Group 1 - The article discusses the scope of vocational qualifications eligible for continued education tax deductions, referencing the "National Vocational Qualification Directory" published by the Human Resources and Social Security Department [8] - Taxpayers can check the qualification directory through the "State Council Client" mini-program on WeChat or Alipay, ensuring that the approval date on the certificate falls within the tax deduction year [8] Group 2 - Small-scale taxpayers with monthly sales below 100,000 yuan are exempt from value-added tax (VAT) according to the announcement by the Ministry of Finance and the State Taxation Administration [9] - Small-scale taxpayers are subject to a reduced VAT rate of 1% on taxable sales income that would normally be taxed at 3%, with this policy effective until December 31, 2027 [9][10]
@会计们，返聘退休人员时，薪资合规扣除这些风险点要注意！
蓝色柳林财税室·2026-03-29 01:12