Core Viewpoint - The article provides a detailed guide on how to correct stamp tax declarations due to errors or omissions in the initial submission, emphasizing the importance of accurate tax reporting and the steps involved in the correction process [3][5][15]. Group 1: Steps for Correction - Taxpayers can log into the electronic tax bureau and navigate to the "Tax Declaration and Payment" section to initiate the correction process [5][19]. - After accessing the "Declaration Correction and Cancellation" interface, users must select the relevant declaration date or tax period and click "Query" [7][9]. - Once the corresponding stamp tax declaration form is found, users can click on the "Correct" option to proceed with the necessary amendments [9][11]. Group 2: Finalizing Corrections - After making the required changes to the tax source information, users should save the modifications and verify the data before submitting [11]. - The article highlights the importance of ensuring that all data is accurate to avoid further complications with tax compliance [11][15].

Group 1 - The article emphasizes that employers can easily apply for social insurance fee refunds online through the electronic tax bureau, making the process convenient and efficient [2][3]. - Employers must log into the electronic tax bureau and navigate to the specific module for social insurance fee refund applications [4]. - If the employer has not previously maintained a refund account, they need to set it up before applying for a refund [4] Group 2 - To initiate a refund application, employers must enter details such as the payment period, social insurance agency, and the identification number of the personnel for whom the refund is requested [6]. - After selecting the relevant payment records, employers must provide a reason for the refund and upload necessary documentation [7]. - Employers can track the status of their refund application through the refund application record inquiry module [7] Group 3 - The article also mentions that taxpayers can self-check their value-added tax and corporate income tax declarations for accuracy using the electronic tax bureau's self-inspection result inquiry feature [12]. - The self-inspection process allows taxpayers to identify discrepancies in their declarations and make necessary adjustments [15]. - Taxpayers can initiate a self-inspection for their declared tax types, and the system will automatically check for any issues [18]

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Core Viewpoint - The article discusses the process of issuing agricultural product purchase invoices through the electronic tax bureau, emphasizing the importance of these invoices as VAT deduction certificates for agricultural products purchased from individual producers [1]. Group 1: Invoice Issuance Process - Step 1: Access the electronic tax bureau and navigate to the "Invoice Usage" section, selecting "Blue Invoice Issuance" [3]. - Step 2: Click "Issue Invoice," choose "Electronic Invoice," and select "Ordinary Invoice" and "Agricultural Product Purchase" from the dropdown menus [4]. - Step 3: Fill in the buyer and seller information accurately, including the seller's personal identity details [4]. - Step 4: Enter the invoice details, where the system can assist in matching product names with corresponding codes [4]. - Step 5: Preview the invoice information and click "Issue Invoice" if everything is correct [4]. Group 2: Related Information - The article also references previous guides on issuing various types of invoices, including second-hand vehicle invoices and real estate tax maintenance [6]. - It highlights that the platform is a non-official resource aimed at providing learning materials and is not a standard for actual tax payments [8].

Core Viewpoint - The article discusses the procedures for maintaining property tax sources in the context of changing rental income due to rent adjustments, emphasizing the importance of timely tax reporting and compliance with electronic tax systems [1][2][9]. Summary by Sections Property Tax Source Maintenance - Companies must adapt their property tax source maintenance practices when rental income changes, as demonstrated by a case where a property valued at 3 million yuan was rented out with an initial monthly rent of 10,000 yuan, later increased to 11,000 yuan [2][9]. - The total rental income for the first half of 2025 was 120,000 yuan, while the adjusted total for the second half was 66,000 yuan due to the rent increase [2][9]. Electronic Tax Reporting Process - The process begins with logging into the electronic tax bureau, navigating to the tax declaration section, and selecting the property tax source collection and combined declaration [2][3]. - Specific steps include selecting the property tax type, entering the relevant tax source information, and submitting changes related to rental income adjustments [4][5][7]. Tax Source Information Submission - When submitting tax source information, companies must indicate the change in rental income, specifying the change date as June 30, 2025, and the new rental income for the second half of the year as 66,000 yuan [9][10]. - The article highlights the importance of accurately reporting rental income to avoid tax discrepancies and ensure compliance with tax regulations [9][10].

Core Viewpoint - The article provides a detailed guide on how to report water resource tax source information through the electronic tax bureau, emphasizing the steps and necessary information required for compliance. Group 1: Steps for Reporting Water Resource Tax - Users must log in to the electronic tax bureau and navigate to the water resource tax source information report section to begin the reporting process [1][4] - After accessing the water resource tax source information report, users can add new tax sources by filling in relevant details such as water resource information and extraction location [6][8] - Once the information is submitted successfully, users can view the collected tax source information on the report interface [9] Group 2: Modifications and Corrections - If users need to modify existing water resource tax source information, they can do so by selecting the modify option and resubmitting the corrected information [9][10] - Users can also correct any missing details, such as specific industry classifications related to water usage, by using the correction feature [10] - For previously reported tax sources with no outstanding tax or violations, users have the option to cancel the tax source information [12] Group 3: Deletion of Tax Source Information - If a tax source has never been reported, users can delete the information from the system [14] - The article also mentions that users can utilize the "Property and Behavior Tax Source Information Collection and Consolidated Declaration" module for water resource tax information collection [16]

Group 1 - The article addresses issues faced by taxpayers using the electronic tax bureau, specifically identity switching errors and bulk invoice download failures [1][2] - It provides solutions for identity switching problems, suggesting users log out and clear browser cache if issues persist [3][4] - Instructions for bulk downloading invoices are detailed, including steps for accessing the invoice business module and querying invoices [4][5] Group 2 - The article discusses the new tax credit management measures effective from July 1, 2025, aimed at promoting taxpayer compliance and enhancing the social credit system [11][12] - Taxpayers rated as A-level will receive various incentives, including public recognition and potential increases in their credit scores [12][14] - Specific conditions for A-level qualification are outlined, including operational duration and compliance with accounting standards [19]

Core Viewpoint - The article discusses the reasons why taxpayers may not find the "invoice business handling" module in the electronic tax bureau, highlighting the need for proper registration and permissions for electronic invoices [1][2]. Group 1: Reasons for Missing Invoice Module - Reason one: Taxpayers have not registered the electronic invoice types. They need to apply for the invoice type by navigating to "Invoice Usage" and submitting the necessary information [1]. - Reason two: The current identity of the handling personnel lacks invoice issuance permissions. Taxpayers must log in as the legal representative or financial responsible person to manage permissions [2]. Group 2: Application Process - Taxpayers can select the electronic invoice type and submit the application for registration through the electronic tax bureau [1]. - To modify personnel permissions, users must access the "Personnel Permission Management" section and enable the invoice business function for the relevant staff [2].

Core Viewpoint - The article provides a detailed guide on the application process for the 2024 Disability Employment Security Fund (referred to as "Disability Fund"), which started its collection period on August 1, 2024, and will end on August 31, 2025 [2]. Application Process Summary - **Entering the Application Interface**: Users can access the application page through three channels after logging into the electronic tax bureau [4][5]. - **Filling in Application Information**: The application requires filling in the "average number of employees last year," which is calculated by summing the monthly employee counts and dividing by the number of months the business was operational [6][7]. - **Confirming Application Data**: After entering the employee count, users must confirm the "current payable amount," "current exemption amount," and "current payable (refundable) amount" [8]. - **Submitting the Application**: Once all data is verified, users can click "Submit Application" to finalize the process [10]. - **Payment Process**: After successful submission, users can proceed to the payment section by clicking "Pay Now," where they can choose their preferred payment method [12]. Payment Obligations - **Payment Obligors**: Organizations that do not meet the required employment ratio of disabled individuals (1.5% of total employees) are obligated to pay the Disability Fund [17][18]. - **Calculation Standard**: The Disability Fund is calculated based on the difference between the required number of disabled employees and the actual number employed, multiplied by the average annual salary of employees [20][21]. - **Collection Authority**: The local tax authority is responsible for collecting the Disability Fund and will publish the payment status of local organizations by the end of May each year [22]. Exemption Policies - **Exemption Criteria**: Companies with 30 or fewer employees are exempt from paying the Disability Fund [24]. - **Discount Policies**: Organizations employing disabled individuals at a rate of 1% or more but less than 1.5% can pay 50% of the required amount, while those with less than 1% must pay 90% [24].

Group 1 - The article emphasizes the importance of social insurance for new employees transitioning from students to the workforce, highlighting that employers are required to register employees for social insurance within 30 days of signing a labor contract [16][17] - It clarifies that social insurance contributions must be based on the employee's actual salary, and employers cannot pay social insurance fees in cash or substitute them with salary adjustments [17][18] - The article outlines that both employers and employees share the responsibility for social insurance contributions, which include pension, medical, unemployment, and work injury insurance [17][19] Group 2 - The article provides guidance for graduates who have not signed a fixed labor contract, stating that they can still participate in social insurance as flexible employment individuals or as urban and rural residents [18][19] - It details the types of social insurance available for those in different employment statuses, ensuring continuous coverage and protection of rights [19]