Group 1 - The article discusses the promotion of rural characteristic industry development through tax incentives for agricultural production [1] - It highlights that land used for picking and sightseeing agriculture is exempt from urban land use tax for qualifying units and individuals [1] - The policy is based on the "Interim Regulations on Urban Land Use Tax of the People's Republic of China," specifically Article 6, which defines land directly used for agricultural production [1] Group 2 - The article provides a reference to the notification from the Ministry of Finance and the State Administration of Taxation regarding property tax and urban land use tax policies [1] - It emphasizes the conditions under which the tax exemption applies, ensuring compliance with relevant regulations [1]

Core Viewpoint - The article discusses the enhancements made to the tax service accessibility for taxpayers in Shanxi, particularly focusing on the new feature that allows taxpayers who have not joined the Shanxi Tax WeChat Enterprise Account to access tax information by sharing specific content [2][6]. Group 1: Tax Service Accessibility - A new feature has been implemented that allows taxpayers to share and access tax information without needing to join the Shanxi Tax WeChat Enterprise Account [2][6]. - Taxpayers can enter the "Tax Declaration Express" section via the WeChat account and utilize the information retrieval function to search for historical tax information [2][4]. Group 2: Operational Steps - The operational steps for sharing tax information include entering the "Tax Declaration Express," clicking on "Information Retrieval," and using keyword input or category navigation to find the desired content [4][6]. - After finding the relevant information, users can share it by clicking the share button located in the upper right corner of the detail page [4][6]. Group 3: Employment Support Tax - The article also addresses the hot questions regarding the declaration of employment support funds for disabled individuals, indicating that the collection of these funds has shifted from quarterly to annual, with a deadline of September 30 each year [5][6].

Group 1 - The announcement lists the qualified public welfare organizations in Shanxi Province for tax-deductible donations from 2025 to 2027, including various Red Cross branches across different districts [2][3]. - The announcement is based on the requirements set forth by the Corporate Income Tax Law and the Individual Income Tax Law of the People's Republic of China [2]. Group 2 - The document provides a comprehensive list of 29 Red Cross organizations in Shanxi Province that are eligible for tax deductions on donations [2]. - The announcement is effective as of the date it was published, September 18, 2025 [2].

Core Viewpoint - The article provides a detailed guide on how to manage tripartite agreements through the electronic tax bureau, including signing, modifying, terminating, and downloading agreements. Summary by Sections Tripartite Agreement Signing - After signing a tripartite agreement in the electronic tax bureau, users can modify, terminate, void, or download the agreement through the designated module [2]. Operation Steps - Users must log in to the electronic tax bureau, navigate to "Tax Handling" and then to "Comprehensive Information Report" to access the tripartite agreement signing section [4]. Agreement Status Management - Agreements with a status of "verified" allow for modification, termination, and downloading, while those with a "verification failed" status allow for modification, voiding, and downloading [5]. Modifying Tripartite Agreements - For verified agreements, users can click "Modify" to access the modification interface, where they can change details such as the deduction flag and save the changes [6][7]. Terminating Agreements - Users can terminate agreements with a verified status by clicking "Terminate," which will stop the system from deducting taxes through that account [9]. Voiding Agreements - Agreements that have failed verification or are unverified can be voided, allowing users to initiate a new tripartite agreement [9]. Downloading Agreements - Users can download the tripartite agreement by clicking the "Download" button [11].