Core Viewpoint - The article serves as a guide for individuals to understand personal income tax calculation and inquiry processes, particularly for new graduates entering the workforce. Summary by Sections Personal Income Tax Definition - Personal income tax is levied on wages, salaries, bonuses, year-end bonuses, labor dividends, allowances, subsidies, and other income related to employment or service [2]. Tax Payment Responsibility - Individuals do not need to pay personal income tax directly; the employer acts as the withholding agent, responsible for pre-collecting and remitting the tax [3]. Tax Calculation Method - The tax is calculated using the cumulative withholding method, with the formula for taxable income and tax amount clearly outlined [4]. Key Components of Tax Calculation - **Cumulative Deduction Amount**: Calculated as 5000 yuan/month multiplied by the number of months employed [6]. - **Cumulative Special Deductions**: Includes social insurance contributions and housing fund payments [6]. - **Cumulative Additional Deductions**: Covers expenses for child education, continuing education, major medical expenses, housing loan interest, housing rent, elderly care, and childcare for children under three [8]. - **Other Deductions**: Includes contributions to enterprise annuities, occupational annuities, and other deductible items as per state regulations [9]. Tax Withholding Rate Table - A detailed table outlines the withholding rates based on cumulative taxable income, ranging from 3% for income up to 36,000 yuan to 45% for income exceeding 960,000 yuan [10]. Example Calculation - An example illustrates how tax withholding changes with cumulative income, highlighting the impact of different withholding rates as income increases [11]. Tax Inquiry Process - Individuals can check their income tax details through the personal income tax app, which provides a clear path for accessing tax information [13]. Information Available for Inquiry - The app allows users to view comprehensive income and tax details, including basic information about the withholding agent, deduction details, and tax calculation breakdowns [14]. Common Questions - Clarifications are provided regarding discrepancies between reported income and take-home pay, as well as the difference between pre-withheld tax amounts and actual tax liabilities at year-end [20].

Core Viewpoint - Compliance with tax declaration is crucial for risk prevention and business operation assurance, highlighting six essential issues that taxpayers and withholding agents must understand [3]. Group 1: Basic Requirements for Tax Declaration - Taxpayers must submit tax declaration forms, financial statements, and any other required documents truthfully according to the deadlines set by laws or tax authorities [4]. - Withholding agents are also required to submit reports on withheld taxes and any other necessary documents truthfully within the stipulated deadlines [5]. Group 2: Methods of Tax Declaration - Taxpayers and withholding agents can declare taxes directly at tax authorities or use methods such as mailing, electronic data, or other prescribed means [6]. - When using electronic methods (e.g., tax bureau websites, mobile apps), taxpayers must keep relevant records and periodically submit them to the tax authority [7]. Group 3: Required Materials for Tax Declaration - Taxpayers must accurately fill out tax declaration forms and provide supporting documents such as financial statements, contracts, tax control device data, and other required materials [10]. - Withholding agents must also fill out the relevant reports and submit legal proof of withheld taxes along with any other required documents [10]. Group 4: Common Special Situations in Tax Declaration - Taxpayers must declare even if there are no taxable amounts, and those enjoying tax reductions or exemptions must also declare during the applicable periods [11]. - If taxpayers or withholding agents face difficulties in meeting deadlines, they can apply for an extension in writing, which must be approved by the tax authority [12]. - Corrections can be made to tax declarations if errors are found, but only full corrections or cancellations are allowed, not partial adjustments [13]. Group 5: Consequences of Non-compliance - Late tax declarations may result in administrative penalties, with fines ranging from 2,000 to 10,000 yuan depending on the severity of the situation [16]. - Tax evasion through falsification or concealment of records can lead to severe penalties, including fines of 50% to 500% of the unpaid taxes and potential criminal charges [16]. - Non-compliance can negatively impact the taxpayer's credit rating, with point deductions for late declarations and potential rewards for timely corrections [16].

Group 1 - The article emphasizes that social insurance contributions are mandatory during the probation period, and employers must pay social insurance for new employees based on their salary in the first month [3] - It clarifies that the monthly contribution base for new employees should be their salary for the month they start, rather than the minimum base [3] - The article states that employers cannot substitute social insurance payments with cash allowances or other forms of compensation, as this is not legally recognized [3] Group 2 - Social insurance fees consist of contributions from both the employer and the employee, with both parties sharing the responsibility [3]

Group 1 - The article provides guidance on troubleshooting issues related to logging into the electronic tax bureau, emphasizing the importance of using updated browser versions for optimal performance [3][4]. - It recommends specific browsers and their minimum versions for accessing the electronic tax bureau, including 360 Browser (version 91 and above), Chrome (version 91 and above), Firefox (version 83 and above), Safari (version 14.1 and above), Edge (version 91 and above), and IE (version 10 and above) [3]. - The article suggests that if problems persist, users can access the electronic tax bureau or its app and utilize the "Interaction between Taxpayers and Tax Authorities" feature for assistance [4]. Group 2 - The source of the information is identified as "Shanxi Taxation Tax Promotion Express," indicating a focus on tax-related services and updates [5]. - A disclaimer is included stating that the platform is unofficial and serves as a learning resource, with all content intended for educational purposes only [7].

Core Viewpoint - The article emphasizes the importance of carefully reviewing and negotiating labor contracts for recent graduates entering the workforce, highlighting potential pitfalls and common traps that may infringe on their rights [2][3][7]. Group 1: Common Issues in Labor Contracts - Some employers may only provide an "employment agreement" or rely on verbal agreements instead of a formal written labor contract, which can undermine the rights of graduates [3]. - Labor contracts may lack essential details such as job position, work location, salary, labor conditions, and contract duration [4]. - Employers may prepare two different salary contracts ("yin-yang contracts") to evade tax obligations [5]. - Contracts may contain "unfair clauses" that impose unreasonable conditions, such as prohibiting marriage for several years, requiring unconditional overtime, or not settling wages during the probation period [6]. Group 2: Types of Labor Contracts - Labor contracts can be categorized into fixed-term contracts, indefinite-term contracts, and contracts based on the completion of specific tasks [9][14]. - A fixed-term labor contract specifies a termination date agreed upon by both the employer and the employee [10]. - An indefinite-term labor contract does not have a predetermined end date and is required under certain conditions, such as when an employee has worked for the same employer for ten years [11][12]. Group 3: Essential Elements of Labor Contracts - According to the Labor Contract Law, essential elements of a labor contract must include the contract duration, job responsibilities, work location, working hours, salary, social insurance, labor protection, and working conditions [16]. - Additional terms may be included, such as probation periods, training, confidentiality agreements, and benefits [17]. Group 4: Signing and Retaining Labor Contracts - Labor contracts should be signed within one month of employment, regardless of whether a probation period is agreed upon [19]. - Employers must provide a paper copy of the electronic labor contract upon request and ensure that employees can access the contract easily [20]. - Both the employer and employee should retain a copy of the signed labor contract to avoid difficulties in case of disputes [24].

Group 1 - The article provides a step-by-step guide for authorized personnel to manage personal income tax withholding permissions through the Personal Income Tax APP [1][4]. - The first step involves logging into the Personal Income Tax APP and navigating to the "Enterprise Taxation Permissions" section [1][3]. - The process includes adding new tax personnel by entering their information and selecting the type of withholding permission and authorization period [4]. Group 2 - It is emphasized that newly added tax personnel must register on the Natural Person Electronic Tax Bureau website or the Personal Income Tax APP [4]. - The authorization can only be granted to current employees of the enterprise [4].

Core Viewpoint - The article introduces the simplified confirmation declaration function of the electronic tax bureau APP, which allows taxpayers to file multiple tax types in one go, enhancing convenience and efficiency in tax reporting [5][17]. Group 1: Functionality Overview - The APP integrates various tax types including value-added tax, corporate income tax, cultural construction fees, and others, enabling a single declaration process [5][4]. - Users can access the simplified confirmation declaration feature by logging into the electronic tax bureau APP and navigating to the relevant menu [6]. Group 2: Declaration Process - Upon selecting the simplified confirmation declaration, the system automatically checks if the taxpayer meets the eligibility criteria and directs them to the tax calculation interface if eligible [7]. - Users can verify and adjust pre-filled data for each tax type based on their actual business conditions before submission [9][10]. - After confirming the accuracy of the data, users can submit the declaration and complete the payment for the taxes involved [12][16].

Overall Requirements - The implementation opinions aim to promote efficient handling of personal entrepreneurship matters, focusing on optimizing services and enhancing the quality of entrepreneurship [2][3] Main Tasks - Standardize the "one-time handling" service process to allow simultaneous processing of related administrative services from the entrepreneur's perspective [3] - Streamline the "one-stop" linkage mechanism to centralize the handling of personal entrepreneurship matters, ensuring unified acceptance and processing [4] - Optimize application materials by simplifying forms and promoting information sharing among departments to reduce redundancy [4] - Develop a comprehensive service guide detailing the basis, responsible units, service content, and processes for personal entrepreneurship matters [5] Work Requirements - Strengthen organizational implementation by emphasizing the importance of efficient service delivery and enhancing the entrepreneurial experience [6] - Enhance inter-departmental collaboration to ensure effective execution of responsibilities and timely resolution of issues [6] - Conduct promotional activities to raise public awareness of the policies related to personal entrepreneurship, ensuring entrepreneurs can fully benefit from the services [7]

欢迎扫描下方二维码关注： 职工连续工作1年以上的 享受带薪年休假 职工累计工作 已满1年 不满10年的 年休假5天 已满10年 不满20年的 年休假10天 已满20年的 年休假15天 年休假期间 能只发基本工资吗？ 根据《职工带薪年休假条例》规定 单位应当保证职工享受年休假 职工在年休假期间 享受与正常工作期间 相同的工资收入 请过病假 还能休年休假吗？ 根据《职工带薪年休假条例》规定，若累计工作满1年不满10年的职工，请病假累计2个月以上的；累计工作满10年不满20年的职工，请病假累计3个 月以上的；累计工作满20年以上的职工，请病假累计4个月以上的，将不享受当年的年休假。 若病假时长未达到上述标准 依然可以正常享受年休假 国家法定休假日、休息日 不计入年休假的假期 温馨提醒！ 职工依法享受的 探亲假、婚丧假、 产假 等国家规定的假期 以及 因工伤停工留薪期间 不计入年休假假期 本期编辑：王瑶 来源人力资源和社会保障部微信公众号 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准 ...

Group 1 - The article discusses the concept of "deemed sales" under VAT regulations, outlining specific scenarios where goods and services are treated as sales for tax purposes [2][3][4] - It specifies that certain actions by businesses or individual entrepreneurs, such as transferring goods for consignment or using goods for non-VAT taxable projects, are considered deemed sales [2][4] - The article also highlights that the transfer of intangible assets or real estate under certain conditions is treated as a sale, with exceptions for public welfare purposes [3][4] Group 2 - The article details the conditions under which enterprises must recognize deemed sales, including non-monetary asset exchanges and the use of goods for donations, sponsorships, or employee benefits [4] - It emphasizes that the transfer of assets to others, which results in a change of ownership, must be recognized as deemed sales for income determination [4] - Specific scenarios such as market promotion, employee rewards, and donations are listed as instances where asset transfer is considered a deemed sale [4]