Group 1 - The article provides a step-by-step guide for individuals to apply for and issue value-added tax (VAT) invoices through the electronic tax bureau app, emphasizing the convenience of mobile operations without the need to visit tax offices [3][4][5]. - Users must register or log in to the electronic tax bureau app, with multiple login options available, including password, SMS, facial recognition, and fingerprint [4][5]. - The process includes filling out sales and purchase information, confirming tax information, and submitting the application for VAT invoice issuance [6][8]. Group 2 - The article outlines the necessary steps for adding taxable sales locations and project information, including selecting the correct tax rate and entering the invoice amount [6][7]. - Users are advised to check the status of their submitted applications, which can be either pending payment or rejected, and to follow up accordingly [8][12]. - The article highlights the importance of compliance with tax regulations, including the requirement for buyers to withhold and pay personal income tax for the seller by the 15th of the following month [11][12].

Core Viewpoint - The article provides detailed instructions on how to verify invoices through various methods, emphasizing the importance of ensuring the authenticity of invoices for financial reporting and tax compliance [3][4][6]. Group 1: Invoice Verification Methods - Users can verify invoices individually by entering details such as invoice source, issue date, and invoice number, which allows them to check for risks, redemptions, and cancellations [3]. - For third-party invoices, users must input the invoice amount (including tax) to perform the verification [4]. - The article outlines a batch verification option where users can download a template for bulk invoice checks, but this feature is limited to invoices issued or received by the user's own unit [3]. Group 2: Verification Results - There are three possible outcomes when verifying an invoice: 1. The invoice information matches, allowing users to preview the invoice [4]. 2. The information does not match, preventing users from previewing the invoice [5]. 3. No invoice information is found, indicating potential issues with the invoice [5]. Group 3: Accessing Verification Platforms - Users can access the National Taxation Administration's invoice verification platform online, where they can input relevant information or upload invoice files in various formats for verification [6]. - The platform provides clear indications of whether an invoice is valid or if there are issues such as "void," "inconsistent," or "not found," which would disqualify the invoice as a financial reimbursement document [6].

Group 1 - The article provides a step-by-step guide for individuals to upgrade their real-name authentication level on the electronic tax bureau platform in order to proceed with tax cancellation procedures [2][3][9] - Users must first log in to the electronic tax bureau, check their current real-name authentication level, and if it is below level four, they need to initiate the upgrade process [9] - The upgrade process involves using the electronic tax bureau app to complete a facial recognition verification, which, once passed, will automatically update the user's real-name authentication level to four [3][9] Group 2 - The article emphasizes the importance of having a real-name authentication level of at least four to perform certain tax-related operations, such as tax cancellation [2][9] - It outlines the specific steps required to log in, check the current level, and initiate the upgrade, ensuring clarity for users who may be unfamiliar with the process [2][3][9] - The article serves as a practical guide for individuals seeking to navigate the electronic tax bureau's requirements efficiently [2][3][9]

Group 1 - The article provides a step-by-step guide on how to obtain a tax clearance certificate through the electronic tax bureau app and website [3][11]. - Users must log in to the electronic tax bureau app or website and navigate to the appropriate sections to initiate the process of obtaining the tax clearance certificate [3][11]. - If there are no pending tax issues, users can directly download the tax clearance certificate in PDF format after verification [7][13]. - In cases where there are unresolved tax matters, the system will notify users that the certificate cannot be issued, and they can view details of the pending issues [9][14]. Group 2 - The article outlines the criteria for small-scale taxpayers regarding the tax exemption threshold, effective from January 1, 2026, and December 31, 2027 [20][22]. - The exemption threshold for monthly sales is set at 100,000 yuan, while for quarterly sales, it is 300,000 yuan [24]. - For per-transaction taxation, the threshold is established at 1,000 yuan per transaction [24]. - Specific conditions under which individuals must adhere to the monthly sales threshold are also detailed, including income from newly issued government bonds and rental income [25][26].

Group 1 - The announcement from the Shanxi Provincial Taxation Bureau states that communication subsidies received by individuals due to the reform of the communication system can be deducted as business expenses if they do not exceed 500 yuan per month. Any amount exceeding this will be included in the monthly salary and taxed as "wages and salaries" [2] - The calculation of the business expense deduction for communication subsidies will be based on the cumulative amount up to the current month for the taxpayer in the natural person electronic tax bureau before the upgrade [2] - Taxpayers are required to fill in the "other" section under "other deductions" in the new wage and salary income interface to deduct communication subsidies [2]

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].

Group 1 - The article discusses the concentrated collection period for flexible employment pension insurance, which is from July to December each year. Contributors must select an appropriate payment base after the annual standard is announced and pay to the tax authorities [8]. Group 2 - The electronic tax bureau app has changed its login method to "account password + mobile phone SMS verification," and fingerprint and facial recognition login are currently not available [10].

Group 1 - The article provides a detailed guide on how to use the Electronic Tax Bureau APP for tax-related services, emphasizing the interaction with the virtual assistant "Yueyue" for inquiries and assistance [2][7]. - Users must log in as individuals and select their local tax authority down to the district or county level to access services [4][10]. - After selecting the service authority, users can input their questions, and "Yueyue" will provide intelligent responses or allow for human interaction if needed [3][30]. Group 2 - The article outlines the steps for modifying the service authority in case of logging in from a different location, ensuring users can still access the correct tax services [8][19]. - For local logins, users can also modify their service authority by navigating through the app to the personal center and selecting the appropriate authority [13][28]. - It is recommended to select the service authority down to the district or county level to enhance the tax service experience and ensure accurate connections with staff [30].

Group 1 - The article provides a step-by-step guide for enterprises to submit tax-related opinions or requests through the electronic tax bureau app [1][2][3][4][5][6][12]. - After submitting an opinion, users can check the status of their submission by logging back into the app and navigating to the "My Opinions" section [12][13]. - The app also allows users to view public opinions and responses from tax authorities, enabling them to find similar issues and submit their own requests [10][12]. Group 2 - The article outlines the purpose and usage of the nuclear power plant spent fuel treatment and disposal fund, which is a government fund specifically for handling spent fuel [22][24]. - The fund covers various expenses, including spent fuel transportation, storage, processing, and the construction and operation of treatment facilities [24]. - Nuclear power plants with pressurized water reactors that have been in commercial operation for over five years are required to pay into this fund at a rate of 0.026 yuan per kilowatt-hour [25][26]. Group 3 - The article specifies that payments for the spent fuel treatment fund must be declared and paid by January 25 each year, based on the previous year's actual sales [28][29]. - Late payments incur a penalty of 1% per day on the overdue amount, emphasizing the importance of timely compliance [29]. - Taxpayers can submit their payment declarations through the national electronic tax bureau, ensuring a standardized process for non-tax revenue reporting [30][32]. Group 4 - After payment, taxpayers can obtain a "Central Non-Tax Revenue Unified Invoice" from the tax authorities, which is essential for record-keeping [33]. - The article references several legal and regulatory documents that govern the management and collection of the spent fuel treatment fund, ensuring compliance with national laws [35].