Group 1 - The article introduces a new experience for individuals to apply for labor remuneration invoices through a unified channel provided by the personal income tax APP, streamlining the process without the need to visit tax offices [2][9]. - The service is limited to labor remuneration income, with a cap of 100,000 yuan for a single invoice, and is applicable only between individuals and legal entities (with the legal entity as the withholding agent) [11][2]. - The process involves several steps: the withholding agent initiates the invoice application, the individual confirms the application, pays the relevant taxes, and the invoice is issued [3][10]. Group 2 - The operational steps for initiating the labor remuneration invoice application include logging into the personal tax web portal, selecting the appropriate functions, and filling in necessary invoice details [5][6]. - Specific information required includes seller and buyer details, project information, taxable behavior, and any additional remarks, with certain fields being non-modifiable [7][10]. - After submitting the application, the individual must confirm tax amounts and complete payment before the invoice is automatically issued [13][15].

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].

Group 1 - The article discusses the process for changing tax-related registration information when there are changes in market regulatory department registration [4][6]. - It outlines the steps to access the "Tax-related Market Entity Identity Information Change" function on the national unified electronic tax bureau [3][5]. - The system automatically retrieves the changed registration information and prompts users to confirm or add additional changes [4][6]. Group 2 - When changes occur in non-market regulatory department registration, users can also access the same "Tax-related Market Entity Identity Information Change" function [6]. - Users are instructed to select the change items, fill in the new information, and confirm before submitting [6]. - The article emphasizes the importance of verifying all changes before finalizing the submission [5][6].

Group 1 - The article provides guidance on how new enterprises can retrieve their individual income tax (IIT) declaration passwords, emphasizing that only the legal representative or financial responsible person of the enterprise can perform this operation [14]. - Two methods are outlined for obtaining the IIT declaration password: through the Individual Income Tax App and the Natural Person Electronic Tax Bureau web portal [1][7]. Group 2 - For the Individual Income Tax App method, the steps include logging in, navigating to "My Taxation Permissions," selecting the relevant enterprise, and resetting the declaration password by entering a new password and verification code [3][6]. - For the Natural Person Electronic Tax Bureau method, the process involves logging in, completing personal information, managing tax permissions, and resetting the declaration password similarly by entering a new password and verification code [8][10][12].

Group 1 - The article discusses the process of withholding and paying individual income tax for employees, emphasizing the importance of compliance with national regulations [11][12][8] - It explains that employers are responsible for withholding and remitting personal income tax on behalf of their employees, which is a mandatory requirement [8][11] - The article provides guidance on how to use the Natural Person Electronic Tax Bureau's web portal for tax declaration, detailing the steps to complete the income tax submission [15][13] Group 2 - The article includes a reminder that the platform providing this information is unofficial and serves as a learning resource, encouraging readers to share experiences and knowledge [25] - It references previous issues of a guide related to individual business operations, covering topics such as invoice errors and tax payment procedures [24]