欢迎扫描下方二维码关注: 新政速递 23 内税 缴费信用关联 D 组 如何判定 与修 23 52 ... > 哪些情形会被关联评价为D级? 由非正常户直接责任人员在认定为 01 非正常户之后注册登记、负责经营的经 营主体,会触发040104指标关联判为D 级。 時別连薇 "直接责任人员"是指经营主体被认 定为非正常户或者走逃（失联）户时，或 者经营主体的失信行为被税务机关记入失 信信息、纳税缴费信用判为D级时的法定 代表人、代表该经营主体从事民事活动的 负责人或者经人民法院生效裁判确定的实 际责任人等。 "注册登记、负责经营"是指以新注 册登记或变更的方式成为经营主体的法定 代表人、负责人等情形。 关联经营主体怎样才能解除D级? 蓝色柳林财税室 由D级经营主体的直接责任人员在 02 评为D级之后注册登记、负责经营的经 营主体,会触发040105指标关联判为D 级。 由走逃（失联）户直接责任人员在 03 认定为走逃(失联)户之后注册登记、 负责经营的经营主体,会触发040110指 标关联判为D级。 | 由非正常户直接 责任人员在认定 | 非正常户履行相应法律义务并由税务 | | --- | --- | | ■接 ...

Core Viewpoint - The article emphasizes the importance of retaining specific documentation for corporate income tax filing and compliance, particularly regarding tax incentives and exemptions available to enterprises in China [1][2][3]. Group 1: Tax Filing and Documentation Requirements - Enterprises must submit their annual corporate income tax returns within five months after the end of the fiscal year, along with financial reports and other relevant documents [1]. - Companies enjoying tax incentives must retain documentation for verification, including investment agreements and financial records related to tax-exempt income [1][2]. Group 2: Tax Incentives for Enterprises - Resident enterprises are exempt from corporate income tax on equity investment income from other resident enterprises, provided certain conditions are met, such as holding shares for over 12 months [1]. - Companies that employ disabled individuals can deduct 100% of the wages paid to these employees from their taxable income, subject to specific documentation requirements [2]. - Income from agricultural, forestry, animal husbandry, and fishery projects is exempt from corporate income tax, with certain conditions allowing for reduced tax rates [3].

Core Viewpoint - The article discusses the regulations and obligations regarding the payment of the Employment Security Fund for Persons with Disabilities (残保金) in China, emphasizing the criteria for employers and the calculation methods for contributions [12][25]. Group 1: Definition and Purpose - The Employment Security Fund for Persons with Disabilities is a fund aimed at supporting the employment and living conditions of persons with disabilities, which is required to be paid by employers who do not meet the employment quota [12][14]. Group 2: Employer Obligations - Employers are required to arrange for at least 1.5% of their total workforce to be persons with disabilities; failure to do so results in the obligation to pay the Employment Security Fund [13][14]. - The calculation of the fund is based on the difference between the required number of employed persons with disabilities and the actual number employed, multiplied by the average annual salary of the workforce [16][18]. Group 3: Collection and Payment - The fund is collected by the local tax authority, and employers must pay it annually, with the payment period set for September, October, and November [19][20]. - Payment can be made through electronic tax services or at tax service halls [23]. Group 4: Preferential Policies - There are preferential policies in place for employers who meet certain employment ratios, such as a 50% reduction for those employing between 1% and 1.5% of persons with disabilities, and a 90% reduction for those employing less than 1% [25][26]. - Companies with 30 or fewer employees are exempt from paying the Employment Security Fund [26]. Group 5: Employment Criteria - To count towards the employment quota, persons with disabilities must be employed under a formal contract for at least one year and receive wages that meet or exceed the local minimum wage [29].

Group 1 - The article provides a step-by-step guide for individuals to register and log in to the personal income tax APP, emphasizing the importance of accurate information input during the process [2][3][4] - It highlights the necessity for individuals to declare "Other Operating Income (Form A)" when engaging in other production or business activities, and the process to initiate this declaration [9][4] - The article outlines the importance of selecting the correct reporting year and residence for tax declaration, noting that these choices cannot be changed within the same tax year [7][8] Group 2 - The article details the information required in the "Tax Calculation" section, including automatic entries for "Entrusted Collection Income" and "Invoice Income," and the need for individuals to input any additional income [11][19] - It explains the process for entering costs and expenses related to business activities, as well as options for deducting previous year losses and personal donations [13][19] - The article discusses the "Exemption Information" section, where individuals can add tax exemptions or benefits, and the steps to save this information [15][16] Group 3 - The final steps involve reviewing the filled information in the "Tax Calculation" section and submitting the declaration, with an option to pay taxes immediately after submission [18][19]

Group 1 - The article discusses tax deductions available for parents of students pursuing full-time master's degrees, both domestically and abroad [5][12] - Parents can enjoy tax deductions as long as their children are enrolled in full-time education, regardless of the location of the institution [12][13] - Documentation such as admission letters and student visas must be retained for tax purposes [12][13] Group 2 - The article mentions that non-full-time MBA students are not eligible for the same tax benefits as full-time students [14] - It highlights the importance of using the tax app to input educational information to potentially save on transportation costs [19] - The article emphasizes the need for taxpayers to keep relevant tax documents for five years as per tax regulations [13]

Core Viewpoint - The article discusses the regulations and entitlements related to work-related injuries under the Work Injury Insurance Regulations, emphasizing the rights of employees during treatment and recovery periods [1][3][4]. Summary by Sections Work Injury Compensation - Employees who suffer work-related injuries or occupational diseases are entitled to maintain their original salary and benefits during the suspension of work for medical treatment, which is paid monthly by the employer [1][3]. - The suspension period for salary retention generally does not exceed 12 months, but it can be extended under special circumstances confirmed by the labor capability appraisal committee [4]. Treatment and Medical Expenses - Employees receiving treatment for work-related injuries must do so at medical institutions with which they have signed service agreements, except in emergencies [3]. - Medical expenses that meet the criteria set by the Work Injury Insurance Fund will be covered, including hospitalization and necessary transportation and accommodation costs for treatment outside the designated area [3][4]. Recurrence of Injuries - In cases of recurrence of work-related injuries, employees are entitled to the same benefits as outlined in the regulations, including treatment and necessary care costs [1][4]. Employment Relationship and Contractual Obligations - Employees who have not signed a labor contract can still apply for work injury recognition by providing alternative proof of employment, such as payment receipts or testimonies from colleagues [5][6].

Core Viewpoint - The announcement from the Ministry of Finance and the State Taxation Administration outlines the restoration of value-added tax (VAT) on interest income from newly issued government bonds, local government bonds, and financial bonds starting from August 8, 2025, while maintaining VAT exemption for bonds issued before this date until maturity [3]. Group 1 - From August 8, 2025, interest income from newly issued national bonds, local government bonds, and financial bonds will be subject to VAT [3]. - Interest income from bonds issued before August 8, 2025, will continue to be exempt from VAT until the bonds mature [3]. - Financial bonds refer to securities issued by legally established financial institutions in China, which are held by these institutions and pay principal and interest as agreed [3].

Taxation on Agricultural Products - Various medicinal plants and their processed forms are classified under agricultural products for taxation purposes [3] - Natural rubber is categorized as a type of natural resin and is also considered an agricultural product [3] VAT Rates and Exemptions - Agricultural products not listed in the specified categories are subject to a general VAT rate of 13% instead of the agricultural product rate of 9% [3] - Specific food items such as frozen foods, canned vegetables, and various processed meat products are included in the general VAT category [3] Exemptions for Agricultural Producers - Agricultural producers selling their own products are exempt from VAT [3] - Farmers' cooperatives selling products from their members are also exempt [3] - Seed production enterprises under specific operational models are eligible for tax exemptions [3]

Group 1 - The article discusses the establishment and evolution of the urban household waste treatment fee system in China, aimed at promoting sustainable development and improving urban ecological environments [2][3][4] - The fee is specifically designated for the collection, transportation, and treatment of household waste, and cannot be used for other purposes [2] - The principle of "who generates, who pays" has been emphasized in the implementation of the waste treatment fee system since 2011 [3][4] Group 2 - The legal basis for the waste treatment fee is primarily derived from the Solid Waste Pollution Prevention and Control Law of the People's Republic of China [5] - Key documents that support the fee system include the Urban Appearance and Environmental Sanitation Management Regulations and various notices from government departments [6][7] Group 3 - The fee is applicable to all units and individuals that generate household waste [8] - Local governments are responsible for setting the waste treatment fee standards, which should reflect local conditions and include differentiated pricing based on waste classification [8] Group 4 - As of July 1, 2021, the collection of the urban waste treatment fee has been transferred to the tax authorities, allowing for self-declaration by payers or collection by utility companies [8] - The waste treatment fee is classified under general public budget revenue, shared between central and local governments [8]

Core Viewpoint - The announcement by the State Taxation Administration outlines the tax credit policy for foreign investors reinvesting distributed profits directly into domestic enterprises, aiming to encourage foreign investment in China [2][3]. Summary by Sections Section 1: Policy Implementation - Foreign investors using profits to replenish registered capital or increase paid-in capital in domestic enterprises qualify as "new or increased paid-in capital" [3]. - The reinvestment period begins in the month specified in the "Profit Reinvestment Situation Table" issued by the competent commerce department [3]. Section 2: Tax Credit Calculation - Foreign investors can choose to calculate the tax credit based on either 10% of the reinvestment amount or a lower dividend tax rate as per applicable tax treaties [4]. - If multiple domestic enterprises distribute profits for reinvestment, the tax credit is calculated separately for each enterprise [4]. Section 3: Currency and Reporting - Reinvestments made in currencies other than RMB must be converted to RMB at the exchange rate on the payment date for tax credit calculations [4]. - Foreign investors must submit the "Overseas Investor Reinvestment Tax Credit Information Report" along with the "Profit Reinvestment Situation Table" to the profit distribution enterprise [4][5]. Section 4: Documentation and Compliance - When recovering investments and applying for tax credits, foreign investors must provide specific documentation to the tax authorities [5]. - The tax authorities are required to maintain a record of foreign investors benefiting from the tax credit policy and track compliance [6]. Section 5: Investment Recovery Order - The order of recovering investments involves first disposing of investments that have already enjoyed tax credits, followed by those that meet the conditions but have not yet benefited from the credits [7]. Section 6: Delegation of Authority - Foreign investors and profit distribution enterprises may appoint agents to handle matters related to the announcement, provided written authorization is submitted to the tax authorities [8]. Section 7: Effective Date - The announcement will take effect from January 1, 2025 [9].