Group 1 - The article introduces a new feature in the electronic tax bureau for companies to efficiently issue labor remuneration invoices for individuals, emphasizing a fully online and collaborative process [3][4]. - The process for companies to initiate the invoice issuance includes logging into the electronic tax bureau, selecting the appropriate functions, and filling out necessary information about the seller and buyer [4][5][10]. - Specific details required for the invoice include seller information, buyer information, project details, taxable behavior, and other relevant information, with certain fields being non-modifiable [6][8]. Group 2 - After submitting the application, the seller can confirm the invoice details through their personal income tax app, ensuring all information is accurate before proceeding to tax calculations [12][14]. - The tax calculation page allows the seller to review various tax items, including value-added tax and other applicable taxes, before finalizing the submission [15][16]. - Once the payment is completed, the system automatically issues the invoice, which can be viewed and downloaded by both the seller and the initiating company [17][19].

欢迎扫描下方二维码关注： 1.登录电子税务局APP。 2 .成功登录后，点击【身份切换】，选择合适的企业身份，点击【切换】。 温馨提示：也可以通过"小微意见快响"页面的"公众意见"，查找与自身需求相同的意见。点击进入"公众意见详情"页面，可以了解该条意见内容和税 务机关回复详情等信息。点击【我有同样意见】，可输入并提交涉税诉求或意见，步骤与新增意见相同。 6.提交成功后，可近期再次登录电子税务局APP，身份切换到提出意见的企业身份后，依次点击【办&查】→【综合信息】→【小微意见快响】，进 入"我的意见"页面，查看意见状态。 7.点击状态为"已回复"的意见，进入意见详情页面，可查看税务机关回复的内容。点击【去评价】，可对本次服务进行评价。 来源：国家税务总局菏泽市税务局 国家税务总局单县税务局 3. 进入功能页面后，依次点击【办&查】→【综合信息】→【 小微意见快响 】。 4.进入"小微意见快响"页面后，点击【去新增】。 5.进入"意见编辑"页面，输入意见主题和意见内容，并上传资料后，点击【提交】，即完成涉税诉求或意见的提交。 审核：国家税 务总局山东 省税务局征管和科技发展处 编发： 国家税 务总局山东省税务 ...

Basic Situation - In 2010, to promote the development of nuclear power, the Ministry of Finance, National Development and Reform Commission, and Ministry of Industry and Information Technology issued the "Interim Measures for the Collection, Use, and Management of the Nuclear Power Plant Spent Fuel Treatment and Disposal Fund," effective from October 1, 2010 [2] - In 2017, the National People's Congress passed the "Nuclear Safety Law," which mandates that operating units of nuclear facilities must pay for spent fuel treatment and disposal according to national regulations [2] - In 2018, the Ministry of Finance announced that starting January 1, 2019, the collection of the spent fuel treatment and disposal fund would be transferred to the tax authorities [2] Policy Basis - The primary legal basis is the "Nuclear Safety Law of the People's Republic of China" [3] - Key documents include: 1. "Notice on the Issuance of the Interim Measures for the Collection, Use, and Management of the Nuclear Power Plant Spent Fuel Treatment and Disposal Fund" [3] 2. "Notice on the Transfer of Non-Tax Revenue Projects to Tax Authorities" [3] 3. "Announcement on the Management Responsibilities for Non-Tax Revenue Projects" [3] Collection Scope - The fund must be paid by nuclear power plants that have operated commercial pressurized water reactor units for more than five years [4] Collection Standard - The spent fuel treatment and disposal fund is collected based on the actual on-grid sales electricity of the nuclear power plant, with a standard rate of 0.026 yuan per kilowatt-hour [5] Budget Management - The spent fuel treatment and disposal fund is classified as a government fund, with all revenue submitted to the central treasury. It is included in the "Government Fund Budget Revenue" under the specific category for this fund [6]