每经记者｜张钟尹 每经编辑｜陈旭 3月3日，国务院联防联控机制就为疫情防控和复工复产提供财税政策支持有关情况举行发布会。 近期有一些企业反映，在复工复产过程中出现了原材料供应方面等困难，根据税务部门掌握的增值税发票等方面的数据，当前企业复工复产进度如何？ 受疫情影响，小微企业和个体工商户压力较大，税务部门采取了哪些措施来帮助解决实际困难？ 目前，全国除湖北以外的其他地区2月的纳税申报期限在2月28日结束，申报情况怎么样？3月纳税申报如何安排？ 针对这一系列社会和企业所关心的问题，国家税务总局相关负责人一一进行了解答。 3月份纳税申报期限向后延长一周 除湖北以外，全国其他地区2月的纳税申报期限在2月28日结束。前期的申报情况怎么样？3月份纳税申报有何安排？ 增值税发票数据显示企业复工提速 根据税收大数据，当前企业复工复产情况如何？ 对此国家税务总局收入规划核算司司长蔡自力介绍，税收大数据特别是增值税发票的数据，具有客观、全面，及时反映企业复工复产和经济运行情况的独特 优势。 蔡自力介绍，增值税发票数据显示，复工第一周（2月10日~14日），全国企业日均开票户数与去年正常状态相比还较低。第二周（2月17日~21日 ...

Group 1 - The article discusses the requirements for issuing and receiving VAT invoices, emphasizing the importance of correctly filling out the remarks section to ensure compliance with tax regulations [2][3]. - Taxpayers must provide detailed information in the remarks section of VAT invoices, including property names and addresses, to avoid issues with tax deductions [2][3]. - The article highlights that failure to comply with the regulations regarding the remarks section can lead to invoices being deemed non-compliant and not eligible for tax deductions [3]. Group 2 - The article outlines the conditions for establishing a tax consulting firm, including the requirement that partners or shareholders must be tax professionals, certified accountants, or lawyers, with tax professionals making up more than 50% [8][10]. - It specifies that the legal representative of a limited liability tax consulting firm must be a tax professional, and partners cannot serve in more than one firm simultaneously [10][15]. - The article also mentions that technology and consulting companies can also serve as partners or shareholders in tax consulting firms if they meet certain conditions [12][16].

Core Viewpoint - The article discusses the continuation of VAT reduction policies for small-scale taxpayers until December 31, 2027, aimed at supporting the development of small and micro enterprises and individual businesses [15][17]. Group 1: VAT Exemption Policies - Small-scale taxpayers with a total monthly sales amount not exceeding 100,000 yuan (or quarterly sales not exceeding 300,000 yuan) are exempt from VAT [15]. - Small-scale taxpayers can opt to waive the VAT exemption and issue special VAT invoices for taxable sales [18]. Group 2: VAT Reduction Rates - Small-scale taxpayers subject to a 3% tax rate on taxable sales can have their tax rate reduced to 1% [17]. - The reduction in VAT payable is calculated based on the sales amount, with the applicable rate being 2% for the reduced tax amount [26]. Group 3: Electronic Tax Filing - The new electronic tax bureau has introduced a confirmation declaration function, allowing taxpayers to automatically fill in key data and submit their declarations with one click [20]. - Taxpayers must ensure that all sales amounts reported are exclusive of VAT, and they can choose to file monthly or quarterly based on their actual business situation [28].

Core Viewpoint - The tax credit rating significantly affects the quantity of invoices that can be obtained by taxpayers, with different levels of credit rating allowing for varying amounts of invoice usage [2][3]. Group 1: Tax Credit Rating and Invoice Usage - Taxpayers with an A-level credit rating can receive up to three months' worth of VAT invoices at once, while B-level taxpayers can receive up to two months' worth [3]. - Taxpayers rated D-level are limited to a maximum of 25 special VAT invoices and must follow strict limitations for ordinary invoices [3]. Group 2: Invoice Acquisition Cycle - The invoice acquisition cycle for B-level taxpayers is two months, while for A-level taxpayers, it is three months, allowing for bulk acquisition without exceeding limits [5]. - If a taxpayer's invoice usage is insufficient in consecutive months, it is advisable to apply for an adjustment in the type of invoices needed [7]. Group 3: Importance of Tax Credit - Maintaining good tax credit ratings can provide numerous benefits and conveniences for businesses, emphasizing the importance of compliance and honest tax practices [8].

Core Viewpoint - The article provides a detailed guide on how to apply for and issue value-added tax (VAT) invoices through an electronic tax bureau app, emphasizing the steps and requirements involved in the process [2][3][4]. Group 1: Application Process - Users can access the VAT invoice application by navigating to the "代开增值税发票" (VAT Invoice Application) section in the electronic tax bureau app [2]. - The application process involves entering the buyer's information, including name, social credit code or ID number, bank account details, and contact information [3][4]. - It is important to specify whether the buyer is an individual or a business entity, as this affects the information required [3][4]. Group 2: Tax Information and Submission - Users must provide details about the taxable sales behavior, including the location of the transaction and project information, which includes project code, name, amount, and applicable tax rate [5][6]. - The system automatically calculates the tax amount based on the entered data, and users must confirm the accuracy before submission [6][7]. - After submission, there are three possible outcomes: the application may require tax authority approval, it may proceed without approval but require payment, or it may be automatically approved without payment [8][9]. Group 3: Invoice Issuance and Compliance - Small-scale taxpayers and individuals who meet specific criteria can apply for VAT invoices through their tax authority [10]. - It is crucial to ensure that the taxable behavior location matches the provided information to avoid tax risks [10]. - Once issued, VAT invoices cannot be voided; instead, a red invoice application must be submitted for corrections [10].