Core Viewpoint - The article provides guidance on how to query tax-related information through various channels, emphasizing the importance of compliance and maintaining good credit for businesses. Group 1: Querying Tax Information - There are four methods to query tax information: 1. Log in to the electronic tax bureau on a computer and navigate to the "Tax Information Query" section [3] 2. Use the electronic tax bureau APP on a mobile device to access the same query section [4] 3. Engage in online interaction through the "Tax Interaction" feature on the electronic tax bureau [5] 4. Call the tax service hotline 12366 for inquiries about policies and procedures [5] Group 2: Adjusting Invoice Limits - There are three ways to adjust invoice limits: 1. Regular adjustments made automatically by the electronic invoice service platform each month [6] 2. Temporary increases for low-risk enterprises when their invoicing reaches a certain percentage of the total limit [6] 3. Manual adjustments based on an evaluation of the business's risk level and credit status [6] Group 3: VAT Deduction Eligibility - A company that was a small-scale VAT taxpayer and reported 930,000 yuan in revenue before becoming a general VAT taxpayer cannot deduct VAT on vehicle purchase invoices obtained prior to this change, as it does not meet the necessary conditions [11][12] - The conditions for deducting VAT include not having reported production income and not having paid VAT using the simplified method during the small-scale taxpayer period [12][13]

Core Viewpoint - The article introduces the new "Smart Business Opening" feature of the Electronic Tax Bureau App, which streamlines the business registration process by automatically identifying risks and confirming registration information without risk [1]. Group 1: User Instructions - Taxpayers can log in to the Electronic Tax Bureau App using their legal representative or financial responsible person's identity and access the "Smart Business Opening" notification under "To Do" [2]. - Upon accessing the notification, users can view the "Business Opening Notice," which provides relevant information, allows for the issuance of digital electronic invoices, and offers options for other business matters [2]. Group 2: Information Displayed - The "Business Opening Notice" will display identity information based on the taxpayer's registration type, including basic information for individual businesses such as opening date, business address, industry classification, and scope of business [4]. - For enterprises, the basic information includes opening date, registration capital, accounting method, number of employees, industry classification, registered address, and legal representative details [5]. Group 3: Post-Registration Steps - After reviewing the relevant opening report, users must click "I have read" to proceed to the page displaying recommended services, where they can access various business functions [5]. - A reminder is provided that after completing the business opening, it is essential to bind a bank account to facilitate tax payments, highlighting the increasing convenience of starting a business [5].