什么是社保"挂靠"？ 所谓 社保"挂靠" ，就是参保人没上班，但是他找一家公司伪造成公司职工，自己全额出资，还交手续费，让这家公司帮他参保、办退休。 也就是说，"挂靠"参保人员，实际与参保单位并不存在劳动关系，其行为实质是骗取参保资格，属于违法行为！ 不法分子使用诱导话术，对老年人们谎称，可以利用"挂靠"公司，帮他们或者没有固定工作的子女参保缴费，以后还能正常办退 休。但实际上他们是通过 虚构劳动关系，伪造劳动合同 等资料，从中收取高额手续费，打着社保"挂靠"的幌子实施 诈骗行为 。 盲目地信任这些公司给你画的"大饼"，只会人财两空！ 欢迎扫描下方二维码关注： 社保"挂靠"有哪些风险？ 01 对个人来说 个人征信受影响： 《社会保险领域严重失信人名单管理暂行办法》明确规定，以欺诈、伪造证明材料等手段违规参加社会保险、 违规办理社会保险、骗取社会保险待遇的严重失信行为，县级以上地方人力资源社会保障部门将其列入社会保险严重失信人名 单。 参保缴费无保障： 找公司"挂靠"，自己要多交一份"挂靠费"（美其名曰"服务费"）。由于和"挂靠"公司并不存在事实的劳动关 系，不仅享受不了工资、福利等待遇，如果真出事，《劳动法》 ...

Group 1 - The article introduces a series of courses titled "First Lesson for New Taxpayers" aimed at helping new taxpayers understand the basic operations of the electronic tax bureau, specifically focusing on "Tax Reduction and Exemption Filing" [2] - Taxpayers eligible for tax reduction must submit relevant documents to the tax authority during the initial tax reduction application phase or within a specified period after the tax declaration [3] - The article highlights a specific tax reduction policy for employers who hire disabled individuals, where the tax authority provides a VAT refund based on the number of disabled individuals employed [4][5] Group 2 - The VAT refund limit for each disabled employee is determined by the local government's approved minimum wage standard, multiplied by four [5] - The article provides an online procedure for taxpayers to file for tax reductions, including steps to log into the electronic tax bureau and select the appropriate tax reduction filing item [5] - Taxpayers are reminded to report any changes in their eligibility for tax reductions to the tax authority promptly [3]

欢迎扫描下方二维码关注： 修复情形 未按规定期限办理税费申报 3日内纠正 5分 涉及税费款2000 3日后30日 元以下的加5分, 内纠正 修复加分 其他的加4分 分值 30日后90日 3分 内纠正 90日后纠正 2分 小穗还要提醒大家,社保费申 报完成后要及时缴纳。如遇到 忘记缴纳或银行批扣等问题导 致逾期缴纳的也不要慌,小穗 来支招! ★ 及时补缴，越早纠正，获得信用修复加分越多 未按规定期限缴纳已申报或批准延 修复情形 期申报的应纳税费款 5分×本期缴纳比例 3日内纠正 涉及税费款2000元以 3日后30日 下的加5分×本期缴纳 比例，其他的加4分× 内纠正 修复加分 本期缴纳比例 分值 30日后90日 3分×本期缴纳比例 内纠正 90日后纠正 2分×本期缴纳比例 √ 申报缴纳流程 小穗小穗,社保费的申报缴纳 流程可以再讲讲吗? 当然可以,小穗带您快速掌握 申报缴纳流程。 01 登录全国统一规范电子税务局,选择 【地方特色】模块。 选择【社保业务】 -【社会保险费缴费 (0) 2 申报表(适用单位缴费人)】进入功能菜 电 03 确认申报信息后,点击【提交申报】, 系统跳转至缴费界面,选择支付方式,点击 ...

欢迎扫描下方二维码关注： 9U亏） 取 研 样 。 增值税优惠政策。 纳税人销售自产的《目录》所列新型墙体材 料,其申请享受本通知规定的增值税优惠政策 时,应同时符合下列条件: 起来看看有哪些政策要点吧。 政策优惠 对纳税人销售自产的列入本通知 所附《享受增值税即征即退政策的新 型墙体材料目录》(以下简称《目 录》）的新型墙体材料,实行增值税 即征即退50%的政策。 《享受增值税即征即退政策的新型墙体材料目录》 pit 备注 同 |- 《目录》 所列新型墙体材料适用的国家标 准、行业标准,如在执行过程中有更新、替 换,统一按新的国家标准、行业标准执行。 草受禁件 销售自产的新型墙体材料 v 不属于 国家发展和改革委员会《产业结构调整指导 目录》中的淘汰类、限制类项目。 销售自产的新型墙体材料 V 不属于 环境保护部《环境保护综合名录》中的"高 污染、高环境风险"产品或者重污染工艺。 illi 器注 "高污染、高环境风险"产品,是指 在《环境保护综合名录》中标注特性为 "GHW/GHF"的产品,但纳税人生产销售 的资源综合利用产品满足"GHW/GHF"例 外条款规定的技术和条件的除外。 III 纳税信用等级不属 ...

Core Viewpoint - The article discusses the implementation of the "Guidelines for Compliance of Charging Behavior of Online Trading Platforms," which aims to regulate the fees charged by online platforms to their operators, ensuring fairness and transparency in the platform economy [1][4]. Summary by Sections Guidelines Overview - The guidelines advocate for reducing the burden on platform operators and emphasize the importance of compliance and self-regulation by platforms [1][2]. - Platforms are required to establish compliance management responsibilities and internal systems to manage and assess risks related to unreasonable charging behaviors [1][9]. Charging Principles - Platforms must not charge operators multiple times for the same service, nor can they impose fees without providing corresponding services [2][38]. - The guidelines prohibit platforms from transferring costs that should be borne by them to the operators and from charging for basic operational data [2][38]. Compliance Management - Platforms are encouraged to create a compliance culture, including training and risk assessment mechanisms to identify and mitigate unreasonable charging risks [9][15]. - The guidelines require platforms to maintain a clear and accessible record of their charging rules and any changes made to them [16][17]. Fee Transparency - Platforms must publicly disclose their charging standards and rules prominently on their homepage, ensuring operators can easily access and understand this information [16][19]. - Any modifications to charging rules must be communicated transparently, allowing operators to provide feedback before changes take effect [15][21]. Support for Operators - The guidelines encourage platforms to offer discounts and support to small and medium-sized businesses, especially during crises such as natural disasters or public health emergencies [8][9]. - Platforms are urged to adopt flexible pricing strategies that consider the operational conditions of their operators [7][8]. Risk Management - Platforms should implement a mechanism to evaluate the necessity of charging deposits and ensure that any such charges are reasonable and transparent [22][25]. - The guidelines promote the use of data technology to monitor and analyze risks associated with unreasonable charging practices [13][30]. Regulatory Compliance - Platforms are required to comply with existing laws and regulations, ensuring that their charging practices do not violate legal standards [26][30]. - The guidelines encourage industry associations to foster self-regulation and communication between platforms and operators to protect the rights of operators, particularly small businesses [31].

Core Viewpoint - The article discusses the new policy that exempts certain solid waste resource utilization activities from environmental protection tax to promote green development and resource recycling [3][4]. Policy Content - The Environmental Protection Tax Law of the People's Republic of China states that taxpayers who utilize solid waste in compliance with national and local environmental protection standards are temporarily exempt from the environmental protection tax [4]. Definition of Comprehensive Utilization - Comprehensive utilization of solid waste must meet the evaluation management standards set by the Ministry of Industry and Information Technology. The waste-generating units must have the qualifications and capabilities for comprehensive utilization, and the products must be listed in the National Industrial Solid Resource Comprehensive Utilization Product Catalog [5][6]. Measurement of Utilization Volume - The comprehensive utilization volume refers to the quantity of solid waste utilized according to the requirements of resource utilization and environmental protection standards. Taxpayers must accurately measure the amount of taxable solid waste utilized; inaccurate measurement will not allow deductions from the total waste generated [5]. Record-Keeping Requirements - Taxpayers claiming the tax exemption must retain documentation proving the flow and quantity of solid waste, including contracts, qualifications of the entrusted party, transfer slips, and management ledgers. They must also establish management ledgers for taxable solid waste, recording types, quantities, and disposal methods [6]. Tax Declaration Regulations - If a company only stores and disposes of solid waste without directly discharging it into the environment and does not qualify for the tax exemption, it is not required to declare [6].

Group 1 - The article discusses the tax treatment of performance bonuses that are accrued in one year but paid in the following year, specifically focusing on the timing of the payment and its implications for tax deductions [4][7]. - Performance bonuses paid before May 31 of the following year can be deducted in the year they were accrued, according to the regulations set by the National Taxation Administration [7]. - If the bonuses are paid after May 31, they must be deducted in the year they are actually paid, which affects the tax liabilities of the company [7]. Group 2 - An example is provided where a company accrues a performance bonus of 1 million yuan in December 2024, pays 800,000 yuan before May 31, 2025, and the remaining 200,000 yuan is unpaid. The paid amount can be deducted in 2024, while the unpaid amount will increase taxable income [7].

Core Viewpoint - The article discusses the requirements and procedures for internet platform enterprises in China to report tax-related information, as mandated by the State Taxation Administration's announcement. Group 1: Reporting Time and Method - Internet platform enterprises must report their basic information to the tax authority within 30 days of starting their internet business and within 30 days of any changes to this information [2][3] - Quarterly, these enterprises are required to report identity information of operators and employees, as well as income information from the previous quarter [2] - The first reporting under the new regulations must occur between July 1 and July 30, 2025, for basic information, and between October 1 and October 31, 2025, for identity and income information [3] Group 2: Main Content of Tax Information Reporting - The reporting content includes basic information of the internet platform enterprise, identity information of operators and employees, and specific forms for different types of services [4][5] - For live streaming platforms, additional forms related to the relationship between service institutions and streamers must be submitted [5] - Changes in reported identity information must be indicated during subsequent submissions, while unchanged information does not require resubmission [5] Group 3: Determining Reporting Entities - The entity responsible for reporting tax information is determined based on whether the internet platform has multiple operating entities and their licensing status [6] - If multiple entities exist, the one with a valid value-added telecommunications business license will report; if none have such a license, the one with internet information service filing will report [6] Group 4: Scope of Reporting Internet Platform Enterprises - The scope of reporting includes various types of platforms such as e-commerce, live streaming, freight, flexible employment, and those providing various services like education, medical, and consulting [8] - Platforms providing aggregation services or basic infrastructure for mini-programs and quick applications are also included in the reporting requirements [8]

欢迎扫描下方二维码关注： 退税额计算公式 新购住房金额 大干等于 现住房转让会额 退税金额=现住房转让时缴纳的个人所得税 新购体启令额 小干 现住房转让全额 退税金额=(新购住房金额÷现住房转让金额) ×现住房转让时缴纳的个人所得税 注意: 7 1.现住房转让金额和新购住房金额与核定计税 价格不一致的,以核定计税价格为准。 2.现住房转让金额和新购住房金额均不含增值 税。 3.本公告所称现住房转让金额为该房屋转让的 市场成交价格。①新购住房为新房的，购房金 额为纳税人在住房和城乡建设部门网签备案的 购房合同中注明的成交价格; 2新购住房为二手房的,购房金额为房屋的成 交价格。 4.对于出售多人共有住房或新购住房为多人共 有的,应按照纳税人所占产权份额确定该纳税 人现住房转让金额或新购住房金额。 如何确认出售现住房的时间呢? < 出售现住房的时间，以纳税人出售住房时 个人所得税完税时间为准。 ✔ 新购住房为二手房的，购买住房时间以纳 税人购房时契税的完税时间或不动产权证 载明的登记时间为准; ☑ 新购住房为新房的,购买住房时间以在住 房城乡建设部门办理房屋交易合同备案的 时间为准。 资料提供 纳税人享受居民换购 ...

Group 1 - The article provides a step-by-step guide for taxpayers on how to correct and void monthly (quarterly) operating income tax declarations in the electronic tax bureau [1][8] - Step 1 involves logging into the electronic tax bureau and navigating to the operating income module to initiate the tax declaration process [2] - Step 2 requires selecting the record that needs correction and clicking on "Start Correction" [3] - Step 3 entails modifying the data as per actual circumstances and confirming the changes [4] - Step 4 involves selecting the record to be declared and submitting the corrected declaration [6] - Step 5 indicates that the system will automatically retrieve the declaration result within 30 seconds, with an option to manually obtain feedback [7] - Step 6 explains that if the period to be corrected has been declared but not paid, or if the taxable amount is zero, the declaration can be voided directly [8] Group 2 - The article outlines the criteria for recognizing high-tech enterprises, which must engage in continuous R&D and technology transformation within key national support areas [13] - High-tech enterprises must possess core independent intellectual property rights and be registered in mainland China [14] - Recognition requires meeting several conditions, including having a minimum of 10% of technical staff engaged in R&D activities [15][16] - The article specifies the required ratio of R&D expenses to sales revenue based on the company's revenue brackets [17] - It also states that at least 60% of R&D expenses must occur within China [18] - High-tech enterprises can benefit from a reduced corporate income tax rate of 15% [20] - The article mentions that losses from the previous five years can be carried forward for up to ten years for qualifying high-tech enterprises [21] - Additionally, it highlights that foreign income for recognized high-tech enterprises can also enjoy the 15% tax rate [22]