新员工入职，这些涉税“贴心提示”和“省钱锦囊”请收好！

Group 1 - The article discusses the tax deduction process for employees who fail to report special additional deductions in a timely manner, allowing them to claim deductions during the annual tax reconciliation from March 1 to June 30 of the following year [3] - For new employees, particularly recent graduates, the cumulative deduction for individual income tax is calculated based on the number of months worked, with a specific example showing a total deduction of 45,000 yuan for a September salary of 7,000 yuan [3] - The article outlines tax incentives for companies hiring disabled individuals, stating that wages paid to disabled employees can be deducted at 100% when calculating taxable income, as per the relevant tax laws [3][4] Group 2 - The article mentions that small-scale taxpayers and micro-enterprises can enjoy additional tax relief under the "six taxes and two fees" reduction policy, which can be combined with other existing tax benefits [12] - It clarifies that the order of enjoying tax benefits allows for the "six taxes and two fees" reduction to be applied after other tax relief measures have been utilized [15] - The calculation basis for the "six taxes and two fees" reduction is the taxable amount after deducting any previously applicable tax reductions [19]