【12366热点速递】近期综合类业务常见问题热点答疑

Group 1 - The article discusses the employment guarantee fund for disabled individuals, clarifying that the number of employees refers to the average monthly count of employees who have signed a labor contract of one year or more with the employer [2] - It outlines the process for collecting and enjoying tax benefits for disabled employees through the natural person electronic tax bureau, including steps for information collection and tax declaration [3][4] - The article emphasizes the importance of accurate reporting and compliance with tax regulations to benefit from the employment guarantee fund and related tax incentives [20][22] Group 2 - It details the tax exemption policy for new energy vehicles, stating that vehicles purchased between January 1, 2024, and December 31, 2025, will be exempt from vehicle purchase tax, with a maximum exemption of 30,000 yuan per vehicle [20] - The article specifies that the tax reduction for new energy vehicles purchased between January 1, 2026, and December 31, 2027, will be halved, with a maximum reduction of 15,000 yuan per vehicle [20] - It highlights the criteria for vehicles to qualify as new energy vehicles, including compliance with technical requirements set by relevant authorities [20] Group 3 - The article introduces the "Silver-Tax Interaction" program aimed at facilitating financing for small and micro enterprises by sharing tax credit evaluation results with banks [26] - It outlines the loan application process, which includes submitting a financing request and signing an authorization for tax information inquiry [26] - The eligibility criteria for enterprises to participate in the program include maintaining a good tax credit rating and timely tax payments [27]