Core Viewpoint - The article provides a detailed guide on how to declare maternity benefits and medical expenses as tax-exempt income in the personal income tax system, following the regulations set by the Ministry of Finance and the State Administration of Taxation [1]. Group 1: Declaration Process - Step 1: Log into the personal income tax APP and click on the "Start Declaration" in the 2024 comprehensive income annual settlement section [2]. - Step 2: Enter the "Standard Declaration" page, click on "Other Tax-Exempt Income," and then click the "Add" button in the upper right corner [2]. - Step 3: Select "Wages and Salaries Income" as the income type, choose "Normal Wages and Salaries" for the income subcategory, and select "Maternity Benefits and Medical Expenses Tax Exemption" for the tax-exempt item, then fill in the amount accurately and click "Save" [4]. - Step 4: After saving, exit the information entry form; this information will display on the "Other Tax-Exempt Income" page, and the tax-exempt amount will automatically populate in the declaration form [6]. Group 2: Important Notes - If maternity benefits were already declared as tax-exempt during the withholding stage, there is no need to re-enter this information during the comprehensive income annual settlement [7]. - Users can check if their maternity benefits have been declared under "Other Tax-Exempt Income" by logging into the personal income tax APP, navigating to "Handle & Check" - "Comprehensive Income Annual Settlement," and selecting the corresponding declaration year [7].

Core Viewpoint - Personal consumers generally do not need to provide their ID number when requesting an invoice, except in specific cases related to electronic invoices [2][4]. Policy Regulations - According to the National Taxation Administration's notification, personal consumers do not need to provide taxpayer identification number, address, phone number, bank account, or other identification when requesting a VAT ordinary invoice [2]. - However, if an electronic invoice is requested and needs to be displayed in the personal invoice folder, the consumer must provide their name and ID number [2]. Personal Invoice Folder - The personal invoice folder allows individuals to manage their electronic invoices through the personal income tax app, where they can view, export, or refuse invoices obtained from the electronic invoice service platform [3]. Practical Implications - When purchasing items, if a consumer does not wish to disclose their ID number, they can still receive a VAT ordinary invoice. However, to view this invoice in their personal invoice folder, they must provide their name and ID number [4]. - Consumers can decide whether to provide their ID number based on their need to collect the invoice in the personal folder [5].

欢迎扫描下方二维码关注： 劳动合同分为固定期限劳动合同、 无固定期限劳动合同 和以完成一定工作任务为期限的劳动合同 是指用人单位与劳动者 约定无确定终止时间 的劳动合同 。 什么情形应当订立 无固定期限劳动合同？ 根据《劳动合同法》第十四条规定， 用人单位与劳动者协商一致，可以订立无固定期限劳动 合同。 有下列情形之一，劳动者提出或者同意续订、订立劳动合同的，除劳动者提出订立固定期 限劳动合同外，应当订立无固定期限劳动合同： 无固定期限劳动合同 劳动者在该用人单位 连续工作满十年 的； 用人单位初次实行劳动合同制度或者国有企业改制重新订立劳动合同时，劳动者在该用 人单位 连续工作满十年且距法定退休年龄不足十年 的； 连续订立二次固定期限劳动合同 ，且劳动者没有本法第三十九条和第四十条第一项、第 二项规定的情形，续订劳动合同的。 注 意 啦 Tips 用人单位 自用工之日起 满一年 不与劳动者订立书面劳动合同的 视为 用人单位与劳动者 已订立无固定期限劳动合同 法条链接 《劳动合同法》 第三十九条 劳动者有下列情形之一的，用人单位可以解除劳动合同： （五）因本法第二十六条第一款第一项规定的情形致使劳动合同无效的 ...

Group 1 - The article discusses the criteria for determining small and micro enterprises based on their annual income tax settlement results, including the number of employees and total assets [3] - The calculation of average values for employees and assets is specified, with formulas provided for quarterly and annual averages [3][11] - It emphasizes that enterprises must have a minimum of 10% of their total employees engaged in research and development activities to qualify as high-tech enterprises [6][21] Group 2 - The article outlines that employees involved in R&D must have worked for at least 183 days in the year to be counted as technology personnel [7][13] - It states that for technology-advanced service enterprises, at least 50% of employees must hold a college degree or higher [14] - The criteria for animation enterprises require that at least 30% of employees are professionals with a college degree or recognized certification in animation [20][23] Group 3 - The article mentions that software enterprises must have at least 40% of their average monthly employees with a college degree or higher, and at least 25% must be engaged in research and development [24]

欢迎扫描下方二维码关注： 来源： 广西壮族自治区税务局 来源广西税务 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。 2025年 1947 - 11 - 全国税收统计调查是由财政部和国家税务总局共同 布置的一项年度性工作，调查数据直接为国家研究 财税改革方案、制定财税政策和完善财税管理等方面 服务。自1984年开始至今，已开展40余年。 【货物劳务服务表】显示条件： 信息表第3栏【企业规模】为"大型企业"或"中型 企业"，目第4栏【国民经济行业类别代码】为"采矿 业"、"制造业"、"电力、热力、燃气及水生产和供应 业"、"信息传输、软件和信息技术服务业"或"科学 研究和技术服务业" （行业门类代码B、C、D、I、M) 五个行业之一的纳税人，需要填写【货物劳务服务表】。 不满足前述条件的纳税人，填报界面不展示【货物劳务 服务表】。 报表列表 报表列表 l 4 有台物劳务服务表 无货物劳务服务表 党 ...

Core Viewpoint - The article provides a detailed guide on how to issue electronic invoices for motor vehicle sales and the process for issuing red invoices, highlighting the transition to digital invoicing in the automotive industry and the implications for tax administration [11][12][27]. Group 1: Electronic Invoice Issuance - The process for issuing electronic invoices for motor vehicle sales involves logging into the electronic tax bureau and selecting the appropriate options for invoice issuance [12][14]. - Users must accurately fill in buyer and seller information, including vehicle identification details, before submitting the invoice [17][19]. - As of May 1, 2025, electronic invoices will be used for vehicle registration and transfer processes, eliminating the need for paper invoices [11][12]. Group 2: Red Invoice Issuance - The procedure for issuing red invoices starts with logging into the electronic tax bureau and selecting the red invoice option [20][21]. - Users can choose the reason for issuing a red invoice and must submit the relevant information for processing [23][24]. - The system allows for direct issuance of red invoices without requiring confirmation from the other party, streamlining the process [24][26].

欢迎扫描下方二维码关注： 在对工资薪金进行合理性确认时 ★ ★ 可按以下原则掌握 应区分为工资薪金支出和职工福利费支 出,并按《企业所得税法》规定在企业所得税 税前扣除。其中属于工资薪金支出的,准予计 入企业工资薪金总额的基数,作为计算其他各 项相关费用扣除的依据。 ★ 计算职工福利费、教育经费、工 会经费扣除限额时的 "工资薪金 总额" 是什么? ▶ 答: ★ 企业当年12月份预提的工资、薪 金在次年1月份发放，是否可以 在当年度企业所得税税前扣除? ▶ 答: 企业在年度汇算清缴结束前向员工实际支 付的已预提汇缴年度工资薪金，准予在汇缴年 度按规定扣除。 ★ 接受外部劳务派遣用工支出是否 属于工资薪金? ▶ 答: 企业接受外部劳务派遣用工所实际发生的 费用，应分两种情况按规定在税前扣除: 按照 协议（合同）约定直接支付给劳务派遣公司的 费用,应作为劳务费支出;直接支付给员工个 人的费用, 应作为工资薪金支出和职工福利费 支出。其中属于工资薪金支出的费用，准予计 入企业工资薪金总额的基数, 作为计算其他各 项相关费用扣除的依据。 ★ 企业雇用的季节工、临时工、实习 生和返聘的离退休人员发生的费用 可以在企业所 ...

欢迎扫描下方二维码关注： 第二步 点击【单位办税】,进入办税界面。 第三步 点击【扣缴申报】-【人员信息采集】-【添加】- 录入人员信息后,任职受雇从业类型选择【其他】, 点击【报送】。 自然人电子脱务局 点击【综合所得申报】 -【1.收入填写】 -【劳务报 酬所得 (不适用累计预扣法) 】 -【添加】。 | 后 随面 | | 扣载串报 > 综合所得申报 | | | | | --- | --- | --- | --- | --- | --- | | 因 拉蒙中级 | ﻳﻜﻮﻧ | · 程數所属月份 2024年6月 口 | | 即招类型 正规电影 | 申报状态 无利股 | | 入民信息引量 | | 1. 收入城写 | 2. 防核增写 | 3. 中控费报送 | | | 专场的航班牙里电话集 | | 所律师团 | 填写人次 | 收入合计(元) | 应补/品股额(元) | | 个人民社由后的管理 | | 正常工细研含好得 | 0 | 0.00 | 0.00 | | 超高新精神和服 | | 全年一次提资金权入 | 0 | 0.00 | 0.00 | | | . | 你想一次世界信念 | D | 0.00 | 0.00 ...

欢迎扫描下方二维码关注： 今天我们来看：个税APP怎么添加公益性捐 赔扣除。 F 1 's ( step 01 打开"个人所得税"APP，点击【综合所得年 度汇算】，这选择【申报年度】后点击【开始 Earley step 02 跳转标准申报须知界面，阅读页面提示内 容后，点击【我已阅读并知晓】，进入【基本 信息】填报界面，查看并确认无误后，点击 P - 我已阅读并知8 step 03 进入【收入和税前扣除】界面，在该界面 滑动至最下方，点击【准予扣除的捐赠额】。 step 04 在界面右上方点击【新增】，跳转后填写 受赠单位统一社会信用代码、受赠单位名称(需 填写法定名称全称)、捐赠凭证号、捐赠金额、 扣除比例、备注等信息，相关信息请根据受赠 单位提供的票据如实填写。同时，上传捐赠票 据等证明材料。完成后滑动至页面最下方点击 【保存】完成填写。 如有多张票据，请在保存好一张后继续点 击右上角进行【新增】操作，填好全部票据信 息保存后返回，即完成捐赠填写。 综合所得捐赠扣除 0.00元 益强赠支出情况 step 05 全部捐赠录入完成后，会自动返回至【准 予扣除的捐赠额】界面，可以看到计算后的准 予扣除的捐赠限 ...

Core Viewpoint - The article emphasizes the importance of correctly understanding and applying the continuing education tax deduction policies, specifically clarifying that "confidential education" certificates are not eligible for tax deductions under the continuing education special additional deduction category [1][2]. Summary by Sections Continuing Education Special Deduction - The continuing education special additional deduction is limited to two categories: 1. Degree continuing education, allowing a deduction of 400 yuan per month for a maximum of 48 months during the study period 2. Professional qualification continuing education, allowing a deduction of 3,600 yuan for the year the certificate from the National Occupational Qualification Directory is obtained [2]. Validity of Certificates - It is crucial to verify the legitimacy of certificates by checking the Ministry of Human Resources and Social Security's official website or the national network query system for skill talent evaluation certificates [4]. Reporting Requirements - When filling out the individual income tax app, accurate details such as the name of the professional certificate, issuing authority, certificate number, and issuance date must be provided to avoid errors [4]. Correction Procedures - If an incorrect deduction has been reported, taxpayers can log into the individual income tax app, select the corresponding year, and click on "void" to correct the submission [5][6][10]. Important Reminders - The deadline for the 2024 comprehensive income tax settlement is June 30, and taxpayers should review their reported special additional deduction information to remove ineligible items like "confidential education" to prevent erroneous filings and potential tax liabilities [11].