Core Viewpoint - Financial system filing is a crucial task for newly established enterprises before commencing operations, serving as a foundation for subsequent tax declarations and enhancing the company's credibility and social image [6][7]. Group 1: Importance of Financial System Filing - Financial system filing is essential for legal compliance and operational legitimacy of businesses [7]. - It allows enterprises to demonstrate their financial management capabilities and internal control systems to tax authorities [7]. Group 2: Consequences of Not Filing - Failure to timely file financial accounting systems and accounting software can lead to penalties, including fines ranging from 2,000 to 10,000 yuan depending on the severity of the situation [8]. Group 3: Filing Process - The filing process involves several steps, including logging into the electronic tax bureau, updating pre-filled information, and submitting the completed forms [4][18]. - Historical filing information must be continuous without overlaps or gaps, and new filings must adhere to specific date constraints [8]. Group 4: Stamp Duty on Business Books - The taxable basis for stamp duty on business books is the total amount of paid-in capital and capital reserves recorded in the books [13]. - From January 1, 2023, to December 31, 2027, small-scale taxpayers and micro-enterprises can enjoy a 50% reduction in stamp duty [14]. Group 5: Filing Deadlines and Procedures - The annual filing deadline for stamp duty on business books is specified, with a shift to quarterly reporting for certain taxes [16]. - The filing process includes specific steps for entering tax source information and submitting declarations [17][18].

欢迎扫描下方二维码关注： 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 劳动合同 必备条款有哪些？ 《劳动合同法》第十七条规定 劳动合同应当具备以下条款 ● （一）用人单位的名称、住所和法定代表人或者主要负责人； ● （二）劳动者的姓名、住址和居民身份证或者其他有效身份证件号码； ● （三）劳动合同期限； ● （四）工作内容和工作地点； ● （五）工作时间和休息休假； ● （六）劳动报酬； ● （七）社会保险； ● （八）劳动保护、劳动条件和职业危害防护； ● （九）法律、法规规定应当纳入劳动合同的其他事项。 劳动合同除上述规定的必备条款外，用人单位与劳动者可以约定试用期、培训、保守秘密、补充保险和福利待遇等其他事项。 温馨提示 ! 签劳动合同时， 请仔细审查合同内容 ，确保合同中的所有条款都明确约定，不留空白；确保正式合同与口头协议一致，避免"阴阳"手法。 尤其要 格外留意 一些 于法无据、明显不合理的条款 对于"霸王"条款可以提出异议 如果合法权益受到侵害 也可以通过申请仲裁等主张条款无效 薪资栏空白的劳动合同 有法律效力吗？ 注意哦！ 根据《劳动合同法》第十七条规定 ...

Group 1 - The article discusses the tax declaration process for property tax and urban land use tax in Xiamen, with specific deadlines for submission [2] - The first-time declaration requires tax source registration, followed by two methods of declaration: "confirmation declaration" and "form-filling declaration" [4] - The article provides links to guides for tax source collection and declaration procedures, as well as a FAQ section addressing common questions related to property tax and urban land use tax [5][8] Group 2 - The article outlines the maintenance of tax sources, including how to update information for new tenants, contract terminations, changes in property use, and rent adjustments [7] - It addresses common questions such as whether property without a certificate is subject to property tax and the implications of rent-free periods on tax obligations [8]

Group 1 - The article discusses the need for individual businesses and partners in China to handle personal income tax for business income, specifically through annual reconciliation [9][11][13]. - It outlines specific scenarios where individuals must file for personal income tax, including income from sole proprietorships, partnerships, and other business activities [11][12][15][17]. - The deadline for filing the personal income tax reconciliation for the 2025 fiscal year is set for March 31, 2026, emphasizing the importance of timely compliance [18]. Group 2 - The process for filing involves logging into the electronic tax bureau, entering personnel information, and confirming details before submitting the annual reconciliation [22][25]. - Individuals must provide detailed information regarding total income, costs, tax adjustments, and any losses from previous years during the filing process [22]. - After submission, individuals can check the status of their filing and proceed with payment once the submission is confirmed successful [25].

Core Viewpoint - The article provides a comprehensive overview of the stamp duty on business ledgers, detailing the tax basis, rates, filing obligations, and various preferential policies aimed at supporting small businesses and specific sectors [2][3][4][6]. Tax Basis - The taxable basis for the stamp duty on business ledgers is the total amount of paid-in capital (share capital) and capital reserves recorded in the ledger. If there is an increase in these amounts compared to the previous year, the tax is calculated based on the increased portion [2]. Tax Rate - According to the Stamp Tax Law of the People's Republic of China, the tax rate for business ledgers is 0.25% of the total paid-in capital (share capital) and capital reserves [3]. Tax Obligation Timing - The stamp duty on business ledgers can be filed annually or per occurrence. For annual filings, taxpayers must declare and pay the tax within 15 days after the end of the fiscal year. For per occurrence filings, the declaration must be made within 15 days from the occurrence of the tax obligation [4]. Filing Requirements - Taxpayers opting for annual filing must still submit a "zero declaration" even if no tax is due for that year [5]. Preferential Policies - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers, small and micro enterprises, and individual businesses are subject to a 50% reduction in stamp duty (excluding securities transaction stamp duty) [6]. - From October 1, 2024, to December 31, 2027, new enterprises formed during the restructuring of companies or institutions will not be required to pay stamp duty on the portion of paid-in capital and capital reserves already taxed, while any unpaid or newly increased amounts will be taxed as per regulations [6]. - From October 1, 2024, to December 31, 2027, stamp duty is exempted for increases in paid-in capital and capital reserves resulting from debt-to-equity swaps approved by the State Council [7]. - From August 1, 2023, to December 31, 2027, banks and financial asset management companies are exempt from stamp duty on contracts and documents related to the disposal of bad debts [8]. - Before December 31, 2027, new business ledgers established by insurance guarantee funds are exempt from stamp duty [9]. - Before December 31, 2027, business ledgers of commodity reserve management companies and their subordinate warehouses are also exempt from stamp duty [10]. Policy Basis - The policies are based on various announcements and regulations from the Ministry of Finance and the State Taxation Administration, including the Stamp Tax Law and specific announcements regarding support for small businesses and restructuring [11].

Group 1 - The article outlines the process for individual taxpayers to register on the electronic tax bureau before handling tax-related business [2][3] - The registration process includes steps such as accessing the tax bureau website, selecting user registration, and filling in personal information [4][5] - Various verification methods are provided, including national identity authentication, UnionPay reserved mobile number verification, and real-name mobile number verification [6][7][8] Group 2 - The article mentions that after completing the registration, users can log in to the electronic tax bureau and view their real-name level [10] - It highlights the implementation of digital electronic invoices for railway passenger transport, effective from November 1, 2024, allowing buyers to query, verify, download, and print electronic invoices [12][13][16] - The article also discusses tax exemptions for new energy vehicles purchased between January 1, 2026, and December 31, 2027, with a maximum tax reduction of 15,000 yuan per vehicle [17][18]

Group 1 - The article defines "annual one-time bonus" as a bonus given to employees based on the overall economic performance and assessment of their work throughout the year, as per the regulations from the National Taxation Administration [2] - It clarifies that bonuses such as semi-annual bonuses, quarterly bonuses, overtime bonuses, and attendance bonuses are not considered annual one-time bonuses and are taxed as regular income [4] - The article states that residents receiving annual one-time bonuses can benefit from a separate tax calculation method, which allows the bonus to be divided by 12 months for tax purposes, thus potentially lowering the tax burden [6] Group 2 - The tax rates for individual income tax are outlined in a table, with rates ranging from 3% for income not exceeding 3,000 yuan to 45% for income exceeding 80,000 yuan [8]

欢迎扫描下方二维码关注： lp 等一下，每个季度都一样的? 我们有个厂房不是去年10月 份就已经建好了吗?难道没有 A 寂寞川使用屋产品公 申报房产税吗? 小王啊，1月份申报期剩没 几天了，咱们厂去年四季度 的房产税申报好了吗? 啊? 没有投入使用 的厂房也要申报缴 纳房产税? T 当然啦!根据规定纳税人自建 的房屋，自建成之次月起就 要征收房产税了。我们去年 10月建成的厂房，应该从去 年11月开始征收房产税。 张经理, 放心吧, 早就报好了，每个 季度都是那么多钱。 0000 I 来源：盐城市税务局、连云港市税务局 《财政部 税务总局关于个人取得有关收入适 用个人所得税应税所得项目的公告》(财政部 税务 总局公告2019年第74号)规定:"四、个人按照《财 政部 税务总局 人力资源社会保障部 中国银行保 险监督管理委员会 证监会关于开展个人税收递延 型商业养老保险试点的通知》(财税〔2018〕22 号)的规定,领取的税收递延型商业养老保险的养 老金收入,其中25%部分予以免税,其余75%部 分按照10%的比例税率计算缴纳个人所得税,税 款计入"工资、薪金所得"项目,由保险机构代扣代 缴后,在个人购买税延养 ...

欢迎扫描下方二维码关注： 来源 山西税务税宣速递 欢迎扫描下方二维码关注： 2025年度个人所得税代扣代缴手续费退库申请的 截止时间为2026年3月31日, 符合申请条件的, 可 按照以下步骤操作: 登录自然人电子税务局 (扣缴端)，点击左侧菜 单【退付手续费核对】, 阅读 "确认信息" 后点击 【我 知道了】,系统自动带出单户核对清册。 核对2025年度扣缴入库税款数据,系统默认 全部勾选, 如需取消某笔已勾选状态的数据需到办 税厅办理。核对无误后，点击【下一步】。 查看结报单信息，选择 "开户银行"、"银行账 号"等信息，点击【申请退库】。 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。 | 6 | 5 | | 7 | 8 | d | 10 | 11 | | --- | --- | --- | --- | --- | --- | --- | --- | | 十八 | 小寒 | | 十九 | 二十 | #一 | 出二 | ...

Group 1 - The article discusses the implementation of a pilot program for occupational injury protection fees in the transportation, instant delivery, and local freight industries, with specific fee standards set at 0.01 yuan, 0.07 yuan, 0.25 yuan, and 0.18 yuan per order [3] - The payment base for these fees is determined by the total order volume of platform enterprises in each province and municipality from the previous month [3] - Platform enterprises can declare and pay these fees through online channels such as the social security fee management client and electronic tax bureau, or through offline tax service halls [3] Group 2 - The payment deadline for the fees is set for the 15th of each month, with extensions for public holidays [3] - The collected occupational injury protection fees and their interest income will be managed under a unified work injury insurance fund, with separate accounting for income and expenditure related to occupational injury protection [3] - The policy is based on several legal documents, including the Social Insurance Law of the People's Republic of China and various notices from the Ministry of Human Resources and Social Security [3]