Core Viewpoint - The article outlines the requirements and procedures for tax-related professional service institutions to submit annual and specific reports to the tax authorities by March 31 each year, emphasizing the importance of accurate reporting to maintain credit scores [2][28]. Group 1: Annual Report Requirements - Institutions engaged in tax-related professional services, including tax firms, accounting firms, law firms, bookkeeping agencies, and tax consulting companies, are required to submit annual reports [3]. - The annual report must include information such as the number of service personnel, administrative penalties, industry association awards and penalties, types of services provided, corresponding client numbers, and total business revenue [7]. - The submission deadline for the annual report is March 31, and institutions must verify the automatically generated data from the electronic tax bureau [6][5]. Group 2: Submission Process - To submit the annual report, institutions must log into the electronic tax bureau, navigate to the relevant section, and click the submission button [8][9]. - If corrections are needed, institutions can access the historical report section to view or modify previously submitted data [11][13]. - After making corrections, institutions must click the confirmation button to finalize the changes [15][26]. Group 3: Specific Report Requirements - Tax firms and other service providers must submit specific reports for completed services such as tax consulting, compliance planning, tax certification, and tax situation reviews by March 31 of the following year [16][17]. - The specific report must include a detailed business report element, including completion dates, signatories, revenue amounts, and tax amounts involved [20]. - Institutions can also view or correct submitted specific reports through the designated module in the electronic tax bureau [22].

Core Viewpoint - The article discusses the requirements and processes for tax-related professional service institutions in China, including the submission of annual reports and specific reports for certain tax-related services [5][6][7]. Group 1: Annual Reporting Requirements - All tax-related professional service institutions in China must submit an annual report detailing their activities within the fiscal year by March 31 [7]. - Institutions that did not engage in any tax-related services during the year are not required to submit a report [5]. - New regulations allow institutions to verify their previous year's report through the electronic tax bureau without needing to fill out a new report [7]. Group 2: Specific Reporting Requirements - Only qualified institutions (tax firms, accounting firms, and law firms) need to submit specific reports for four types of services: professional tax consulting, tax planning, tax verification, and tax situation review [6][8]. - These specific reports must be submitted by March 31 of the year following the completion of the services [8]. Group 3: Submission Process - Institutions must log into the electronic tax bureau to complete their report submissions, following a specific sequence of steps [9][10]. - The submission process includes verifying data, making necessary corrections, and confirming the submission [9][10]. Group 4: Special Deductions for Individual Income Tax - The article outlines the special deductions available under individual income tax law, including deductions for education, medical expenses, housing loan interest, and elder care [17]. - For medical expenses, taxpayers can deduct amounts exceeding 15,000 yuan after insurance reimbursements, up to a limit of 80,000 yuan [18][19].