欢迎扫描下方二维码关注： 热点问答 企企业业招招用用重重点点群群体体人人员员 如如何何享享受受税税款款扣扣减减 优惠政策？ 《关于重点群体和自主就业退役士兵创业就业税收政策有关执行问题的公告》（国家税务总局 人力资源社会保障部 农业农村部 教育 部 退役军人事务部公告2024年第4号）规定： 二 关于企业招用重点群体税收政策 （⼀⼀）向 ⼈⼈⼈⼒⼒⼒资资资源源源社社社会会会保保保障障障部部部⻔⻔⻔ 申请 1.企业持下列材料向县级以上(含县级)人力资源社会保障部门提交申请： （2）企业与招用重点群体签订的劳动合同(含电子劳动合同)，依法为其缴纳养老、工伤、失业保险的记录 上述材料已实现通过信息共享、数据比对等方式审核的地方，可不再要求企业提供相关材料。 2.县级以上人力资源社会保障部门接到企业报送的材料后，重点核实以下情况： （1）招用人员是否属于享受税收优惠政策的人员范围； （2）企业是否与招用人员签订了1年以上期限劳动合同，并依法为招用人员缴纳养老、工伤、失业保险。 3.人力资源社会保障部门核实后，对符合条件的企业核发《企业吸纳重点群体就业认定证明》或出具相关证明材料(含电子信 息); （1） 招用重点群体 ...

Core Viewpoint - The article discusses the implementation and regulations surrounding high-temperature allowances in response to rising temperatures across various regions in China, particularly focusing on eligibility, taxation, and differences from other allowances [3][4][5]. Group 1: High-Temperature Allowance Overview - High-temperature allowances are mandated for workers engaged in outdoor work when temperatures exceed 35°C or when indoor temperatures cannot be maintained below 33°C [4]. - The allowance is typically set between 100 to 300 yuan across 31 provinces [4]. Group 2: Tax Implications - High-temperature allowances are considered part of the employee's salary and are subject to personal income tax [8]. - Employers can deduct the high-temperature allowances from their taxable income as they are classified as reasonable wage expenses [9]. Group 3: Differences Between Allowances - High-temperature allowances are specifically for workers in high-temperature conditions, while heat prevention fees apply to all employees during high-temperature periods [6].

Core Viewpoint - The article discusses the legal framework surrounding non-compete agreements in labor contracts, emphasizing the conditions under which they can be applied and the economic compensation involved for employees who are subject to such agreements [4][11][14]. Group 1: Non-Compete Agreements - Employers and employees can agree to maintain confidentiality regarding the employer's trade secrets and intellectual property in the labor contract [3]. - Non-compete clauses can be included in labor contracts or confidentiality agreements, with provisions for economic compensation during the non-compete period after contract termination [4][16]. - Non-compete agreements are applicable only to senior management, senior technical personnel, and other employees with confidentiality obligations [8][9]. Group 2: Duration and Compensation - The non-compete period cannot exceed two years after the termination of the labor contract [11]. - If the economic compensation is not explicitly stated, the employee may request compensation based on 30% of their average monthly salary from the last twelve months, provided it meets or exceeds the local minimum wage [14]. - If the employer fails to pay the agreed economic compensation for three months after contract termination, the employee can request to terminate the non-compete agreement [16].

Core Viewpoint - The article emphasizes the importance of tax compliance and the various services provided by the Shanxi Provincial Taxation Bureau to facilitate taxpayers in managing their tax obligations effectively [5]. Group 1: Tax Services - The article outlines various tax services available, including invoice usage, tax declaration, and tax payment processes [3]. - It highlights the option for taxpayers to apply for tax deferral and the importance of timely tax payments to avoid penalties [3]. - The article mentions the availability of agent services for tax-related inquiries and assistance [3]. Group 2: Taxpayer Interaction - The Shanxi Provincial Taxation Bureau encourages taxpayer interaction through its online platform, aiming to provide precise services and gather feedback [8]. - The article promotes the use of a QR code for taxpayers to register and log into the system for better service access [8].

Group 1 - The article discusses the process for individuals to file their personal income tax returns for the year 2024 through the electronic tax bureau [5][6]. - It outlines the steps for both the withholding end and the individual electronic tax bureau, emphasizing the need for authorized personnel to log in and check the filing status [5][6]. - The article provides specific instructions on how to query the filing status for employees who have not yet submitted their tax returns [5][6]. Group 2 - The source of the information is the Guangzhou Taxation Bureau, indicating that the content is based on official guidelines [6]. - The article includes a reminder that the platform providing this information is unofficial and serves as a learning resource, not as a standard for tax filing [8].

Core Viewpoint - The article discusses the types of tax deduction vouchers required for enterprises, including internal and external vouchers, and outlines the necessary documentation and procedures for obtaining these vouchers to ensure compliance with tax regulations [3][4][5]. Group 1: Types of Tax Deduction Vouchers - Tax deduction vouchers are categorized into internal vouchers, which are self-made by enterprises for accounting purposes, and external vouchers, which are obtained from other entities or individuals to prove expenditures [3]. - Internal vouchers must comply with national accounting laws and regulations, while external vouchers include invoices, tax payment certificates, and receipts [3]. Group 2: Timing for Obtaining Vouchers - Enterprises must obtain tax deduction vouchers before the end of the annual corporate income tax settlement period as stipulated by tax laws [4]. Group 3: Vouchers for Domestic Expenditures - For domestic expenditures that are subject to VAT, enterprises must obtain invoices from registered VAT taxpayers as tax deduction vouchers [6]. - If the counterparty is not required to register for tax, other forms of vouchers such as tax authority-issued invoices or receipts can be used [6]. - For expenditures not subject to VAT, different rules apply depending on whether the counterparty is an entity or an individual [6]. Group 4: Additional Documentation Required - In addition to tax deduction vouchers, enterprises must retain related documentation such as contracts, payment vouchers, and expenditure evidence to verify the authenticity of the vouchers [8]. Group 5: Handling Non-compliant Vouchers - If an enterprise receives non-compliant invoices or vouchers, it must request replacements before the end of the tax settlement period to ensure the expenditures can still be deducted [10][11]. - In cases where the counterparty has ceased operations, enterprises can still deduct expenditures if they provide sufficient evidence of the expenditure's authenticity [11].

Group 1 - The article discusses the tax implications of classifying tomatoes and tomato sauce, emphasizing that tomatoes are considered vegetables and are exempt from value-added tax, while tomato sauce, being a processed vegetable product, is not exempt and must be accounted for separately [3][5][7] - It highlights the importance of proper invoicing practices, stating that businesses must issue separate invoices for different classifications of products to comply with tax regulations [3][5][7]

欢迎扫描下方二维码关注： 1.以企业业务身份登录电子税务局网页版； 2.在系统首页依次点击【热门服务】-【发票业务】-【用票业务办理】-【发票勾选确认】-【 抵扣 类勾选 】； 3.进入"抵扣类勾选"功能界面，默认为"未勾选"状态； 4.将勾选状态修改为"已勾选"，开票日期根据实际情况向前选择，点击"查询"即可得到结果； (102). 如何通过电子税务局申请欠税人处置不动产或大额资产报告？ (101). 如何通过电子税务局申报缴纳国有土地使用权出让收入？ 《你问我答》第51期~第100期合集 《你问我答》第1期~第50期合集 5.如果想进行更为精准的查询，可以点击"更多查询"，展开查询条件，根据所需情况选择相应条件 进行"查询"，还可使用查询结果左上方的"导出"按钮功能，导出发票明细。 往期链接 (105). 个体工商户如何在自然人电子税务局（扣缴端）申报经营所得并添加减半优惠政策？ (104). 自然人如何在自然人电子税务局申报个人股权转让所得？ (103). 电子税务局如何查询进项税额转出情况？ 来源：国家税务总局济宁市税务局 国家税务总 局邹城市税务局 审核：国家税 务总局山东 省税务局征管和科技发展处 ...

Core Viewpoint - The article emphasizes the importance of the annual personal income tax reconciliation process, which is set to conclude on June 30, 2024, and provides guidance on how to complete the filing efficiently [1]. Group 1: Filing Process - Taxpayers can now file their annual income tax reconciliation without prior appointment by logging into the personal income tax app [1]. - The article outlines the steps for filing, including selecting the reporting year and entering income and deductions [5][10]. - It highlights the necessity of reviewing the pre-filled data and understanding the tax calculation process before submission [7][15]. Group 2: Special Deductions - Taxpayers are encouraged to fully utilize special additional deductions, which can significantly impact the final tax amount [19]. - Specific deductions such as medical expenses and year-end bonuses should be reported accurately to maximize potential refunds or minimize tax liabilities [19][20]. - The article notes that taxpayers with certain conditions may be exempt from filing if their income does not exceed 120,000 yuan or if the tax owed is less than 400 yuan [20]. Group 3: Important Reminders - Taxpayers should ensure that all income and deductions are accurately reported to avoid errors that could lead to penalties [19]. - The article advises that if a taxpayer has already prepaid taxes and their total income is below the threshold, they may not need to file [20]. - It also mentions that any tax owed must be paid by June 30, 2025, to avoid late fees [18].

Core Viewpoint - The article discusses the proper handling of unbilled income and the process of issuing invoices for tax reporting, emphasizing the importance of accurate reporting to avoid tax issues [12][9]. Group 1: Tax Reporting Process - When a company has previously reported unbilled income, it can adjust this in the next tax declaration by entering a negative amount in the "unbilled income" section to offset the current sales [12][9]. - The company should accurately report the actual amount of invoices issued in the corresponding sections of the tax declaration form [12][9]. Group 2: Handling Tax Issues - If any issues arise during the tax reporting process, the company is advised to contact the relevant tax authority for assistance [13].