Group 1: Tax Authority Operations - The electronic tax bureau allows modification of tax officer permissions only by the legal representative or financial responsible person, not by the tax officer themselves. Steps include logging in, accessing the account center, and managing existing tax personnel [1][2] - To add a tax officer, there are two methods: the legal representative can add the officer who then confirms the authorization, or the tax officer can apply for authorization which the legal representative must confirm [2][4] - To remove the association of related personnel, the process involves logging in as the associated person, selecting the enterprise to be unlinked, and submitting the reason along with supporting documents [7][8] Group 2: Non-Resident Enterprises - Non-resident enterprises can access cross-border tax services by switching the language to English on the electronic tax bureau login page and entering their identity code and password [6] - The process for non-resident enterprise income tax assessment involves confirming the assessment form, checking the approval progress, and downloading the tax notification after final approval [8]

Core Viewpoint - The article provides detailed guidance on the stamp duty for business ledgers, including who is liable, how to calculate the tax, and the submission process for the 2025 tax year. Group 1: Taxpayer Identification - Taxpayers subject to business ledger stamp duty include any entity or individual that maintains accounting records for "paid-in capital (equity) and capital reserve" within the People's Republic of China [2]. Group 2: Tax Calculation - The taxable amount for business ledger stamp duty is calculated as: Taxable Amount = Tax Base × Applicable Tax Rate. The tax base is the total amount of paid-in capital (equity) and capital reserve recorded in the ledger. If there is an increase in these amounts compared to the previously paid stamp duty, the tax is calculated on the increased portion. The applicable tax rate is 0.25% [3]. Group 3: Submission Timeline - The submission period for the business ledger stamp duty for the 2025 tax year is from January 1, 2026, to January 20, 2026. Taxpayers can choose to report annually or per occurrence, and once chosen, this cannot be changed within the tax year [5][6]. Group 4: Submission Process - The submission process involves several steps: 1. Log into the national unified electronic tax bureau and select the appropriate tax period [7]. 2. Choose the new tax type and complete the tax source collection [9]. 3. After successful collection, taxpayers can either submit a zero declaration if no tax is due or choose between "confirmation declaration" or "form declaration" if tax is owed [13][14]. 4. Confirm all information is correct before final submission [19].

《劳动部关于贯彻执行<中华人民共和国劳动法>若干问题的意见》（劳部发〔1995〕309号）第五十九条明确规定： 职工患病或非因工负伤治疗期间，在规定的医疗期间内由企业按照有关规定支付其病假工资或疾病救济费，病假工资或疾病救济费 可以低于当 地最低工资标准支付 ， 但不能低于最低工资标准的80% 。 请过病假还能正常休年休假吗？ 欢迎扫描下方二维码关注： 请了病假，工资怎么发？ 根据《职工带薪年休假条例》，职工有下列情形之一的，不享受当年的年休假： 所以，是否能享受当年的年休假 职工依法享受寒暑假，其休假天数多于年休假天数的； 职工请事假累计20天以上且单位按照规定不扣工资的； 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。 要根据 累计工作年限 和请病假的时间 来看 发生工伤可以按病假发工资吗？ 《工伤保险条例》第三十三条规定： 职工因工作遭受事故伤害或者患职业病需要暂停工作接受工伤医疗的，在停工留薪期内， 原工资福利待遇不变，由所在单位按月支付 。 本期编辑：张 ...

Group 1 - The article discusses the calculation of social insurance contribution bases for employees, which includes various forms of income such as hourly wages, bonuses, and allowances, as per the regulations set by the National Bureau of Statistics and the Ministry of Labor and Social Security [4][6]. - It specifies that the contribution base for employers is determined by the sum of individual employee contribution bases [5]. - The article clarifies that all types of social insurance contributions for employees in the same unit must use a unified contribution base, specifically the basic pension insurance contribution base [6]. Group 2 - It explains that any performance bonuses or incentives paid in the following year should be included in the total wage for the year they are paid, not the year they were earned [7]. - The article provides a table of minimum wage standards across different regions, indicating the monthly and hourly minimum wage rates for various categories [8].

欢迎扫描下方二维码关注： 业务概述 符合税务机关规定的代开发票条件或依法不需要办理税务登记的单位和个人临时取得收入需要开具发票的，可以向其主管税务机 关申请代开发票。 办理流程 即时办结。 功能路径 1.【办&查】—【发票使用】—【代开增值税发票】—【货物运输服务】； 一 二 三 2.首页自定义区【代开增值税发票】； 3.通过首页搜索栏输入关键字查找。 操作步骤 1.登录电子税务局APP后，点击 【办&查】 — 【发票使用】 — 【代开增值税发票】 功能菜单。 2.点击 【货物运输服务】， 进入代开申请页面。 3.点击 "添加购买方"， 选择是否为自然人，录入购买方信息后保存。 四 4.点击 "添加应税发生地"， 设置后保存。 5.点击 "添加项目信息"， 设置后保存。 6.点击 "添加货运信息"， 设置后保存，录入备注信息，点击 【下一步】。 7.纳税信息确认：系统根据填写的发票信息自动加载应纳税款信息，纳税人确认无误后点击 【提交】 按钮。 8.提交成功后 情况1： 代开申请提交成功，无需审核，无需缴款， 可自动完成数电票开具。 情况2： 代开申请提交成功，无需审核，需缴款， 跳转至预缴开票页面，缴款成功 ...

Core Viewpoint - The article discusses the functionality of the electronic tax bureau, specifically focusing on the feature that allows taxpayers to set up quick invoice issuance for frequently issued similar invoices, streamlining the invoicing process [2][3]. Group 1: Quick Invoice Issuance - Taxpayers can use the electronic tax bureau to set up a quick invoice issuance method by filling in the invoice type, specific business, and project information, which allows for faster access to pre-set content without repeated data entry [2][3]. - After confirming the settings, users can save the quick invoice method, which will then be available for future use, automatically filling in customer and project information when selected [5][6]. Group 2: User Interaction - Users can log into the electronic tax bureau and navigate to the invoice issuance section to utilize the quick invoice feature, enhancing efficiency in the invoicing process [2][6]. - The system allows users to verify the pre-filled information and enter additional details such as product quantity and amount before finalizing the invoice issuance [6].

Group 1 - The article discusses the tax obligation timing for taxpayers selling taxable products, specifying different scenarios for direct payment, credit sales, prepayment, and collection through banks [2] - For direct payment sales, the tax obligation occurs on the day the payment is received or the invoice is issued [2] - In cases of credit sales, the tax obligation is determined by the contract payment date or the day the taxable product is dispatched if no written contract exists [2] - For prepayment sales, the tax obligation arises on the day the taxable product is dispatched [2] - When using collection through banks, the tax obligation occurs on the day the taxable product is dispatched [2]

欢迎扫描下方二维码关注： 内蒙古自治区财政厅 国家税务总局内蒙古自治区税务局 自治区民政厅 关于2025年社会组织公益性捐赠税前扣除资格名单的公告 根据《中华人民共和国企业所得税法》、《中华人民共和国企业所得税法实施条例》及《财政部 国家税务总局 民政部关 于公益性捐赠税前扣除有关事项的公告》(财政部 税务总局 民政部公告2020年第27号)有关规定，依据自治区民政厅《关 于核实确认2025年社会组织公益性捐赠税前扣除资格的函》相关意见，现将符合2025-2027年度、2026-2028年度公益性 社会组织捐赠税前扣除资格和2025年取消资格的社会组织名单公告如下。 一、获得2025-2027年度公益性捐赠税前扣除资格的社会组织 1.内蒙古财经大学教育发展基金会 2.内蒙古体育发展基金会 3.内蒙古科技大学教育发展基金会 4.内蒙古滴水爱心慈善协会 5.内蒙古石榴籽公益服务中心 6.包头师范学院教育发展基金会 7.通辽市筑梦教育基金会 8.通辽市科尔沁区暖心教育发展基金会 9.阿鲁科尔沁旗教育发展基金会 10.鄂尔多斯市见义勇为基金会 11.鄂尔多斯市东胜区巴音孟克慈善基金会 12.杭锦旗锦绣城乡产业发展基金 ...

Group 1 - The article emphasizes the importance of timely tax declaration for newly established businesses, even if there is no operational income during the reporting period [1][2] - It clarifies that income from customers who do not request invoices must also be declared for tax purposes [1] - Failure to declare taxes on time may result in administrative penalties and the accrual of late fees [1] Group 2 - The article provides a reminder that the new Value-Added Tax Law and its implementation regulations will take effect on January 1, 2026 [7]

Core Viewpoint - The article discusses various tax incentives and depreciation methods for fixed assets and intangible assets in specific industries and regions, highlighting the importance of these measures for promoting investment and economic growth [2][3]. Group 1: Tax Incentives - Important industries are allowed to accelerate depreciation on fixed assets, which can enhance cash flow and investment capacity [3]. - Other industries can also benefit from accelerated depreciation on research and development equipment, promoting innovation [3]. - Companies in the Hainan Free Trade Port can accelerate depreciation on both fixed assets and intangible assets, encouraging business development in the region [3]. Group 2: Specific Regions and Industries - Enterprises in the Hengqin Guangdong-Macao Deep Cooperation Zone are eligible for accelerated depreciation on fixed assets and intangible assets, fostering cross-border economic collaboration [3]. - The article emphasizes the role of technological advancements and asset upgrades in allowing for accelerated depreciation, which can lead to improved operational efficiency [3]. - Fixed assets subjected to constant strong vibrations and high corrosion can also qualify for accelerated depreciation, addressing specific industry needs [3].