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]