Group 1 - The article provides a step-by-step guide on how to obtain a tax clearance certificate through the electronic tax bureau app and website [3][11]. - Users must log in to the electronic tax bureau app or website and navigate to the appropriate sections to initiate the process of obtaining the tax clearance certificate [3][11]. - If there are no pending tax issues, users can directly download the tax clearance certificate in PDF format after verification [7][13]. - In cases where there are unresolved tax matters, the system will notify users that the certificate cannot be issued, and they can view details of the pending issues [9][14]. Group 2 - The article outlines the criteria for small-scale taxpayers regarding the tax exemption threshold, effective from January 1, 2026, and December 31, 2027 [20][22]. - The exemption threshold for monthly sales is set at 100,000 yuan, while for quarterly sales, it is 300,000 yuan [24]. - For per-transaction taxation, the threshold is established at 1,000 yuan per transaction [24]. - Specific conditions under which individuals must adhere to the monthly sales threshold are also detailed, including income from newly issued government bonds and rental income [25][26].

Group 1 - The article emphasizes the importance of confirming the special additional deductions for individual income tax for the year 2026, which will officially start on December 1, 2025 [7][8] - It outlines six categories of deductions available for taxpayers, including child education, continuing education, housing rent, elderly support, housing loan interest, and childcare for children under three years old [7][8] - The article provides a detailed guide on how to confirm these deductions through the "Individual Income Tax" app and the natural person electronic tax bureau website [8] Group 2 - Specific deduction amounts are highlighted, such as 2000 yuan per month for childcare and child education, 3000 yuan per month for elderly support, and 1000 yuan per month for housing loan interest [12][21][32] - The article stresses the need for taxpayers to update their housing rent information if there are changes in their rental addresses to ensure continued eligibility for deductions [14] - It mentions that for elderly support, non-only children must communicate with family members to confirm the sharing ratio of the deduction [18] Group 3 - Taxpayers are reminded to confirm their qualifications for continuing education deductions, which can be claimed based on the latest national vocational qualification directory [24][26] - The article notes that for medical expenses exceeding 15,000 yuan, taxpayers can deduct the excess amount up to a limit of 80,000 yuan during the annual tax settlement [35][36] - It encourages taxpayers to ensure all deduction information is accurate and to complete the "one-click confirmation" process to maintain eligibility for benefits in the following year [39][40]

Group 1 - The article provides a step-by-step guide on how to access and verify the "Chinese Tax Resident Certificate" through the online tax service platform [1][2][3] - Users are instructed to select the "No Tax Arrears Inquiry" module and fill in the required information to check for any outstanding tax obligations [4][5] - The article emphasizes the importance of completing the verification process to ensure compliance with tax regulations [6][7]

Group 1 - The article provides a step-by-step guide on how to access and verify the "Chinese Tax Resident Certificate" through the electronic tax bureau's website [1][2][3] - Users are instructed to select the "No Tax Arrears Inquiry" module and fill in the required information to check for any outstanding tax obligations [4][5] - The article emphasizes the importance of verifying the tax resident certificate and no tax arrears certificate for compliance and documentation purposes [6][7]