Group 1 - The article discusses the process for individuals and enterprises to verify equity transfer information through the personal income tax APP and the natural person electronic tax bureau [3][8]. - It outlines the steps for individuals to confirm equity transfer information, including logging into the personal income tax APP and selecting the verification results [3]. - For enterprises, the verification process involves accessing the natural person electronic tax bureau and confirming the equity transfer information through the designated modules [3]. Group 2 - The article mentions that for the same contract requiring multiple foreign payments, only the first payment needs to undergo tax registration, with a threshold of $50,000 for single payments that do not require tax registration [8][9].

Group 1 - The announcement by the National Taxation Administration outlines the management of individual income tax collection for personnel working on construction projects across provinces, stating that general contractors and subcontractors are responsible for withholding and paying taxes on behalf of their employees [2] - Labor dispatch companies are also required to withhold and pay individual income tax for workers dispatched to work in different provinces [2] - Taxpayers temporarily engaging in production and business activities across counties must report tax matters to the tax authority at their location and submit relevant documents for tax recognition [2] Group 2 - The operational process for the Natural Person Electronic Tax Bureau (WEB version) includes logging in, selecting the unit, and entering the tax declaration interface [3][12] - Users can switch between units and access the personal income tax business handling interface [5] - The system allows for the collection and submission of personnel information and special additional deduction information [7][8] Group 3 - After completing personnel information collection, users can proceed to the comprehensive income declaration, selecting the tax period and entering normal salary income data [11][19] - The system provides options for various income types, including normal salary, special deductions, and other classifications [20][21] - Users must ensure that all information submitted complies with the individual income tax law and related regulations [17][18]

Group 1 - The article provides a detailed guide on how to correct individual income tax declarations through the Natural Person Electronic Tax Bureau [1][2][3] - It outlines the steps for accessing the tax declaration interface, selecting the withholding unit, and entering the correction process [4][5][6] - The system prompts users to confirm their intention to proceed with the correction, ensuring that the process is intentional and verified [10][11] Group 2 - Users can modify income details by accessing specific income item interfaces and can also clear previous declaration data for batch import using templates [13][15] - Important notes include the necessity to update cumulative deduction amounts and personal pension data if there are changes in employment information [15][16] - After completing data modifications, users must submit the corrected declaration and can pay any additional taxes through the designated menu [19][20] Group 3 - If users find that the original declaration data is correct before submission, they have the option to cancel the correction [21] - It is emphasized that correcting past declarations requires subsequent monthly corrections for later periods to avoid impacting future tax calculations and submissions [23]

Core Viewpoint - The article discusses the online process for individual income tax declaration related to equity transfer in Tianjin, aiming to optimize the business environment and reduce the need for taxpayers to physically visit tax offices [3][20]. Group 1: Online Declaration Process - The Tianjin Taxation Bureau has introduced a fully online channel for individual income tax declaration on equity transfer, allowing taxpayers to complete the process from home [3]. - The online declaration process involves several steps: submission of application by the transferor, confirmation by the transferee, review by the tax authority, and final submission of the declaration by the transferor [3][19]. Group 2: Required Materials - Taxpayers must prepare relevant tax materials related to the equity transfer in electronic format before starting the online declaration [5]. - Supported file formats include PDF, PNG, JPG, JPEG, and BMP, with a maximum of 10 files and a total size not exceeding 20MB for each submission [5]. Group 3: Step-by-Step Declaration - Taxpayers log into the Natural Person Electronic Tax Bureau and navigate to the "Personal Equity Transfer Income" section to begin the declaration [7][8]. - The system requires input of basic information, equity transfer details, and income and deduction information, with mandatory fields marked [11][12]. - After entering the necessary information, the system calculates the tax amount, which must be confirmed before submission [13]. Group 4: Confirmation by Transferee - The transferee receives notifications to confirm the equity transfer information through the Natural Person Electronic Tax Bureau [14][15]. - Both individual and corporate transferees have specific procedures to follow for confirming the information [17][18]. Group 5: Tax Payment and Documentation - Once the tax authority approves the submission, the transferor can proceed to declare and pay the tax [19]. - After payment, taxpayers have the option to obtain a tax payment certificate [19]. Group 6: Taxation Guidelines - The article outlines how equity transfer income is determined, including cash, physical assets, and other economic benefits received from the transfer [20]. - It specifies conditions under which the tax authority may assess the equity transfer income if reported amounts appear significantly low [21][22].

Group 1 - The article provides a detailed guide on how to declare and pay the employment security fund for disabled individuals through the electronic tax bureau [4][5][6] - It emphasizes that the declaration must be made annually between July 1 and October 31 for the previous year's employment security fund [4] - Two methods for declaration are outlined: the supplementary method and the form-filling method, with the supplementary method being the default option [5][8] Group 2 - In the supplementary method, users need to input the total salary of employees from the previous year and confirm or modify the number of employees, after which the system will automatically calculate any applicable fee reductions [5][9] - After successful declaration, users can either pay immediately or check their declaration information later [6][10] - The form-filling method requires users to manually enter the same information as in the supplementary method, followed by submission [8][9] Group 3 - Users can check their submitted declaration forms through the query module after completing the declaration [11] - The article includes various links to related topics and services available through the electronic tax bureau, indicating a comprehensive resource for tax-related inquiries [13]