【实用】关于新员工入职的相关涉税问答看过来~

Financial Regulations - Companies can allow employees to submit special additional deduction information in subsequent months if not submitted on time, without affecting the employees' eligibility for deductions [2] - If employees fail to submit deduction information throughout the tax year, they can claim deductions during the annual tax reconciliation period from March 1 to June 30 of the following year [2] - For new employees who are first-time job holders, the cumulative deduction for September's salary of 7,000 yuan is calculated as 5,000 yuan/month for 9 months, totaling 45,000 yuan, provided they have not received any salary prior to employment [2] Tax Incentives for Employment - Companies hiring disabled employees can deduct 100% of the wages paid to these employees from their taxable income, provided certain conditions are met, such as signing a labor contract for at least one year and paying required social insurance [3] - The conditions for tax incentives include ensuring that disabled employees are actually working and receiving at least the local minimum wage [3] Employee Training Expenses - Training expenses for employees can be fully deducted from corporate income tax if they do not exceed 8% of the total salary expenses; for example, if total salary expenses are 400,000 yuan, the deductible limit is 32,000 yuan, allowing the 10,000 yuan training expense to be fully deducted [4] - Companies are advised to comply with tax laws and regulations to ensure proper tax handling [4]