Tax Regulations Overview - The article discusses the taxation of various income types, including labor remuneration, manuscript remuneration, and royalties, with specific withholding tax rates applied [3] - Labor remuneration is subject to the personal income tax withholding rate table, while manuscript remuneration and royalties are subject to a flat withholding rate of 20% [3] Income Calculation for Specific Professions - For insurance agents and securities brokers, their commission income is classified as labor remuneration, calculated as the income excluding VAT minus 20% of expenses, and then included in the annual comprehensive income for tax calculation [3] - The business expenses for insurance agents and securities brokers are calculated at 25% of their income [3] Tax Withholding Methods - The article outlines that for full-time students receiving labor remuneration during internships, the withholding tax can be calculated using the cumulative withholding method as per the relevant tax regulations [4] - A new regulation effective from January 1, 2021, allows for simplified tax withholding for residents whose annual salary does not exceed 60,000 yuan, where no withholding is required until the threshold is exceeded [4] Internet Platform Tax Compliance - Internet platform companies are required to follow specific tax withholding and reporting procedures for individuals earning labor remuneration through their platforms, adhering to the cumulative withholding method [4]

12366是国家税务总局于2001年申请设立的全国统一纳税服务热线及服务标识，此前主要为纳税人缴费 人提供税费咨询、投诉受理等服务。 通告中说："为进一步便利广大纳税人缴费人和社会公众联系税务部门，自2025年11月21日起，将全省 税务部门政府信息公开电话、税务部门联系电话、税收违法行为举报电话、纳税咨询及纳税服务投诉电 话、纳税人端税务软件支持电话等对外公开电话统一为'12366'一个号码。其中，税务部门政府信息公 开电话、税务部门联系电话、税收违法行为举报电话在工作时间受理。" 长沙晚报掌上长沙11月20日讯（全媒体记者 周丛笑）今天，国家税务总局湖南省税务局发布通告，宣 布将全省税务部门对外公开电话统一为"12366"。 ...

据介绍，今年10月，该企业香港母公司将其取得的1亿余元股息，全部用于增资该企业。长沙市望城区 税务局第一时间启动"政策匹配机制"，向纳税人宣传再投资税收抵免政策。当月，税务部门配合商务部 门，就纳税人提交的相关资料进行核实，确认这笔1亿余元的再投资符合享受政策要求，形成税收抵免 额度600余万元。近日，该企业再次向香港母公司分配股息，应扣缴税款500万元符合再投资税收抵免条 件，随即税务部门为企业量身定制"全流程辅导方案"，成功助力该企业境外股东享受政策红利，这也是 湖南省首例享受该政策的案例。 长沙市税务局相关负责人表示，该项政策不仅优化了企业投资布局，更通过税收抵免政策节省了成本， 进一步增强了投资信心，更鼓励长期投资，以促进经济的可持续性发展。"长沙税务部门将持续优化"税 路通·湘连企"跨境税费服务品牌，利用大数据筛选适配政策，加强跨部门合作，为外资项目提供更精准 便利的涉税服务，为湖南对外开放和经济高质量发展注入持续动能。 长沙晚报掌上长沙11月17日讯（全媒体记者 周丛笑 通讯员 朱艳 王蓉） "感谢税务部门的专业辅导，我 们顺利完成了境外公司的税收抵免申报，享受到了500万元税款抵免，这笔资金将全 ...

Core Viewpoint - The article discusses the procedures for tax-related professional service institutions to act as agents for clients in invoice issuance, detailing two methods for authorization and application processes [2][4]. Group 1: Method One - Tax Professional Institution Initiates Application - Tax professional institutions can initiate the application process by logging into the electronic tax bureau and selecting the appropriate menus to manage agency services [2]. - The institution must input the client's unified social credit code and select the duration for the agency service before submitting the application [3]. - After submission, a confirmation task is sent to the client for approval [3][4]. Group 2: Method Two - Client Initiates Application - Clients can log into the electronic tax bureau and navigate to the agency management section to initiate the application process [4]. - The client must enter the tax professional institution's unified social credit code and select the agency service duration before submitting the application [5]. - Upon successful submission, a confirmation task is sent to the tax professional institution for their approval [5][6]. Group 3: Invoice Issuance Process - Once authorized, the tax professional institution can log into the electronic tax bureau to select the client for invoice issuance [7]. - The institution can then proceed to issue electronic invoices for the client [10].

Group 1 - The article discusses tax exemptions for individuals transferring their self-used housing for over five years, specifically for the family's only home [3] - For individuals purchasing their first home, a reduced deed tax rate of 1% applies for properties under 140 square meters, while a rate of 1.5% applies for properties above that size [3] - For the second home, the tax rate is reduced to 1% for properties under 140 square meters and 2% for those above [3] - The tax rate for the third home and beyond is set at 3% [3] Group 2 - Taxpayers must submit proof of family member information and a written inquiry result regarding their housing situation from the local real estate management department to enjoy tax benefits [3] - If information sharing conditions are met, taxpayers can authorize the tax authority to obtain relevant information through shared channels [3] - In cases where information sharing is not possible, taxpayers must submit a "Tax Proof Commitment" and bear legal responsibility for the truthfulness of their commitments [3] Group 3 - The article warns about the risks associated with developers and intermediaries collecting and handling deed taxes, including financial, legal, information, and rights risks [3] - Specific risks include the potential misappropriation of tax payments, legal liabilities for tax evasion, information leaks, and missing out on tax benefits [3] - It emphasizes that self-reporting of deed tax is the safest approach [3]

Group 1 - The article discusses the procedures for correcting prepayment declarations of value-added tax and corporate income tax for cross-regional taxpayers [2][14]. - It outlines three scenarios for correcting prepayment declarations of value-added tax and additional taxes, emphasizing that if the tax has been paid and a formal declaration has been made, corrections are not supported [2][14]. - The article provides detailed steps for taxpayers to follow when they need to correct their prepayment declarations, including logging into the electronic tax bureau and selecting the appropriate options [4][8][10][11][13]. Group 2 - The article also addresses the process for handling incorrect prepayments of corporate income tax, including steps for making additional payments or applying for refunds [14]. - It specifies that corporate income tax prepayments do not require a declaration form, and outlines the steps for both underpayment and overpayment situations [14].

Core Points - The article discusses the new features of the electronic tax bureau's query function, specifically the ability to export tax declaration forms with the tax authority's electronic seal [1][2][3] Group 1: Exporting Tax Declaration Forms - The asynchronous download mode supports the addition of an electronic seal, while the synchronous export mode does not [2][5] - The exported declaration forms are stamped with the tax authority's special business seal, which holds equivalent legal validity [3] - Only specific forms that contain keywords like "受理税务机关(章)" or "税务机关(盖章)" will be stamped; forms without these keywords will not receive a seal [8] Group 2: Steps for Exporting Forms - To export a declaration form with a seal, users must navigate through the electronic tax bureau, selecting the appropriate options and waiting for a download link after 10 minutes [10][11] - If the download window is closed, users can return to the account query module to access the form download section [6]

Core Viewpoint - H&R Block (HRB) has faced significant selling pressure, resulting in a 10.2% decline in stock price over the past four weeks, but analysts anticipate better earnings than previously expected, indicating potential for recovery [1]. Group 1: Technical Analysis - The Relative Strength Index (RSI) is utilized to determine if HRB is oversold, with a current RSI reading of 29.09 suggesting that selling pressure may be exhausting, paving the way for a potential rebound [2][5]. - RSI serves as a momentum oscillator that measures price movement speed and change, oscillating between zero and 100, with values below 30 indicating oversold conditions [2][3]. Group 2: Fundamental Analysis - There is a consensus among sell-side analysts that earnings estimates for HRB have increased by 0.1% over the last 30 days, which typically correlates with price appreciation in the near term [7]. - HRB holds a Zacks Rank 2 (Buy), placing it in the top 20% of over 4,000 ranked stocks based on earnings estimate revisions and EPS surprises, further supporting the stock's potential for a turnaround [8].

Group 1 - The article discusses the definition and scope of telecommunications services, which include both basic and value-added services [2][3] - Basic telecommunications services involve providing voice call services through various networks such as fixed, mobile, satellite, and internet, as well as leasing or selling bandwidth and wavelength [4][5] - Value-added telecommunications services encompass services like SMS and MMS, electronic data transmission, information application services, and internet access, utilizing various networks including fixed, mobile, satellite, and cable TV networks [6][7] Group 2 - The article outlines the tax credit evaluation cycle for taxpayers, which is set to be one calendar year, and specifies that entities that have not completed a full evaluation year since their first tax-related activity will not participate in the current evaluation [15][16] - It explains that if a business initially qualifies for small and micro enterprise tax benefits during prepayment but later exceeds the qualifying criteria, it must make up the tax difference during annual settlement [17][18] - The article emphasizes the importance of verifying compliance with tax benefit conditions during annual settlement to ensure proper reporting and compliance [19]

Group 1 - The article discusses various services and goods subject to different tax rates, including sales of intangible assets, real estate, and transportation services [2][3] - It outlines the categories of services that are applicable for a 6% tax rate, such as telecommunications and real estate leasing [2] - The article emphasizes the importance of tax credit ratings for businesses, particularly the A-level rating, which is publicly available and incentivized by tax authorities [10][11][14] Group 2 - The process for businesses to check their tax credit rating is detailed, including steps to access the National Taxation Bureau's website and input necessary information [12][14] - The article highlights the significance of maintaining a good tax credit rating for businesses seeking partnerships and contracts [9][10] - It mentions that the A-level tax credit rating is updated monthly and is crucial for businesses to understand their standing in the market [11][14]