实操丨新电子税局操作申报残疾人就业保障金操作步骤

Core Viewpoint - The article discusses the procedures and requirements for the declaration and payment of the disability employment security fund, emphasizing the importance of accurate data submission by employers [2][3][4]. Summary by Sections Declaration Process - Employers must log into the new electronic tax bureau to declare the disability employment security fund, following specific steps outlined in the article [3][4]. - The declaration can be done through two methods: supplementary declaration and form-filling declaration [4][6]. Supplementary Declaration - The default entry for the declaration interface is set to supplementary declaration, which pre-fills data from the previous year's tax reports [5][7]. - Employers need to verify and confirm the accuracy of pre-filled data, including last year's average salary total and the number of employees [5][9][11]. Form-Filling Declaration - For those opting for form-filling, employers can manually enter and modify data regarding last year's total salary and employee count before submitting [6][7]. - The pre-filled data for employee count is sourced from the previous year's corporate income tax annual report [7][11]. Data Accuracy - The article highlights the importance of ensuring the accuracy of the reported data, as discrepancies can lead to issues with compliance [9][11][16]. - It explains the differences in data definitions between corporate income tax and disability employment security fund declarations, particularly regarding the inclusion of temporary or contracted workers [15][16]. Policy Changes - Recent policy updates aim to reduce the tax burden on enterprises and optimize the declaration process, including changes to the corporate income tax prepayment declaration [23][24]. - The article outlines specific adjustments in the declaration forms and requirements for export businesses, emphasizing clarity in reporting obligations [24][25][27]. Implementation Timeline - The new policies and forms will be implemented starting from October 1, 2025, with specific timelines for different types of enterprises [37].