欢迎扫描下方二维码关注： 市人社局市医保局市税务局 关于公布2024年度全市职工平均工资 及2025年度工资福利待遇标准 等有关问题的通知 津人社局发〔2025〕6号 各区人力资源和社会保障局、医疗保障局、税务局，各委办局（集团公司）人力资源部门，有关单位： 根据市政府《批转市劳动和社会保障局等五部门关于建立全市职工平均工资发布及工资保险福利待遇正常调整制度暂行办法 的通知》（津政发〔2008〕17号）规定，现就2024年度全市职工平均工资及2025年度工资福利待遇标准等有关问题通知如下： 一、职工平均工资 2024年度本市职工年平均工资为102480元，月平均工资为8540元 。 二、相关福利待遇 2025年度工伤保险和防暑降温费、高温津贴、中班津贴、夜班津贴等福利待遇标准，按本市职工月平均工资8540元计算，自 2025年1月1日起执行。具体标准见《2025年度相关待遇简表》。 三、缴纳社会保险费基数及有关标准 （一）用人单位及其职工缴纳职工基本养老、职工基本医疗（含生育保险）、失业、工伤保险费基数最低和最高标准分别为 5124元和25620元。 （二）无雇工的个体工商户和灵活就业人员缴纳基本养老保险费可 ...

Core Viewpoint - The article outlines the optimization and adjustment of personal housing property tax policies in Shanghai to better meet residents' housing needs and promote stable development in the real estate market [2][3]. Group 1: Eligibility for Tax Exemption - Eligible non-local residents include high-level talents and urgently needed talents in key industries who hold a Shanghai residence permit and work in the city, as well as homebuyers who have held a residence permit for over three years and work in Shanghai [4]. - For first-time homebuyers in Shanghai, property tax will be temporarily exempted if the new home is the family's first property [4]. - For second or additional homes, if the average housing area per family member does not exceed 60 square meters, the new home will also be exempt from property tax; if it exceeds 60 square meters, tax will be calculated on the excess area according to existing regulations [2][4]. Group 2: Tax Refunds for New Homebuyers - Homebuyers who hold a Shanghai residence permit for less than three years will initially pay property tax according to existing regulations, but can receive refunds for taxes paid on eligible properties once they meet the three-year requirement [3][4]. - The tax refund applies to both the first home and the portion of the second home that meets the area requirement during the residence permit holding period [4]. Group 3: Implementation Timeline - The new policies will take effect from January 1, 2025, and homebuyers can apply for tax refunds for any overpaid taxes after this date [5].

欢迎扫描下方二维码关注： 第802期 计算残疾人就业保障金时，哪些项目不计入在职职工人数和工资总额？ 答： 根据《残疾人就业保障金征收使用管理办法》（财税〔 2015〕72号）第八条，用人单位 在职职工 是指用人单位在编人员 依法与用人单位签订 1年以上（含1年）劳动合同（服务协议） 的人员，故 计算残疾人就业保障金 时，在职职工人数 不包括签订劳 合同 的人员。同理，在职职工工资总额 不包括 支付的 劳务报酬 。 解除劳动关系的补偿金不属于工资 ，也 不包括 在内。 推荐阅读 ✨ 财政部 国家税务总局 中国残疾人联合会关于印发《残疾人就业保障金征收使用管理办法》的通知（财税〔2015〕72号） 别别忘忘记记给给蓝蓝色色柳柳林林财财税税室室加加个个星星标标 ★ 来来源源｜｜海海南南税税务务 供稿：青岛税务 审核：青岛市税务局纳税服务和宣传中心 编发：青岛市税务局纳税服务和宣传中心 链接： 【小椰每日答】计算残疾人就业保障金时，哪些项目不计入在职职工人数和工资总额？ 来源海南税务，青岛税务 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 ...

欢迎扫描下方二维码关注： ②内容涉及国家秘密的手稿、印刷品、胶卷、照片、唱片、影片、录音带、录像带、激光视盘、计算机存储介质及其它物 品; ③珍贵文物及其它禁止出境的文物; 境外旅客看过来！在旅游购物之余，别忘了还有离境退税政策能让您省钱，接下来为您详细介绍。 离境退税 是指境外旅客在 离境口岸 离境时，对其在退税商店购买的退税物品退还增值税的政策。 境外旅客在提供"即买即退"服务的退税商店购买退税物品时，在签订协议书并办理信用卡预授权后，即可在该商店现场申领退 税。 除须符合现行离境退税相关规定外，境外旅客享受"即买即退"服务还应同时满足以下条件： 1. 本人持有可操作 预授权担保 的信用卡。 2. 境外旅客承诺在规定时限和指定口岸离境。 境外旅客 是指在我国境内连续居住不超过183天的外国人和港澳台同胞。 离境口岸 是指实施离境退税政策的地区正式对外开放并设有代理机构的口岸，包括航空口岸、水运口岸和陆地口岸。 退税物品 是指由境外旅客本人在退税商店购买且符合退税条件的个人物品，但不包括下列物品： 《中华人民共和国禁止、限制进出境物品表》所列的禁止、限制出境物品； ①列入禁止进境范围的所有物品; （1）禁止 ...

欢迎扫描下方二维码关注： 示:仅企业法定代表人、财务负责人可添加办 税员或开票员权限。 OTES (2)点击页面右上角的 【账户中心】。 (3)在【人员权限管理】列表内，找到并选择【添 加办税人员】选项。 | 添加办税人员 (4)按顺序填写需添加的人员姓名、身份证件 号码，在【身份类型】中下拉选择办税员或开票 员身份,选择人员权限和有效期限截止日期,确 认信息无误后，点击【确定】即可。 2.电子税务局APP操作流程 (1)企业法定代表人或财务负责人登录电子税 务局APP,首页点击【身份切换】选项，切换至需 添加办税人员的企业。 (2) 首页依次点击【我的】→【账户中心】→【人 员权限管理】选项。 t 1 = 盒] 之全信息留 ලැ 人员视频 l | 岛 个人体息管理 R MHANA No Bo BE B (3) 选择【添加办税人员】选项。 人员权限管理 ^ 添加办税人员 > > 待确认办税人员 现有办税人员 > (4) 依次录入所需添加的人员姓名、身份证件 号码信息,并根据企业需求选择身份类型、有 效期限和人员权限,确认信息无误后,点击【确 定】即可。 股份 100 505 270 00 305 36 3.办 ...

Core Viewpoint - The article discusses the tax credit restoration process for taxpayers who have been restored from a non-compliant status, indicating that they do not need to apply for tax credit restoration as it will be automatically evaluated by the tax authorities [6]. Group 1: Tax Credit Restoration - Taxpayers who have fulfilled their legal obligations and have had their non-compliant status lifted do not need to submit a tax credit restoration application [6]. - The tax authorities will automatically re-evaluate the tax credit levels for these taxpayers and their related entities [6]. - A system upgrade in May has enabled automatic restoration of tax credit status [6]. Group 2: Personal Income Tax Reporting - The process for reporting personal income tax through the individual electronic tax bureau includes several steps: collecting personnel information, updating special deductions, filling out relevant forms, and making tax payments if applicable [11]. - The steps involve submitting personnel information, collecting special deduction data, completing tax calculations, and submitting the tax return [11]. Group 3: Export Tax Refunds - Foreign trade enterprises can apply for export tax refunds on invoices that are partially used for exports and partially for domestic sales, provided they follow the correct procedures [13]. - The invoice must be certified for tax refund purposes, and the domestic sales portion must be documented with an "Export to Domestic Sales Certificate" [13]. - The article also explains the "immediate refund" service for overseas travelers, allowing them to receive a refund at the point of purchase under certain conditions [15][16].

Core Viewpoint - The article discusses the new "Tax Payment Credit Management Measures" which will be implemented starting July 1, 2025, allowing for the full restoration of credit points for certain minor violations if corrected within three days of occurrence [2][4]. Summary by Sections Tax Payment Credit Management Measures - The new measures enhance the ability to rectify minor credit violations, introducing a standard where correcting certain violations within three days allows for a 100% restoration of deducted points [2][6]. Example of Violation and Correction - An example is provided where Company A failed to declare stamp duty within the required 15 days. Upon realizing the mistake, they corrected it within three days, resulting in a restoration of their credit points from a deduction of 5 points to 0 points [4][6]. Types of Violations Eligible for Correction - The article lists various violations that can be corrected within three days for full credit restoration, including: - Failure to declare taxes on time - Failure to withhold and pay taxes on time - Failure to submit financial reports on time [5][6]. Correction Timeframes - The article outlines different timeframes for correcting violations: - Within 3 days: Full restoration of points - 3 to 30 days: Partial restoration - 30 to 90 days: Further reduced restoration - After 90 days: No restoration [6][7]. Special Provisions for Bankrupt Entities - For bankrupt restructured enterprises, the article states that they can apply for credit restoration under the same conditions as correcting within three days, without the need for a clean record prior to the application [7].

Core Viewpoint - The article introduces the "Electric Tax Classroom" section on the "Shaanxi Taxation" WeChat public account, aimed at addressing taxpayers' pain points and difficulties in daily tax handling, promoting the latest features of the national electronic tax bureau, and assisting taxpayers in efficiently managing their tax affairs while minimizing risks [1]. Summary by Relevant Sections Electronic Tax Bureau Functionality - The article provides a detailed guide on how to handle "Cross-Regional Tax Matters Feedback" through the electronic tax bureau, including specific steps for logging in and navigating the system [2][4]. - It outlines the login process for cross-regional tax matters, including selecting the appropriate business type and entering necessary identification information [4][5]. Operational Steps - After logging in, users can access the "Cross-Regional Tax Matters Feedback" interface, where they can select relevant tax matter management numbers and view associated contract details [5]. - The process includes querying prepayment tax information, selecting the relevant data, and submitting the feedback successfully, with confirmation provided upon completion [5][4]. Tax Policy and Benefits - The article mentions the VAT refund policy for general taxpayers engaged in resource recycling, effective from March 1, 2022, detailing the conditions under which taxpayers can apply for this policy [12]. - It specifies that taxpayers must meet certain criteria, including maintaining proper documentation and not being penalized for environmental or tax violations, to qualify for the VAT refund [16][18].

Core Viewpoint - The article discusses the VAT policy for software products in China, specifically the immediate refund policy for VAT exceeding 3% for general VAT taxpayers selling self-developed software products [1]. Group 1: Policy Subject - General VAT taxpayers selling self-developed software products can enjoy the immediate refund policy for VAT [3]. - Software products include computer software, information systems, and embedded software products [3]. - Imported software products that undergo localization can also benefit from this policy [3][6]. Group 2: Eligibility for the Policy - Only software products with a registration certificate from the software industry authority or a copyright registration certificate can enjoy the VAT refund policy [4]. - Embedded software sold with computer hardware must have separate cost accounting to qualify for the VAT refund [4][7]. - Simple localization, such as Chinese character processing, does not qualify for the VAT refund policy [6]. Group 3: Revenue and Tax Calculation - The calculation for the immediate refund of VAT is based on the formula: Immediate refund amount = Current VAT payable - Current sales amount × 3% [7]. - For embedded software, the sales amount must be calculated separately from the hardware sales amount to determine the VAT refund [7]. - The method for allocating input tax must be reported to the tax authority and cannot be changed within a year [7].

Core Viewpoint - The notification aims to standardize the evaluation of intellectual property (IP) assets, enhance the management of IP asset evaluation, and promote the effective utilization and protection of IP assets in China [3][4]. Group 1: Role of Asset Evaluation in IP - Asset evaluation plays a crucial role in determining the value of IP, which is essential for its operation and transformation. It should facilitate the orderly flow and optimal allocation of IP resources throughout the entire chain of creation, utilization, protection, management, and service [3]. - The evaluation process must comply with relevant laws and regulations, and parties involved can voluntarily commission evaluation institutions for IP asset evaluations [3]. Group 2: Standardization of IP Asset Evaluation Practices - Evaluation institutions must possess the necessary professional competence, quality control, and risk management capabilities when conducting IP asset evaluations [4]. - Institutions are required to adhere strictly to laws and evaluation standards, ensuring independent, objective, and fair assessments without preset values influencing the outcomes [4]. - There is an emphasis on the education and training of professionals in IP asset evaluation to enhance service quality and reduce the financial burden on enterprises [4][5]. Group 3: Supervision and Self-Regulation of IP Asset Evaluation - Relevant authorities, including the Ministry of Finance and the National Intellectual Property Administration, will guide and regulate IP asset evaluation, establishing a collaborative mechanism for effective oversight [6]. - The establishment of a transparent and efficient data service platform for IP asset evaluation is encouraged, along with the monitoring of significant and unusual evaluation reports [6]. Group 4: Responsibilities of Stakeholders in IP Asset Evaluation - All parties involved, including evaluation institutions, clients, and financial institutions, must conduct evaluations in compliance with laws and regulations to foster a healthy market environment [7]. - Clients are responsible for providing accurate information necessary for evaluations and must not interfere with the evaluation results [7]. - Financial institutions should consider the relationship between loan amounts and evaluation values when utilizing evaluation results for IP pledge financing [7].