二、政策依据 欢迎扫描下方二维码关注： 一、基本情况 国家重大水利工程建设基金是 国家为支持南水北调工程建设、解决三峡工程后续问题以及加强中西部地区重大水利工程建设设立的政 府性基金。 2009年，财政部会同发展改革委、水利部印发《国家重大水利工程建设基金征收使用管理暂行办法》（财综〔2009〕90号），明确利 用三峡工程建设基金停征后的电价空间，设立国家重大水利工程建设基金，对除西藏自治区以外的全国销售电量计征。2018年、2020年， 财政部分别印发《关于将国家重大水利工程建设基金等政府非税收入项目划转税务部门征收的通知》（财税〔2018〕147号）、《关于国 家重大水利工程建设基金、水利建设基金划转税务部门征收的通知》（财税〔2020〕9号）， 明确自2019年1月1日起，将原财政部专员 办征收的国家重大水利工程建设基金划转税务部门征收；自2020年1月1日起，将地方政府及有关部门征收的国家重大水利工程建设基金划 转税务部门征收。 7.《财政部关于将国家重大水利工程建设基金等政府非税收入项目划转税务部门征收的通知》（财税〔2018〕147号）； 8.《国家税务总局关于国家重大水利工程建设基金等政府非税收 ...

Group 1 - The article discusses various tax-related questions and answers, focusing on specific policies and regulations that affect businesses and individuals in different sectors [4][5][6][7] - It highlights the importance of understanding tax incentives and obligations for companies, especially in areas like environmental protection, employment, and small business support [4][6] - The content is structured as a series of Q&A sessions, addressing common concerns and clarifying tax policies that may impact financial planning and compliance for businesses [4][6][7] Group 2 - The article includes a range of topics such as VAT issues, fixed asset taxation, and tax benefits for hiring specific groups, indicating a comprehensive approach to tax education [6][7] - It emphasizes the need for businesses to stay informed about tax regulations to optimize their tax liabilities and ensure compliance with the law [6][7] - The information is presented in a user-friendly format, making it accessible for readers seeking to understand complex tax matters [4][6]

欢迎扫描下方二维码关注： 王言部 J米集费退信息列表 因新列表 费源状态 项目主管部门 司给号 费源编号 得缴金额 录入日期 操作 看到文 900.00 2025-06-13 精议解除 解导议 | 这里填解除异议原因 1921 无需核胎 申报 异议处理 25年15号 100.00 2025-06-12 这里可以拉拽 共2 条数据 10 条/页 × re 21 3. 对英想发有序议 目休操作 «> 房新列表 品给号 露游状态 亚游给号 待敷金融 项目主管邮〕 录入日期 操作 无需收拾 900.00 2025-06-13 电源 岸议处理 校验通过后,可以进入要素申报页 面,如果水行政主管部门没有采集推 送缴费期限,需要补充缴费期限的点 击查看缴费明细。 3.0 % > 水十分特别学费 3 发源明设中 "意家期限(项目体际开工日)"如与"项目体玩开工日"不一致,可点击"重量能感明的形式。,一致请以降 费数申报时间 2025年6月13日 (2025-06-13至2025-06 查看的班班科 项目所在地行政区域 版道彩预 项目批发 股票文章 元 次中国持续费 项目主管部门经办人联系电话 肇注 手管邮位名称 填写缴款期限 ...

Group 1 - The article discusses the treatment of non-deductible input tax for taxpayers under various circumstances, including personal consumption and abnormal losses related to fixed assets and real estate [4][5][6]. - It outlines the calculation method for non-deductible input tax when taxpayers cannot allocate input tax amounts due to mixed tax methods [11][12]. - The article provides a formula for calculating non-deductible input tax based on the net value rate of real estate when there are changes in usage or abnormal losses [15][16]. Group 2 - An example is given where Company A converts an office building into a collective employee dormitory, detailing the original value, net value, and the resulting non-deductible input tax [17][18]. - The article emphasizes that input tax amounts that cannot be deducted from sales tax cannot be used to calculate additional deductible amounts [20]. - It explains how to calculate the current period's deductible additional amounts based on the previous period's balance and current period's accrual [21].

Core Viewpoint - The article provides a comprehensive guide for employers on how to declare annual social insurance payment wages for the year 2025, emphasizing the use of the Social Insurance Fee Management Client and the Beijing Electronic Tax Bureau for the declaration process [1][2]. Group 1: Declaration Process - Employers can declare social insurance payment wages from June 10, 2025, to July 25, 2025, using various channels including the Social Insurance Fee Management Client and the Beijing Electronic Tax Bureau [1]. - The average monthly wage of employees for the year 2024 will be used as the basis for declaring the social insurance payment wages for 2025 [1]. Group 2: Operation Steps - To declare wages through the Beijing Electronic Tax Bureau, users must log in and navigate to the "Annual Payment Wage Declaration" section [2]. - The system allows for the addition of employee information either individually or in bulk, with options for importing from external files [4][6]. Group 3: Wage Modification and Submission - Employers can modify the declared wages in bulk, either by percentage adjustment or by entering a fixed amount directly [7]. - After confirming the accuracy of the data, employers can submit the declaration either for selected data or for all data at once [10][16]. Group 4: Record Keeping and Adjustments - Employers can check their declaration records and statuses through the system, with options for making adjustments or supplementary declarations if necessary [16].

Core Viewpoint - The article provides a step-by-step guide for taxpayers in Shanxi Province on how to check the expiration date of the VAT immediate refund policy through the electronic tax bureau [1][2]. Group 1: Steps to Query VAT Refund Policy - Step 1: Log in to the electronic tax bureau as a business entity, navigate to "I want to query" and select "One-stop query" followed by "Tax reduction and exemption filing information query" [1][2]. - Step 2: In the "Tax reduction and exemption filing information query" interface, select the discount type "Immediate refund," input the filing date range, and click "Query" [2]. - Step 3: Review the results to find the "Policy effective expiration date" [2].

Group 1 - Taxpayers are required to retain documentation for vocational qualification continuing education, including relevant certificates [2] - Taxpayers must keep records of housing loan contracts and repayment vouchers [3] - Taxpayers need to maintain housing rental contracts or agreements [4] - Taxpayers should retain written agreements for the allocation of elder support [5] - Taxpayers are required to keep original or photocopied medical service charges and reimbursement documents for major illnesses, or a medical expense list issued by the medical insurance department [6] Group 2 - The article mentions that graduates renting houses can enjoy individual income tax benefits [8] - It raises questions about whether individuals need to reapply for individual income tax special deductions after changing jobs [11] - It also inquires if a "tax preferential identification code" is necessary for enjoying commercial health insurance tax benefits [11]

Core Viewpoint - The article emphasizes the importance of compliance and integrity in business operations, particularly regarding tax regulations and the consequences of fraudulent practices [15]. Group 1: Tax Policy and Compliance - The company is aware of the VAT refund policy for employing disabled workers, which can lead to significant tax savings [5]. - To qualify for the policy, companies must meet specific criteria, including a minimum percentage of disabled employees [5]. - The company does not meet the required percentage of disabled employees, which prevents them from benefiting from the tax refund [7]. Group 2: Consequences of Non-Compliance - The company considers manipulating employee numbers to qualify for the tax refund, which raises ethical and legal concerns [10]. - A tax audit reveals discrepancies between the reported number of employees and those actually contributing to taxes and social security, leading to potential penalties [13]. - The company acknowledges the severe repercussions of tax fraud, including the possibility of criminal charges, and realizes the importance of adhering to legal standards [14].

Group 1 - The article discusses the differences between Urban-Rural Resident Pension Insurance and Enterprise Employee Pension Insurance, highlighting that the former is voluntary and targets residents and flexible workers, while the latter is mandatory and involves monthly contributions from both employers and employees [2][3]. - The calculation formula for the monthly basic pension under the Urban-Rural Resident Pension Insurance is provided, which includes a basic pension and a personal account pension based on accumulated savings [4][6]. - The current standard for the basic pension is set at 165 yuan per month, with future adjustments based on national standards and local economic conditions [5][6]. Group 2 - Conditions for receiving pensions under the Urban-Rural Resident Pension Insurance require individuals to be at least 60 years old and meet specific contribution years [8][11]. - If an individual has not contributed for 15 years by the time they reach 60, they must make up the contributions to qualify for the pension [10][11]. - It is clarified that individuals cannot receive benefits from both the Enterprise Employee Pension Insurance and the Urban-Rural Resident Pension Insurance simultaneously [13][14]. Group 3 - The article introduces the "automatic eligibility" feature for the Urban-Rural Resident Basic Pension, which allows eligible individuals to receive notifications about their pension eligibility without needing to apply [15][18]. - The process for confirming personal information through the "Chongqing Human Resources and Social Security" app is outlined, making it easier for individuals to access their pensions [18][19].

Core Viewpoint - The article discusses the nature and regulations surrounding part-time employment in China, specifically focusing on the rights and obligations of part-time workers and employers. Group 1: Definition and Nature of Part-time Employment - Part-time employment is defined as a work arrangement where workers are primarily paid by the hour, typically working no more than four hours a day and a total of twenty-four hours a week for the same employer [1]. Group 2: Labor Contracts and Insurance - Part-time workers can enter into labor contracts with one or more employers, provided that the later contracts do not interfere with the fulfillment of earlier ones [3]. - Each employer is required to pay for work injury insurance for part-time employees, and in the event of a work-related injury, the employer where the injury occurred is responsible for the insurance claims [3]. Group 3: Termination and Trial Periods - It is not permissible to set a probation period for part-time employment, and either party can terminate the employment at any time with notice [4]. - Employers are not obligated to provide economic compensation to part-time workers upon termination of employment [5].