Core Viewpoint - The article provides a compilation of frequently asked questions regarding cross-border payment issues and responses from the Ningbo Taxation Bureau, aimed at helping taxpayers understand the requirements for foreign payments. Group 1: Cross-Border Payment Regulations - Domestic institutions hiring foreign lawyers for legal consulting services must register for foreign payment if paying fees to overseas bank accounts [1] - Payments under $50,000 do not require declaration or taxation for domestic institutions and individuals [4] - Tax withholding rates for royalty payments to foreign entities by domestic institutions are specified [4] - Individuals paying tuition fees for children studying abroad up to $80,000 need to register for foreign payment [4] - Domestic institutions sending employees abroad for exhibitions must register for foreign payments if expenses exceed $50,000 [4] Group 2: Tax Loss Carryforward Policies - High-tech enterprises and small and medium-sized technology enterprises can carry forward losses for up to 10 years, extended from 5 years, for losses incurred in the previous 5 years [9] - Industries significantly affected by the pandemic can carry forward losses for up to 8 years, with specific criteria for classification [9] - Integrated circuit production enterprises with a line width of less than 130 nanometers can also carry forward losses for up to 10 years [10]

Core Viewpoint - The article discusses the implementation and benefits of digital electronic invoices in accordance with the announcement from the State Taxation Administration, emphasizing the ease of access and management for both individuals and businesses [5]. Group 1: Digital Invoice Access - Individuals and businesses can log into their tax digital accounts or personal income tax apps to query, download, print, and export issued or received digital invoices for free [5]. - The digital accounts allow users to mark whether the digital invoices have been accounted for [5]. - Users can verify invoice information for free through the electronic invoice service platform or the national VAT invoice verification platform [5]. Group 2: Tax Reduction Policies - Companies that have already benefited from other preferential policies can still enjoy the "Six Taxes and Two Fees" reduction [10][13]. - The order of enjoying these reductions is sequential, meaning the "Six Taxes and Two Fees" reduction is applied after other tax benefits [15]. - The calculation base for the "Six Taxes and Two Fees" reduction is determined by the taxable amount after deducting any existing tax reductions [16].

Group 1 - The article discusses the differences between two types of labor remuneration: "applicable cumulative withholding method" and "not applicable cumulative withholding method" [2] - Labor remuneration under the "applicable cumulative withholding method" refers to income obtained by insurance marketers, securities brokers, full-time students in internships, or platform employees from internet platform enterprises [2] Group 2 - The article outlines the operational procedures for tax declaration, including income and deduction filling, tax calculation, and submission of tax declaration forms [5][11] - It mentions the requirement for internet platform enterprises to report identity and income information of operators and employees within the platform by October 31, 2025 [13][14] - Starting from October 1, 2025, internet platform enterprises will handle withholding declarations and agency declarations for their employees according to the relevant tax regulations [15]

Group 1 - Taxpayers approved under policy regulations can enjoy tax reductions and exemptions, and they can apply for refunds of previously paid taxes through the electronic tax bureau [2] - To initiate the refund process, taxpayers need to log into the electronic tax bureau and navigate to the "One-stop Tax Refund" section [3] - The system will automatically pre-fill basic information in the "Overpayment Confirmation" interface, allowing users to input tax invoice numbers and relevant tax periods [6][10] Group 2 - Taxpayers must select the data for which they wish to apply for a refund and input the refund amount, with the system calculating the total refund amount automatically [9] - After confirming the refund application details, taxpayers can upload necessary documents and submit the application for review [12][14] - Once the application is submitted successfully, taxpayers will receive a notification that their application has been accepted and can track the review progress [14]

Group 1 - The article discusses how to modify property tax source information in the electronic tax bureau when there are changes in rental income [2][6][9] - It provides a step-by-step guide for accessing the electronic tax bureau, including navigating to the property tax section and selecting the appropriate options for tax source collection [3][5][6] - The article emphasizes the importance of updating rental income details to ensure accurate tax reporting and compliance [9][12] Group 2 - The article outlines the specific interface and options available in the electronic tax bureau for managing property tax information, including the ability to view and edit taxable property records [6][8][9] - It highlights the need for taxpayers to input accurate rental income figures and other relevant details during the modification process [9][20] - The article encourages users to utilize online resources and support for any difficulties encountered during the tax modification process [25][26][28]

央视网消息：据海南自由贸易港微信公众号消息，《海南自由贸易港涉税专业服务规定》发布，自 2025年11月1日起施行。 海南自由贸易港涉税专业服务规定 （2025年9月30日海南省第七届人民代表大会常务委员会第二十次会议通过） 第一条 为了规范涉税专业服务行为，促进涉税专业服务行业规范、有序、健康发展，维护国家税 收利益，保护纳税人合法权益，营造市场化、法治化、国际化的营商环境，根据《中华人民共和国海南 自由贸易港法》、《中华人民共和国税收征收管理法》等有关法律、法规，结合海南自由贸易港实际， 制定本规定。 第二条 涉税专业服务机构及涉税服务人员在海南自由贸易港提供涉税专业服务，适用本规定。 涉税专业服务是指接受委托，利用专业知识和技能，就涉税事项向委托人提供的税务代理、税务咨 询、涉税鉴证等服务。 涉税专业服务机构是指税务师事务所和提供涉税专业服务的会计师事务所、律师事务所、代理记账 机构、税务代理公司、财税类咨询公司、专业或者代理报关企业以及其他提供涉税专业服务的机构。 涉税服务人员是指在涉税专业服务机构任职或者受雇提供涉税专业服务的人员，以及依照法律、法 规、规章规定提供涉税专业服务的其他人员。 第三条 ...

Core Viewpoint - The article emphasizes the importance of compliance and self-regulation within tax professional service institutions to enhance integrity and trustworthiness in the industry [6][11]. Group 1: Compliance and Internal Control - Tax professional service institutions should strengthen compliance construction, improve internal control systems, and establish quality management and risk control mechanisms [6]. - A business record system should be established to document the execution process and create working papers, ensuring that tax reports and documents are signed and stamped before delivery to clients [7]. Group 2: Professional Development and Education - Institutions should support tax service personnel in participating in continuing education and training to maintain their professional competence [8]. Group 3: Client Education and Tax Compliance - Tax service institutions and personnel should enhance tax law promotion and guidance for clients to improve tax compliance [9]. Group 4: Tax Authority Management and Support - Tax authorities should implement administrative registration management for tax service institutions and establish a comprehensive management mechanism for tax professional services [11]. - The use of information technology to enhance management and service levels, including data integration, intelligent analysis, risk alerts, real-time monitoring, and information push functions, is recommended [12]. Group 5: Risk Management and Supervision - Tax authorities should conduct risk management for tax service institutions and personnel, monitoring compliance and addressing violations [12]. - Regular inspections of tax service institutions should include evaluations of internal systems, qualifications, and compliance with service norms [12].

Core Viewpoint - The article discusses the new services provided by the Shanxi Taxation Bureau to enhance taxpayer convenience, particularly focusing on the ability to access tax information without needing to join the WeChat enterprise account [9]. Group 1: Taxpayer Services - A new service has been introduced that allows taxpayers who have not joined the Shanxi Taxation WeChat enterprise account to access tax information by sharing specific content [9]. - Taxpayers can now easily modify incorrect sales information when issuing invoices through the electronic tax bureau [8]. - The service aims to improve the accessibility of tax-related information and support for taxpayers [9]. Group 2: Tax Regulations - The article references the announcement from the Ministry of Finance and the State Administration of Taxation regarding the calculation of sales revenue proportions for taxpayers in specific industries, including manufacturing and real estate [11]. - It specifies that for manufacturing and related industries, the proportion of VAT sales must exceed 50% of total VAT sales for the taxpayer to qualify for certain benefits [11]. - For real estate developers, the calculation includes both VAT sales and advance payments, with similar percentage requirements [12].

Group 1 - The article emphasizes that merchants are obligated to issue invoices to consumers regardless of any discounts or promotional offers they provide [3][10] - It highlights that invoices must accurately reflect the actual sales situation and cannot contain discrepancies between the invoice details and the actual transaction [3][10] - The article references specific laws, such as the "Tax Collection and Administration Law of the People's Republic of China," which mandates the issuance of invoices during business transactions [3][10] Group 2 - The article discusses new services introduced by the Shanxi Taxation Bureau to enhance taxpayer convenience, allowing access to tax information without needing to join the WeChat enterprise account [13][10] - It outlines the criteria for tax incentives for various types of enterprises, including limited liability companies and partnerships, under recent announcements from the Ministry of Finance and the State Taxation Administration [17][19] - The article explains the calculation of sales proportions for taxpayers applying for VAT refunds, detailing the requirements for different industries, including manufacturing and real estate [19][20]

Core Viewpoint - The article discusses the implementation of a real-name system for tax-related professional service institutions and personnel, emphasizing the need for accurate reporting of basic information to tax authorities and the introduction of a credit code system for these services [5][8]. Group 1: Real-name System for Tax Services - Tax authorities are enhancing real-name management for tax-related professional service institutions and personnel, requiring them to provide services under their true identities [5]. - Institutions must report their basic information to tax authorities before providing services and update this information as necessary [5][6]. - Service personnel must report their basic information to the relevant tax authority before offering services [5]. Group 2: Reporting Requirements - Institutions providing tax services must report the elements of their business contracts to tax authorities, with specific timelines for different types of services [6]. - For services like tax declaration agency and other tax matters, reporting must occur before service provision, while general tax consulting and other services must be reported within 30 days of contract changes [6][7]. Group 3: Credit Code System - Tax authorities will assign credit codes to tax service institutions and personnel using information technology, which can be scanned to display their basic information and credit status [8]. - Institutions must submit their basic information and make a credit commitment to obtain a credit code, while personnel must undergo real-name verification to receive their credit code [8]. Group 4: Credit Evaluation System - The credit evaluation system for tax service institutions is categorized into five levels, from highest to lowest [9][10]. - Tax authorities will maintain credit records for service personnel, combining credit points with negative records, and provide mechanisms for credit record inquiries and downloads [10]. Group 5: Implementation Timeline - The "Management Measures for Tax-related Professional Services (Trial)" will be implemented starting May 1, 2025, as per the announcement by the State Taxation Administration [11]. - The "Tax Payment Credit Management Measures" will take effect on July 1, 2025, outlining conditions that prevent institutions from being rated as A-level [17].