Group 1 - Employees with first to fourth degree disabilities due to work-related injuries can retain their employment relationship and enjoy various benefits, including a one-time disability compensation based on their disability level: 27 months of salary for first degree, 25 months for second degree, 23 months for third degree, and 21 months for fourth degree [3] - Monthly disability allowances are provided based on the employee's salary: 90% for first degree, 85% for second degree, 80% for third degree, and 75% for fourth degree. If the allowance is below the local minimum wage, the difference is covered by the work injury insurance fund [3] - Upon reaching retirement age, the disability allowance is stopped, and the employee will receive basic pension benefits, with any shortfall covered by the work injury insurance fund [3] Group 2 - Employees with fifth and sixth degree disabilities are entitled to a one-time disability compensation of 18 months of salary for fifth degree and 16 months for sixth degree [6] - They retain their employment relationship, and if suitable work cannot be arranged, the employer must pay a monthly disability allowance of 70% of salary for fifth degree and 60% for sixth degree, with any shortfall to meet the local minimum wage covered by the employer [6] Group 3 - Employees with seventh to tenth degree disabilities receive a one-time disability compensation of 13 months of salary for seventh degree, 11 months for eighth degree, 9 months for ninth degree, and 7 months for tenth degree [9] - If the employment contract ends or the employee voluntarily terminates it, they are entitled to a one-time work injury medical compensation from the work injury insurance fund and a one-time disability employment compensation from the employer, with specific standards set by local governments [9] Group 4 - During the leave period for work-related injuries, which generally does not exceed 12 months, employees maintain their original salary and benefits, paid monthly by the employer. After the disability assessment, original benefits are replaced by disability benefits [11] - If treatment is still needed after the leave period, employees can continue to receive work injury medical benefits [11]

来源广东税务 欢迎扫描下方二维码关注： 支持单位：茂名市税务局 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。 2020年第34号) 规定: C G 五、纳税人外购应税产品与自采应 税产品混合销售或者混合加工为应税产 品销售的,在计算应税产品销售额或者 销售数量时，准予扣减外购应税产品的 购进金额或者购进数量;当期不足扣减 的,可结转下期扣减。纳税人应当准确 核算外购应税产品的购进金额或者购进 数量,未准确核算的,一并计算缴纳资 源税。 纳税人核算并扣减当期外购应税产 品购进金额、购进数量,应当依据外购 应税产品的增值税发票、海关进口增值 税专用缴款书或者其他合法有效凭据。 根据《国家税务总局关于 资源税征收管理若干问题的公 告》 (国家税务总局公告2020 年第14号) 规定: (C (C 纳税人以外购原矿与自采原矿混 合为原矿销售,或者以外购选矿产品与自 产选矿产品混合为选矿产品销售的,在计 ...

Group 1 - The article emphasizes that promotional activities such as discounts and coupons are part of a merchant's business strategy and should not be used as a reason to refuse issuing invoices [3] - According to the Tax Collection and Administration Law of the People's Republic of China, businesses and individuals are required to issue and use invoices during commercial transactions [3] - Merchants must issue invoices within the stipulated time frame; if they fail to do so, consumers can request a supplementary invoice if they provide proof of the transaction [3] Group 2 - During promotional periods, consumers who choose not to request an invoice can enjoy discounts or receive complimentary items [3] - Merchants are prohibited from using discounts or other incentives to induce consumers to forgo requesting invoices [3]

是呢, 想问问您, 当月工资下个 月发, 个税如何申报呢? 很多企业都会遇到这样的问题, 分好几种情形，但是你要把握住 一个核心原则。 什么核心原则呀? 个税申报只看工资实际发放的时间，和工资 所属期没关系，统一遵循当月发薪，次月申 报。税款所属期就是实际发薪所属的月份, 而税款所属期下月的征期为该所属期税款对 应的申报期,到时候在自然人电子税务局 (扣缴端) 申报就行。 如果1月工资2月发, 个税就在3 月征期内申报对吧? 没错, 税款所属期就是实际发放工资 的2月, 你在3月申报期内完成个税申 报就可以。 明白了, 那还有一种情况, 就是 同月分次发薪，比如1月工资月初 发一部分、月末发一部分，这种 情况怎么处理呢? 这个也简单,不用分开申报,把当 月两次发放的工资总额合并计算个 税就可以，税款所属期还是这个发 放月，依旧在次月申报期内完成申 报就行。 欢迎扫描下方二维码关注： 来源： 北京税务 脚本： 史晴 制 作：周鼎承 来源 北京税务 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 ...

Group 1: Corporate Income Tax - Many taxpayers are unsure how to fill in the "Employee Compensation" section during prepayment declarations, which includes various employee-related expenses such as wages, welfare, and social security contributions [1] - Branch offices cannot independently enjoy small and micro enterprise tax benefits, as the current corporate income tax system is based on legal entities [2] - Small and micro enterprises are defined as those with annual taxable income not exceeding 3 million yuan, fewer than 300 employees, and total assets not exceeding 50 million yuan [19] Group 2: Individual Income Tax - Subsidies provided by companies to employees may be subject to individual income tax, particularly if they exceed the state-prescribed limits [4] - Year-end bonuses can be calculated separately for tax purposes, allowing taxpayers to choose not to include them in their annual comprehensive income until December 31, 2027 [6] - Taxpayers can correct their individual income tax declarations through the natural person electronic tax bureau, following a specific process to amend errors [7] Group 3: Social Insurance Contributions - Companies must update employee insurance data through the social insurance management client before declaring contributions for new employees [10] - Companies can apply for refunds of overpaid social insurance contributions for employees who have left but were not timely deregistered [11] - Flexible employment individuals can pay their social insurance contributions through various online platforms, including the electronic tax bureau and mobile apps [12]

Group 1 - The article discusses tax incentives for enterprises engaged in agriculture, forestry, animal husbandry, and fishery projects, emphasizing that companies involved in restricted or prohibited projects cannot enjoy these tax benefits [2] - Enterprises involved in the cultivation and planting of trees and bamboo can enjoy tax exemptions on income derived from breeding, nurturing, and managing these plants, as well as from re-cultivating trees acquired through auction or purchase after a growth period [2] - Companies that purchase agricultural products for replanting or breeding in their own or rented spaces can qualify for tax incentives if the biological form changes without significantly increasing the product's value through processing [2] Group 2 - The "company + farmer" operational model allows companies to engage in livestock and poultry farming by contracting farmers to raise animals, with the company providing necessary resources while retaining ownership, thus qualifying for tax incentives [2] - Enterprises directly involved in initial processing of agricultural products that meet the criteria for tax incentives can benefit from reduced corporate income tax rates as outlined in relevant regulations [2]

Group 1 - The article discusses the refund process for vehicle and vessel tax in cases of returns, theft, scrapping, or loss within a tax year [2][3] - Taxpayers can apply for a refund from the local tax authority for the period from the month of return, theft, scrapping, or loss until the end of the tax year [3][4] - Specific procedures for applying for tax refunds are outlined, including logging into the electronic tax bureau and selecting the appropriate refund scenario [5][9] Group 2 - The article provides detailed steps for taxpayers to fill out the necessary information for tax refund applications, including tax period and amounts [10][11] - It emphasizes the importance of verifying the accuracy of the application information before submission [11] - Additional documentation may be required for certain situations, such as when the refund cannot be processed to the original payment account [10][11]

Group 1 - The article discusses the shared quota for issuing digital invoices and traditional invoices, indicating that they use the same total invoice quota without specific limits on the number of invoices or single invoice limits for digital invoices within the monthly quota [4] - Digital invoices can be delivered automatically through the electronic invoice service platform, and can also be sent via email, QR codes, or downloaded and printed, with tracking for download and print counts [4] - Companies can log into their tax digital accounts to query, download, print, and export invoice-related information based on various criteria [5] Group 2 - The article outlines scenarios requiring the issuance of red digital invoices, such as sales returns, invoice errors, or service interruptions, and provides the operational path for issuing these invoices [5] - It emphasizes the importance of obtaining electronic invoices for travelers, particularly for railway electronic tickets, and encourages a paperless process for accounting purposes [11] - The announcement regarding the implementation of these measures will take effect from November 1, 2024 [13]

Group 1 - The article discusses the tax policies applicable to foreign investors in China, particularly focusing on the reinvestment of profits and the associated tax credits [4][5][6]. - It highlights that foreign investors can reinvest profits in domestic enterprises, which must be in industries listed in the "Encouraged Foreign Investment Industry Catalog" [6][7]. - The reinvestment must be held for at least 5 years (60 months) to qualify for tax benefits [6][7]. Group 2 - The article outlines the necessary documentation for foreign investors to enjoy tax credit policies, including the "Foreign Investor Reinvestment Tax Credit Information Report" and the "Profit Reinvestment Situation Report" [8][9]. - It specifies that if the profits are distributed in cash, they must be directly transferred to the investment enterprise's account without any prior circulation [7][8]. - Non-cash forms of payment must also be directly transferred from the profit distribution enterprise to the investment enterprise, ensuring no temporary holding by other entities [8]. Group 3 - A special reminder indicates that the tax credit policy will be effective from January 1, 2025, to 2028 [9]. - The article emphasizes that if invoices fall under non-deductible circumstances, they must be processed accordingly to avoid tax risks [16][17]. - It also mentions that tax credits cannot be claimed for personal consumption or collective welfare expenses, even if invoices are obtained [16][17].

Group 1 - The article discusses the conditions under which taxpayers can utilize the automatic monitoring method for environmental protection tax, emphasizing the need for installed monitoring equipment, data compliance, and information matching [3] - It outlines the procedure for modifying existing tax source information, indicating that changes to emission point details require termination of the current tax source and re-collection of updated information [3] - The article addresses issues related to industry classification in tax source collection, providing guidance for taxpayers who cannot find their corresponding industry in the dropdown menu [3] Group 2 - It clarifies the conditions under which accommodation expenses incurred by employees on business trips can be deducted as input tax, stating that such expenses are considered reasonable business-related costs [9] - The article specifies scenarios where accommodation expenses are non-deductible, such as expenses related to collective welfare or personal consumption, even if a VAT special invoice is obtained [10] - It emphasizes the importance of handling input tax adjustments during subsequent tax declarations if invoices fall under non-deductible categories, to mitigate tax risks [11]