Group 1 - The article emphasizes the importance of personnel archives for individuals, particularly in contexts such as recruitment, political assessments, title evaluations, and retirement processes [4] - It states that personnel archives for mobile personnel contain various materials reflecting political status, work experience, education, qualifications, professional titles, performance evaluations, and any disciplinary actions [3] - Individuals cannot access their own personnel archives directly and must request relevant documents through the storage institution [2] Group 2 - The article provides guidance on how to check the location of personnel archives, including using the national human resources service platform for online inquiries [5][7] - It mentions that individuals can also contact local personnel archive management service institutions via phone for assistance [7] - A QR code is available for users to access information about archive management service institutions [8]

Group 1 - The article provides guidance on how flexible employment individuals can confirm their social security payment status through the electronic tax bureau [4][5][6]. - It outlines a step-by-step process for checking payment status via both the web portal and the mobile app of the electronic tax bureau [5][6]. - The article emphasizes the importance of entering the correct declaration date or payment period to retrieve accurate payment information [6]. Group 2 - It mentions that taxpayers whose annual taxable sales exceed a specified threshold must register as general taxpayers, detailing what constitutes annual taxable sales [13]. - The article clarifies that the annual taxable sales amount includes sales made within a continuous 12-month period, excluding certain transactions like the sale of intangible assets or real estate [13]. - It notes that these regulations will take effect starting January 1, 2026 [13]. Group 3 - The article specifies which taxpayers can use a quarterly tax period, including small-scale taxpayers and certain financial institutions [17][18]. - It references the relevant legal framework governing these provisions, indicating that specific taxpayer categories are defined by the State Council's tax and finance authorities [18].

Core Viewpoint - The article provides a detailed guide on the process of registering as a general VAT taxpayer through the electronic tax bureau, outlining the steps and options available for taxpayers. Group 1: Registration Process - Taxpayers must log in to the electronic tax bureau and navigate to the "General VAT Taxpayer Registration" section to begin the process [1]. - There are two modes for registration: "Confirmation Mode" and "Supplementary Mode" [2]. Group 2: Confirmation Mode - In Confirmation Mode, taxpayers need to confirm the results provided by the system [2]. - If there are no invoices issued or received in the current month, the effective date is automatically set to the first day of the current month, but can be changed to the first day of the next month [3]. - If invoices are involved, the system sets the effective date to the first day of the next month [4]. - After confirming, taxpayers can proceed to submit their registration [4][10]. Group 3: Supplementary Mode - In Supplementary Mode, the system pre-fills the effective date and other information based on taxpayer data, which can be manually adjusted [5]. - Taxpayers can preview the registration form to ensure all details are correct before submission [6][7]. - Once the form is completed and confirmed, taxpayers can submit it for processing [9][10].

Group 1 - The article provides guidance on how to access and utilize the electronic tax bureau for various tax-related services, including the submission of deposit account information [2][11]. - It emphasizes the importance of reporting all bank accounts to avoid administrative penalties and impacts on tax credit ratings [2]. - Specific deadlines for tax declarations and payments are outlined, including dates for value-added tax, personal income tax, and corporate income tax [7][9]. Group 2 - The article details the process for individual business owners and partners to file their income tax returns, specifying the use of different forms based on the source of income [9]. - It describes the operational steps for taxpayers to log into the electronic tax bureau and navigate to the relevant sections for tax filing [10][11]. - The article highlights the availability of online consultation services through the electronic tax bureau for assistance with tax-related inquiries [14][17].

Group 1 - The article discusses the process for adding tax personnel in the electronic tax bureau, emphasizing the need for correct identity type selection as "tax personnel" [4] - It outlines the steps for reporting and changing tax-related information, including accessing the comprehensive information section and selecting change items [4] - The article highlights the importance of compliance with regulations regarding social insurance contributions for various types of employers, including the basis for declaring wages for social insurance in 2026 [13][15] Group 2 - It mentions that employers must use the employee's salary for the month of hiring as the basis for declaring social insurance contributions for new employees in 2026 [13] - The article states that if there are errors in the wage declaration process, employers may face penalties and must pay late fees for insufficient contributions [17] - It also clarifies that cash transportation subsidies provided to employees are subject to personal income tax and must be included in the taxable income [20]

Group 1 - The system has added a verification check for modified property original value data against the current value, prompting users to provide reasons for changes and submit supporting materials if the new value is below a certain percentage of the current value [2] - When maintaining rental taxable information, if the modified declared rental income is less than or equal to a certain percentage of the current value, the system prompts for a reason and requires supporting materials [3] - In the modification of land taxable details, if the land area is less than or equal to a certain percentage of the current value, the system prompts for a reason and requires supporting materials [5] Group 2 - After importing customs declaration forms for tax exemption applications, if there are abnormal prompts in the "Pending Data" section under "Data Management," it is usually due to the export date of the declaration not matching the corresponding exchange rate configuration [7] - Users can collect and batch input exchange rates by navigating to "Data Management - Basic Data Management - Exchange Rate Management" and clicking the "Add" button [8] - If there are still red circle prompts in the pending confirmation exchange rate data after completing the above steps, users need to perform batch input for the exchange rates [9] Group 3 - The electronic tax bureau does not support refunds for overpaid union funds; taxpayers must visit the local tax authority service hall to process these refunds [10] - For environmental protection tax information collection, if the exemption nature code and project name are grayed out and cannot be selected, it indicates that certain pollutants calculated using specific methods are not eligible for exemptions [12] - If there is a discrepancy between the confirmed usage of export taxable customs declaration forms and the current tax declaration data, users must confirm the statistics in the "Export Taxable Customs Declaration Usage Confirmation" module before proceeding with the declaration [12] Group 4 - Individuals can declare stamp duty related to equity transfers through the electronic tax bureau by logging in and navigating to the appropriate tax declaration section [17] - The stamp duty tax source collection involves entering basic information and selecting the tax type "Stamp Duty" for equity transfer documents, with the tax basis determined by the amount listed in the transfer document [18] - From January 1, 2023, to December 31, 2027, there is a 50% reduction in stamp duty for small-scale VAT taxpayers, small and micro enterprises, and individual businesses, excluding securities transaction stamp duty [19]

Group 1 - The article provides a detailed guide on how taxpayers can query newly generated tax declaration forms after corrections through the electronic tax bureau [2][3][5] - Taxpayers are instructed to log in to the electronic tax bureau, select the "query" option, and choose "newly generated declaration forms (full mode)" under the correction type [3][5] - The system allows users to filter results based on tax period and declaration date, ensuring a comprehensive search for relevant tax information [3][5] Group 2 - After setting the query conditions, users can click "query" to display a list of corrected declaration forms [3][5] - The article outlines the steps for exporting the queried declaration forms, enabling users to download them in bulk [5] - It emphasizes the importance of using the electronic tax bureau for efficient tax management and record-keeping [20][22]

Core Viewpoint - The article provides a detailed guide on how to confirm the purpose of export taxable goods declaration through the electronic tax bureau, emphasizing the importance of compliance with the new regulations set by the State Taxation Administration [3]. Group 1: Steps for Confirmation - Step 1 involves logging into the new electronic tax bureau and navigating to the export taxable goods declaration confirmation interface [4]. - Step 2 shows that the system automatically displays all declarations pending confirmation, with a default status of "pending confirmation" [4]. - Step 3 requires taxpayers to confirm whether the goods listed in the declaration should be reported for VAT in the current period [5]. - Step 4 allows for a one-click confirmation of all declarations if they all require VAT reporting [5]. - Step 5 provides a batch confirmation option for declarations that partially require VAT reporting [5]. - Step 6 involves entering the amount of imported materials used for processing if applicable [6]. Group 2: Handling Non-Reporting Declarations - For declarations that do not require VAT reporting, taxpayers must select "no" in the reporting column and provide a reason for non-reporting [6]. - Step 8 outlines the process for selecting options related to previously declared tax amounts or issued invoices, requiring specific information to be filled out [8]. - Step 9 discusses the ability to download import templates for batch processing of non-reporting declarations [14]. Group 3: Confirmation and Statistics - Step 10 allows for the batch cancellation of confirmed declarations if there are errors [15]. - Step 11 emphasizes the need to click the "statistical confirmation" button to complete the confirmation process, generating a statistical report for review [15]. - Step 12 explains the process for revoking statistical confirmation if changes are needed after the initial confirmation [16].

Group 1 - The article outlines the specific operational process for adding tax personnel and confirming authorization for added personnel through the electronic tax bureau website [2][3][4][5] - Only the legal representative, financial responsible person, or administrator of the company can add billing or tax personnel permissions [2] - The process includes logging into the electronic tax bureau, navigating to the account center, and selecting the option to add tax personnel, followed by entering the required information and confirming [3][4][5] Group 2 - There are two methods for the added tax personnel to confirm authorization: through the electronic tax bureau website or the mobile app [6][7] - The website method involves logging in, navigating to the enterprise authorization management section, and confirming the authorization [6] - The app method requires selecting the relevant authorization items and confirming them within the app [7] Group 3 - The article provides a timeline for various tax declaration and payment deadlines, including value-added tax, consumption tax, and personal income tax [13][14][17] - Specific dates are outlined for the declaration of individual social insurance fees and corporate income tax [13][14][17] - The article emphasizes the importance of timely tax filings and the procedures for individual and corporate tax declarations [14][17]

Core Viewpoint - The article provides a detailed guide on how taxpayers can revoke previously confirmed invoice data through the electronic tax bureau, ensuring compliance and accuracy in VAT declarations [3]. Group 1: Steps for Revoking Invoice Confirmation - Taxpayers must log into the electronic tax bureau and navigate to "Tax Handling" > "Invoice Usage" > "Invoice Purpose Confirmation" [5]. - On the "Invoice Confirmation" page, users should click on "Deduction Class Confirmation" to access the relevant options [7]. - In the "Statistical Confirmation" interface, users can click the "Revoke Confirmation" button, and upon confirmation, the previously confirmed invoice data will be revoked [8]. Group 2: Querying Invoices for Revocation - Users can select "Checked" in the "Check Status" column and specify the invoice date range to query the relevant invoices that need revocation [10].