Core Viewpoint - The article provides a detailed guide on how to deduct agricultural product invoices, categorizing them into two types: those that can be directly deducted and those that require processing before deduction. Group 1: Direct Deduction Invoices - Agricultural product purchase invoices can be directly deducted [4] - Invoices for self-produced agricultural products issued by the electronic invoice service platform are also eligible for direct deduction [4] - Special invoices from general taxpayers with a 9% agricultural product tax rate and customs payment receipts can be directly deducted [5] Group 2: Invoices Requiring Processing - Invoices issued by the tax control system for self-produced agricultural products require processing before they can be deducted [8] - Invoices from small-scale taxpayers with a 3% agricultural product tax rate also need to be processed before deduction [11] - The processing steps include entering the invoice details into the system and confirming the data before proceeding to deduction [9][10] Group 3: Deduction Process Steps - The deduction process involves logging into the electronic tax bureau and navigating to the invoice business section [6] - Users must select the appropriate invoice type, input the invoice date range, and submit the selection for deduction [7] - Special cases, such as invoices issued by tax authorities, require additional data entry before deduction [8] Group 4: Additional Considerations - After completing the deduction for agricultural product invoices, companies may also apply for additional deductions related to agricultural products [13] - The process for customs payment receipts for imported agricultural products follows a similar deduction procedure [13]

Core Viewpoint - Taxpayers providing construction services must prepay value-added tax (VAT) based on the balance of received advance payments after deducting subcontractor payments upon receipt of the advance payments [1]. Group 1: Tax Payment Process - Step 1: Log in to the electronic tax bureau as a registered enterprise or through the "specific subject login" for "cross-regional reporting" [2]. - Step 2: Navigate to "Tax Declaration and Payment" and select "Prepayment Declaration of VAT and Additional Taxes" [3]. - Step 3: Confirm the pre-filled tax declaration results, making necessary corrections if discrepancies exist, and ensure the tax period is correct [4]. - Step 4: After confirming the declaration data, proceed to submit and complete the payment for the declared taxes [4]. Group 2: Tax Rates - The prepayment rate for items under the general taxation method is 2%, while for items under the simplified taxation method, it is 3% [4].

The Use Of AI Is Taking Off At The IRS And Tax Firms—What Could It Mean For You? https://t.co/J8BvijwI0o https://t.co/RJZOJAnKjg ...

The Use Of AI Is Taking Off At The IRS And Tax Firms—What Could It Mean For You? https://t.co/ifDd4gpfmq https://t.co/c5rK7Usx93 ...

Core Viewpoint - The article provides a detailed guide on how to terminate a service agreement between tax service institutions and their clients through the national unified electronic tax bureau in Shenzhen, emphasizing the operational steps involved in the process [3][4][5]. Group 1: Service Agreement Termination Process - Tax service institutions must log in as a business entity to initiate the termination process [3]. - After logging in, they should navigate to the "Tax Handling" section and select "Tax Service - Tax Service Institution Management" [4]. - Within the "Tax Service Institution Management" interface, they can manage agreement details by clicking on the "Agreement Element Information" card [5]. Group 2: Common Questions and Answers - Tax service refers to professional services that provide tax-related assistance, such as tax representation, based on client engagement [6]. - If a tax service institution's personnel information matches that of the client, it will trigger a prompt during information entry, as the service personnel must not share identities with the client's tax handlers [6]. - Clients can confirm their tax service institutions by logging into the electronic tax bureau and following the path to "My Agency" under "Tax Handling" to review and confirm pending agencies [7].

AI Adoption in Tax Industry - AI adoption is increasing at the IRS and tax firms [1] Potential Impact - The report explores the potential implications of AI use in the tax industry for individuals [1]

The Use Of AI Is Taking Off At The IRS And Tax Firms—What Could It Mean For You? https://t.co/a0UQAd0uHH https://t.co/f3jGH8WxgX ...

Core Viewpoint - The article outlines a scoring system for tax-related professional services, detailing how points are awarded based on various criteria such as qualifications, service records, and client evaluations [2][4][8]. Scoring Criteria Summary Qualification and Service Records - Real-name information submission is scored with 5 points for complete and accurate submissions, while incomplete or inaccurate submissions receive no points [2]. - Tax-related professional qualifications, including tax advisors and accountants, earn 5 points each, with cumulative scoring allowed [2]. - Membership in self-regulatory industry associations can earn up to 3 points, with specific associations listed [2]. - The credit rating of the service institution affects scoring, with a maximum of 10 points for the highest rating (TSC5) and lower points for lower ratings [2]. Service Performance - Tax declaration agency services are scored based on the number of clients served, with a tiered scoring system: 1 point per client for up to 200 clients, 0.5 points for 201-500 clients, and 0.1 points for over 500 clients [3]. - Professional tax consulting services earn 12 points for each client served more than once in a year, with cumulative scoring for multiple clients [3]. - Tax planning services also score 12 points per instance, with cumulative scoring for multiple clients [3]. Client Evaluation - Client evaluations can yield a maximum of 20 points, based on satisfaction levels ranging from "very satisfied" to "very dissatisfied" [4][9]. - The evaluation process is triggered after service agreements expire, encouraging timely feedback from clients [4]. Business Structure and Revenue - Scoring for business structure is based on the proportion of various service revenues, with a maximum of 10 points [9]. - Average revenue per tax service professional is calculated against provincial averages, with a maximum score of 10 points if the average meets or exceeds the provincial average [13]. Additional Criteria - Reporting service agreements can earn up to 20 points, with 0.5 points awarded for each agreement reported [13]. - Participation in industry self-regulation can earn up to 25 points, while establishing a party organization can add 5 points if there are three or more party members [13].

Group 1 - The article discusses the process of handling tax matters through the electronic tax bureau app, specifically focusing on how to authorize a tax agency to act on behalf of a client [1][2]. - The first step for the client is to log into the electronic tax bureau app, navigate to the "Agency Services" section, and select "My Agency" [2][3]. - Clients must enter the necessary information about the tax service agency, including the agency's unified social credit code and the service duration, and select the relevant service categories before saving the information [4][11]. Group 2 - After saving, the tax service agency will receive a notification to confirm the agency's authorization, and the client can withdraw or edit the information if needed [5][8]. - The tax service agency also has a process to log into the app, access "My Entrusted Enterprises," and enter the necessary agreement information to set up the service [9][10]. - The agency must also select service categories and personnel before saving the information, which will grant the necessary permissions for tax services [11][12].

Core Viewpoint - The article provides a detailed guide on the procedures and requirements for tax-related professional service agencies to log in and manage their agency business through the electronic tax bureau, emphasizing the importance of compliance with regulations and the necessary prerequisites for operation [2][3][4]. Group 1: Agency Business Login - The agency business login allows tax service personnel to set up agent accounts to handle tax matters on behalf of clients, requiring prior submission of basic information and completion of real-name authentication [2]. - Only tax service agencies with a credit rating of TSC5 or above can utilize the bulk declaration feature [2]. Group 2: Operation Steps - The login process involves selecting the "Agency Business" option on the electronic tax bureau, entering the agency identification number, service personnel's ID number or phone number, and personal user password [3]. - After successful login, personnel can select the client company to manage tax-related tasks [3]. Group 3: Bulk Declaration - After logging in, tax service personnel can access the bulk declaration interface, which displays a list of current declarations for the client companies, allowing for various operations such as filling out forms, viewing, canceling, and making payments [4]. - The article references the National Taxation Administration's regulations that outline the responsibilities and rights of both the taxpayer and the tax service agency when handling tax matters [4].