Group 1 - The core viewpoint of the articles highlights the resilience and vitality of China's economy, supported by positive macroeconomic policies and improved fiscal revenue and expenditure performance in the first three quarters of the year [1][2]. - National general public budget revenue reached 163,876 billion yuan, with a year-on-year growth of 0.5%, while tax revenue was 132,664 billion yuan, growing by 0.7%, and non-tax revenue was 31,212 billion yuan, declining by 0.4% [1][2]. - The fiscal revenue growth rate showed a recovery trend, with a notable increase in the third quarter, where July, August, and September saw growth rates of 2.6%, 2%, and 2.6% respectively, indicating a significant improvement [1][2]. Group 2 - The increase in fiscal revenue reflects a stable and improving economic operation, with the revenue structure showing a quality enhancement as tax revenue grew while non-tax revenue declined [2][3]. - Major tax categories showed positive growth, with domestic value-added tax reaching 52,271 billion yuan (up 3.6%), personal income tax at 11,799 billion yuan (up 9.7%), and stamp duty at 3,142 billion yuan (up 34.5%), indicating increased capital market activity [2][3]. - General public budget expenditure reached 208,064 billion yuan, growing by 3.1%, with central and local expenditures both maintaining growth, reflecting strong support for key areas such as livelihood and technology [3].

Core Viewpoint - The article introduces a new section called "Electric Tax Classroom" on the "Shaanxi Taxation" WeChat public account, aimed at helping taxpayers navigate common tax-related issues and streamline the process of tax administration through the electronic tax system [1]. Group 1: Taxpayer Identity Information Change - The article provides a detailed guide on how to change the identity information of tax-related market entities through the electronic tax bureau [2]. - The process supports taxpayers in changing withholding payment information as well [4]. - The change is processed instantly upon submission [4]. Group 2: Operational Steps - To initiate the identity information change, taxpayers must log into the new electronic tax bureau and navigate through the menu: "I want to handle tax" → "Comprehensive Information Report" → "Identity Information Report" → "Change of Tax-Related Market Entity Identity Information" [4]. - If there are changes in registration information from market regulatory departments, the system will automatically display the updated information, allowing taxpayers to confirm or add additional changes [4]. - For changes not related to market regulatory departments, taxpayers can select the change items and fill in the new information before confirming [4][8].

Revenue Insights - In July, general public budget revenue reached 2.03 trillion, marking a year-on-year increase of 0.1%, the first positive growth since the beginning of the year[3] - Monthly revenue growth rebounded significantly by 3.0 percentage points to a new high of 2.6%[3] - Tax revenue increased by 4.0 percentage points to 5.0%, the highest monthly figure since December of the previous year[3] Tax Contributions - The contribution of stamp duty saw a notable improvement, significantly influenced by favorable capital market performance in July[3] - Non-tax revenue continued to decline, with a year-on-year drop of 12.9%, exacerbating the overall revenue growth pressure[3] - Value-added tax contribution fell by 0.1 percentage points, highlighting ongoing domestic demand weakness and low inflation impact on corporate revenues[3] Fiscal Expenditure and Gaps - Fiscal expenditure in July rose by 2.7 percentage points to 3.0%, with most major expenditure areas showing varying degrees of increase[12] - The budget revenue-expenditure gap narrowed slightly to 2.49 trillion, but remains substantial, necessitating continued government bond financing[12] - Cumulative fiscal deficit from January to July expanded by 1.83 trillion, with government debt financing reaching 67.1% of the annual plan, significantly higher than the previous two years[26] Real Estate and Land Revenue - Government fund budget revenue fell sharply by 11.9% year-on-year to 8.9%, primarily due to a 14.7% drop in land transfer revenue[18] - The contribution of land transfer revenue to government fund budget revenue decreased by 11.1 percentage points to 5.3%[18] - The real estate market remains unstable, with significant imbalances in housing price-to-income ratios in major cities, affecting land market activity[18] Future Outlook - If domestic and external demand continues to decline, there is a pressing need for the central government to adopt a more aggressive fiscal expansion strategy[26] - The potential impact of new tariffs from the U.S. on exports necessitates ongoing monitoring of economic indicators[26] - The overall economic environment suggests that substantial improvements in fiscal revenue are unlikely in the coming months[3]