Core Viewpoint - The article emphasizes that employers are legally required to register employees for social insurance and pay social insurance fees from the first day of employment, including during the probation period [3][4][5]. Group 1: Social Insurance Obligations - Employers must apply for social insurance registration within 30 days from the start of employment [3]. - Both employers and employees are legally obligated to participate in social insurance and pay the corresponding fees, which is a mandatory requirement [4]. - Even if there is mutual agreement between the employer and employee, social insurance fees cannot be waived during the probation period [5]. Group 2: Resignation and Penalties - According to the Labor Contract Law, employers cannot impose penalties on employees for resigning during the probation period unless specified conditions are met [9][10]. - Employees are generally not required to pay penalties to employers for resigning due to personal reasons, except in specific legal circumstances [10].

Core Viewpoint - The article provides guidance on how newly established enterprises can manage their tax obligations through the electronic tax bureau, specifically regarding the recognition of tax types and the submission of tax reports [2][5]. Group 1: Tax Type Recognition - Newly established enterprises can add tax types for corporate income tax quarterly prepayment through the electronic tax bureau by following specific steps [2][4]. - The process involves accessing the "Tax Types to be Reported" module and clicking the "Add Tax Type" button to submit the necessary information [5][6]. Group 2: Tax Source Issues - If an enterprise encounters issues with land value-added tax source collection, it may need to contact the tax authority to delete incorrect tax source information before re-collecting the tax source [6]. - The system may show "0" for the cumulative water extraction amount in the first quarter of 2024 due to annual cumulative calculations [8]. Group 3: Credit Rating Management - After a credit rating repair, the electronic tax bureau requires time for information synchronization, which may delay the update of the credit rating status [8]. - If an enterprise cannot select a year for credit rating repair, it should verify if there have been any changes in registration status, as only normal status years will be displayed for repair [9].

Group 1 - The article discusses the tax obligations for students receiving internship compensation, highlighting that companies are required to withhold and pay personal income tax on such earnings according to the relevant regulations [1][3] - It references the 2006 notification from the Ministry of Finance and the State Administration of Taxation, which specifies that both vocational and higher education institutions' students are subject to these tax rules [1] - The article also outlines the adjustments made in 2020 to support new employees by reducing their tax burden during the initial income period, allowing for a calculation based on a monthly deduction of 5000 yuan [3][4] Group 2 - The article emphasizes the importance of students providing accurate documentation to their employers to ensure proper tax withholding, as both parties are responsible for the authenticity of the submitted materials [3][4] - It clarifies that the definition of a resident individual who has not previously received salary or wage income within the tax year is crucial for determining tax obligations [4]

Core Viewpoint - The article introduces the new "Smart Business Opening" feature of the Electronic Tax Bureau App, which streamlines the business registration process by automatically identifying risks and confirming registration information without risk [1]. Group 1: User Instructions - Taxpayers can log in to the Electronic Tax Bureau App using their legal representative or financial responsible person's identity and access the "Smart Business Opening" notification under "To Do" [2]. - Upon accessing the notification, users can view the "Business Opening Notice," which provides relevant information, allows for the issuance of digital electronic invoices, and offers options for other business matters [2]. Group 2: Information Displayed - The "Business Opening Notice" will display identity information based on the taxpayer's registration type, including basic information for individual businesses such as opening date, business address, industry classification, and scope of business [4]. - For enterprises, the basic information includes opening date, registration capital, accounting method, number of employees, industry classification, registered address, and legal representative details [5]. Group 3: Post-Registration Steps - After reviewing the relevant opening report, users must click "I have read" to proceed to the page displaying recommended services, where they can access various business functions [5]. - A reminder is provided that after completing the business opening, it is essential to bind a bank account to facilitate tax payments, highlighting the increasing convenience of starting a business [5].

Group 1 - The article discusses the implications of sponsorship fees, clarifying that a sponsorship fee of 100,000 is considered purely sponsorship without direct commercial advertising purposes, and thus cannot be deducted as a reasonable expense for income tax purposes [2] - It highlights that if the expenditure is classified as advertising or a charitable donation, it may qualify for standard deductions [2] - The article also addresses the treatment of equipment purchases funded by fiscal funds, indicating that such funds are classified as "non-taxable income," meaning the associated costs cannot be deducted from taxable income [2] Group 2 - The depreciation of equipment purchased with non-taxable income cannot be deducted from taxable income, reinforcing the concept that non-taxable income does not allow for tax deductions on related expenses [2]

Group 1 - The article discusses the exemption or reduction of stamp duty for various situations, including housing demand guarantees for residents, corporate restructuring, bankruptcy, and support for small and micro enterprises [2] - Specific documents that are not subject to stamp duty include effective legal documents from courts, arbitration documents, and administrative documents related to land compensation by government departments [2] - The article outlines the specific categories of entities eligible for stamp duty exemptions, including family farms, educational institutions, social welfare organizations, charitable organizations, and non-profit medical institutions [2] Group 2 - It addresses common misconceptions regarding stamp duty, such as whether borrowing contracts with small and micro enterprises are subject to stamp duty and the necessity of a sales contract for stamp duty liability [7] - The article provides a Q&A format to clarify common errors related to stamp duty policies, particularly in the context of corporate restructuring [7]

Core Viewpoint - The article discusses various tax incentive policies aimed at promoting agricultural product circulation and supporting rural revitalization efforts. Group 1: Tax Incentives for Vegetable Circulation - Tax exemption for value-added tax (VAT) on the sale of vegetables by wholesalers and retailers [1] - Definition of vegetables includes various edible plants and processed forms [2] - Policy basis is established by the Ministry of Finance and the State Administration of Taxation [3] Group 2: Tax Incentives for Fresh Meat and Egg Products - Tax exemption for VAT on the sale of certain fresh meat and egg products by wholesalers and retailers [5] - Definition of eligible fresh meat includes various types of livestock and poultry [6] - Policy basis is established by the Ministry of Finance and the State Administration of Taxation [7] Group 3: Tax Exemption for Agricultural Markets - Exemption from property tax and urban land use tax for agricultural wholesale markets and farmers' markets from January 1, 2019, to December 31, 2027 [8] - The exemption applies to properties and land used specifically for agricultural product operations [9] - Policy basis includes multiple notifications from the Ministry of Finance and the State Administration of Taxation [11] Group 4: Tax Exemption for Imported Seed Sources - Exemption from VAT on imported seed sources from January 1, 2021, to December 31, 2025, for qualifying products [12]

Core Points - The article discusses the annual social insurance payment declaration period for 2025, which is from June 10 to July 25, 2025 [2][27] - It emphasizes the importance of completing the annual payment base declaration, as failure to do so will prevent the unit from processing payments in July [2][27] Summary by Sections Declaration Process - Units must declare the 2025 annual social insurance payment based on the average monthly salary of insured employees from the previous year [17] - There are two modules for declaration: "Annual Payment Salary Declaration" for the 2025 salary and "Annual Payment Salary Adjustment" for the 2024 salary [17][18] Payment Adjustment - For social insurance fees incurred before January 1, 2024, units must apply to the relevant departments for the amount owed before declaring [6][12] - For fees incurred after January 1, 2024, units can declare through the "Daily Declaration" module in the client system [6][7] New Employees - New employees' salaries must be declared through the "Annual Payment Salary Declaration" module during the concentrated declaration period [19] - If a unit has not declared the salaries of new employees during the concentrated period, they can do so from August 10 to 25 [19] Channels for Declaration - Units can declare through various channels including the social insurance management client, electronic tax bureau, and tax service halls [14] Record Keeping - Units can check their declaration records and payment statuses through the client system [23]

Core Viewpoint - The article provides a detailed guide on how to add or change tax personnel in the electronic tax bureau, emphasizing the importance of proper management of tax personnel permissions and the steps involved in the process [20][21][29]. Invoice Business Function Segmentation - The electronic invoice platform's taxpayer-side invoice business functions are categorized into five types: - Blue and red invoice issuance - Quota adjustment, cancellation, and return of paper invoices - Invoice query and verification, customs payment collection - Invoice purpose confirmation - Special business for refined oil and motor vehicles [8][9]. Web and Mobile Functionality - The web and mobile platforms include various functionalities for managing tax personnel permissions, such as: - Issuing blue and red invoices, maintaining invoice information, and handling quota adjustments - Querying invoices and customs payment information - Confirming invoice purposes and managing special business [9][10]. Web Platform Personnel Permission Management - To add new personnel, the legal representative or financial head must log in to the electronic tax bureau, navigate to the account center, and enter the required information for the new tax personnel [11][12]. - Existing personnel can have their permissions modified by accessing the personnel management section in the account center [12][13]. Mobile Platform Personnel Permission Management - The process for adding or modifying tax personnel on the mobile app mirrors that of the web platform, requiring the legal representative or financial head to log in and manage permissions accordingly [15][16]. Changing Tax Personnel Information - To change the registered tax personnel information, users must log in to the electronic tax bureau, navigate to the identity information report, and select the relevant change items [21][22]. - After entering the new information and confirming its accuracy, users can finalize the changes [26][28]. - A dual confirmation process is required, where the new tax personnel must log in and confirm their role [29][31].

Core Viewpoint - The article discusses how enterprises should recognize fiscal funds as income and highlights specific situations that require special attention regarding tax implications [2][4]. Group 1: Recognition of Fiscal Funds - Enterprises must include various types of fiscal funds in their annual income total, except for state investments and funds that need to be repaid [2][4]. - Fiscal funds include government subsidies, interest subsidies, and other special funds, but exclude export tax refunds [2]. Group 2: Tax Treatment of Fiscal Funds - Not all fiscal funds are considered non-taxable income; specific conditions must be met for them to qualify as such [4]. - Non-taxable income derived from fiscal funds cannot be deducted when calculating taxable income for expenses or depreciation of assets [4][5]. Group 3: Timing of Income Recognition - Income from government payments should be recognized based on the accrual basis, particularly when funds are received based on sales or services provided [6]. - Other government payments, such as subsidies and tax refunds, should be recognized at the time they are actually received [6].