我们来看看广州市发生的一起 违规补缴骗取企业职工养老保险待遇 的案例 欢迎扫描下方二维码关注： 生活中，由于社保费断缴等原因，部分参保人可能会遇到在临近退休时发现缴费年限不足，无法在达到法定退休年龄时领取养老金的情况。 这时，不法分子就会利用参保人急于退休的心理，声称可以办理社保补缴，骗取高额中介费、"补缴费"等。最终参保人不仅无法正常退休领 取养老金，交出去的高额费用往往也难以追讨。 法条链接 《中华人民共和国社会保险法》 第八十八条：以欺诈、伪造证明材料或者其他手段骗取社会保险待遇的，由社会保险行政部门责令退回骗取的社会保险金，处骗取金额二倍以 上五倍以下的罚款。 第九十四条：违反本法规定，构成犯罪的，依法追究刑事责任。 《中华人民共和国刑法》 第二百六十六条：诈骗公私财物，数额较大的，处三年以下有期徒刑、拘役或者管制，并处或者单处罚金；数额巨大或者有其他严重情节的， 处三年以上十年以下有期徒刑，并处罚金；数额特别巨大或者有其他特别严重情节的，处十年以上有期徒刑或者无期徒刑，并处罚金或者没收 财产。 《全国人民代表大会常务委员会关于〈中华人民共和国刑法〉第二百六十六条的解释》 以欺诈、伪造证明材料或者其他 ...

欢迎扫描下方二维码关注： 100% ASSELC 境内 100% 境外 ASSIPD 企业Ｃ直接持有外国企业Ｄ股份， 作 为报告人填写《报告表》，居民企业A和 居民企业B未直接持有外国企业股份，无 需填写《报告表》。 (二) 居民企业通过境内合伙企业，符合 信息报告条件的，需由合伙企业合伙人作 为报告人填写《报告表》。 索例2 ASSEA ASABB 60% 合伙企业C 境内 20% 境外 ASSED 居民企业A和居民企业B通过境内合伙企 业C持有外国企业D股份。 按照合伙协议，各合伙人按照出资比例享 有合伙企业份额，企业A视同持有外国企业D 股份为60%×20%=12%，符合本公告规定条 件，企业A应作为报告人填写《报告表》，企 业B持股小于10%，无需申报。境内合伙企业 C无需填写《报告表》。 02 假告谁 被居民企业直接或间接持有股份或有表决 权股份达到10%（含）以上的外国企业。 案例3 在一个纳税年度中的任何一天，被居民企 业 直 接 或 间 接 持 有 股 份 或 有 表 决 权 股 份 达 到 10%(含)以上的外国企业，居民企业持股比例 计算方式按照国家税务总局公告2023年第17 号第二条第 ...

欢迎扫描下方二维码关注： 今年6月25日是第35个全国土地日，今 年的宣传主题是"节约集约用地 严守耕地 红线", 进一步引导全社会树立保护耕地、 节约用地意识。坚持科学用地，建设美丽 家园。为守护好每一寸土地，国家出台了 城镇土地使用税、土地增值税、 耕地占用税等一系列土地相关 税收政策, 今天跟着小编一起 来了解吧! ς, 点击下方标题查看详情 支持单位：国家税务总局横琴粤澳深度合作区税务局 来源台州税务，广东税务 欢迎扫描下方二维码关注： 进入功能菜单 登录全国统一规范电子税务局,点击 【我要办税】-【税费申报及缴纳】-【财产和 行为税申报】-【财产和行为税税源采集及合 并申报】功能菜单。 税源信息采集 01 进入功能界面,点击【新增税种】。 02 勾选增加本期申报税种:"耕地占用 税",点击【确定】。 03 卡片增加成功后,点击卡片上的【税源采 集)。 04 跳转到耕地占用税税源明细表界面,点 击【新增税源】。 05 进入耕地占用税税源信息界面,填写税 源信息,点击【新增行】 输入税源明细信息，计 算应纳税额。 供稿：市局纳税服务中心 温岭市局 作者：王景 陈婉婷 全国土地日 | 一图读懂土地相关税收 ...

Group 1 - The article provides guidance on how taxpayers can query tax fee type recognition through the electronic tax bureau, emphasizing the simplicity and convenience of the process [1] - Two methods for querying tax fee type recognition are outlined: the first involves logging into the electronic tax bureau and navigating to the "Taxpayer Information Query" section, while the second method focuses on accessing the "Tax Fee Type Information Report" [2][3] Group 2 - The article discusses the housing rental deduction policy, stating that if a taxpayer incurs rental expenses in a city different from their registered city, the deduction should be based on the actual work location [8] - It specifies the standard deduction amounts for housing rental expenses based on city classifications, with major cities having a deduction of 1500 yuan per month, while other cities have lower thresholds [8][9] - The article clarifies that taxpayers cannot simultaneously claim deductions for both housing loan interest and rental expenses, and only one can be chosen for deduction [10]

Core Viewpoint - The article discusses the tax benefits for high-tech enterprises in China, specifically focusing on the preferential corporate income tax rate of 15% and the conditions required to maintain this status. Group 1: Tax Benefits and Conditions - High-tech enterprises can enjoy a reduced corporate income tax rate of 15% for three years if they obtain the high-tech enterprise certificate, starting from the year of certification [3] - To qualify for the 15% tax rate, enterprises must meet specific criteria regarding income, personnel, and R&D expenses, including having at least 10% of employees as scientific and technological personnel and 60% of revenue from high-tech products [4] - If a high-tech enterprise fails to renew its qualification by the end of the year, it must pay the standard tax rate of 25% for the period it was underpaid [3][4] Group 2: Changes in Enterprise Status - High-tech enterprises must report any significant changes, such as name changes or business restructuring, to the certifying authority within three months [5] - If the changes do not meet the qualification criteria, the high-tech status will be revoked from the year of change [6] Group 3: Policy Overlap and Documentation - Enterprises can choose the most favorable tax policy but cannot combine the high-tech enterprise tax benefits with small and micro enterprise tax incentives [7] - Required documentation for maintaining high-tech enterprise status includes the qualification certificate, R&D expense records, and proof of employee qualifications [8]

Core Viewpoint - The article provides a detailed guide on how to declare maternity benefits and medical expenses as tax-exempt income in the personal income tax system, following the regulations set by the Ministry of Finance and the State Administration of Taxation [1]. Group 1: Declaration Process - Step 1: Log into the personal income tax APP and click on the "Start Declaration" in the 2024 comprehensive income annual settlement section [2]. - Step 2: Enter the "Standard Declaration" page, click on "Other Tax-Exempt Income," and then click the "Add" button in the upper right corner [2]. - Step 3: Select "Wages and Salaries Income" as the income type, choose "Normal Wages and Salaries" for the income subcategory, and select "Maternity Benefits and Medical Expenses Tax Exemption" for the tax-exempt item, then fill in the amount accurately and click "Save" [4]. - Step 4: After saving, exit the information entry form; this information will display on the "Other Tax-Exempt Income" page, and the tax-exempt amount will automatically populate in the declaration form [6]. Group 2: Important Notes - If maternity benefits were already declared as tax-exempt during the withholding stage, there is no need to re-enter this information during the comprehensive income annual settlement [7]. - Users can check if their maternity benefits have been declared under "Other Tax-Exempt Income" by logging into the personal income tax APP, navigating to "Handle & Check" - "Comprehensive Income Annual Settlement," and selecting the corresponding declaration year [7].

Core Viewpoint - Personal consumers generally do not need to provide their ID number when requesting an invoice, except in specific cases related to electronic invoices [2][4]. Policy Regulations - According to the National Taxation Administration's notification, personal consumers do not need to provide taxpayer identification number, address, phone number, bank account, or other identification when requesting a VAT ordinary invoice [2]. - However, if an electronic invoice is requested and needs to be displayed in the personal invoice folder, the consumer must provide their name and ID number [2]. Personal Invoice Folder - The personal invoice folder allows individuals to manage their electronic invoices through the personal income tax app, where they can view, export, or refuse invoices obtained from the electronic invoice service platform [3]. Practical Implications - When purchasing items, if a consumer does not wish to disclose their ID number, they can still receive a VAT ordinary invoice. However, to view this invoice in their personal invoice folder, they must provide their name and ID number [4]. - Consumers can decide whether to provide their ID number based on their need to collect the invoice in the personal folder [5].

欢迎扫描下方二维码关注： 劳动合同分为固定期限劳动合同、 无固定期限劳动合同 和以完成一定工作任务为期限的劳动合同 是指用人单位与劳动者 约定无确定终止时间 的劳动合同 。 什么情形应当订立 无固定期限劳动合同？ 根据《劳动合同法》第十四条规定， 用人单位与劳动者协商一致，可以订立无固定期限劳动 合同。 有下列情形之一，劳动者提出或者同意续订、订立劳动合同的，除劳动者提出订立固定期 限劳动合同外，应当订立无固定期限劳动合同： 无固定期限劳动合同 劳动者在该用人单位 连续工作满十年 的； 用人单位初次实行劳动合同制度或者国有企业改制重新订立劳动合同时，劳动者在该用 人单位 连续工作满十年且距法定退休年龄不足十年 的； 连续订立二次固定期限劳动合同 ，且劳动者没有本法第三十九条和第四十条第一项、第 二项规定的情形，续订劳动合同的。 注 意 啦 Tips 用人单位 自用工之日起 满一年 不与劳动者订立书面劳动合同的 视为 用人单位与劳动者 已订立无固定期限劳动合同 法条链接 《劳动合同法》 第三十九条 劳动者有下列情形之一的，用人单位可以解除劳动合同： （五）因本法第二十六条第一款第一项规定的情形致使劳动合同无效的 ...

Group 1 - The article discusses the criteria for determining small and micro enterprises based on their annual income tax settlement results, including the number of employees and total assets [3] - The calculation of average values for employees and assets is specified, with formulas provided for quarterly and annual averages [3][11] - It emphasizes that enterprises must have a minimum of 10% of their total employees engaged in research and development activities to qualify as high-tech enterprises [6][21] Group 2 - The article outlines that employees involved in R&D must have worked for at least 183 days in the year to be counted as technology personnel [7][13] - It states that for technology-advanced service enterprises, at least 50% of employees must hold a college degree or higher [14] - The criteria for animation enterprises require that at least 30% of employees are professionals with a college degree or recognized certification in animation [20][23] Group 3 - The article mentions that software enterprises must have at least 40% of their average monthly employees with a college degree or higher, and at least 25% must be engaged in research and development [24]

欢迎扫描下方二维码关注： 来源： 广西壮族自治区税务局 来源广西税务 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。 2025年 1947 - 11 - 全国税收统计调查是由财政部和国家税务总局共同 布置的一项年度性工作，调查数据直接为国家研究 财税改革方案、制定财税政策和完善财税管理等方面 服务。自1984年开始至今，已开展40余年。 【货物劳务服务表】显示条件： 信息表第3栏【企业规模】为"大型企业"或"中型 企业"，目第4栏【国民经济行业类别代码】为"采矿 业"、"制造业"、"电力、热力、燃气及水生产和供应 业"、"信息传输、软件和信息技术服务业"或"科学 研究和技术服务业" （行业门类代码B、C、D、I、M) 五个行业之一的纳税人，需要填写【货物劳务服务表】。 不满足前述条件的纳税人，填报界面不展示【货物劳务 服务表】。 报表列表 报表列表 l 4 有台物劳务服务表 无货物劳务服务表 党 ...