Financial Performance - H&R Block reported fourth-quarter earnings of $2.27 per share, missing the analyst consensus estimate of $2.83 per share [1] - The company reported quarterly sales of $1.111 billion, exceeding the analyst consensus estimate of $1.075 billion [1] Future Guidance - For FY2026, H&R Block expects adjusted EPS of $4.85-$5.00 per share, below market estimates of $5.25 [2] - The company anticipates revenue of $3.875 billion to $3.895 billion, compared to projections of $3.725 billion [2] Strategic Initiatives - The CEO highlighted meaningful progress in the company's transformation journey, emphasizing strong revenue growth, disciplined capital allocation, and innovation in client offerings [3] - Future efforts will focus on engaging clients with complex needs, expanding small business reach, and leveraging technology and AI for enhanced business efficiencies [3] Stock Performance - Following the earnings announcement, H&R Block shares fell 4.8% to trade at $49.03 [3] Analyst Ratings - Goldman Sachs analyst maintained a Sell rating and lowered the price target from $54 to $48 [6] - Barrington Research analyst maintained an Outperform rating and reduced the price target from $70 to $62 [6]

Core Points - The article discusses the launch of a new "immediate refund" service for outbound tax refunds at multiple airports in Sichuan, Chongqing, Shaanxi, and Yunnan provinces, coinciding with the 12th World Games in Chengdu [1] - This service allows international travelers to shop at designated stores in Sichuan and choose from five airports for customs verification upon departure, enhancing convenience for travelers [1] - The collaboration between tax authorities from the four regions aims to streamline the tax refund process and improve service standards, thereby expanding the coverage of the "immediate refund" service [1] Summary by Categories - **Service Launch**: The "immediate refund" service is officially launched, allowing travelers to receive tax refunds immediately upon purchase [1] - **Airport Options**: Travelers can choose from Chengdu Tianfu International Airport, Chongqing Jiangbei International Airport, Xi'an Xianyang International Airport, Kunming Changshui International Airport, and Lijiang Sanyi International Airport for customs verification [1] - **Collaboration**: The tax departments of Sichuan, Chongqing, Shaanxi, and Yunnan have worked together to ensure the interoperability of information systems and unify service standards [1] - **Event Context**: The service is introduced as part of the preparations for the Chengdu World Games, aiming to provide a flexible tax refund solution for inbound travelers during the event and beyond [1]

Core Viewpoint - The Shaanxi Provincial Taxation Bureau is actively implementing measures to support the "Three-Year" initiative and tackle key challenges in various sectors, focusing on enhancing taxpayer services and promoting economic growth through targeted tax policies [1][2][3][4] Group 1: Taxpayer Support Initiatives - The Shaanxi Taxation Bureau has introduced 20 measures to assist taxpayers and businesses, aiming to alleviate their burdens and enhance service quality [1] - The bureau has provided 896 million policy notifications to 560,000 taxpayers, facilitating the rapid enjoyment of tax benefits [1] - A total of 1.4 million instances of differentiated support have been provided to small and micro enterprises and individual businesses [4] Group 2: Service Optimization - The establishment of 80 "Tax Service Stations" has served over 6,000 key groups, enhancing taxpayer satisfaction [2] - Nearly 97% of tax-related matters and 99% of tax declarations are now processed online, improving efficiency [2] - A new service model for vehicle registration has been implemented, allowing for a streamlined process that combines tax payment and vehicle registration [2] Group 3: Employment and Economic Support - Over 559 million small and micro enterprises benefited from tax reductions exceeding 10 billion yuan, with 62,230 taxpayers receiving 2.44 billion yuan in employment support for disabled individuals [4] - Tax incentives for key groups in entrepreneurship and employment have exceeded 100 million yuan in the first five months of the year [4] - Personal income tax deductions have provided 8.4 billion yuan in relief to 3.51 million individuals, with a year-on-year increase in both beneficiaries and tax relief amounts [4]

Group 1 - The core viewpoint is that the Shaanxi tax authorities are actively developing a comprehensive service system for small and micro enterprises throughout their lifecycle, focusing on policy enlightenment and support for new businesses [1][2] - In 2023, over 100,000 newly established small and micro enterprises have participated in the "First Class for Opening" initiative, which aims to help them navigate their initial phase effectively [1][2] - The "First Class for Opening" program includes pre-class needs assessment, in-class detailed instruction, and post-class follow-up to ensure that new businesses understand tax declaration and related policies [2][3] Group 2 - To address the challenges faced by small and micro enterprises in accessing policies and benefits, the Shaanxi tax authorities have launched the "Tax Benefits to the Community" initiative, which proactively brings services to enterprises [3] - The initiative includes setting up "tax service stations" in communities to provide face-to-face policy guidance and support, enhancing the accessibility and precision of tax services [3] - From January to June 2023, the Shaanxi tax authorities facilitated 152,700 small enterprises and individual businesses in obtaining loans totaling 125.747 billion yuan, representing a year-on-year increase of 10.45% [3] Group 3 - The Shaanxi tax authorities plan to continue focusing on the effective implementation of policies and rapid response to service requests, aiming to enhance support for the growth of small and micro enterprises [4]

Group 1 - The article outlines the procedures for tax-related professional service institutions to use the electronic tax bureau for client business, including the need to collect service agreements and bind agency identities for new clients [2][3] - It details the steps for the client taxpayer to log into the electronic tax bureau and authorize the agency to handle tax matters, ensuring that the information is correct before granting authorization [3] Group 2 - The article provides information on the cultural industry development fee, which is a government non-tax revenue collected to promote the healthy development of cultural services, specifically targeting advertising and entertainment services [12][13] - It specifies the entities required to pay the cultural industry development fee, including advertising media units and individuals providing entertainment services within the People's Republic of China [13] - The calculation for the payable amount is defined as the billing sales amount multiplied by 3% [15] - It mentions tax exemptions for small-scale taxpayers with monthly sales not exceeding 20,000 yuan, as well as a reduction policy for the cultural industry development fee from January 1, 2025, to December 31, 2027 [18][19]

Core Viewpoint - The article discusses the credit rating system for tax-related professional service institutions in Heilongjiang Province, detailing the incentives and management measures based on different credit levels. Group 1: Credit Rating Levels and Incentives - Institutions with TSC5 level receive incentives such as a green channel for tax services and public recognition on official platforms [2][3] - TSC4 and TSC3 level institutions are subject to normal management and may receive selective incentives based on credit score changes [2] - TSC2 and TSC1 level institutions face stricter management, including increased scrutiny and risk alerts to their clients [2][3] Group 2: Querying Credit Scores - Institutions and personnel credit scores can be checked through the tax bureau's website or personal income tax app by entering relevant details [3][4] - The tax bureau provides multiple pathways for querying credit information, ensuring transparency for stakeholders [4][5] Group 3: Improving Credit Scores - Institutions can enhance their credit scores by accurately reporting their information and maintaining compliance with tax regulations [5][6] - Specific actions such as timely submission of annual reports and maintaining good client relationships can lead to additional credit points [6][7] Group 4: Common Points of Deduction - Institutions face deductions for failing to report changes in their information or for not adhering to service agreements [5][6] - Violations of tax laws or administrative regulations can lead to significant penalties and potential loss of credit status [7][8]

Core Viewpoint - The article discusses the reasons why taxpayers may not find the "invoice business handling" module in the electronic tax bureau, highlighting the need for proper registration and permissions for electronic invoices [1][2]. Group 1: Reasons for Missing Invoice Module - Reason one: Taxpayers have not registered the electronic invoice types. They need to apply for the invoice type by navigating to "Invoice Usage" and submitting the necessary information [1]. - Reason two: The current identity of the handling personnel lacks invoice issuance permissions. Taxpayers must log in as the legal representative or financial responsible person to manage permissions [2]. Group 2: Application Process - Taxpayers can select the electronic invoice type and submit the application for registration through the electronic tax bureau [1]. - To modify personnel permissions, users must access the "Personnel Permission Management" section and enable the invoice business function for the relevant staff [2].

Core Viewpoint - The article provides guidance on how newly established enterprises can identify and report their tax obligations through the electronic tax bureau system, specifically focusing on the process for recognizing additional tax types that may need to be declared [1][3]. Group 1: Tax Reporting Process - Newly established enterprises can check for corporate income tax types using the electronic tax bureau's "Taxpayer Information Query - Tax Type Recognition Information" feature [1]. - To report additional tax types, users must log into the electronic tax bureau, navigate to "Tax Reporting" and then to "Comprehensive Information Report" to access the "Tax Types to be Reported" section [3]. - After entering the "Tax Types to be Reported" interface, users can select "Supplement Tax Types" and then "Add" to choose the tax type category and reporting period before submitting the application [3]. Group 2: Additional Information - The article emphasizes the importance of using the electronic tax bureau for tax reporting and provides a step-by-step guide for users to follow [3]. - It encourages users to utilize online services for tax inquiries and submissions, highlighting the convenience of remote assistance through the electronic tax bureau [13][14].

Group 1 - The retail price threshold for luxury passenger cars and light commercial vehicles has been set at 1.3 million yuan (excluding VAT) and above, which has been abolished [3] - For various power types (including pure electric and fuel cell vehicles), the retail price threshold is set at 900,000 yuan (excluding VAT) and above, with new regulations stating that luxury electric and fuel cell vehicles without cylinder capacity will only be taxed at the retail stage [3] - The sale of second-hand luxury cars will not be subject to consumption tax [4] Group 2 - The definition of second-hand cars includes vehicles that have completed registration and are traded before reaching the national mandatory scrapping standard [5] - The new tax regulations will take effect on July 20, 2025 [5] - The retail sales amount is defined as the total price and additional fees charged by the taxpayer related to the car purchase, including fees for accessories and services [5]

近日，南阳市卧龙区税务局成功完成南阳市全首例非居民企业间接转让中国居民企业股权所得税款跨境入 库，标志着跨境税收服务实现新突破。该业务涉及境外企业通过转让境外控股公司股权间接转让境内应税财 产，最终入库企业所得税款四十余万元，为后续同类业务提供了完整操作路径。 据悉，本次业务源于一家知名咨询机构代理的境外客户跨境税务申报需求。根据《国家税务总局关于非居民 企业间接转让财产企业所得税若干问题的公告》（国家税务总局公告2015年第7号），非居民企业间接转让中 国应税财产需按直接转让原则征税。本次业务在卧龙区税务局收入核算股统筹下，由王村税务分局牵头组成 工作团队，主动对接河南省税务局、南阳市税务局、郑州市经开区税务局等具备跨境税业务经验的单位，系 统学习跨境税款结算、申报受理及国库对账等操作要点，厘清政策执行口径，最终在南阳市中国银行的协同 办理下，在卧龙区办税服务厅成功完成了全市首例跨境缴税转账业务。 本次申报的顺利完成，为今后卧龙区税务局开展该项业务积累了工作经验，也提供了跨境税收服务的"南阳样 本"，目前已有两笔同类业务进入办理流程，涉及间接转让境内资产规模持续扩大。随着国际税改推进，跨境 税源管理成为优化 ...