山西：上年在职职工人数未超过30人，为什么申报时不能享受免征残疾人就业保障金优惠？

Group 1 - The core viewpoint of the article is the continuation of the exemption policy for the employment security fund for disabled persons, applicable to enterprises with 30 or fewer employees from January 1, 2023, to December 31, 2027 [2][4]. - Enterprises that meet the criteria will automatically benefit from the exemption if their current payable amount for non-disabled employment security fund is greater than zero [4]. - Non-enterprise taxpayers are not eligible for this exemption policy, but qualifying enterprises can enjoy a tiered reduction in the employment security fund for disabled persons [4][2]. Group 2 - Taxpayers can check their registration type and eligibility for the exemption through the electronic tax bureau system [3]. - The electronic tax bureau provides a unified platform for taxpayers to manage their tax-related information and verify their tax credit rating [11][15]. - The article emphasizes the importance of understanding the tax policies and utilizing the electronic tax bureau for efficient tax management [10][14].