].