Core Viewpoint - The article emphasizes the importance of declaring unbilled income in accordance with the tax regulations in China, highlighting the obligations and potential risks associated with non-compliance. Group 1: Tax Declaration Requirements - According to the "Interim Regulations on Value-Added Tax of the People's Republic of China," the tax obligation arises on the day the taxable sales occur, regardless of whether an invoice is issued or not [10]. - Taxpayers must accurately declare all sales income, including both billed and unbilled income, to determine eligibility for tax exemptions [14]. Group 2: Risks of Non-Compliance - Non-compliance with tax declaration can lead to severe penalties, including fines ranging from 50% to five times the amount of unpaid taxes, and potential criminal charges for tax evasion [11][12]. - Such actions can also result in a downgrade of the taxpayer's credit rating, affecting their ability to obtain invoices, participate in bidding, and apply for financing or subsidies [12]. Group 3: Small-Scale Taxpayer Guidelines - Small-scale taxpayers whose quarterly sales do not exceed 300,000 yuan are exempt from value-added tax and should report their sales accordingly [15]. - If quarterly sales exceed 300,000 yuan, they must fill out the appropriate sections of the tax declaration form to report taxable sales [18]. Group 4: Handling Unbilled Income - When issuing invoices for previously unbilled income that has already been declared and taxed, taxpayers should adjust their sales figures in the corresponding sections of the tax declaration form [19][21]. - For other tax types, there are no special rules for declaring unbilled income; taxpayers must follow the established guidelines for each tax type [24][25].

Group 1 - Taxpayers renting out properties need to update tenant information through the electronic tax bureau's property and behavior tax source collection and combined declaration module [2] - The process involves logging into the electronic tax bureau and navigating to the tax declaration and payment section [5] - Specific steps include accessing the property tax source information and modifying the rental details for the relevant property record [7]

Group 1 - The article discusses the process for individual business owners to apply for a tax reduction on personal income tax through the Natural Person Electronic Tax Bureau [2][5] - It highlights the steps to modify tax declaration information if the taxpayer qualifies for the individual business tax reduction but has not yet claimed it [2][4] - The article provides specific instructions on how to enter income totals and profit information in the tax declaration system [3][4] Group 2 - It mentions the importance of accurately reporting income and costs, including any capital gains or dividends from other business entities [3][4] - The article outlines the need to confirm the reduction nature and tax amount in the "Reduction and Exemption Details" section before finalizing the tax declaration [5] - It emphasizes the necessity of reviewing the tax reduction and any payable or refundable tax amounts before submitting the declaration [5]

欢迎扫描下方二维码关注： 飘税: 个人购买家庭唯一住房（家庭成员范围包 括购房人、配偶以及未成年子女，下同）: 面积为140平方米 面积为140平方米 及以下的,减按1% 以上的,减按1.5% 的税率征收契税; 的税率征收契税。 个人购买家庭第二套住房: 面积为140平方米 面积为140平方米 及以下的,减按1% 以上的,减按2% 的税率征收契税; 的税率征收契税。 家庭第二套住房是指已拥有 一套住房的家庭购买的第二套住房。 个人购买家庭第三套及以上住房: 税率3% 纳税人申请享受税收优惠的 应驻意: ● 应当向主管税务机关提交家庭成员 信息证明和房地产管理部门出具的纳税 人家庭房屋信息情况书面查询结果。 ● 具备部门信息共享条件的，纳税人 可授权主管税务机关通过信息共享方式 取得相关信息。 TARX 政策依据 ● 《中华人民共和国契税法》 ● 《中华人民共和国个人所得税法》 ● 《中华人民共和国城市维护建设税法》 ● 《财政部 税务总局 住房城乡建设部关于 促进房地产市场平稳健康发展有关税收 政策的公告》（财政部 税务总局 住房城 乡建设部公告2024年第16号) ● 《财政部 国家税务总局关于调整房地产交 ...

Core Viewpoint - The article discusses the consequences and penalties for tax-related violations by tax service providers, emphasizing the importance of compliance with tax laws and regulations to avoid negative credit implications and potential loss of business licenses [3][4][5]. Group 1: Tax Violations and Penalties - Tax service providers may face penalties for failing to comply with tax laws, resulting in clients underpaying taxes or fraudulently obtaining tax benefits, as per the Tax Collection and Administration Law of the People's Republic of China [4]. - Violations include issuing false opinions, using improper means to solicit business, and distorting tax policies, which can lead to being classified as a key regulatory target, resulting in credit score deductions and negative credit records [4][5]. - Serious violations may lead to public announcements of untrustworthiness, requiring joint tax business processing with clients at tax authorities, and potential revocation of business licenses [5]. Group 2: Compliance Requirements - Tax service providers must register their business properly; failure to do so may result in penalties and potential revocation of their business license by market regulatory authorities [3]. - The article outlines specific actions that can lead to penalties, including fraud, bribery, and other unethical practices that harm tax interests [4]. - Tax service providers are encouraged to maintain transparency and adhere to professional standards to avoid being classified as untrustworthy [5].

Group 1 - The article provides a step-by-step guide for taxpayers on how to modify their payment method in the electronic tax bureau if they have made an error during the payment process [2][3][7] - Taxpayers are instructed to close the incorrect payment interface and select "Payment Voucher Processing" to unlock the payment information that was previously locked due to unsuccessful payment [4][7] - After unlocking, taxpayers can return to the payment interface, reselect the payment information, choose the correct payment method, and complete the payment [7] Group 2 - The article mentions the importance of using the electronic tax bureau or its app for tax payments, highlighting that if online functions are insufficient, taxpayers can seek assistance from the "Yueyue" online service [25][26] - It emphasizes the need for taxpayers to complete real-name authentication through the electronic tax bureau before accessing certain services [27] - Taxpayers are encouraged to join the Shanxi Taxation WeChat enterprise account for tax knowledge and online service requests [28]

Core Insights - H&R Block, Inc. will report its fiscal 2026 first quarter results on November 6, 2025, after the market closes [1] - A conference call for analysts and investors will take place on the same day at 4:30 p.m. Eastern time to discuss the results and provide a business update [2] - The conference call will be available via webcast for media and the public, with a replay accessible for 90 days after the event [3] Company Overview - H&R Block, Inc. offers global tax preparation services, financial products, and small-business solutions, combining digital innovation with human expertise [4] - The company aims to assist clients in achieving optimal outcomes during tax season and improving their financial management through its mobile banking app, Spruce [4] - H&R Block supports small-business owners with services such as bookkeeping, payroll, advisory, and payment processing through its Block Advisors and Wave platforms [4]

Group 1 - The article discusses the different tax rates applicable to advertising placements, which can vary between 9% and 13% depending on the location and applicable policies [2] - It explains that advertisements placed on the exterior walls and internal elevators of office buildings are classified as "real estate operating lease services" due to their immovable nature [2] - The article also mentions that advertisements on buses, which move around on the streets, fall under "tangible asset operating lease services" [2] Group 2 - It clarifies that individuals renting out their own housing are exempt from paying stamp duty on rental contracts, as per the regulations from the Ministry of Finance and the State Administration of Taxation [9][11] - The article emphasizes that the exemption applies specifically to rental contracts signed by individuals for housing [11]

Group 1 - The article discusses various issues related to tax declaration and the electronic tax system, highlighting common problems users face when submitting tax-related information [1][2][3] - It emphasizes the importance of ensuring that tax identification and registration details are accurate to avoid errors during the submission process [2][3] - The article provides solutions for specific issues, such as delays in data synchronization and the need for tax type recognition by the tax authority [2][3] Group 2 - It mentions that the new electronic tax bureau currently supports tax refund applications only for the last three years, which may limit users' ability to claim older refunds [2][3] - The article outlines the necessity for users to verify their tax identification details with banks to ensure consistency and avoid validation failures [2][3] - It also addresses technical issues users may encounter, such as file format errors and data entry problems, suggesting specific software for opening CSV templates [3]

Core Viewpoint - The article provides a detailed guide on how to modify property tax source information through the electronic tax bureau when a rental contract is terminated and not renewed [2][4][9]. Group 1: Steps for Modifying Property Tax Information - Step 1: Log into the electronic tax bureau and navigate to "Tax Declaration and Payment" followed by "Property and Behavior Tax Source Collection and Combined Declaration" [2]. - Step 2: Click on "Property Tax" under the tax types and select "Tax Source Collection" [4]. - Step 3: Access the property tax source details interface and find the property record that needs rent modification, then click on "Taxable Details" [5]. - Step 4: Choose "Taxable Information (From Rent)" and click on the operation column to make changes [7]. - Step 5: Set the "Change Date" to the actual termination date of the contract and submit the changes [9]. Group 2: Information to be Updated - The taxable information includes rental income, rental area, and the identification number of the tenant [8]. - The original value of the rented property and the area should be updated to zero after the contract termination [9].