欢迎扫描下方二维码关注： 关于毕业后灵活就业相关问题，如非全日制用工形式，可以同时打两份工吗？可以月结薪吗？想缴社保怎么办？社保补贴怎么申请？一起 来看看相关解答吧！ 问11 今年刚刚从某高校历史专业毕业的小方，最近开始了他的灵活就业生涯，同时在两家文博机构担任讲解员。两家单位都与小方签订了非全日 制用工合同。像小方这样毕业后即灵活就业，以非全日制用工形式可以同时打两份工吗？ 问 2 今年从某高校小语种专业毕业的小林，最近经学姐介绍，在一家文化传播公司找到了一份译稿校对的工作。双方签订了一个非全日制用工合 同。小林的工作时间为下午1:30-5:30，共4小时，每周二三四五上班，工资80元/小时，每月5日发放工资。小林以为非全日制都是日结薪， 或者一周一结，觉得月结这个支付周期有点长。非全日制用工可以月结薪吗？ 问 3 今年刚刚从某高校美术专业毕业的小冉，最近与一家书画培训机构签订了非全日制用工协议，做绘画方面的教学，工资150元/小时。考虑到 医保和未来养老问题，小冉想为自己缴纳一份社保。像小冉这样毕业后灵活就业的，可以自行缴纳社保吗？ 离校未就业高校毕业生灵活就业社会保险补贴。现在来详细了解一下吧！ 料叫同 ...

欢迎扫描下方二维码关注： 2 ⇧ 点 蓝字 关注 "蓝色柳林财税室" IIIIIIIIIIIIIIIIIII 文化事业建设费的缴纳义务人有 哪些? 1.境内提供广告服务的广告媒介单位和户外 广告经营单位。 2.境外的广告媒介单位和户外广告经营单位 在境内提供广告服务,且未设经营机构的, 以广告服务接受方为文化事业建设费的扣缴 义务人。 3.境内提供娱乐服务的单位和个人。 政策依据 《财政部 国家税务总局关于营业税改征增值 税试点有关文化事业建设费政策及征收管理 问题的通知》 (财税〔2016〕25号) 《财政部 国家税务总局关于营业税改征增值 税试点有关文化事业建设费政策及征收管理 问题的补充通知》(财税〔2016〕60号) 3 IIIIIIIIIIIIIIIIIIIII 文化事业建设费的计费依据、费 率及计算公司? 1.广告服务应缴费额=计费销售额（含税价款 及价外费用,减除含税广告发布费) ×3%, 减除需提供增值税专用发票或合法有效凭 证。 2.扣缴应缴费额=支付的广告服务含税价款 ×3%。 3.娱乐服务应缴费额=计费销售额（含税价款 及价外费用) ×3%。 政策依据 《财政部 国家税务总局关于营业税改 ...

欢迎扫描下方二维码关注： 非税收入是指除税收收入以外， 由各级国家机关、事业单位、代行政府职能的社会团体及其他组织依法利用国家权力、政 府信誉、国有资源（资产）所有者权益等取得的各项收入。 税务部门征收非税收入起步于1986年教育费附加的开征。为了让您 更清晰地了解非税收入相关政策、掌握申报流程，我们特推出"非税"合集，为大家介绍常见非税收入的相关知识。 今天为大家介绍的是 —— 国家重大水利工程 建设基金 一 什么是国家重大水利工程建设基金？ 国家重大水利工程建设基金是为 筹集国家重大水利工程建设资金，确保国家重大水利工程建设的顺利实施，促进经济社会可 持续发展而设立的政府性基金。 主要作用为支持南水北调工程建设、解决三峡工程后续问题以及加强中西部地区重大水利工程建 设。 自2019年1月1日起，国家重大水利工程建设基金由税务部门负责征收。 二 征收范围 国家重大水利工程建设基金是对 销售电量 征收，具体包括： 若此前未认定费种信息 ，需要先点击 【新增申报信息】 ，或点击 【我要填表】 ，手动添加申报信息。根据实际情况录 入"征收项目""征收品目"等信息后，点击 【确定】 保存申报信息。 4. 勾选需要申 ...

Core Viewpoint - The article discusses various scenarios under which the deed tax can be exempted or reduced, particularly focusing on government policies that benefit specific groups such as non-profit organizations, individuals undergoing divorce, and financial institutions receiving debt assets [4][5][8]. Group 1: Exemptions for Individuals - In cases where land and property are expropriated by the government, the local government can decide to exempt or reduce the deed tax for the newly acquired property [4]. - Non-profit schools and medical institutions are exempt from deed tax when acquiring land or property for operational purposes [4]. - Individuals who receive property as part of a divorce settlement are exempt from deed tax [4]. - Exemption applies to individuals acquiring barren land for agricultural purposes [4]. Group 2: Exemptions for Organizations - Public rental housing management units are exempt from deed tax and stamp duty when purchasing housing for public rental purposes [5]. - Financial institutions and asset management companies are exempt from deed tax when receiving debt assets from August 1, 2023, to December 31, 2027 [5]. Group 3: Policy Duration - The exemptions for public rental housing and financial institutions are set to be effective until December 31, 2027 [5].

Group 1 - The article discusses the exemption of farmland occupation tax for schools and kindergartens that occupy agricultural land, as per government policy [5][6][7] - The specific range of tax exemption includes universities, middle schools, primary schools, vocational education schools, special education schools, and kindergartens approved by county-level or higher educational administrative departments [7][8] - The article references the relevant laws and regulations governing the farmland occupation tax, including the "Farmland Occupation Tax Law of the People's Republic of China" and its implementation measures [8] Group 2 - The article emphasizes that the exemption applies only to educational institutions approved by the appropriate government authorities [7] - It highlights the importance of understanding the legal framework surrounding tax exemptions for educational institutions to ensure compliance [8] - The article serves as a reminder for local authorities and stakeholders involved in the planning and construction of educational facilities on agricultural land [5][6]

Tax Incentives for Individual Businesses Operating Homestays - From January 1, 2023, to December 31, 2027, individual businesses with an annual taxable income not exceeding 2 million yuan can enjoy a 50% reduction in personal income tax [1] - Individual businesses can combine this new tax incentive with existing personal income tax benefits [1] - Small-scale taxpayers, small micro-profit enterprises, and individual businesses will also benefit from a 50% reduction in various taxes, including resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, stamp tax (excluding securities transaction stamp tax), cultivated land occupation tax, education fee surcharge, and local education surcharge during the same period [1] VAT Exemptions for Small-Scale Taxpayers - Small-scale taxpayers with monthly sales below 100,000 yuan are exempt from value-added tax (VAT) [1] - For small-scale taxpayers subject to a 3% VAT rate, the rate is reduced to 1% for taxable sales [1] Tax Policies Supporting Specific Groups - From January 1, 2023, to December 31, 2027, individuals from poverty alleviation backgrounds or those holding specific entrepreneurship certificates can deduct up to 24,000 yuan annually from their actual VAT, urban maintenance and construction tax, education fee surcharge, local education surcharge, and personal income tax for three years [3][4] - Similar tax deductions apply to self-employed veterans under the same time frame and conditions [4]

Group 1 - The article discusses the process of vehicle purchase tax declaration, highlighting the automatic retrieval of taxpayer vehicle information and eligibility for tax exemptions based on certificate and invoice data [4][5][8] - Taxpayers must confirm the accuracy of their vehicle declaration data and provide necessary information before submitting the declaration [5][7] - Upon successful declaration, taxpayers can immediately proceed to pay the tax due, with electronic proof of tax payment generated based on the tax amount [8][9] Group 2 - The article emphasizes the importance of accurate invoice details for tax compliance, stating that vague invoice descriptions cannot be used for tax deductions or credits [17][19] - It outlines the required contents of an invoice, including item names, amounts, and tax rates, which must reflect actual sales transactions [19][20] - The article warns against non-compliance in invoice issuance, stressing that invoices must be issued according to actual sales conditions and not based on buyer requests [20][22]

Core Viewpoint - The article discusses the new tax credit management measures that allow companies to recover lost credit points through timely tax payments, encouraging compliance and improving the overall tax credit system [4][7][19]. Tax Credit Recovery Mechanism - The new tax credit management measures introduce a gradual recovery mechanism, allowing companies to recover credit points based on the proportion of tax payments made and the timeliness of those payments [6][7]. - If a company corrects a credit deduction behavior within three days, it can automatically recover 100% of the lost points [4][7]. - The recovery standards have been adjusted to increase the recovery rates for late corrections, with a new scale that allows for 80%, 60%, and 40% recovery based on the timing of the correction [7][19]. Implementation of Tax Professional Service Management - The article outlines the significance of the upcoming "Tax Professional Service Management Measures," which will standardize the behavior of tax service providers and protect taxpayers' rights [19][20]. - The measures will apply to various tax service institutions, including tax firms, accounting firms, and tax consulting companies, ensuring they adhere to principles of independence, objectivity, and compliance with laws [20][21][23]. - The management measures will come into effect on May 1, 2025, and will cover a range of tax services, including tax filing, consulting, and specialized tax advisory services [25].

Group 1 - The article provides a detailed guide on how to set up the deduction of reduced expenses in the Individual Electronic Tax Bureau (withholding end) [4][5] - It emphasizes the importance of accurate taxpayer identity information to avoid issues in subsequent operations [5] - The article outlines the steps for modifying personnel information, including selecting whether to deduct reduced expenses during salary withholding [5][4] Group 2 - Instructions are given for taxpayers on how to report and modify corporate income tax clearance filings, including the need to submit within specific timeframes [13][17] - The article specifies that taxpayers must complete their corporate income tax settlement within 60 days of the clearance date [17] - It also mentions the process for canceling corporate income tax clearance filings and the conditions under which this can be done [18][20]

Core Points - The article discusses the launch of the "Medical Insurance Wallet" in Shanxi Province, which will be fully operational by August 2025, detailing its functionalities and usage [1][3]. Group 1: Opening the Medical Insurance Wallet - To open the wallet for oneself, users must log into the "National Medical Insurance Service Platform" APP and follow a series of steps including confirming usage and verifying the wallet location [4][6][7]. - For opening the wallet on behalf of family members, users must select a family member from a pre-bound account and confirm the wallet's usage location [8][9]. Group 2: Changing Usage Location - Users can change the wallet's usage location by accessing the personal information section in the APP and submitting the new location [10][13][14]. - A record of all changes made to the wallet's usage location can be viewed within the APP [15]. Group 3: Transferring Funds - The wallet allows for fund transfers, but both the sender and recipient must have the wallet function activated in their respective regions [16][22]. - Users must fill in recipient information and transfer amounts, followed by a verification step to complete the transfer [17][18][20]. Group 4: Usage Guidelines - The wallet can be used for various medical expenses, including self-paid costs at designated medical institutions and for personal insurance contributions [24][25]. - There are limits on the number of transfers and total amounts that can be transferred daily, with specific operational hours for transfers [22].