Group 1 - The article discusses the process of updating personal income tax deductions when changing jobs, specifically focusing on the modification of special additional deductions through the personal income tax app [1][4]. - Users are guided to log into the "Personal Income Tax" app, navigate to the "Special Additional Deductions" section, and modify their declaration method to reflect their new employer [3][4]. - If the new employer's name does not appear in the app, users are advised to check their employment information and contact the new employer for verification if necessary [4][5]. Group 2 - The article mentions the timeline for the review of the 2025 tax payment credit evaluation results, which is expected to be published in April 2026, and outlines the process for disputing evaluation results [9][10]. - Taxpayers can apply for a review of their credit evaluation results before the end of March 2026, and the tax authority will complete the review within 15 working days after receiving the application [10][11]. - The electronic tax bureau provides a platform for taxpayers to submit review applications, including the necessary documentation [11][12].

Core Viewpoint - The article discusses the updated procedures for handling employee information in the Natural Person Electronic Tax Bureau (withholdings end), specifically focusing on the process for managing departing employees and the necessary steps for reporting their information [2][4][6]. Group 1: Individual Employee Processing - To process a single departing employee, log into the Natural Person Electronic Tax Bureau, navigate to the "Personnel Information Collection" section, and enter the employee's departure date before saving the information [4][6]. - After saving, select the departing employee's information and click "Submit" to confirm successful reporting [6]. Group 2: Multiple Employee Processing - For processing multiple departing employees, log into the system, select the relevant employee records, and use the "Batch Modify" option to update their departure dates and any other necessary information [8][9]. - Once the modifications are made, select the departing employees again and click "Submit" to complete the reporting process [9].

Group 1 - The article provides guidance on using the Individual Electronic Tax Bureau for tax declaration and annual tax settlement processes [4][9][10] - It emphasizes the importance of timely submission of employee information, especially for those who have left the company, to ensure compliance with tax regulations [12][19] - The article outlines the steps for updating the status of departing employees, including entering their departure date and submitting the information successfully [16][20] Group 2 - The article mentions the functionality of the tax bureau's web and app platforms, allowing users to switch identities and access various tax-related notifications and reminders [5][10] - It highlights the interactive features available for users, such as real-time customer service support through the tax bureau's platforms [5][9] - The article encourages users to ensure accurate entry of taxpayer information to avoid complications in future tax-related processes [20]

Core Viewpoint - The article emphasizes the importance of timely filing of the Individual Income Tax (IIT) for business income, specifically detailing the process for submitting the tax return through the Natural Person Electronic Tax Bureau for the 2025 tax year, which runs from January 1 to March 31, 2026 [3][4][9]. Group 1: Business Income Tax Filing - Business income refers to income obtained by individual business owners from production and operational activities, including income from sole proprietorships, partnerships, and other paid service activities [6]. - Individuals required to file the business income tax return include individual business owners, sole proprietors, partners in partnerships, and those engaged in contracted or leased operations [7]. - The filing period for the 2025 business income tax return is from January 1 to March 31, 2026, as mandated by the Individual Income Tax Law [9]. Group 2: Filing Process and Requirements - Taxpayers with a single source of business income must file with the tax authority where the business is managed, using the Individual Income Tax Business Income Tax Return (Form B) [9]. - For those with multiple sources of business income, they can choose one location to file a consolidated return, which requires submitting the Individual Income Tax Business Income Tax Return (Form C) [9]. - The filing channels available include the Natural Person Electronic Tax Bureau (deduction end), the web version of the Natural Person Electronic Tax Bureau, and the tax service hall of the local tax authority [9]. Group 3: Tax Calculation - Business income tax is calculated based on the total income for the year minus costs, expenses, and losses, applying a progressive tax rate ranging from 5% to 35% [9]. - The tax rate table for business income specifies different rates based on the annual taxable income, with rates starting at 5% for income not exceeding 30,000 yuan and reaching 35% for income exceeding 500,000 yuan [9].

Group 1 - The article provides a step-by-step guide for using the Individual Electronic Tax Bureau (withholdings) for the first time, including entering unit information and taxpayer identification [1][4] - It details the process of confirming tax information and entering tax personnel details, emphasizing the importance of accuracy in the data entered [5][7] - The article outlines the steps for adding domestic personnel, specifically for interns, including required information such as name, identification number, and employment dates [8][9] Group 2 - The guide explains how to complete the comprehensive income declaration, including selecting labor remuneration and generating zero remuneration records for manual adjustments [10][12] - It highlights the final steps for tax calculation and submission of the declaration, ensuring that all data is confirmed before sending [12]

Group 1 - The article provides a detailed guide on data recovery procedures for the individual electronic tax bureau, including steps for both scenarios with and without backup [2][4][6] - In the case of having a backup, users are instructed to log in, navigate through system settings, and select the backup file for restoration, with a warning that current data will be overwritten [4][6] - For users without a backup, it is necessary to apply for the "data download" function at the tax authority, and upon approval, data can be downloaded within three days [7][8] Group 2 - The article outlines the process for annual wage declaration, starting with logging into the electronic tax bureau and selecting the relevant social security business section [17][18] - Users can either manually input employee wages or download a template for bulk entry, depending on the number of employees [19][20] - After entering the wage data, users must confirm the information and submit the declaration, which will be marked as successful upon completion [25]

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 provides a detailed guide on how to process the annual one-time bonus income through the Natural Person Electronic Tax Bureau, including steps for tax withholding declaration [2][3] - It outlines the procedure for entering the annual one-time bonus amount and saving the information, followed by tax calculation and submission of the declaration form [3] - The article clarifies that individuals working for two different employers can declare their annual one-time bonuses separately, as per the regulations set by the Ministry of Finance and the State Administration of Taxation [5][6] Group 2 - It specifies that the tax calculation method for annual one-time bonuses allows for separate tax assessments, which do not combine with the individual's comprehensive income for the year [5][6] - The article mentions that this tax policy will be in effect until December 31, 2027, providing a timeline for compliance [6] - It emphasizes that each taxpayer can only use this tax calculation method once within a tax year [7]

Group 1 - The article provides a step-by-step guide for individuals to apply for a refund of handling fees through the electronic tax bureau [2][5][8] - Users are instructed to log in to the personal electronic tax bureau, navigate to the "Refund Handling Fee Verification" section, and confirm the details before proceeding with the application [3][6][9] - After verifying the refund amount and entering bank details, users can submit their application, which will then be reviewed by tax authorities and the treasury [9] Group 2 - The article also discusses the process for tax-related professional service institutions to apply for a credit code through the national electronic tax bureau [14][15] - Institutions can obtain their credit code by either copying a link or downloading a QR code for easy access to their information [15][16] - The article mentions the credit score ranking of institutions within the city, indicating the current score and historical credit status [21][22]

Core Viewpoint - The article provides a detailed guide for new registered enterprises on how to obtain or reset their declaration password for the Individual Income Tax App and the Natural Person Electronic Tax Bureau [1][2][4]. Group 1: Password Reset Process - The legal representative or financial responsible person can log in to the Individual Income Tax App, navigate to "My" and then "Enterprise Tax Handling Permissions" to select the corresponding enterprise and proceed to reset the declaration password [2][4]. - After selecting the enterprise, the user must click on "Reset Declaration Password," enter a new password, confirm it, and obtain a verification code via SMS before saving the changes [2][7]. - Alternatively, the password can also be reset by visiting the tax service hall [8]. Group 2: Tax Filing Issues - There are inquiries regarding the reasons for prompts of unpaid amounts in the VAT declaration form, even after the previous VAT has been paid [12]. - The article explains that the "Beginning Unpaid Tax Amount" should be filled according to the previous tax period's declaration form, and any omissions in the main VAT form can lead to discrepancies in the unpaid tax amounts [12][13]. Group 3: Labor Dispatch Services - Labor dispatch services involve dispatching employees to work for a client company while being managed by that company [15]. - General taxpayers providing labor dispatch services can calculate VAT based on the total price and additional fees at a rate of 6% [16]. - Small-scale taxpayers can opt for simplified taxation at a rate of 3% for labor dispatch services [19]. Group 4: Taxation Methods - Taxpayers can choose to use the differential taxation method, where the sales amount is calculated after deducting wages, benefits, and social insurance costs paid to dispatched employees [20][21]. - It is noted that taxpayers using the differential taxation method cannot issue special VAT invoices for the costs related to employee wages and benefits but can issue regular invoices [21]. Group 5: Policy Reference - The article references the policy document from the Ministry of Finance and the State Administration of Taxation regarding the implementation of VAT reforms for labor dispatch services [22].