欢迎扫描下方二维码关注： 随着气温不断升高 高温津贴 开始发放 哪些人可以领取？ 领取需要缴纳个税吗？ 企业发放能在税前扣除吗？ 一起来看 什么是高温津贴？ 答： 根据《防暑降温措施管理办法》第十七条规定，劳动者从事高温作业的，依法享受岗位津贴。 用人单位安排劳动者在35℃以上高温天气从事室外露天作业以及不能采取有效措施将工作场所温度降低到33℃以下的，应当向劳动者 发放高温津贴，并纳入工资总额 。 也就是说，除高温户外作业可享受高温津贴外， 对非露天工作的劳动者，如果用人单位不能采取有效措施将工作场所温度降至33℃以 下，也是享有高温津贴的 。 目前，31个省份的高温津贴标准集中在100元至300元之间。 注意： 高温津贴不能替代高温作业现场防暑清凉饮料供应，防暑降温清凉饮料也不得充抵高温津贴。 不得因高温天气停工、缩短工作 时间扣除或降低劳动者工资待遇。 高温津贴和防暑降温费有什么区别？ 盛夏已至，南北方多地"热"情高涨，特别是华北、黄淮一带将迎来持续性高温天气。北京、天津、河北中南部、山东西北部、河南北部、山西 中部、陕西关中等地最高气温可以达到35℃以上，其中 河北中南部、山东西北部部分地区38~40 ...

Core Viewpoint - The article discusses the legal framework surrounding non-compete agreements in labor contracts, emphasizing the conditions under which they can be applied and the economic compensation involved for employees who are subject to such agreements [4][11][14]. Group 1: Non-Compete Agreements - Employers and employees can agree to maintain confidentiality regarding the employer's trade secrets and intellectual property in the labor contract [3]. - Non-compete clauses can be included in labor contracts or confidentiality agreements, with provisions for economic compensation during the non-compete period after contract termination [4][16]. - Non-compete agreements are applicable only to senior management, senior technical personnel, and other employees with confidentiality obligations [8][9]. Group 2: Duration and Compensation - The non-compete period cannot exceed two years after the termination of the labor contract [11]. - If the economic compensation is not explicitly stated, the employee may request compensation based on 30% of their average monthly salary from the last twelve months, provided it meets or exceeds the local minimum wage [14]. - If the employer fails to pay the agreed economic compensation for three months after contract termination, the employee can request to terminate the non-compete agreement [16].

欢迎扫描下方二维码关注： 甲技级纲 高 F 发票使用 申报作废 年辆购置税 财务报表报 申报 送 综合信息 Glas IP l ਡ 证明开具 税收预测直 延期申报申 延期缴纳税 报数据采集 款申请 谱 涉税查询 (電 ES 代理服务 定期定额户 定期定额户 申请核定 ... 自行申报 社保业务 发票使用 特色业务 Ece F Lo 代开增值税 作废代开发 代开出租不 公众服务 发票 票申请 动产 (承 ... t lif t 41 2 TT U 0 li W 我的 办&查 第二步 进入"税款缴纳" 界面, 勾选需要缴纳的 税费信息,点击【确定】。 税费缴纳 < 一般缴款 代开发票缴款 税种筛选 ▼ √ 全选 按缴款期限升序 税款所属期: 2025年05月 缴款期限:2025-06- √ 增值税 A 经纪代理服务(6%、3%) √ 城市维护建设税 A 市区(增值税附征) 合计 确定 跨境缴税 :37 明细 へ === 来 源山西税务税宣速递 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 ...

Group 1 - The article discusses the process for individuals to file their personal income tax returns for the year 2024 through the electronic tax bureau [5][6]. - It outlines the steps for both the withholding end and the individual electronic tax bureau, emphasizing the need for authorized personnel to log in and check the filing status [5][6]. - The article provides specific instructions on how to query the filing status for employees who have not yet submitted their tax returns [5][6]. Group 2 - The source of the information is the Guangzhou Taxation Bureau, indicating that the content is based on official guidelines [6]. - The article includes a reminder that the platform providing this information is unofficial and serves as a learning resource, not as a standard for tax filing [8].

欢迎扫描下方二维码关注： 就前扣除凭证有哪些 SEAN 税前扣除凭证按照来源分为内部凭证和 外部凭证。 内部凭证是指企业自制用于成本、费 用、损失和其他支出核算的会计原始凭证。内 部凭证的填制和使用应当符合国家会计法律、 法规等相关规定。 外部凭证是指企业发生经营活动和其他 事项时,从其他单位、个人取得的用于证明其 支出发生的凭证,包括但不限于发票(包括纸 质发票和电子发票）、财政票据、完税凭证、 收款凭证、分割单等。 企业应在什么时间取得 税前扣除凭证? 企业应在当年度企业所得税法规定的汇 算清缴期结束前取得税前扣除凭证。 境内支出需要取得什 么税前扣除凭证? 企业在境内发生的支出项目属于增值税 应税项目（以下简称"应税项目"）的，对方 为已办理税务登记的增值税纳税人，其支出以 发票（包括按照规定由税务机关代开的发票） 作为税前扣除凭证；对方为依法无需办理税务 登记的单位或者从事小额零星经营业务的个 人，其支出以税务机关代开的发票或者收款凭 证及内部凭证作为税前扣除凭证，收款凭证应 载明收款单位名称、个人姓名及身份证号、支 出项目、收款金额等相关信息。 小额零星经营业务的判断标准 是个人从事应税项目经营业务 ...

Group 1 - The article discusses the tax implications of classifying tomatoes and tomato sauce, emphasizing that tomatoes are considered vegetables and are exempt from value-added tax, while tomato sauce, being a processed vegetable product, is not exempt and must be accounted for separately [3][5][7] - It highlights the importance of proper invoicing practices, stating that businesses must issue separate invoices for different classifications of products to comply with tax regulations [3][5][7]

欢迎扫描下方二维码关注： 1.以企业业务身份登录电子税务局网页版； 2.在系统首页依次点击【热门服务】-【发票业务】-【用票业务办理】-【发票勾选确认】-【 抵扣 类勾选 】； 3.进入"抵扣类勾选"功能界面，默认为"未勾选"状态； 4.将勾选状态修改为"已勾选"，开票日期根据实际情况向前选择，点击"查询"即可得到结果； (102). 如何通过电子税务局申请欠税人处置不动产或大额资产报告？ (101). 如何通过电子税务局申报缴纳国有土地使用权出让收入？ 《你问我答》第51期~第100期合集 《你问我答》第1期~第50期合集 5.如果想进行更为精准的查询，可以点击"更多查询"，展开查询条件，根据所需情况选择相应条件 进行"查询"，还可使用查询结果左上方的"导出"按钮功能，导出发票明细。 往期链接 (105). 个体工商户如何在自然人电子税务局（扣缴端）申报经营所得并添加减半优惠政策？ (104). 自然人如何在自然人电子税务局申报个人股权转让所得？ (103). 电子税务局如何查询进项税额转出情况？ 来源：国家税务总局济宁市税务局 国家税务总 局邹城市税务局 审核：国家税 务总局山东 省税务局征管和科技发展处 ...

Core Viewpoint - The article emphasizes the importance of the annual personal income tax reconciliation process, which is set to conclude on June 30, 2024, and provides guidance on how to complete the filing efficiently [1]. Group 1: Filing Process - Taxpayers can now file their annual income tax reconciliation without prior appointment by logging into the personal income tax app [1]. - The article outlines the steps for filing, including selecting the reporting year and entering income and deductions [5][10]. - It highlights the necessity of reviewing the pre-filled data and understanding the tax calculation process before submission [7][15]. Group 2: Special Deductions - Taxpayers are encouraged to fully utilize special additional deductions, which can significantly impact the final tax amount [19]. - Specific deductions such as medical expenses and year-end bonuses should be reported accurately to maximize potential refunds or minimize tax liabilities [19][20]. - The article notes that taxpayers with certain conditions may be exempt from filing if their income does not exceed 120,000 yuan or if the tax owed is less than 400 yuan [20]. Group 3: Important Reminders - Taxpayers should ensure that all income and deductions are accurately reported to avoid errors that could lead to penalties [19]. - The article advises that if a taxpayer has already prepaid taxes and their total income is below the threshold, they may not need to file [20]. - It also mentions that any tax owed must be paid by June 30, 2025, to avoid late fees [18].

Core Viewpoint - The article discusses the proper handling of unbilled income and the process of issuing invoices for tax reporting, emphasizing the importance of accurate reporting to avoid tax issues [12][9]. Group 1: Tax Reporting Process - When a company has previously reported unbilled income, it can adjust this in the next tax declaration by entering a negative amount in the "unbilled income" section to offset the current sales [12][9]. - The company should accurately report the actual amount of invoices issued in the corresponding sections of the tax declaration form [12][9]. Group 2: Handling Tax Issues - If any issues arise during the tax reporting process, the company is advised to contact the relevant tax authority for assistance [13].

Core Viewpoint - The article discusses the newly implemented regulations for internet platform enterprises regarding the reporting of tax-related information to tax authorities, aiming to enhance tax service efficiency, protect taxpayer rights, and promote a fair tax environment [3][4]. Summary by Sections Section 1: Purpose and Scope - The regulations are designed to standardize the reporting of tax-related information by internet platform enterprises, ensuring compliance with existing tax laws and promoting healthy development of the platform economy [3]. Section 2: Reporting Requirements - Internet platform enterprises must report identity and income information of platform operators and personnel to their tax authorities within 30 days of the regulation's implementation or starting their business [4]. - Quarterly reporting of identity and income information is required, with specific exemptions for certain service providers [4]. Section 3: Data Submission and Verification - Enterprises must submit tax information through secure channels and are responsible for verifying the accuracy and completeness of the information provided [5][6]. - Tax authorities can request additional information for verification purposes [7]. Section 4: Information Sharing and Confidentiality - Various government departments are encouraged to share tax-related information to avoid redundant reporting by internet platform enterprises [8]. - Tax authorities are mandated to maintain confidentiality of the information received [7]. Section 5: Penalties for Non-compliance - Penalties for failing to comply with reporting requirements include fines ranging from 20,000 to 100,000 yuan, with more severe penalties for serious violations [7]. Section 6: Applicability to Foreign Enterprises - Foreign internet platform enterprises providing services in China must also comply with these reporting regulations [9]. Section 7: Implementation - The regulations will take effect immediately upon publication [11].