Core Viewpoint - The article discusses the tax treatment of cultural relics and artworks purchased by enterprises, emphasizing that these assets are treated as investment assets and cannot be depreciated or amortized for tax deductions during the holding period [5][6]. Group 1: Tax Treatment of Cultural Relics and Artworks - Enterprises can treat purchased cultural relics and artworks as investment assets for tax purposes, but depreciation and amortization expenses during the holding period are not deductible [5][6]. - Upon transfer or disposal of investment assets, the cost of the investment asset is allowed to be deducted [7]. Group 2: Auction Process and Tax Implications - Auction houses, when entrusted to auction cultural relics and artworks, can issue a non-taxable VAT invoice to the buyer for the auction proceeds, which will not be included in the auction house's taxable income [8]. - Auction houses must retain certain documentation for verification, including images of auction items, contracts, confirmation of auction transactions, identification of both parties, and tax-related documents [9]. Group 3: Personal Auction of Cultural Relics and Artworks - Personal auction of cultural relics and artworks falls under the "property transfer income" tax category, allowing taxpayers to deduct the original value of the property when calculating taxable income [11]. - The original value of the property is defined as the price at which the seller acquired the auction item, based on valid documentation [12].

欢迎扫描下方二维码关注： 出租房产免收租金如何缴纳房产税？ 答： 《财政部 国家税务总局关于安置 残疾人就业单位城镇土地使用税等政 策的通知》（财税〔2010〕121号） 规定： 二、关于出租房产免收租金期间 房产税问题 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，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 《财政部 国家税务总局关于房产 税城镇土地使用税有关问题的通知》 （财税〔2009〕128号） 一、关于无租使用其他单位房产 的房产税问题 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。 来源 山西税务税宣速递 欢迎扫描下方二维码关注： 对出租房产，租赁双方签订的租 赁合同约定有免收租金期限的， 免收 租金期间由产权所有人按照房产原值 缴纳房产税。 ...

Group 1 - The core concept of non-compete agreements is that employers can require employees to sign such agreements to protect business secrets and intellectual property [3][4]. - Non-compete clauses can be included in employment contracts, and employers may provide monthly economic compensation to employees during the non-compete period after termination of the contract [5][8]. - The non-compete period cannot exceed two years, and it applies only to senior management, senior technical personnel, and other employees with confidentiality obligations [7][8]. Group 2 - A service period can be established when an employer provides specialized training costs and conducts professional technical training for the employee [10][11]. - If an employee violates the service period agreement, they must pay a penalty that does not exceed the training costs provided by the employer [11][12]. - Employers can only stipulate penalties for violations of the service period or non-compete agreements, and cannot impose arbitrary penalties in other situations [13].

Core Viewpoint - The article discusses the process and requirements for taxpayers to sign a tripartite agreement online, emphasizing the convenience and efficiency of the new system for tax payment management [5][7][12]. Group 1: Signing Tripartite Agreements - Taxpayers can initiate the signing of a tripartite agreement by clicking "Add" and filling in necessary information such as administrative region, bank type, and payment account [5]. - If the selected bank has enabled direct online signing, taxpayers can complete the agreement without visiting a bank branch [7]. - After filling in the required information, taxpayers must confirm accuracy and submit for verification to successfully add the agreement [8]. Group 2: Account Reporting and Verification - If the bank account associated with the tripartite agreement has not yet reported its account number, taxpayers can confirm the account during the verification process [9]. - In cases where the chosen bank does not support direct signing, taxpayers can either switch to a compatible bank or save their information for later [11][10]. - After signing the agreement online, taxpayers must visit the bank to complete the verification service, and then re-enter the electronic tax bureau to submit for final verification [12][13].

Group 1 - The article discusses the adjustment of personal contribution levels for basic pension insurance in Zhejiang Province, effective from January 1, 2024, with eight tiers ranging from 200 to 7000 yuan per year [5] - The lowest tier of 200 yuan is designated for vulnerable groups such as low-income individuals, disabled persons, and those in extreme poverty, with the government covering this contribution [5] - The contribution methods differ between enterprise employees and rural residents, with enterprise contributions deducted by employers and rural residents having the option to pay through various online and offline channels [5] Group 2 - The article outlines the different reporting periods for contributions, with enterprise employees required to report monthly while rural residents report annually [5]

Group 1 - The article provides a step-by-step guide for withholding agents to query employee tax declaration details through the Natural Person Electronic Tax Bureau [1][2][3][5] - The first step involves logging into the Natural Person Electronic Tax Bureau and accessing the unit's tax declaration section [2] - The second step includes navigating to the "Withholding Declaration" menu and selecting "Personal Withholding Detail Query" [3] - The third step allows users to input the tax period and taxpayer information to retrieve personal withholding details [3][4] - The system displays the personal withholding details based on the specified query conditions [4] Group 2 - The article emphasizes that only individuals with a normal status and who have their withholding declarations processed through the unit can be queried [6]

欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 居民个人从中国境外取得所得的，应当在取得所得的次年 3月1日至6月30日 内申报纳税， 目前2024年度申报期刚刚结束，我们梳理了境外所得有关个人所得税的热点问题与解答，一起 看看吧！ 根据税法相关规定,下列所得, 为来源于中国境外的所得: 1. 因任职、受雇、履约等在中国境外提 供劳务取得的所得。 2. 中国境外企业以及其他组织支付目负 担的稿酬所得。 3. 许可各种特许权在中国境外使用而取 得的所得。 4. 在中国境外从事生产、经营活动而取 得的与生产、经营活动相关的所得。 5. 从中国境外企业、其他组织以及非居 民个人取得的利息、股息、红利所 得。 6. 将财产出租给承租人在中国境外使用 而取得的所得。 7. 转让中国境外的不动产、转让对中国 境外企业以及其他组织投资形成的股 票、股权以及其他权益性资产或者在 中国境外转让其他财产取得的所得。 8. 中国境外企业、其他组织以及非居民 个人支付目负担的偶然所得。 9. 财政部、税务总局另有规定的，按照 相关规定执行。 QUESTION 02 ☞境亦所得的申报期限是什 么时候? 应向哪里申报? 居民个人 ...

PART. 0 1 减税标准 根据《中华人民共和国耕地占用税法》第七条第二款规定，铁路线路、公路线路、飞机场跑道、停机坪、港口、航道、水 利工程占用耕地， 减按每平方米二元 的税额征收耕地占用税。 PART. 0 2 占用耕地建设交通运输设施需要缴纳耕地占用税吗？ 需要，不过 部分符合条件的交通运输设施占用耕地可以享受耕地占用税减征优惠 。下面，我们一起 来了解一下相应的优惠政策吧！ 减税范围 点击查看大图 ↓↓↓ | 交通运输 设施种类 | 减税范围 | 不包括 | | --- | --- | --- | | | 限于铁路路基、桥梁、涵洞、隧道及其按照规 | 专用铁路和铁路专用线 占用耕地的,按照当地 | | 铁路线路 | 定两侧留地、防火隔离带。 | 适用税额缴纳耕地占用 | | | | 税。 | | | 限于经批准建设的国道、省道、县道、乡道和 | 专用公路和城区内机动 | | | 属于农村公路的村道的主体工程以及两侧边 | 车道占用耕地的,按照 | | 公路线路 | 沟或者截水沟。具体包括高速公路、一级公路、 | 当地适用税额缴纳耕地 | | | 二级公路、三级公路、四级公路和等外公路的 | 占用税。 ...

欢迎扫描下方二维码关注： 《中华人民共和国社会保险法》第五十八条规定，用人单位应当自用工之日起三十日内为其职工向社会保险 经办机构申请办理社会保险登记。未办理社会保险登记的，由社会保险经办机构核定其应当缴纳的社会保险费。 《中华人民共和国劳动合同法》第十九条规定，试用期包含在劳动合同期限内。劳动合同仅约定试用期的， 试用期不成立，该期限为劳动合同期限。 因此， 企业在员工试用期期间也必须为其缴纳社会保险费 。 政策延伸 《关于大连市在辽宁省人力资源和社会保障公共服务平台开通"三口合一"功能的通告》（2023年12月22日）第 四条第三款，用人单位应按照劳动合同起始月，开始为劳动者缴纳社会保险费。用人单位应按照劳动合同解除或终止 之月，停止为劳动者缴纳社会保险费。 用人单位不依法为劳动者缴纳社会保险费属于违法行为 ，应当承担相应的法律责任。 《中华人民共和国社会保险法》第六十条第一款规定："用人单位应当自行申报、按时足额缴纳社会保险费，非 因不可抗力等法定事由不得缓缴、减免。 职工应当缴纳的社会保险费由用人单位代扣代缴，用人单位应当按月将缴 纳社会保险费的明细情况告知本人。" 用人单位和个人不得私下就社会保险费 ...

1. 2024年度残保金缴费开始时间是什么时候？ 欢迎扫描下方二维码关注： 图片 热点梳理 12366 图片 问答来啦 2024年度残保金缴费已经开始了，最近有纳税人来电咨询相关问题，这一期，申税小微收集整理了一篇残保金缴费的专题问答，大家 一起来看看吧~ 图片 答： 2024年度残保金缴费开始时间为2025年7月11日。 图片 2. 哪些单位需要缴纳残保金？ 答： 本市辖区范围内未按规定比例安排残疾人就业的机关、团体、企业、事业单位和民办非企业单位（以下简称用人单位）应缴纳残 保金。残疾人集中就业单位无需缴纳残保金。 在职职工总数30人（含）以下的企业暂免残保金 。 图片 3. 可以通过什么方式缴纳残保金？ 答： （一）未安排残疾人就业的用人单位 可直接登录电子税务（https://etax.shanghai.chinatax.gov.cn/）申报缴纳残保金。具体路径：新电子税务局—地方特色—申报纳税—残 疾人就业保障金申报。 也可登录上海"一网通办"PC端(https://zwdt.sh.gov.cn/)残保金征缴"一件事"办理。具体路径：残保金征缴"一件事"—特色专栏—高效办 成一件事—服务企业—残疾人 ...