欢迎扫描下方二维码关注： 员工离职后,企业在自然人电子税务局扣缴端应 该如何操作,一起来看操作吧! 操作步骤 第一步、登录自然人电子税务局(扣缴端), 点击【人员信息采集】,点击离职的员工姓名进 入人员信息界面 I FC 自然人电子税务局(扣缴端) 目 操作手册 区 消息中心 目 单位管理 代扣代线 代扣代线 > 首页 >> 人员信息采集 0 × 1、请如实填写纳税人的身份信息等基础资料,避免因信息不实对后续其他业务的办理造成影响。 人员信息采集 2、只有"报送成功"的纳税人才能进行扣缴申报操作,请及时进行【报送】, 专项附加扣除信息采 3、更正在期申报表,无需调整人员状态。 合,个人弄老金扣除管理 | 总人数:1人 本月入职:0人 本月离职:0人 AS * 添加 √ 导入 报送 合用 ~ 展开直询条件 更多操作 √ 综合所得日 境外人员 境内人员 □ I号 姓名 班体系药 证件号码 性别 人员状态 报送状态 身份验证状 手展国际得电视 层民身份证 ■ il 限售股所得申报 □ 税款缴纳 ( / 如明年的 单个离职人员操作 第二步、将右上角 【人员状态】更改为 【非正 常】,填入人员【离职日期】,点击【保存】 ...

Core Viewpoint - The article outlines a new feature in the electronic tax bureau app that allows individuals to conveniently query and obtain social security payment certificates for their close relatives, specifically targeting newborns and seniors over 60 years old, thereby enhancing the quality of non-contact services [2][12]. Group 1: Service Features - Users can log into the electronic tax bureau app and select the "Social Security Fee (Query for Relatives)" function to access the service [4]. - The app allows users to manage common contacts by adding eligible relatives, specifically those over 60 years old or under 18 years old, who have registered social security information [6][7]. - Once in the query function, users can switch to the relative tab to select the relative's information for payment queries [7]. Group 2: Payment Information Query - The system automatically retrieves the user's and their bound relatives' information, allowing users to query payment information for the current year and the previous five years [8]. - Users can click the query button to access the payment information page, where they can confirm the query and save the record of the relative's payment information [8]. Group 3: Certificate Issuance - After selecting the relative's information, users can query the social security payment certificate and view payment details for the current year and the previous five years [14]. - The system allows users to preview and download a PDF version of the payment certificate after confirming the issuance [15].

欢迎扫描下方二维码关注： 第一章 总则 第一条 为建立健全统一规范、协同共享、科学高效的信用修复制度，切实保障信用主体合法权益，更好帮助信用主体高效便捷重塑信用， 更好服务经济社会高质量发展，根据《中共中央办公厅 、 国务院办公厅关于健全社会信用体系的意见》《国务院办公厅印发 〈 关于进一 步完善信用修复制度的实施方案 〉 的通知》要求， 制定 本办法 。 第二条 信用主体依法享有信用修复的权利。 除法律、法规 或 党中央、国务院政策文件明确规定不可修复的情形外， 满足相关条件的 信 用主体 均 可按要求申请信用修复。 第三条 本办法所称的信用修复 ，是指 信用主体为积极改善自身信用状况，在纠正失信行为、 履行相关义务 后， 有关方面按照规定终止 公示、停止共享和使用失信信息，同步依法依规解除失信惩戒措施的活动。 本办法所称的终止公示 ，是指信用主体完成信用修复后，包括 "信用中国"网站在内的各领域信用信息系统不再公开信用主体的已修复失信 信息。 本办法所称的 停止 共享 和使用 ，是指信用主体完成信用修复后， 全国信用信息共享平台、 "信用中国"网站停止向相关行业主管部门、 地方政府和第三方信用服务机构共享 ...

欢迎扫描下方二维码关注： ● 购置新建商品房,自房屋交付使用之次 月起计征房产税。【提醒：无需等房产证 办理,交付次月即需申报】 ● 购置存量房,自办理房屋权属转移、变 更登记手续,房地产权属登记机关签发房 屋权属证书之次月起计征房产税。 (3)其他类型房屋 · · · · 谁需要缴纳房土两税? 房产税是在城市、县城、建制镇和工 矿区范围内,以房屋为征税对象,按房屋 计税余值或租金收入为计税依据,向房 屋产权所有人征收的一种财产税。 城镇土地使用税是在城市、县城、建 制镇和工矿区范围内,对使用土地的单 位和个人,以其实际占有的土地面积为 计税依据,按照税法规定的税额计算征 收的一种财产行为税。 · · · 那是由谁进行申报呢？ 房产税纳税义务人,按照以下规定 进行申报: ● 房产税由产权所有人缴纳; ● 产权属于全民所有的,由经营管理的 单位缴纳; ● 产权出典的,由承典人缴纳; ● 产权所有人、承典人不在房产所在地 的,或者产权未确定及租典纠纷未解 决的,由房产代管人或者使用人缴纳; ● 无租使用其他单位房产的应税单位和 个人,依照房产余值代缴纳房产税。 城镇土地使用税纳税义务人,按照 以下规定进行申报: ...

Group 1: Non-full-time Employment - Non-full-time employment refers to a work arrangement where compensation is primarily based on hours worked, with an average daily working time not exceeding four hours and a total weekly working time not exceeding twenty-four hours [1] Group 2: Oral Agreements - Parties involved in non-full-time employment can establish oral agreements, but it is recommended to retain relevant documentation from the time the agreement was made [2] Group 3: Evidence of Employment Relationship - In the absence of a signed labor contract, the existence of an employment relationship can be established through various documents, including wage payment records, social insurance payment records, identity verification documents issued by the employer, job application forms, attendance records, and testimonies from other employees. The employer bears the burden of proof for certain documents [3] Group 4: Multiple Employment Contracts - Non-full-time workers are allowed to sign labor contracts with one or more employers, provided that the later contracts do not affect the performance of earlier contracts [4] Group 5: Work Injury Insurance - According to regulations, non-full-time workers employed by multiple employers can participate in separate work injury insurance plans, with each employer required to pay the insurance premiums [5] Group 6: Trial Periods and Termination - Non-full-time employment contracts cannot include a trial period, and either party can terminate the employment at any time without the obligation for the employer to provide economic compensation [6] Group 7: Wage Standards - The hourly wage for non-full-time workers must not be lower than the minimum hourly wage set by the local government, and the payment cycle for labor remuneration must not exceed fifteen days [6]

Group 1 - The article discusses the differences between non-taxable, exempt, and zero-rate VAT categories, emphasizing that non-taxable items are not subject to VAT at all [2][3] - Non-taxable items cannot issue VAT invoices, except in special cases where a "non-taxable" ordinary invoice can be issued [3] - Exempt items are still within the taxable range but enjoy tax benefits, requiring accurate reporting on tax returns and not allowing input tax deductions [4][5] Group 2 - Zero-rate VAT applies to taxable items but at a tax rate of 0%, allowing for tax refunds upon proper application [6][7] - The article clarifies that zero-rate and exempt are not the same; zero-rate allows for input tax deductions while exempt does not [7] - Specific policies and regulations governing these VAT categories are referenced, including notices from the Ministry of Finance and the State Administration of Taxation [7]

Core Viewpoint - The article emphasizes the importance of accurately categorizing and recording R&D personnel and expenses to ensure compliance with tax regulations, particularly regarding the allocation of costs between R&D and operational activities [4][6][12]. Group 1: R&D Personnel Definition - "Directly engaged R&D personnel" includes researchers, technical staff, and skilled workers involved in R&D, while administrative staff such as HR and clerks are excluded from this category [4][5]. - Personnel costs include salaries, social insurance, and labor costs for external R&D personnel [4][6]. Group 2: Cost Allocation and Recording - Companies must maintain accurate records of personnel activities, including time spent on R&D versus non-R&D tasks, to allocate costs appropriately [6][8]. - If personnel engage in both R&D and non-R&D activities, expenses must be allocated based on actual working hours, and unallocated costs cannot be deducted [6][8]. Group 3: Compliance and Documentation - Accurate documentation such as time logs, attendance records, and project logs is essential for verifying actual work situations [7][9]. - Companies must ensure that expenses categorized as R&D do not include items like enterprise annuities, which fall under "other related expenses" and must not exceed 10% of the total R&D expenses eligible for deduction [12].

Group 1 - The article discusses tax incentives for high-tech enterprises in special economic zones and Shanghai Pudong New Area, including a two-year exemption from corporate income tax and a 50% reduction for the following three years [3][4] - From January 1, 2018, high-tech enterprises or technology-based SMEs can carry forward losses for up to 10 years, extending the previous limit of 5 years [3][4] - High-tech enterprises recognized by the authorities can enjoy a reduced corporate income tax rate of 15% on income sourced from abroad, with specific calculations for tax credits [4][6] Group 2 - The qualification for high-tech enterprises is valid for three years from the date of certification, and companies must reapply to maintain their status [7] - Upon obtaining high-tech enterprise status, companies can start enjoying tax benefits from the year of certification [7] - Companies must retain specific documentation to support their claims for tax benefits, including R&D expenses, sales revenue, and intellectual property materials [7]

欢迎扫描下方二维码关注： 渠道三 通过" 一网通办 "网站查询 登录"一网通办"网站 （ https://zwdt.sh.gov.cn ） 搜索"个人所得税纳税清单开具（上海）"，即可跳转至电子税务局进行开具。 渠道四 前往 办税服务厅 进行办理 若需线下办理，可前往办税服务厅，通过自助办税终端（ ARM机 ）进行办理，您只需携带身份证原件，在各区办税服务厅中 的ARM机上扫描身份证，选择"个人所得税纳税清单"即可打印获取。 以上就是关于上海个人所得税纳税清单的开具攻略啦！收藏这篇，轻松搞定个税清单开具，再也不怕需要证明 时手忙脚乱啦！ 供稿：白禹铭 步骤1 步骤2 申税小微 制作：石瞿维 一键查询，轻松下载，上海个人所得税纳税清单办理so easy！ 日常生活中，办理很多业务时，常常需要提供个人纳税的相关证明。对于上海市民来说， 个人所得税纳税清单 是一项重要的证明材 料。 今天，我就来给大家详细介绍下什么是个人所得税纳税清单，以及如何在线上轻松开具。 一 什么是个人所得税纳税清单？ 纳税清单 是记录 纳税人个人纳税情况的详细明细 ，包括了纳税人每一次的应纳税所得额、缴纳税额、税款所属期、征收机关和 税款的 ...

Core Viewpoint - The article discusses the tax benefits available to companies engaged in poultry and livestock farming under the "Company + Farmer" operating model, highlighting the exemption from value-added tax (VAT) and corporate income tax for eligible agricultural activities [4][6]. Tax Exemption Conditions - Companies must adopt the "Company + Farmer" model for poultry and livestock farming to qualify for VAT exemption [5]. - The livestock must be listed in the agricultural products tax exemption notification by the Ministry of Finance and the State Administration of Taxation [5]. Policy Basis - The tax exemptions are grounded in several regulations, including the Provisional Regulations on Value-Added Tax and related notices from the Ministry of Finance and the State Administration of Taxation [6]. Corporate Income Tax Benefits - Companies using the "Company + Farmer" model in agricultural production can enjoy corporate income tax exemptions for various activities, including: - Cultivation of vegetables, grains, tubers, oilseeds, legumes, cotton, hemp, sugar crops, fruits, and nuts - Breeding of livestock and poultry - Cultivation of medicinal herbs and forestry [6][7]. Reduced Corporate Income Tax Rates - Certain activities, such as the cultivation of flowers, tea, and other beverage crops, as well as marine and inland aquaculture, are subject to a reduced corporate income tax rate [7].