欢迎扫描下方二维码关注： "假试用"陷阱 请务必小心！ 有的用人单位 超过法定上限 约定长时间试用期，或者 重复约定 试用期。 有的用人单位以试用期为由，支付 工资低于 当地政府规定的最低工资标准，或者 不缴纳社会保险费 。 还有的用人单位为了降低用人成本，大量招聘应届高校毕业生，试用期约定较低的工资，等试用期结束后，便以各种理由解聘， "假试 用，真使用" 。 高校毕业生觉得自己 在试用期"没有话语权" 不敢维护自身合法权益 但其实，试用期时长、工资等 都有明确的法律规定！ 试用期时长，不能随意定！ 非全日制用工双方当事人 不得约定 试用期哦。 试用期工资有规定！ 《劳动合同法实施条例》第十五条规定，劳动者在试用期的工资 不得低于 本单位相同岗位最低档工资的 80% 或者 不得低于 劳动合同约定工 资的 80% ，并 不得低于 用人单位所在地的 最低工资标准 。 试用期不签合同不缴社保，违法！ 《劳动合同法》规定，用人单位自用工之日起即与劳动者建立劳动关系。建立劳动关系，应当订立书面劳动合同。已建立劳动关系，未同时订 立书面劳动合同的，应当自用工之日起一个月内订立书面劳动合同。用人单位自用工之日起超过一个月 ...

Summary of Key Points Core Viewpoint - The article emphasizes the importance of the annual social insurance fee declaration for 2026, which is to be completed by employers between January 1 and March 31, 2026, with specific procedures outlined for both small and large employers [4][28]. Group 1: Declaration Process - Employers must declare the annual payment salary through the electronic tax bureau or at the tax service hall [6]. - For units with fewer insured employees, a single declaration process is available, requiring the input of personal identification details and salary adjustments [8][11]. - Larger units can utilize a batch declaration method, which involves downloading a template for multiple employee submissions [12][17]. Group 2: Salary Guidelines - The annual payment salary will be based on the previous year's average monthly salary for employees [24]. - New employees' salaries will be based on their starting month salary for the 2026 declaration [25]. - For civil service employees, the salary declaration must follow specific guidelines set by relevant departments [27]. Group 3: Compliance and Responsibilities - Employers must complete the declaration within the specified period; failure to do so may result in penalties and late fees as per the Social Insurance Law [31]. - If the declared salary is below the minimum wage or significantly lower than the previous year, employers will receive prompts to correct the information [10][18]. - Employers are required to retain documentation related to the declaration, including signed confirmations from employees [25].

Core Viewpoint - The article focuses on providing guidance for small and micro enterprises and individual businesses regarding common tax-related errors and operational difficulties, specifically in the area of tax compliance and credit management [3]. Group 1: Tax Compliance and Credit Management - The article introduces a series titled "Easy Mistakes Tips," aimed at addressing frequent errors in tax practices and providing operational guidance [3]. - The current issue discusses how tax service personnel can check their credit scores through the electronic tax bureau by selecting the appropriate options for credit information inquiry [4]. - It emphasizes the importance of understanding credit evaluation indicators and the implications of any credit issues for tax service personnel [4]. Group 2: Previous Issues and Related Content - The article references previous issues in the series that cover topics such as how to issue tax credit evaluation information forms and how tax service institutions can collect necessary information [5]. - It highlights the ongoing effort to assist tax service personnel in navigating the complexities of tax compliance and credit management [5].

Group 1 - The property tax is calculated based on the remaining value of the property after a one-time deduction of 30% from the original value [9] - For rental properties, the tax is based on rental income, excluding value-added tax (VAT) [9] - The tax rate for property based on remaining value is 1.2%, while the rate for rental income is 12% [9]

欢迎扫描下方二维码关注： 为更好服务广大纳税人缴费人，我们通过12366纳税缴费服务热线、各地办税服务厅等渠道，收集整理了大家普遍关心的高频问 题，推出 "12366问税小剧场" 专栏，以"情景问答"的形式进行直观解读，让政策回应更接地气、一看就懂。本期，聚焦 住房贷款利息 个税专项附加扣除 ，带您解锁1000元/月的扣除福利。 我的房算"首套房"吗？ 需要注意的是 ，只要曾经享受过住房贷款利息扣除，无论扣除时间长短、房产归属如何，均不可再就其他房屋享受住房贷款利息 专项附加扣除。 提示"贷款合同编号不一致"咋回事？ 别慌！出现这个提示，大概率是编号输错或者前后年度填写不一致。跟着下面两步处理。 第一步：先查记录 进入个税App "专项附加扣除" 界面，查看以前年度你是否填过房贷信息，核对合同编号是否一致。 住房贷款利息专项附加扣除 是指，纳税人本人或者配偶单独或者共同使用商业银行或者住房公积金个人住房贷款为本人或者其配 偶购买中国境内住房，发生的 首套住房贷款 利息支出，在实际发生贷款利息的年度，按照每月1000元的标准定额扣除，扣除期限最 长不超过240个月。 这里的 首套住房贷款是指，购买住房享受首套住 ...

欢迎扫描下方二维码关注： 作者：虞佳 赵香宇 供稿：秀洲区局 8个政策要点必知必会! @四川税务 《中华人民共和国增值税法》自 2026年1月1日起施行,有哪些值得注 意的政策要点?一起来看。 哪些单位和个人是增值税纳税人? LE 47 在中华人民共和国境内（以下简称 境内) 销售货物、服务、无形资产 不动产(以下称应税交易),以及进 □货物的单位和个人(包括个体工商 1),为增值税的纳税人。 销售货物、服务、无形资产、 不动产,是指一 有偿转让货物、不动产的所有权 有偿提供服务 有偿转让无形资产的所有权或者使用权 ■ 退税务频 = 原住房转让时缴纳的个人所得税 ■新购住房金额 < 原住房转让金额 退憩金额 = ( 新购任房金额 ÷ 原住房转 [金额 ) × 原住房转让时缴纳的个人所得税 汪意事顶 原住房转让金额为该房屋转让的市 01 场成交价格。 新购住房为新房的,购房金额为纳 税人在住房城乡建设部门网签备案的购 02 房合同中注明的成交价格；新购住房为 二手房的,购房金额为房屋的成交价格。 原住房转让金额和新购住房金额 与核定计税价格不一致的，以核定计 03 税价格为准。 原住房转让金额和新购住房金额 0 ...

Group 1 - The core viewpoint of the article is to explain the new regulations regarding the calculation of export income in RMB under the new Value-Added Tax Law and its implementation rules, effective from January 1, 2026 [1][2]. - The sales amount must be calculated in RMB, and if settled in foreign currency, it must be converted to RMB using the effective exchange rate [1][2]. - Taxpayers can choose to use the exchange rate on the day of the sale or the rate on the first day of the month for conversion, and this choice cannot be changed within 12 months [1][2]. Group 2 - The People's Bank of China authorizes the China Foreign Exchange Trade System to publish the daily RMB exchange rates against various currencies at 9:15 AM on working days [2]. - If a public holiday falls on the first day of the month, the last published exchange rate from the previous month will be used [2]. - The article provides examples to illustrate how to calculate the conversion of export income from USD to RMB using the selected exchange rates [3][6]. Group 3 - In the first example, Company A chooses the exchange rate from the first day of the month, with an exchange rate of 7.0288 RMB per USD, resulting in a conversion of 100,000 USD to 70.288 million RMB [5][6]. - In the second example, Company B uses the exchange rate on the day of each sale, with rates of 7.0288 RMB for sales on January 1 and 4, and 7.0230 RMB for January 5, leading to a total conversion of 70.2648 million RMB for multiple sales [8][10].

Core Viewpoint - The article discusses the credit management system for tax-related professional services, detailing how tax authorities evaluate and record the credit of service institutions and personnel, and the implications of these evaluations on their operations and reputations [1]. Group 1: Credit Management Overview - Tax-related professional service credit management involves the evaluation of service institutions and personnel by tax authorities, which includes credit recording and the implementation of incentive and constraint measures based on credit evaluations [1]. Group 2: Credit Evaluation Information - Credit evaluation for tax-related professional service institutions is based on various factors, including compliance with administrative regulations, taxpayer evaluations, service quality, and previous credit evaluation results [2]. - Credit evaluation for service personnel includes basic information, professional records, negative records, and tax records [2]. Group 3: Credit Rating System - The credit rating for tax-related professional service institutions is categorized into five levels, from TSC5 (400 points and above) to TSC1 (below 100 points), with a total score system out of 500 points [3][4]. Group 4: Evaluation Cycle and Publication - Credit points are accumulated over an evaluation cycle from January 1 to December 31 each year, with results published by the National Taxation Administration by April 30 of the following year [6]. Group 5: Information Access - Tax authorities provide access to credit information through various platforms, allowing taxpayers and service institutions to check credit ratings and points [7]. Group 6: Consequences of Credit Misconduct - Institutions classified as untrustworthy or severely untrustworthy face specific penalties, including public announcements and restrictions on their operations [11]. - There are procedures for credit repair for those classified as untrustworthy after a specified period of public notice [8].

欢迎扫描下方二维码关注： 高校毕业生离校时 由高校 根据其就业去向 转递档案 到 机关、国有企事业单位 就业或 定向招生 就业的，档案转递至 就业单位或定向单位 保管。 到 非公单位 就业的，档案转递至 就业地或户籍地流动人员人事档案管理服务机构 保 管。 档案在自己手里，已经拆开了， 还能存档吗？ 暂未就业、出国留学或者创业 的，档案可根据本人意愿转递至 户籍所在地流动人员人 事档案管理服务机构 保管，或按规定在 原高校 保留两年。 根据有关规定 高校毕业生档案 应 由高校 转往工作单位或 流动人员人事档案管理服务机构 个人不能自带和保管哦！ 建议由原就读高校 重新审核档案材料并密封后 ，按照有关规定进行转递。 高校毕业生参加成人教育的 档案材料如何保管？ 高校毕业生参加成人教育 形成的档案材料 属于 教育培训类档案材料 按照干部人事档案 和流动人员人事档案相关规定 可将相关材料 交保管人事档案的用人单位 或流动人员人事档案管理服务机构 及时予以归档 本期编辑：张子璇 来源人力资源和社会保障部微信公众号 欢迎扫描下方二维码关注： 扣缴义务人可以通过自然人电子税务局 (扣 缴端)【查询统计】模块进行员工扣缴明 ...

谁要缴、按多少缴、怎么算？ 欢迎扫描下方二维码关注： 还在为文化事业建设费怎么缴而发愁吗？ 别急！ 超详细缴费要点来啦！ 避开所有缴费误区 赶紧码住～ 各种营业性的歌厅、舞厅、卡拉ok歌舞厅、音乐茶座和高尔夫球、台球、保龄球等娱乐场所， 按营业收入的3%缴纳文化事业建 设费。 广播电台、电视台和报纸、刊物等广告媒介单位以及户外广告经营单位， 按经营收入的3%缴纳文化事业建设费。 政策依据： 《国务院关于进一步完善文化经济政策的若干规定》（国发〔1996〕37号） 缴纳文化事业建设费的单位（以下简称缴纳义务人）应按照提供广告服务取得的计费销售额和3%的费率计算应缴费额，计算公 式如下： 应缴费额=计费销售额×3% 计费销售额，为缴纳义务人提供广告服务取得的全部含税价款和价外费用，减除支付给其他广告公司或广告发布者的含税广告发 布费后的余额。 企业所得税: 企业资产的折旧与摊销 注意： 缴纳义务人减除价款的，应当取得增值税专用发票或国家税务总局规定的其他合法有效凭证， 否则，不得减除。 按规定扣缴文化事业建设费的，扣缴义务人应按下列公式计算应扣缴费额： 应扣缴费额=支付的广告服务含税价款×费率 政策依据： 《财政 ...