1. Tax burden shifting can take the forms of forward shifting, backward shifting, and mixed shifting. Backward shifting mainly involves increasing sales prices to pass the tax burden onto buyers.

2. The current consumption tax policy stipulates that beer, yellow wine, high-end cosmetics, and refined oil are taxed based on quantity.

3. Discharges of taxable pollutants from legally established urban and rural centralized sewage treatment and domestic waste treatment facilities that do not exceed national and local emission standards are exempt from environmental protection tax.

4. For equipment and instruments purchased by enterprises between January 1, 2024, and December 31, 2027, with a unit value not exceeding 5 million yuan, the cost can be fully deducted in the current period when calculating taxable income, without the need for annual depreciation calculations.

5. Land used for parks is exempt from urban land use tax.

6. Mandatory collection is implemented for supplementary pension insurance and occupational annuities for staff of government agencies and institutions.

7. For stock options granted to individuals by domestic listed companies, after filing with the competent tax authority, individuals can pay personal income tax within 36 months from the date of exercising the stock options.

8. Once a tax handling decision is lawfully made by the tax authorities, it becomes legally effective.

9. When collecting taxes, the tax authorities can issue a tax payment certificate to the taxpayer upon request.

10. If a production enterprise underreported taxes by 1.2 million yuan in October 2018 and the tax authorities discovered the issue in November 2023, the authorities should not impose a fine on the enterprise because the statute of limitations for penalties has expired.

11. Tax preservation measures and compulsory enforcement measures taken by tax authorities must be approved by the director of the municipal tax bureau (branch bureau) at the district level.

12. If a taxpayer faces special difficulties and cannot pay taxes on time, they may apply for a deferral of tax payment, which must be approved by the provincial, autonomous regional, or municipal tax bureau, but the deferral cannot exceed 3 months.

13. Administrative compulsory measures are unilateral actions taken by administrative authorities, implemented unilaterally by law without the need for consent or approval from the parties involved.