蓝色柳林财税室

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职场新人必看!签合同,注意这些事
蓝色柳林财税室· 2025-07-22 00:38
Core Viewpoint - The article emphasizes the importance of carefully reviewing and negotiating labor contracts for recent graduates entering the workforce, highlighting potential pitfalls and common traps that may infringe on their rights [2][3][7]. Group 1: Common Issues in Labor Contracts - Some employers may only provide an "employment agreement" or rely on verbal agreements instead of a formal written labor contract, which can undermine the rights of graduates [3]. - Labor contracts may lack essential details such as job position, work location, salary, labor conditions, and contract duration [4]. - Employers may prepare two different salary contracts ("yin-yang contracts") to evade tax obligations [5]. - Contracts may contain "unfair clauses" that impose unreasonable conditions, such as prohibiting marriage for several years, requiring unconditional overtime, or not settling wages during the probation period [6]. Group 2: Types of Labor Contracts - Labor contracts can be categorized into fixed-term contracts, indefinite-term contracts, and contracts based on the completion of specific tasks [9][14]. - A fixed-term labor contract specifies a termination date agreed upon by both the employer and the employee [10]. - An indefinite-term labor contract does not have a predetermined end date and is required under certain conditions, such as when an employee has worked for the same employer for ten years [11][12]. Group 3: Essential Elements of Labor Contracts - According to the Labor Contract Law, essential elements of a labor contract must include the contract duration, job responsibilities, work location, working hours, salary, social insurance, labor protection, and working conditions [16]. - Additional terms may be included, such as probation periods, training, confidentiality agreements, and benefits [17]. Group 4: Signing and Retaining Labor Contracts - Labor contracts should be signed within one month of employment, regardless of whether a probation period is agreed upon [19]. - Employers must provide a paper copy of the electronic labor contract upon request and ensure that employees can access the contract easily [20]. - Both the employer and employee should retain a copy of the signed labor contract to avoid difficulties in case of disputes [24].
个人所得税APP如何给办税人员授权个人所得税扣缴权限?操作步骤
蓝色柳林财税室· 2025-07-22 00:38
欢迎扫描下方二维码关注: 法定代表人、财务负责人、有管理权限的办税人员可以 登录个人所得税APP为办税人员进行"个人所得税扣缴权限"授权,具体如何 操作呢?以有管理权限的办税人员添加为例,一起来看看吧! 操 作 步 骤 第一步 、登录个人所得税APP,点击 【我的】-【企业办税权限】。 第二步 、进入"企业办税权限"界面, 可录入企业名称或纳税人识别号进行 筛选,选择要授权管理的企业。 第三步 、进入"企业办税人员列表", 点击【新增办税人员】。 来源山西税务 税宣言速递 欢迎扫描下方二维码关注: 第四步 、录入办税人员信息,选择扣 缴权限类型、授权期限,以上内容录 入完毕核实无误后,拖动滑块验证通 过后,点击【保存】,页面显示已添 加的授权人员信息则授权成功。 温馨提示 : 1、新增的办税人员,需在自然人 电子税务局网页端或个人所得税APP 进行实名注册。 2、该权限只能赋予给本企业在职 员工。 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, ...
电子税务局APP简易确认式申报指引
蓝色柳林财税室· 2025-07-21 14:58
Core Viewpoint - The article introduces the simplified confirmation declaration function of the electronic tax bureau APP, which allows taxpayers to file multiple tax types in one go, enhancing convenience and efficiency in tax reporting [5][17]. Group 1: Functionality Overview - The APP integrates various tax types including value-added tax, corporate income tax, cultural construction fees, and others, enabling a single declaration process [5][4]. - Users can access the simplified confirmation declaration feature by logging into the electronic tax bureau APP and navigating to the relevant menu [6]. Group 2: Declaration Process - Upon selecting the simplified confirmation declaration, the system automatically checks if the taxpayer meets the eligibility criteria and directs them to the tax calculation interface if eligible [7]. - Users can verify and adjust pre-filled data for each tax type based on their actual business conditions before submission [9][10]. - After confirming the accuracy of the data, users can submit the declaration and complete the payment for the taxes involved [12][16].
推动个人创业“高效办成一件事”!三部门联合发文
蓝色柳林财税室· 2025-07-21 13:30
Overall Requirements - The implementation opinions aim to promote efficient handling of personal entrepreneurship matters, focusing on optimizing services and enhancing the quality of entrepreneurship [2][3] Main Tasks - Standardize the "one-time handling" service process to allow simultaneous processing of related administrative services from the entrepreneur's perspective [3] - Streamline the "one-stop" linkage mechanism to centralize the handling of personal entrepreneurship matters, ensuring unified acceptance and processing [4] - Optimize application materials by simplifying forms and promoting information sharing among departments to reduce redundancy [4] - Develop a comprehensive service guide detailing the basis, responsible units, service content, and processes for personal entrepreneurship matters [5] Work Requirements - Strengthen organizational implementation by emphasizing the importance of efficient service delivery and enhancing the entrepreneurial experience [6] - Enhance inter-departmental collaboration to ensure effective execution of responsibilities and timely resolution of issues [6] - Conduct promotional activities to raise public awareness of the policies related to personal entrepreneurship, ensuring entrepreneurs can fully benefit from the services [7]
年休假期间能只发基本工资吗?
蓝色柳林财税室· 2025-07-21 10:31
欢迎扫描下方二维码关注: 职工连续工作1年以上的 享受带薪年休假 职工累计工作 已满1年 不满10年的 年休假5天 已满10年 不满20年的 年休假10天 已满20年的 年休假15天 年休假期间 能只发基本工资吗? 根据《职工带薪年休假条例》规定 单位应当保证职工享受年休假 职工在年休假期间 享受与正常工作期间 相同的工资收入 请过病假 还能休年休假吗? 根据《职工带薪年休假条例》规定,若累计工作满1年不满10年的职工,请病假累计2个月以上的;累计工作满10年不满20年的职工,请病假累计3个 月以上的;累计工作满20年以上的职工,请病假累计4个月以上的,将不享受当年的年休假。 若病假时长未达到上述标准 依然可以正常享受年休假 国家法定休假日、休息日 不计入年休假的假期 温馨提醒! 职工依法享受的 探亲假、婚丧假、 产假 等国家规定的假期 以及 因工伤停工留薪期间 不计入年休假假期 本期编辑:王瑶 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: 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 ...
增值税视同销售VS企业所得税视同销售,一起来看有啥区别~
蓝色柳林财税室· 2025-07-21 10:31
欢迎扫描下方二维码关注: 我是增值税 我可以这样确认视同销售 (一) 货物确认视同销售: 单位或者个体工商户的下列行为,视同 销售货物: 1.将货物交付其他单位或者个人代销; 2.销售代销货物; 3.设有两个以上机构并实行统一核算的纳 税人,将货物从一个机构移送其他机构用于 销售,但相关机构设在同一县(市)的除 外; 4.将自产或者委托加工的货物用于非增值 税应税项目; (二) 服务、无论资产、不动产确认如同销售: 下列情形视同销售服务、无形资产或者不 动产: 1.单位或者个体工商户向其他单位或者个 人无偿提供服务,但用于公益事业或者以社会 公众为对象的除外。 2 单位式老个人向其他单位或者个人干偿 ロ | ハロスロード 转让无形资产或者不动产,但用于公益事业或 者以社会公众为对象的除外。 3.财政部和国家税务总局规定的其他情 形。 欧鏡依据: 《中华人民共和国增值税暂行条例实施细则》 《财政部 国家税务总局关于全面推开营业税 改征增值税试点的通知》(财税〔2016〕36 号) 表示 12 km 3 3 12 m 1 段可以这样确认初同销售 (一) 企业确认视同销售: 企业发生非货币性资产交换,以及将货 物、 ...
听税|第11期:关于文物艺术品的税收知识你了解吗?
蓝色柳林财税室· 2025-07-21 00:52
Core Viewpoint - The article discusses the tax treatment of cultural relics and artworks purchased by enterprises, emphasizing that these assets are treated as investment assets and cannot be depreciated or amortized for tax deductions during the holding period [5][6]. Group 1: Tax Treatment of Cultural Relics and Artworks - Enterprises can treat purchased cultural relics and artworks as investment assets for tax purposes, but depreciation and amortization expenses during the holding period are not deductible [5][6]. - Upon transfer or disposal of investment assets, the cost of the investment asset is allowed to be deducted [7]. Group 2: Auction Process and Tax Implications - Auction houses, when entrusted to auction cultural relics and artworks, can issue a non-taxable VAT invoice to the buyer for the auction proceeds, which will not be included in the auction house's taxable income [8]. - Auction houses must retain certain documentation for verification, including images of auction items, contracts, confirmation of auction transactions, identification of both parties, and tax-related documents [9]. Group 3: Personal Auction of Cultural Relics and Artworks - Personal auction of cultural relics and artworks falls under the "property transfer income" tax category, allowing taxpayers to deduct the original value of the property when calculating taxable income [11]. - The original value of the property is defined as the price at which the seller acquired the auction item, based on valid documentation [12].
出租房产免收租金如何缴纳房产税?
蓝色柳林财税室· 2025-07-21 00:52
欢迎扫描下方二维码关注: 出租房产免收租金如何缴纳房产税? 答: 《财政部 国家税务总局关于安置 残疾人就业单位城镇土地使用税等政 策的通知》(财税〔2010〕121号) 规定: 二、关于出租房产免收租金期间 房产税问题 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。 《财政部 国家税务总局关于房产 税城镇土地使用税有关问题的通知》 (财税〔2009〕128号) 一、关于无租使用其他单位房产 的房产税问题 无租使用其他单位房产的应税单 位和个人,依照房产余值代缴纳房产 税。 来源 山西税务税宣速递 欢迎扫描下方二维码关注: 对出租房产,租赁双方签订的租 赁合同约定有免收租金期限的, 免收 租金期间由产权所有人按照房产原值 缴纳房产税。 ...
劳动者必须签竞业限制和培训服务期协议吗?
蓝色柳林财税室· 2025-07-21 00:52
欢迎扫描下方二维码关注: 提问 劳动者必须签竞业限制 和培训服务期协议吗? 竞业限制是什么? 用人单位与劳动者可以 在劳动合同中 约定保守用人单位的商业秘密 和与知识产权相关的保密事项 对负有保密义务的劳动者 用人单位可以在 劳动合同或者保密协议 中与劳动者 约定竞业限制条款 ,并约定在解除或者终止劳动合同后,在竞业限制期限内 按月 给予劳 动者经济补偿 。 劳动者违反竞业限制约定的 ,应当按照约定 向用人单位支付违约金 。 到与本单位生产或者经营同类产品、从事同类业务的有竞争关系的其他用人单位 或者自己开业生产或者经营同类产品、从事同类业务的 竞业限制期限 所以要注意哦! 不是所有岗位、所有入职的员工都要签竞业限制协议的。有适用对象哦! 不得超过二年 劳动者必须签竞业限制协议吗? 竞业限制的人员 限于用人单位的 高级管理人员、 高级技术人员和 其他负有保密义务的人员 竞业限制的范围、地域、期限由用人单位与劳动者约定,竞业限制的约定不得违反法律、法规的规定 。 在解除或者终止劳动合同后 负有竞业限制义务人员 服务期是什么? 《劳动合同法》第二十二条规定 用人单位为劳动者 提供专项培训费用,对其进行专业技术培训 ...
如何在电子税务局签订三方协议操作步骤
蓝色柳林财税室· 2025-07-21 00:52
Core Viewpoint - The article discusses the process and requirements for taxpayers to sign a tripartite agreement online, emphasizing the convenience and efficiency of the new system for tax payment management [5][7][12]. Group 1: Signing Tripartite Agreements - Taxpayers can initiate the signing of a tripartite agreement by clicking "Add" and filling in necessary information such as administrative region, bank type, and payment account [5]. - If the selected bank has enabled direct online signing, taxpayers can complete the agreement without visiting a bank branch [7]. - After filling in the required information, taxpayers must confirm accuracy and submit for verification to successfully add the agreement [8]. Group 2: Account Reporting and Verification - If the bank account associated with the tripartite agreement has not yet reported its account number, taxpayers can confirm the account during the verification process [9]. - In cases where the chosen bank does not support direct signing, taxpayers can either switch to a compatible bank or save their information for later [11][10]. - After signing the agreement online, taxpayers must visit the bank to complete the verification service, and then re-enter the electronic tax bureau to submit for final verification [12][13].