Core Viewpoint - The article discusses the adjustments made to the VAT declaration form for general taxpayers in response to the new VAT policy, which will take effect on February 1, 2026 [1]. Adjustment Principles - The current declaration form will remain unchanged in its overall structure [2]. - Existing VAT policies that have not changed will maintain their reporting standards [2]. - Adjustments to VAT policies will be reflected in the declaration form by modifying or expanding the reporting sections to clarify the new policy requirements [2]. Specific Adjustments - The declaration form will include specific sections for reporting taxable service sales, exempt service sales, and prepayment tax amounts for oil and gas enterprises [3][4][6]. - The third section of the declaration form will now require taxpayers to report taxable service sales, including processing and repair services, intangible assets, and real estate sales [19]. - The tenth section will require reporting of exempt service sales, which includes services that are exempt from VAT or subject to a zero tax rate, excluding sales eligible for exemption, offset, or refund [4][19]. - Additional instructions will clarify that "services" in the reporting sections do not include processing and repair services [19]. Additional Reporting Requirements - The declaration form's supplementary materials will require detailed reporting of sales and input tax amounts, including specific instructions for various categories of transactions [9][11]. - Taxpayers will need to report any input tax amounts that cannot be deducted due to non-taxable transactions or annual adjustments [10].

Group 1 - The article discusses the details of the Value-Added Tax (VAT) and additional tax declaration forms, specifically focusing on the sections relevant to taxable sales and exemptions [4][5][10]. - It outlines the requirements for filling out the VAT declaration forms, including the need to specify taxable service sales, exempt service sales, and the details of input tax deductions [6][12][14]. - The article emphasizes the importance of accurately reporting sales amounts and tax liabilities, including the handling of prepayments and adjustments for previous periods [7][8][10]. Group 2 - The article provides specific instructions for reporting input tax amounts, including the need to differentiate between certified invoices and other tax deduction documents [10][11]. - It highlights the conditions under which taxpayers can transfer input tax amounts out, particularly in cases of non-deductible transactions or adjustments [12][13]. - The article also mentions the simplified tax calculation method applicable to public transportation services starting from January 1, 2026, allowing for a reduced tax rate of 3% [22][23].

Core Viewpoint - The article provides a detailed guide on how to use the electronic tax bureau for issuing invoices in bulk, emphasizing the steps and requirements for successful invoice processing. Group 1: Invoice Issuance Process - Users must log in to the electronic tax bureau's website as a business entity to access the invoice issuance features [2]. - The process involves navigating to the invoice section, selecting bulk invoice issuance, and downloading the required template for inputting invoice information [3][5]. - The template requires specific information, including a unique invoice serial number for each invoice, which must not exceed 20 characters [6]. Group 2: Template Editing and Uploading - After filling out the template, users can upload it to the system, which will display the pending invoices for issuance [7]. - If there are errors in the uploaded information, users can edit the entries or clear the import to make corrections before re-uploading [8]. Group 3: Finalizing Invoice Issuance - Once the invoice information is confirmed, users can select the invoices and proceed to batch issue them [9]. - After the batch issuance is complete, the system will display the results, and users can download the issued invoices in bulk [10][11].