【涨知识】女职工休产假期间，公司是否应该为其缴纳社保？

Group 1 - The article discusses the continuation and optimization of the vehicle purchase tax exemption policy for new energy vehicles, which will be halved for purchases made between January 1, 2026, and December 31, 2027, with a maximum tax reduction of 15,000 yuan per vehicle [9][11]. - New energy vehicles eligible for the tax exemption include pure electric vehicles, plug-in hybrid vehicles (including range-extended vehicles), and fuel cell vehicles, as defined by the Ministry of Industry and Information Technology in conjunction with the Ministry of Finance and the State Taxation Administration [9][11]. - The article outlines the criteria for new energy passenger vehicles, which are primarily designed for transporting passengers and their luggage, and specifies that the technical requirements for these vehicles will be updated based on technological advancements and changes in vehicle models [9][11]. Group 2 - The article highlights the preferential policies for the employment security fund for disabled individuals, which will be implemented from January 1, 2023, to December 31, 2027, allowing companies that employ disabled individuals at a rate of 1% or more to pay only 50% of the required contribution [12][13]. - Small and micro enterprises with 30 or fewer employees will continue to be exempt from paying the employment security fund for disabled individuals during the same period [12][13].