岁末要“换岗”？办税人员信息变更看这里！

Group 1 - The article discusses the process for adding tax personnel in the electronic tax bureau, emphasizing the need for correct identity type selection as "tax personnel" [4] - It outlines the steps for reporting and changing tax-related information, including accessing the comprehensive information section and selecting change items [4] - The article highlights the importance of compliance with regulations regarding social insurance contributions for various types of employers, including the basis for declaring wages for social insurance in 2026 [13][15] Group 2 - It mentions that employers must use the employee's salary for the month of hiring as the basis for declaring social insurance contributions for new employees in 2026 [13] - The article states that if there are errors in the wage declaration process, employers may face penalties and must pay late fees for insufficient contributions [17] - It also clarifies that cash transportation subsidies provided to employees are subject to personal income tax and must be included in the taxable income [20]