欢迎扫描下方二维码关注： 农业生产用地,具体包括: (1)将国有农用地出租给农业生产者用于 农业生产。 (2)将土地使用权转让给农业生产者用于 农业生产。 (3)采取转包、出租、互换、转让、入股 等方式将承包地流转给农业生产者用于农 业生产。 9 个人从事金融商品转让业务取得的收入。 10. 美国船级社（ABS）在非营利宗旨不变、中 国船级社在美国享受同等免税待遇的前提 下，在中国境内提供的船检服务。 77. 台湾航运公司、航空公司从事海峡两岸海 上直航、空中直航业务在大陆取得的运输 收入。 12. 土地所有者出让土地使用权和土地使用者 将土地使用权归还给土地所有者。 13. 县级以上地方人民政府或自然资源行政主 管部门出让、转让或收回自然资源使用权 （不含土地使用权）。 14. | 香港市场投资者（ 包括单位和个人 ) 买卖 股票、基金，具体包括: (1)通过深港通买卖深圳证券交易所上市 A股取得的收入。 (2)通过沪港通买卖上海证券交易所上市 A股取得的收入。 (3)通过基金互认买卖内地基金份额取得 的收入。 15 被撤销金融机构以货物、不动产、无形资 产、有价证券、票据等财产清偿债务。 16. 人民银行 ...

Group 1 - The article discusses the procedures for tax-related professional services, emphasizing the importance of accurate invoicing according to the tax classification codes [5][6][10] - Tax service institutions can submit up to 30 tax service agreement information entries simultaneously [7] - The agreement must be confirmed by the client before it can be successfully collected [9] Group 2 - Instructions for submitting service agreement information through the electronic tax bureau are provided, including logging in and entering relevant details [10][12] - After successful collection of the agreement, it takes one day before the invoice can be bound to the agreement [10] - The process for issuing invoices includes selecting the type of invoice and filling in the necessary information [16][19] Group 3 - Taxpayers can query tax payments, penalties, and other tax-related information through the electronic tax bureau [24][36] - The system allows users to filter and view specific tax payment details, including paid, unpaid, and pre-paid taxes [39][41] - The article outlines the steps for querying tax payment information, including selecting the relevant conditions [38][40]

Core Viewpoint - The article provides a comprehensive guide on how to collect agency agreements through the electronic tax bureau, detailing the types of tax-related professional services and the operational steps involved in managing these agreements [2][3]. Group 1: Types of Tax-Related Professional Services - Tax-related professional services include general and specific services, where general services cover tax declaration agency, tax consultation, and other tax-related matters [2]. - Specific tax-related services must be conducted by qualified institutions such as tax firms, accounting firms, or law firms, with relevant documents signed by certified professionals [3]. Group 2: Operational Guidelines - To manage agency agreements, users must log into the electronic tax bureau and navigate to the relevant service management section [5]. - Users can add new agreements, import agreements in bulk, and must submit the information after completion [5][6]. - Upon successful submission, if the service includes tax declaration agency, a confirmation task will be sent to the client for approval [6]. Group 3: Information Query and Reporting - Taxpayers can query their recognized tax types through the electronic tax bureau, allowing them to view detailed information about their tax obligations [12][14]. - The process for adding supplementary tax types involves selecting the necessary tax items and submitting them for approval by the tax authority [18].

Core Viewpoint - The article discusses the credit evaluation system for tax-related professional services, detailing the criteria, evaluation methods, and implications for service providers and personnel in the industry [2][3][9]. Group 1: Credit Evaluation Content - The credit evaluation for tax-related professional services includes assessments of service institutions and personnel, focusing on compliance, performance records, taxpayer evaluations, and quality of service [2]. - Information for credit evaluation is collected from various channels, including submissions from service providers, data from tax authorities, and public information from industry associations [3]. - The credit rating system is categorized into five levels (TSC1 to TSC5), with TSC5 representing the highest credit score of over 400 points out of a maximum of 500 [3]. Group 2: Incentives and Restrictions - Tax authorities provide incentives for institutions rated TSC5, such as expedited tax services, higher management levels for taxpayer invoices, and priority in government procurement [3]. - Certain conditions can prevent an institution from achieving a TSC5 rating, including having a D-level taxpayer credit in the previous evaluation period or not having submitted basic information for at least three years [4][5]. - Newly established tax service institutions are automatically rated no higher than TSC3, reflecting their lack of a performance history [4]. Group 3: Consequences of Non-compliance - Institutions that violate tax laws or engage in unethical practices can have their credit scores reduced to zero, resulting in a TSC1 rating [10][11]. - Institutions listed as untrustworthy or severely untrustworthy face public announcements, risk warnings to clients, and additional scrutiny in their operations [13][14]. Group 4: Credit Review Process - Institutions and personnel can contest their credit scores or ratings within 12 months of the record being established, with tax authorities required to complete the review within 15 working days [25][26]. - The new credit evaluation management measures will be implemented starting in 2026, with transitional rules for institutions evaluated before this date [26].

Group 1 - The announcement is regarding the list of tax-related professional service institutions under supervision in Tongchuan City, valid until December 31, 2025 [1][2] - The publication is in accordance with the State Administration of Taxation's announcement on the implementation of the "Announcement and Push Method for Tax-Related Professional Service Information (Trial)" [1][2] - The announcement also follows the notice from the Shaanxi Provincial Taxation Bureau regarding the management of tax-related professional service institutions [1][2]

Core Viewpoint - The article discusses the requirements and procedures for tax-related professional service institutions to report their basic information and obtain credit codes before providing services to clients [5][10]. Group 1: Basic Information Collection - Tax-related professional service institutions must report their basic information to tax authorities before providing services, and this information should be updated as necessary [5]. - Institutions can log into the electronic tax bureau to complete the basic information reporting process [6]. Group 2: Personnel Information Reporting - Institutions must report information about their tax service personnel through the electronic tax bureau, ensuring that all personnel details are accurate and up-to-date [7][8]. Group 3: Credit Code Application - Tax authorities assign credit codes to institutions and personnel based on their reported information, which is essential for transparent operations [10]. - Specific conditions must be met for both institutions and personnel to apply for credit codes, including having a normal tax registration status and not being listed in the dishonesty record [11]. Group 4: Agreement Element Information Collection - The article outlines the process for collecting agreement element information, which can be initiated by either the client or the tax service institution [12]. - If the service includes tax declaration representation, the client must confirm the agreement through the electronic tax bureau [12][13]. Group 5: Tax-related Professional Services - Tax-related professional services encompass various activities, including tax declaration representation, general tax consulting, and tax compliance planning [15]. - Institutions must report specific services before providing them, particularly those involving tax declaration representation [15].

Core Insights - The official launch of the Hainan Free Trade Port on December 18, 2025, marks a significant milestone in China's reform and opening-up strategy, aiming to create a high-quality living environment for its citizens through policy dividends [1] Group 1: Institutional Innovation - The core value of the Hainan Free Trade Port is to establish a globally leading business environment through institutional innovation, exemplified by the implementation of the "Hainan Free Trade Port Taxation Professional Service Regulations" [3] - This regulation includes 23 detailed rules that define seven categories of services, encourage cross-border tax services, and recognize foreign professional qualifications, addressing the shortage of international tax talent [3] - The initiative aims to provide a more transparent tax environment and efficient public service experience for all businesses, from individual entrepreneurs to multinational corporations [3] Group 2: Technological Empowerment - The Hainan Free Trade Port represents a practice of "technological empowerment," where technology plays a crucial role in enhancing service efficiency [4] - The regulations encourage the establishment of international and digital platforms to align services with international standards, utilizing technologies like blockchain for data integrity and AI for optimizing tax consultation [4] - This technological innovation is expected to lower compliance costs for businesses and enhance consumer experiences, facilitating the transition from product export to brand output for local brands [4] Group 3: Public Welfare - The ultimate goal of the Hainan Free Trade Port is to ensure that reform dividends benefit every citizen, with "zero tariff" policies expected to lower import prices and enhance consumer welfare [6] - The tax incentives and standardized tax services are anticipated to reduce operational costs for businesses, creating more job opportunities, particularly in high-skilled positions, and providing young people with career paths aligned with international standards [7] - The dual balance of "should collect all" and "should enjoy all" in the regulations reflects a modern governance capability that prioritizes the rights of taxpayers while ensuring national tax security [7] Group 4: Expert Commentary - Renowned brand expert and CEO of Good Brand Technology Network, Fan Guibin, emphasizes that the Hainan Free Trade Port is a new engine for brand technology development, enhancing service efficiency and transparency while integrating brand building [9] - The port is seen as a model for the deep integration of economic policy, brand technology, and public welfare, aiming to position itself as a bridge for the global dissemination of Chinese brands [9] - The ultimate significance of the Hainan Free Trade Port lies in its potential to create a future characterized by "openness, innovation, and sharing," benefiting all citizens [9]

Core Viewpoint - The article discusses the credit scoring system for tax-related professional service institutions, emphasizing the importance of understanding the scoring dimensions and how to improve scores effectively [3]. Group 1: Credit Scoring Evaluation Period - The credit score for tax-related professional service institutions is cumulative over an evaluation period from January 1 to December 31 each year, with results announced monthly [3]. - The evaluation results are valid for one year from the date of issuance, and the previous year's evaluation must be completed by April 30 [3]. Group 2: Credit Scoring Indicator System - The credit scoring system consists of five levels, with a maximum score of 500 points across nine primary indicators [3]. - The primary indicators include previous credit situation (100 points), client tax credit (20 points), taxpayer and tax authority evaluation (50 points), real-name tax payment (90 points), business scale (20 points), service quality (120 points), business information quality (50 points), industry self-discipline (30 points), and personnel credit (20 points) [3]. Group 3: Scoring Methodology - Client evaluation is based on a satisfaction survey initiated by tax authorities, with scores ranging from 0 to 20 points depending on the client's feedback [4]. - The scoring for service agreement reporting is calculated based on the ratio of reported service agreements to the total number of tax service personnel [5]. - Business scale scoring includes revenue from various tax service categories, with a maximum of 20 points allocated based on the proportion of income from these services [6]. Group 4: Revenue and Performance Metrics - The average revenue per tax service personnel is compared to the provincial average, with a maximum score of 10 points for equal or higher performance [6]. - Institutions are encouraged to report additional agreements for general tax consulting and other tax agency services, with a cap of 20 points for this indicator [8].

Group 1 - The meeting aimed to enhance government-business collaboration and optimize the business environment in the county [1][3] - The Tax Bureau provided guidance on compliance standards and credit rating evaluation for tax-related service institutions [3] - The meeting emphasized the importance of compliance and professional capability in providing high-quality services to taxpayers [3] Group 2 - The county's business environment improvement initiatives include policies like "Code of Integrity" and "Credit Replacement" [3] - Representatives from tax service institutions discussed pathways for high-quality development and operational standardization [3] - The meeting established a communication channel between government and businesses, fostering a collaborative governance mindset [3]

Core Viewpoint - The article emphasizes the importance of declaring unbilled income in accordance with the tax regulations in China, highlighting the obligations and potential risks associated with non-compliance. Group 1: Tax Declaration Requirements - According to the "Interim Regulations on Value-Added Tax of the People's Republic of China," the tax obligation arises on the day the taxable sales occur, regardless of whether an invoice is issued or not [10]. - Taxpayers must accurately declare all sales income, including both billed and unbilled income, to determine eligibility for tax exemptions [14]. Group 2: Risks of Non-Compliance - Non-compliance with tax declaration can lead to severe penalties, including fines ranging from 50% to five times the amount of unpaid taxes, and potential criminal charges for tax evasion [11][12]. - Such actions can also result in a downgrade of the taxpayer's credit rating, affecting their ability to obtain invoices, participate in bidding, and apply for financing or subsidies [12]. Group 3: Small-Scale Taxpayer Guidelines - Small-scale taxpayers whose quarterly sales do not exceed 300,000 yuan are exempt from value-added tax and should report their sales accordingly [15]. - If quarterly sales exceed 300,000 yuan, they must fill out the appropriate sections of the tax declaration form to report taxable sales [18]. Group 4: Handling Unbilled Income - When issuing invoices for previously unbilled income that has already been declared and taxed, taxpayers should adjust their sales figures in the corresponding sections of the tax declaration form [19][21]. - For other tax types, there are no special rules for declaring unbilled income; taxpayers must follow the established guidelines for each tax type [24][25].