Group 1 - The article discusses the importance of selecting the right customs agent for importing various products through Shanghai Port, including old equipment, home appliances, electronic components, toys, lighting, 3C products, and chemical products [1] - Commonly imported products through Shanghai Port include mechanical parts, switches, relays, circuit boards, valves, USB drives, industrial computers, alarm systems, digital cameras, and gaming consoles [1] - The article outlines the types of food products imported, such as coffee beans, honey, seaweed, seasonings, milk powder, fruit juices, candies, instant noodles, cooking oil, alcoholic beverages, mineral water, and snacks [1] Group 2 - The article provides a detailed step-by-step process for customs clearance at Shanghai Port, starting from the foreign supplier shipping goods to the final delivery at the designated location [3] - Key steps in the customs clearance process include document preparation, customs inspection, tax payment, and potential customs checks [3][4] - It emphasizes the need for a detailed packing list and compliance with documentation requirements to avoid issues during customs clearance [6]

Core Viewpoint - The article discusses the procedures and regulations for general taxpayers in China regarding the sale of used fixed assets, particularly focusing on how to calculate and issue invoices for value-added tax (VAT) [3][5]. Group 1: VAT Calculation and Invoicing - General taxpayers selling used fixed assets that have previously deducted input VAT should charge VAT at the applicable rate and can issue either special or ordinary VAT invoices [3][5]. - Specific scenarios where general taxpayers cannot issue special VAT invoices are outlined, including sales of fixed assets that were not deductible or not previously deducted [4][5]. - General taxpayers can opt to forgo tax reductions and pay VAT at a simplified rate of 3%, issuing either special or ordinary VAT invoices [6]. Group 2: Reporting and Compliance - It is mandatory to report all VAT income, including invoiced and non-invoiced income, in the VAT declaration [11]. - For small-scale taxpayers, those with monthly sales not exceeding 100,000 (or quarterly sales not exceeding 300,000), must report non-invoiced income in specific sections of the VAT declaration form [12][13]. - If a customer requests a supplementary invoice later, the company must adjust the non-invoiced income in the declaration for the month the invoice is issued to avoid double taxation [14].