Core Viewpoint - The article discusses the tax incentives available for companies hiring key groups and self-employed veterans starting from January 1, 2024, and outlines the application process for these benefits [2][15]. Summary by Sections Application Process - Companies must fill out the "Key Groups and Self-Employed Veterans Information Form" to enjoy tax incentives starting from January 1, 2024 [2]. - The process involves logging into the national electronic tax bureau, navigating to the tax reduction section, and entering the required information [5][4]. Information Collection Steps - After logging in, the system will display previously collected information. If no prior data exists, the result will be empty [6]. - Companies can add new employee information by clicking the "Add" button and completing the necessary fields [7]. - If the employee is a self-employed veteran, additional details such as "discharge certificate type" and "discharge date" must be provided [8]. - Existing employee information can be edited or deleted through the respective buttons in the system [10][11]. - Companies can also collect information on employees hired before 2024 if needed [12]. Tax Incentives - Companies hiring self-employed veterans can receive a tax deduction of 9,000 yuan per person per year for three years, provided they sign a labor contract for over one year and pay social insurance [15]. - For hiring individuals from impoverished backgrounds or those unemployed for over six months, the deduction is 7,800 yuan per person per year under similar conditions [15]. Employment Duration and Policy Limits - Each individual can only benefit from the tax incentives for a maximum of three years (36 months). If they change employers within this period, the new employer can continue to enjoy the remaining benefits [14].

Core Viewpoint - The article emphasizes the importance of timely tax declaration and the consequences of late submissions, highlighting the legal framework and procedures for rectifying such issues. Group 1: Legal Framework - Taxpayers must adhere to the declaration deadlines and content as stipulated by the Tax Collection and Administration Law of the People's Republic of China [3] - Failure to submit tax declarations on time can result in fines ranging from 2,000 to 10,000 yuan, depending on the severity of the situation [3] - The State Administration of Taxation has provisions for first-time offenders with minor consequences, allowing for correction without penalties if done proactively [3] Group 2: Electronic Tax Bureau Procedures - Companies can check for "Notice of Correction within a Deadline" in the new electronic tax bureau under the "My To-Do" section [4] - After viewing the notice, companies can proceed with overdue tax declarations based on the specified correction requirements [6] - There is no separate entry for overdue declarations in the new electronic tax bureau; the process follows the same path as regular declarations [7] Group 3: Common Tax Types and Declaration Paths - For Value-Added Tax (VAT) and additional taxes, general taxpayers can declare through the "Tax Declaration and Payment" section [8] - Corporate income tax declarations can be made based on the accounting method, either for general or simplified taxation [9] - Social insurance fee declarations can be accessed through the local features section of the electronic tax bureau [9] Group 4: Handling Past Offenses - Companies can handle overdue declarations that occurred before being included in the new electronic tax bureau, but penalties must be addressed at the tax service hall [11] - Multiple overdue declaration offenses will not be merged for processing; each must be handled individually [11]

Core Viewpoint - The article discusses the significance of trade terms in international trade, particularly how they affect the export tax rebate claims of manufacturing enterprises [1][8]. Group 1: Definition of Trade Terms - Trade terms, also known as trade conditions or price terms, are standardized definitions used in international trade, governed by the "Incoterms" [3][4]. Group 2: Commonly Used Trade Terms - The latest version of the "Incoterms" includes four main trade terms: FOB (Free On Board), CFR (Cost and Freight), CIF (Cost, Insurance and Freight), and EXW (Ex Works) [4]. - FOB indicates that the seller is responsible for delivering goods to the buyer's designated port and placing them on the buyer's ship, with all subsequent costs borne by the buyer [5]. - CFR requires the seller to pay for the costs and freight necessary to bring the goods to the designated port, with risk transferring to the buyer once the goods cross the ship's rail [6]. - CIF entails that the seller must cover the costs, freight, and insurance to transport the goods to the destination port [7]. - EXW means the seller only needs to make the goods available at their premises, with all responsibilities and costs thereafter falling on the buyer [7]. Group 3: Trade Terms and Export Tax Rebate Claims - The export tax rebate claims for manufacturing enterprises are based on the actual FOB price of the exported goods, as specified in the relevant tax regulations [9]. - Different trade terms must be converted to FOB for the purpose of export tax rebate claims, as outlined in a summarized table provided in the article [9][10].

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Group 1 - The article discusses the implementation of the Cultural Undertaking Construction Fee, which was established to strengthen socialist spiritual civilization and promote the healthy development of cultural undertakings in China [2][12]. - The fee was officially implemented nationwide starting January 1, 1997, as per the State Council's regulations [2][12]. - The fee applies to advertising service providers and entertainment service units and individuals within the People's Republic of China [6][12]. Group 2 - The calculation method for the Cultural Undertaking Construction Fee is based on a rate of 3% applied to the total taxable sales revenue from advertising and entertainment services [8][12]. - The fee is classified as a government fund and is included in the general public budget, specifically under the category of "Cultural Undertaking Construction Fee Revenue" [10]. - There are preferential policies in place, such as exemptions for small-scale VAT taxpayers with monthly sales not exceeding 20,000 yuan (60,000 yuan quarterly) [12].

Core Viewpoint - The article discusses the scope and regulations of stamp duty on transportation contracts, specifically focusing on freight and multimodal transport contracts, while excluding passenger transport and pipeline transport contracts [3][4]. Group 1: Stamp Duty Regulations - The stamp duty on transportation contracts includes freight contracts and multimodal transport contracts, but excludes pipeline transport contracts [3][4]. - In freight business, any transportation document that clearly defines the relationship between the consignor and consignee is considered a contract for tax purposes [5]. - The stamp duty is applicable to freight settlement vouchers, which serve as taxable documents for various freight operations [5]. Group 2: Tax Payment Guidelines - For multimodal transport contracts involving multiple transport companies, the stamp duty is based on the total freight if settled at the origin, or on the segmental freight if settled separately [7]. - The stamp duty is to be paid by the parties involved in the freight settlement, depending on the method of payment [7]. Group 3: Exemptions - Military transport orders or the use of specific military material freight settlement vouchers are exempt from stamp duty [9].

Group 1 - The article discusses issues related to the submission of VAT and additional tax declarations for general taxpayers, specifically regarding the selection of "reduction policy applicable subjects" in the declaration form [2][3] - It provides guidance on how to reset the form to select whether the small and micro enterprises' "six taxes and two fees" reduction policy applies [2] - The article also addresses the situation where a company encounters a prompt indicating "there are unresolved risk tasks for the summary invoice," advising to contact the tax authority for resolution [3] Group 2 - The article mentions that if a company has property tax source information maintained in 2023 and encounters issues with the system not applying the half reduction for the first quarter of 2025, it may be due to the tax authority's status being invalid [4] - It outlines the process for reporting accelerated depreciation and amortization for equipment not exceeding 5 million yuan, emphasizing the need to follow specific guidelines from the tax authority [5][6] - The article clarifies that the tax receipt for "human resources services" may show "business auxiliary services" as the corresponding upper-level category, which is a classification detail [8]

欢迎扫描下方二维码关注： 来源台州税务 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，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。 点击【社保业务】 【新参保职工工资申报】 进入缴费工资申报页面。 天皇皇家 4月8日工商 步 骤 三 等待数据更新成功后点击【确认】。 步骤四 点击新职工【姓名】,即可查看该职工参保 的险种明细信息。 THEFFITI TERFITE 【 】【 18111 REEL !!!!!! 步 骤 五 供稿：临海市局 作者：谢恒逸 邵逸青 张威 ...

l 高彩 2008 2008年12月31日以前未纳入扩大增值税抵扣 范围试点的纳税人，销售自己使用过的2008年12 月31日以前购进或者自制的固定资产，按照简易 办法依照3%征收率减按2%征收增值税。 欢迎扫描下方二维码关注： 来源： 北京税务 供稿：北京门头沟税务 政策依据: ●《财政部 国家税务总局关于部分货物 适用增值税低税率和简易办法征收增值税 政策的通知》（财税〔2009〕9号) ℓ《国家税务总局关于简并增值税征收 率有关问题的公告》（国家税务总局公告 2014年第36号) 政策依据: ●《国家税务总局关于全国实施增值税 转 型 改 革 若 干 问 题 的 通 知 》 （ 财 税 (2008〕170号) ℓ《财政部 国家税务总局关于部分货物 适用增值税低税率和简易办法征收增值税 政策的通知》（财税〔2009〕9号) €《财政部 国家税务总局关于简并增值 税征收率政策的通知》（财税〔2014〕57 号） iii 3 试点区域 5 73 1 2008年12月31日以前已纳入扩大增值税抵扣 范围试点的纳税人，销售自己使用过的在本地区 扩大增值税抵扣范围试点以前购进或者自制的固 定资产，按照简易办法依照3 ...

Core Viewpoint - The article discusses tax incentives for enterprises hiring self-employed veterans, detailing the eligibility criteria, tax reduction calculations, and necessary documentation for compliance [10][11][12]. Tax Incentives for Enterprises - From January 1, 2023, to December 31, 2027, enterprises hiring self-employed veterans can receive tax reductions on VAT, urban maintenance and construction tax, education fees, and corporate income tax, with a standard deduction of 6,000 yuan per person per year, potentially increasing by 50% based on local government decisions [3][9]. - The total tax reduction is calculated based on the number of hired veterans and the duration of their employment contracts [5][6]. Documentation Requirements - Enterprises must retain specific documents for verification, including the veterans' discharge certificates, labor contracts, and records of social insurance payments [7][12]. - If veterans have not worked for a full year, the tax reduction limit must be adjusted on a monthly basis [5][6]. Policy Application and Restrictions - Enterprises can choose to apply either the tax incentives for hiring veterans or other employment support policies, but cannot benefit from both simultaneously [8][9]. - If a veteran has already enjoyed tax incentives for three years in previous years, they are not eligible for the new incentives under this announcement [9][10]. Management and Compliance - Tax authorities are tasked with verifying the eligibility of veterans and ensuring compliance with the tax incentive policies, with a focus on improving inter-departmental collaboration [15][16]. - Enterprises that have previously hired eligible veterans but failed to apply for tax reductions in a timely manner may apply for tax refunds [16].