Group 1 - The annual social insurance payment salary declaration for Chongqing in 2026 will officially start on January 1, 2026, and the deadline for declaration is March 31, 2026 [2] - All employers with insured employees during the declaration period must submit the annual payment salary declaration, including individual businesses that are insured as units [2] - Employers must also declare if there is no change in the employee payment salary compared to 2025 [2] Group 2 - Employers can submit declarations through two channels: online via the electronic tax bureau and social insurance fee management client, or offline at the tax source management office [3][4] - If an employer needs to lower the declared payment salary, it must be reviewed by the tax source management office [4] Group 3 - Required documents for declaration include the signed and stamped "Annual Social Insurance Payment Salary Declaration Form" and the "Total Salary Declaration Form" [4] - If there is no reduction in the payment salary, the declaration can be processed online without additional documents; if there is a reduction, necessary documents must be uploaded for tax authority verification [4][20] Group 4 - The process for online declaration involves logging into the system, adding employee information, entering new payment salaries, and submitting the declaration [5][7][19] - Employers can add employee information through various methods, including manual entry and file import [7][19] Group 5 - After entering the new payment salary, employers must submit the declaration and can check the submission results through the system [11][14] - If the new payment salary is lower than the previous one, additional documentation is required for submission [20][29] Group 6 - Employers can check the status of their annual salary declaration by selecting the acceptance date range and clicking the query button [37] - Accurate declaration of payment salaries directly affects employees' social insurance payment bases and benefits, thus it is crucial to report all income accurately [38]

Tax Filing Calendar - Taxpayers are required to declare and pay various taxes including value-added tax, consumption tax, corporate income tax, and personal income tax from the 1st to the 20th of each month [7] - Social insurance contributions must be declared and paid by the 25th of each month [7] Tax Regulations - The taxable basis for the stamp duty on business account books is the total amount of paid-in capital and capital reserves recorded in the books [9] - Taxpayers can declare and pay stamp duty through the electronic tax bureau [9] Employee Compensation Reporting - The report for employee compensation includes costs such as salaries, employee welfare, education expenses, and various social security contributions [11] - Actual payments to employees under the "payable employee compensation" account must also be reported [12] Online Tax Services - Taxpayers can prioritize using the electronic tax bureau or its app for tax filing, and if online services are insufficient, they can seek assistance from remote services [14] - Steps for online consultation include logging into the electronic tax bureau, accessing the "interaction" icon, and contacting support for assistance [15]

Group 1 - The core viewpoint of the article emphasizes the legal validity and requirements for electronic labor contracts as stipulated by Chinese laws, including the Labor Contract Law and the Civil Code [2][6]. - Electronic labor contracts must be established through a compliant platform that ensures data security, identity verification, and legal adherence [4]. - Employers are required to notify employees upon the completion of electronic labor contracts through various communication methods [8]. Group 2 - The article encourages the use of government-released model texts for electronic labor contracts to ensure compliance with necessary legal provisions [6]. - Employers must provide a paper version of the electronic labor contract upon request from the employee, ensuring it is consistent with the original electronic document [9]. - There are no fees for employees to view or download their electronic labor contracts, and employers must assist in this process [10]. Group 3 - The storage period for electronic labor contracts must comply with the Labor Contract Law, requiring employers to retain contracts for at least two years after termination [11]. - The article highlights the importance of protecting electronic labor contract information and prohibits unauthorized access or sharing of such data [5].

Core Viewpoint - The article emphasizes the increasing importance of tax credit in the business operation process and provides a guide on how to apply for tax credit repair through the electronic tax bureau [2][8]. Group 1: Application Process - To apply for tax credit repair, businesses must log into the electronic tax bureau and navigate to the "Tax Payment" section, then select "Tax Credit Management" [2]. - After entering the tax credit management menu, businesses can view the details of the current year's indicators and switch between years to check evaluations from different years [2]. - The application process involves clicking "Apply for Adjustment," selecting "Repair," and submitting the application after choosing the reason for repair [3]. Group 2: Evaluation and Repair - If a business has a record of dishonest behavior that has been included in the tax credit evaluation results, it can apply for credit repair before the next annual evaluation. The tax authority will reassess the credit level within 15 working days of receiving the application [8]. - If dishonest behavior has not yet been recorded in the evaluation results, the business does not need to apply; the tax authority will update the results based on the correction of dishonest behavior during the annual evaluation [8]. Group 3: Information Retrieval - After submitting the application, businesses can check the progress of their application through the "Service Progress and Result Information Inquiry" feature [4]. - Businesses can also obtain evaluation information by returning to the relevant interface and clicking "Evaluation Information Issuance" to generate the evaluation information form for the respective year [6].

Group 1 - The article provides a detailed guide on how to issue invoices for transportation services through the electronic tax bureau, outlining two methods: specific business method and general method [2][3][13]. - For the specific business method, users must log in, select the type of invoice, and fill in specific transportation details such as vehicle type and route [6][9][11]. - The general method allows users to issue invoices without selecting a specific business, but still requires similar details to be filled in for transportation services [13][17][18]. Group 2 - The article mentions that taxpayers who have not incurred stamp duty obligations can use the electronic tax bureau's "one-click zero declaration" feature to complete their tax declaration [25][28]. - It emphasizes the importance of confirming that no stamp duty obligations have occurred before submitting the declaration [29].

Core Viewpoint - The article discusses the establishment and implementation of a credit management system for tax-related professional services, emphasizing the importance of credit evaluation and the consequences of credit ratings for service providers [5][6][11]. Group 1: Credit Evaluation System - The credit management system for tax-related professional services is overseen by the State Taxation Administration, with local tax authorities responsible for its implementation [6]. - Credit evaluations are based on various criteria, including compliance with administrative regulations, taxpayer evaluations, service quality, and previous credit ratings [9][10]. - A unified national credit information platform will be established to collect and process credit indicators for tax-related professional service institutions and personnel [12][13]. Group 2: Credit Scoring and Rating - Credit scores for tax-related professional service institutions range from TSC1 to TSC5, with a maximum score of 500 points. Institutions with scores above 400 are rated TSC5, while those below 100 are rated TSC1 [14][11]. - Annual credit ratings are published by local tax authorities by April 30 each year, based on the previous year's credit scores [10][17]. - Institutions with certain negative records or those newly established are restricted in their credit ratings, with new institutions capped at TSC3 [14][15]. Group 3: Incentives and Penalties - Institutions rated TSC5 receive various incentives, including expedited tax services and priority in government procurement [27][28]. - Institutions rated TSC1 or TSC2 face stricter management and monitoring, with TSC1 institutions subjected to additional penalties, including mandatory in-person processing of tax matters [29][30]. - Tax authorities will publicly announce and share information about institutions classified as untrustworthy or severely untrustworthy, implementing joint penalties with other departments [24][25]. Group 4: Credit Review and Complaint Handling - A system for credit review and complaint handling is established to protect the rights of tax-related professional service providers [18][19]. - Providers can apply for credit reviews within 12 months of a disputed credit record, with tax authorities required to complete the review within specified timeframes [19][20]. - Complaints regarding credit records are processed by tax authorities, with specific timelines for review and resolution [20][21].

Core Viewpoint - The article discusses the requirements and regulations for individual business owners in China regarding the establishment of accounting books, specifically the differences between double-entry and simplified accounting systems, as well as the necessary procedures and timelines for compliance [2][3][4]. Group 1: Accounting Requirements - Individual business owners must set up double-entry accounting books according to the "Interim Measures for the Management of Accounting Books for Individual Business Owners," which includes a general ledger, detailed ledgers, and journals to accurately record financial transactions [2]. - For simplified accounting, business owners are required to maintain records of operating income, operating expenses, purchases, inventory, and profit statements, reflecting their production and operational status [2]. Group 2: Changes and Formats - The accounting method can be changed, but there is a time limit; once a method is chosen, it cannot be altered within the same tax year [3]. - Double-entry accounting books must use bound formats for cash and bank journals, while other books can be in loose-leaf format based on actual business needs. Simplified accounting books must also be in bound format [3]. Group 3: Reporting and Deadlines - Individual business owners using double-entry accounting must submit financial reports and tax materials to the local tax authority within specified timeframes: monthly reports within 10 days after the month ends and annual reports within 30 days after the year ends [3]. - Business owners must establish their accounting books within 15 days of obtaining their business license or incurring tax obligations, and they are prohibited from falsifying or destroying accounting records [3][4]. Group 4: Professional Assistance - Individual business owners can hire qualified accounting firms or professionals to assist with bookkeeping and financial management if they are not capable of doing it themselves [3].

欢迎扫描下方二维码关注： 1.登录自然人电子税务局（扣缴端），点击【申报密码登录】，输入密码后点击【登录】。 2.进入自然人电子税务局（扣缴端）首页，点击【人员信息采集】-【添加】-【境内人员】，在人员信息弹窗中，录入个体工商户经营者的姓名、身 份证号、手机号码等信息，确认无误后，点击【保存】，勾选刚刚添加的人员后点击【报送】。 3.报送完成后，点击上方【经营所得】。左侧菜单栏中点击【年度汇缴申报】，点击"收入、费用信息"右侧【修改】，在弹出的"收入、费用信息"窗 口中可对收入、成本等信息进行修改，填写完毕后点击下方【确定】对信息进行保存。 4.确认完毕后，在"应补/退税额"栏中可看到本次应缴/应退税额，上方"收入、费用信息"栏中可看到刚刚填报的收入成本等信息，确认无误后点击上 方【提交申报】进行提交，待提示申报成功后即完成申报。 5. 若在提交时系统提示"纳税人符合个体工商户减半征收个人所得税优惠政策，但未享受该减免，请修改。"则点击蓝色【姓名】，在"年度汇缴申报 填写"窗口中找到"十六、减免税额"， 点击右侧填报图标；"减免事项"选择"个体工商户减半征收经营所得个人所得税"并选择对应【减免性质】，点击 【 ...

Group 1 - The core function of the social security card includes both social security and financial functionalities, which need to be activated separately after obtaining the card [2][3] - The financial function allows the social security card to be used as a regular bank debit card, enabling cash deposits, withdrawals, transfers, and purchases [3] - The card supports various payments and benefit collections, including social insurance payments, employment subsidies, and financial aid for farmers [4] Group 2 - To activate the financial function, the cardholder must visit the designated bank with valid identification and the social security card, where activation can be completed at any branch of the same bank [6] - If the social security function is activated but the financial function is not, the social security features will work normally, but the bank account linked to the card will be inactive [7] - It is advised to complete both activation processes simultaneously to avoid future usage issues, as accounts may be suspended if there are no transactions for an extended period [8]

凭证过程中，因对方注销、撤销、依法被吊 销营业执照、被税务机关认定为非正常户等 特殊原因无法补开、换开发票、其他外部凭 证的，可凭以下资料证实支出真实性后，其 支出允许税前扣除: 1 无法补开、换开发票、其他外部凭证 原因的证明资料（包括工商注销、机 构撤销、列入非正常经营户、破产 告等证明资料); 2 相关业务活动的合同或者协议; 3 采用非现金方式支付的付款凭证。 4 货物运输的证明资料; 5 货物入库、出库内部凭证; 6 企业会计核算记录以及其他资料。 前款第一项至第三项为必备资料。 02 计算业务招待费、广告费和业务宣传费扣 除限额时，销售（营业）收入额是否包括 视同销售（营业）收入额? 根据《国家税务总局关于企业所得税执 行中若干税务处理问题的通知》（国税函 〔2009〕202号）第一条规定： 企业在计算业务招待费、广告费和业 务宣传费等费用扣除限额时,其销 售（营业）收入额应包括《实施 条例》第二十五条规定的视同 销售(营业) 收入额。 (1)3 企业拨缴的工会经费，应当以何种凭证在 计算企业所得税时扣除? 一、根据《国家税务总局关于工会经费 企业所得税税前扣除凭据问题的公告》(国家 税务总局公告 ...