Core Viewpoint - The article discusses tax incentives aimed at promoting entrepreneurship and employment among specific groups, particularly focusing on self-employed veterans from January 1, 2023, to December 31, 2027, to stimulate rural economic activity [2][8]. Summary by Sections Tax Benefits for Hiring Self-Employed Veterans - Companies hiring self-employed veterans who sign labor contracts of at least one year and pay social insurance will receive tax deductions for a period of three years, starting from the month of signing the contract [2]. - The tax deductions include VAT, urban maintenance and construction tax, education fee surcharge, local education surcharge, and corporate income tax, with a standard deduction of 6,000 yuan per person per year, which can be increased by up to 50% based on local government decisions [2][5]. Eligibility Criteria - Self-employed veterans are defined as those who have retired from military service according to the "Regulations on the Placement of Retired Soldiers" and are self-employed [3][9]. - Eligible companies must be VAT or corporate income tax payers and must retain documentation such as the veterans' discharge certificates and labor contracts for verification [5]. Tax Benefits for Self-Employed Veterans - Self-employed veterans starting individual businesses can receive tax deductions of up to 20,000 yuan per year for three years, starting from the month they register their business [8]. - The maximum deduction can also be increased by up to 20% based on local government regulations [8][9]. Documentation Requirements - Self-employed veterans must submit a "Key Groups or Self-Employed Veterans Entrepreneurship Information Form" when filing taxes and retain their discharge certificates for record-keeping [9]. - If a self-employed veteran operates multiple businesses, they must select one to benefit from the tax incentives, and changes to the business structure must be reported [9]. Policy References - The tax incentives are based on announcements from the Ministry of Finance, State Taxation Administration, and other relevant departments regarding support for self-employed veterans [10].

Core Viewpoint - The article discusses tax incentives aimed at stimulating entrepreneurship and employment among key groups in rural areas, particularly focusing on tax deductions for businesses hiring specific demographics [2][3]. Group 1: Beneficiaries of the Policy - Eligible enterprises include those that hire individuals from poverty alleviation programs, as well as those who have been unemployed for over six months and possess relevant employment certificates [4][6]. - Key groups targeted include individuals from zero-employment families, those receiving urban minimum living security, and recent college graduates [6][8]. Group 2: Tax Incentives Details - From January 1, 2023, to December 31, 2027, businesses can receive a tax deduction of 6,000 yuan per person per year, with a potential increase of up to 30%, for hiring eligible individuals [3][4]. - For individual businesses, a maximum deduction of 20,000 yuan per year is available, also with a potential increase of up to 20%, applicable for three years from the date of registration [7][8]. Group 3: Conditions for Enjoying Benefits - Enterprises must be VAT or corporate income tax payers and must sign labor contracts of at least one year with the hired individuals while paying social insurance [4][6]. - Individuals must hold specific employment certificates indicating their eligibility for the tax policies [8]. Group 4: Policy Basis - The tax incentives are based on announcements from the Ministry of Finance and other relevant departments aimed at supporting entrepreneurship and employment among key groups [5][9].

欢迎扫描下方二维码关注： 激活乡村创业就业活力 享受主体 安置残疾人的单位和个体工商户 优惠内容 对安置残疾人的单位和个体工商户（以下称纳税人）, 实行由税务机关按纳税人安置残疾人的人数，限额即征即退 增值税。每月可退 还的增值税具体限额，由县级以上税务机 关根据纳税人所在区县（含县级市、旗）适用的经省（含自 治区、直辖市、计划单列市）人民政 府批准的月最低工资标 准的4倍确定。 一个纳税期已交增值税额不足退还的，可在本纳税年度 内以前纳税期已交增值税扣除已退增值税的余额中退还，仍 不足退还的可结转 本纳税年度内以后纳税期退还，但不得结 转以后年度退还。纳税期限不为按月的，只能对其符合条件 的月份退还增值税。 享受条件 重点群体创业就业税费优惠 安置残疾人就业的单位和个体户 增值税即征即退 片图 1.纳税人（除 盲人按摩机构 外）月安置的残疾人占在职 职工人数的比例不低于25%（含25%），并且安置的残疾人人 数不少于10人 （含10人）；盲人按摩机构月安置的残疾人占 在职职工人数的比例不低于25%（含25%），并且安置的残疾 人人数不少于5人（含5人）。 2.依法与安置的每位残疾人签订了一年以上（含一年） ...

欢迎扫描下方二维码关注： 激活乡村创业就业活力 重点群体创业就业税费优惠 残疾人创业免征增值税 享受主体 残疾人个人 优惠内容 残疾人个人提供的加工、修理修配劳务，为社会提供的 应税服务，免征增值税。 片图 享受条件 残疾人，是指在法定劳动年龄内，持有《中华人民共和 国残疾人证》或者《中华人民共和国残疾军人证（1至8级）》 的自然人，包括 具有劳动条件和劳动意愿的精神残疾人。 政策依据 1.《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）附件3《营业税改 征增值税试点过渡政 策的规定》第一条第六项 2.《财政部 国家税务总局关于促进残疾人就业增值税 优惠政策的通知》（财税〔2016〕52号）第八条、第十条第 一项 来源 | 河北税务 责任编辑 | 王威 张那 刘天妮 来源河北税务 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。 纳税人年应税销售额超过财政部、国家税 务总局规定的小规 ...

Core Viewpoint - The article discusses the tax benefits for businesses purchasing agricultural products directly from producers, highlighting the ability to deduct input VAT based on specific rates, which can significantly reduce costs for companies involved in food production [5][6]. Group 1: Tax Deduction Policy - Since April 1, 2019, taxpayers purchasing agricultural products can deduct input VAT at a rate of 9% based on the purchase price indicated on the sales invoice [5]. - For agricultural products used in the production of goods subject to a 13% tax rate, the deduction rate increases to 10% [5]. - Taxpayers who have already implemented a fixed deduction for input VAT on agricultural products must follow the relevant regulations for that fixed deduction [5]. Group 2: Eligibility Criteria - The policy applies only to agricultural products sold directly by agricultural producers; purchases from wholesalers do not qualify for this tax deduction [4][6].

Core Viewpoint - The article discusses the new social insurance contribution base limits for 2025 in Ningbo, Zhejiang Province, highlighting the lower limit of 4,986 yuan/month and the upper limit of 25,299 yuan/month, along with the initiation of the settlement and supplementary payment process for social insurance fees in October 2025 [3]. Summary by Sections Social Insurance Contribution Base - The lower limit for social insurance contributions in 2025 is set at 4,986 yuan/month, while the upper limit is 25,299 yuan/month [3]. Payment Settlement Process - The settlement and supplementary payment for social insurance fees in Ningbo will officially start in October 2025 [3]. - The process involves logging into the electronic tax bureau, confirming the declaration, and completing the payment through the designated interface [4][5][6][7]. Declaration and Payment Steps - Users must log in to the electronic tax bureau, navigate to the social insurance fee declaration section, and verify the data before submitting [4][5]. - After submission, users will be directed to the payment interface to select a payment method and complete the transaction [5][7]. Additional Information - The article provides detailed steps for both the electronic tax bureau and the social insurance fee management client, ensuring users can efficiently manage their declarations and payments [6][7].

Group 1 - The article discusses the process for taxpayers whose annual taxable sales exceed the small-scale taxpayer threshold set by the Ministry of Finance and the State Taxation Administration, allowing them to opt for small-scale taxpayer status under certain conditions [2][3] - Taxpayers must submit a statement to the tax authority if they choose to be taxed as small-scale taxpayers, which can be done through the electronic tax bureau [2][3] - The system will auto-fill data based on the taxpayer's identity and historical tax behavior, requiring confirmation and additional information from the taxpayer [3] Group 2 - Taxpayers with an annual taxable sales amount of 0.00 yuan during the specified period must register as general VAT taxpayers unless they meet certain policy criteria to apply for small-scale taxpayer status [3] - The article provides examples of situations that can be included in the statement for opting for small-scale taxpayer status, such as non-recurring taxable services or being a non-enterprise entity [3] - Failure to register as a general VAT taxpayer will result in tax calculations based on sales revenue according to the VAT rate, without the ability to deduct input tax [3]

Group 1 - The article discusses the implementation of new tax reporting requirements for enterprises in Shanxi Province, effective from October 1, 2025, including changes to the corporate income tax prepayment declaration forms [8][11]. - Internet platform enterprises are required to report the identity and income information of operators and employees within their platforms between October 1 and October 31, 2025 [9][10]. - The corporate income tax prepayment declaration form will include new items such as "tax credit amount" and "income from sales of unfinished products," reflecting adjustments in tax calculation methods [8][11]. Group 2 - The article emphasizes the importance of electronic tax services, encouraging taxpayers to utilize the electronic tax bureau or app for tax payments and inquiries, with remote assistance available if needed [12][14]. - Taxpayers are reminded of various tax payment deadlines, including value-added tax, consumption tax, and individual income tax, with specific dates outlined for different types of taxes [7].

Group 1 - The article discusses the differences between two types of labor remuneration: "applicable cumulative withholding method" and "not applicable cumulative withholding method" [2] - Labor remuneration under the "applicable cumulative withholding method" refers to income obtained by insurance marketers, securities brokers, full-time students in internships, or platform employees from internet platform enterprises [2] Group 2 - The article outlines the operational procedures for tax declaration, including income and deduction filling, tax calculation, and submission of tax declaration forms [5][11] - It mentions the requirement for internet platform enterprises to report identity and income information of operators and employees within the platform by October 31, 2025 [13][14] - Starting from October 1, 2025, internet platform enterprises will handle withholding declarations and agency declarations for their employees according to the relevant tax regulations [15]

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