欢迎扫描下方二维码关注： 前言 自2025年5月1日起，辽宁省施行 《超过法定退休年龄劳动者等特定 从业人员参加工伤保险办法（试 行）》 ，允许用人单位为超过法 定退休年龄且不超过70周岁的劳 动者等特定从业人员单险种参加工 伤保险。这一政策的实施，既保障 了超龄劳动者的权益，也分散了用 人单位工伤风险。我们 梳理了热 点问题 ，帮助用人单位更好地理 解和执行该政策。 一、哪些用人单位能参保？ ▼ 我市行政区域内各类企业、国家机关、事 业单位、社会团体、民办非企业单位、基 金会、律师事务所、会计师事务所和有雇 工的个体工商户（以下称用人单位）。 不 包括家政服务企业、互联网平台企业、快递 企业（未来另有政策保障） 。 二、哪些人员能参保？ ▼ 超过法定退休年龄且不超过70周岁的劳动 者（含已享受基本养老保险待遇人员，以 下简称超龄劳动者），应当参保； 年满16周岁的职业学校（含技工院校）实 习 学 生 ， 包 括 统 一 安 排 的 学 期 性 实 习 学 生、签订三方实习协议或经学校批准自行 联系实习单位的实习学生和用人单位使用 的勤工助学学生，自愿参保； 在见习单位见习的离校2年内未就业高校毕 业 生 和 ...

欢迎扫描下方二维码关注： 我公司想更正2024年度个人所得税代扣代缴申报，请问如何操作？ 您好，往期个人所得税代扣代缴申报的更正，您可以根据个税申报情况选择登录【自然人电子税务局（扣 缴端、网页版）】，或前往办税服务厅办理。具体内容请看下文↓ 自然人电子税务局（扣缴端）操作流程 01 第一步 登录【自然人电子税务局（扣缴端）】，选择需要更正的"税款所属月份"，点击【综合所得申报】，进入申报界面。 02 第二步 点击【申报表报送】，查看当前月份的申报状态，当申报状态为"申报成功"，方可进行更正申报，点击【更正申报】启动更 正申报。（申报期内未扣款或税款为0的，可直接作废重报，无需更正） 03 第三步 如您已对更正月份后面的税款所属期进行了综合所得申报，本期更正申报成功后，需对后面所属期进行逐月更正， 否则将影响后面所属期申报表的算税和报送功能 。 Ti p s 自然人电子税务局（网页版） 操作流程 点击【收入及减除填写】选择需要修改的所得项目，点击【填写】进入界面，对需要更正的错误信息进行调整。 04 第四步 完成申报表本期数据的更正后，点击【税款计算】，重新计算更正后的应补（退）税额。 05 第五步 如在【收 ...

Core Viewpoint - The article discusses the corporate income tax reduction and exemption policies for agricultural, forestry, animal husbandry, and fishery projects in China, highlighting the eligibility criteria and specific projects that qualify for these tax benefits. Group 1: Tax Exemption Eligibility - Not all agricultural, forestry, animal husbandry, and fishery project incomes are eligible for corporate income tax exemptions. Specific projects that are exempt include the cultivation of vegetables, grains, tubers, oilseeds, legumes, cotton, hemp, sugar crops, fruits, nuts, new crop variety breeding, medicinal herb cultivation, forestry, livestock and poultry breeding, collection of forest products, and offshore fishing [3][4]. - Income from certain projects, such as the cultivation of flowers, tea, and other beverage and spice crops, as well as marine and inland aquaculture, is subject to a 50% reduction in corporate income tax [3]. Group 2: Company and Farmer Operating Model - Companies operating under a "company + farmer" model can enjoy corporate income tax benefits. In this model, companies contract with farmers for livestock and poultry breeding, providing necessary resources while retaining ownership rights [6][7]. Group 3: Specific Project Definitions - The income from breeding new crop varieties includes profits from breeding materials and the production, initial processing, and sale of seeds and seedlings [7]. - Income from forestry activities encompasses profits from tree and bamboo breeding, nurturing, management, and large-scale afforestation [7]. - Income generated from livestock and poultry waste can also qualify for tax benefits under the livestock and poultry breeding category [8]. Group 4: Initial Processing of Agricultural Products - The scope of initial processing of agricultural products is defined by specific regulations, and companies that purchase agricultural products for replanting or breeding can qualify for tax benefits if they do not significantly increase the product's value through processing [8][9]. - Direct sales of purchased agricultural products do not qualify for tax benefits [8]. Group 5: Accounting and Reporting Requirements - Companies engaged in different projects subject to various corporate income tax policies must maintain separate accounting records for each project to calculate tax bases and benefits accurately [9]. - Companies can apply for tax benefits through self-assessment and must retain relevant documentation for review [9].

Group 1 - The article provides a step-by-step guide on how to pay for urban and rural residents' basic pension insurance through the electronic tax bureau app [3][4][20] - Users can select the payment year for 2025 and proceed with the payment process, either for themselves or on behalf of others [5][7] - After confirming identity and payment information, users can choose the payment level and complete the payment [9][11] Group 2 - If there is a need to make up for unpaid pension insurance, users must register the supplementary payment information with the human resources department before proceeding with the payment [14] - Once the payment is completed, users can check the payment results through the app, but they must wait for two working days to view the payment proof [16]

欢迎扫描下方二维码关注： 购房、换房 契税优惠，看过来~ 买房换房，契税政策是关键！无论是首次购房，还是涉及房屋互换、精装修房屋，这些契税规定您都得心里有数。快来一起看 看吧！ 一、购房可享受哪些契税优惠？ （一）唯一住房 对个人购买家庭唯一住房（家庭成员范围包括购房人、配偶以及未成年子女，下同），面积为140平方米及以下的，减 按1%的税率征收契税；面积为140平方米以上的，减按1.5%的税率征收契税。 （二）第二套住房 对个人购买家庭第二套住房，面积为140平方米及以下的，减按1%的税率征收契税；面积为140平方米以上的，减按 2%的税率征收契税。家庭第二套住房是指已拥有一套住房的家庭购买的第二套住房。 政策依据： 《财政部 税务总局 住房城乡建设部关于促进房地产市场平稳健康发展有关税收政策的公告》（财政部 税务总局 住房城乡建设部公告2024年第16号） 《财政部 税务总局关于贯彻实施契税法若干事项执行口径的公告》（财政部 税务总局公告2021年第23号）第二 条第（八）项 二、纳税人如何办理优惠政策？ 纳税人申请享受税收优惠的，应当向主管税务机关提交家庭成员信息证明和购房所在地的房地产管理部门出具的纳 ...

Core Viewpoint - The article addresses common misconceptions regarding VAT compliance for small-scale taxpayers, emphasizing the importance of accurate reporting and understanding tax obligations to avoid potential risks and penalties [3][4][5]. Group 1: Misconceptions about VAT Reporting - Misconception 1: Companies believe that if they do not issue invoices, they do not need to report VAT income. However, VAT obligations arise on the day of receiving payment or obtaining proof of sale, regardless of invoice issuance [3]. - Misconception 2: Companies think they can mix taxable and exempt sales without accurate differentiation. Incorrectly reporting exempt sales as taxable can lead to underpayment or overpayment of taxes, resulting in tax risks [4]. - Misconception 3: Small-scale taxpayers assume that if their total sales do not exceed 300,000 yuan in a quarter, they do not need to distinguish between VAT special invoices and other sales. However, if they issue VAT special invoices, they must report them regardless of total sales [4][5]. Group 2: Compliance Reminders - Compliance Reminder 1: Small-scale taxpayers must accurately fill out the VAT exemption sales section in their tax reports, especially if their quarterly sales are below 300,000 yuan and they have exempt sales [4]. - Compliance Reminder 2: If a company encounters a "mandatory submission comparison failure" after submitting their tax report, they must follow up on the issue, as it may affect invoice issuance and other tax matters [6][7]. - Compliance Reminder 3: Small-scale taxpayers must report their sales after deducting the applicable exemptions when filling out their tax forms [5][6].

Core Viewpoint - The article discusses the new regulations regarding tax payment and social insurance contributions, emphasizing the importance of compliance for both employers and employees, and outlines the consequences of non-compliance. Tax Payment Information Indicators - The article highlights the importance of timely tax payments, detailing indicators such as unpaid taxes that have been declared or approved for deferred payment, and taxes that have been withheld but not remitted as required [2]. Tax Credit Management Measures - Starting from July 1, 2025, the "Tax Payment Credit Management Measures" will be implemented, which will classify businesses into different credit levels based on their tax compliance behavior. Certain tax violations, such as tax evasion and fraudulent tax refunds, will lead to a direct classification as D-level [9][10]. Social Insurance Payment Regulations - Effective September 1, 2025, any agreements between employers and employees to waive social insurance contributions will be deemed invalid. Employers are required to fulfill their obligations to pay social insurance [12][13]. Employee Rights and Employer Responsibilities - Employees have the right to terminate their contracts and seek economic compensation if their employers fail to pay social insurance. Employers can reclaim any overpaid social insurance contributions after making the necessary payments [14][15]. Compliance Recommendations for Employers - Employers are advised to actively engage in signing contracts that include social insurance payment clauses, ensure timely and accurate payment of social insurance, and regularly verify employee data to avoid compliance issues [17][18]. Employee Actions - Employees are encouraged to check their social insurance payment status through available platforms to ensure their employers are making timely and full contributions [19].

Policy Regulations - The issuance of invoices must be based on actual business transactions, and it is not compliant to issue invoices in advance to "consume" the invoice quota [1][2] - According to Article 26 of the "Implementation Rules for the Invoice Management Measures of the People's Republic of China," invoices must be issued when business income is confirmed [1] - Article 21 of the same regulations states that invoices should be issued truthfully and in accordance with the prescribed time, order, and columns, and paper invoices must be stamped with the special invoice seal [1] Taxation Guidelines - The value-added tax (VAT) liability occurs on the day of receiving payment or obtaining a payment request document, or on the day of issuing the invoice if issued in advance [11][12] - Different sales settlement methods have specific rules for determining the VAT liability date, such as direct collection, entrusted collection, and prepayment [12][14] - The VAT liability for providing rental services on a prepayment basis occurs on the day the prepayment is received [14]

Core Viewpoint - The article emphasizes the importance of social insurance rights for employees and warns against common pitfalls in the workplace regarding social insurance contributions [4][6][8]. Group 1: Social Insurance Obligations - Employers are required by law to register employees for social insurance within 30 days of employment, including during the probation period [4]. - Employees must be enrolled in social insurance regardless of their probation status, as failing to do so can lead to loss of benefits such as pension accumulation and coverage for work-related injuries [4][6]. Group 2: Misleading Practices - Companies offering agreements to voluntarily waive social insurance contributions in exchange for higher monthly salaries are acting unlawfully, as this obligation cannot be altered or waived by mutual agreement [6]. - Using the minimum contribution base for social insurance is also illegal and detrimental to employees, as it significantly affects future pension benefits [6]. Group 3: Illegal Practices - The practice of "hanging insurance" (挂靠) is highlighted as illegal, where individuals falsely claim to be employees of a company to obtain social insurance coverage while not actually working there [8]. - Individuals without fixed employment can participate in social insurance through legitimate channels, avoiding the risks associated with "hanging insurance" [8]. Group 4: Responsibilities of Employers - Employers have a legal obligation to enroll their employees in social insurance, which not only protects employee rights but also mitigates potential disputes and risks for the company [8].

欢迎扫描下方二维码关注： 国家税务总局 关于互联网平台企业报送涉税信息有关事项的公告 国家税务总局公告2025年第15号 根据《互联网平台企业涉税信息报送规定》（以下简称《规定》），现就互联网平台企业报送涉税信息有关事项公告如下： 一、报送涉税信息的互联网平台企业范围 依照《规定》应当报送涉税信息的互联网平台企业，包括运营以下互联网平台的企业： （五）提供教育、医疗、旅行、咨询、培训、经纪、设计、演出、广告、翻译、代理、技术服务、视听资讯、游戏休闲、网络文学、视频图文生成、网络贷款等服务的平 台； （六）为互联网平台提供聚合服务的平台； （七）为平台内的经营者和从业人员从事网络交易活动提供营利性服务的小程序、快应用等，以及为小程序、快应用等提供基础架构服务的平台； （八）其他为平台内的经营者和从业人员开展网络交易活动提供营利性服务的平台。 中华人民共和国境内（以下简称境内）互联网平台有多个运营主体的，由依法取得增值电信业务经营许可证的企业报送涉税信息；运营企业均未取得增值电信业务经营许 可证的，由办理互联网信息服务备案的企业报送涉税信息；运营企业均未取得增值电信业务经营许可证且均未办理互联网信息服务备案的，由 ...