欢迎扫描下方二维码关注： 在一个纳税年度内，员工如果没有 及时将专项附加扣除信息报送给扣缴义 务人,以致在扣缴义务人预扣预缴工 资、薪金所得税时未享受扣除的,员工 可以在次年3月1日至6月30日内,向汇 缴地主管税务机关进行汇算清缴申报时 办理扣除。 这批新员工里面有首次参加工作的应 届毕业生,9月份工资是7000元,累 t除费用是按多少计算? 若新员工属于"首次取得工资薪金的 居民个人",9月计算个税时,累计减除 费用按照9个月计算,即5000×9=45000。 (注意：该应届毕业生需满足"在今年毕业 前自纳税年度首月起至新入职时，没有取得过工 资、薪金所得或者连续性劳务报酬所得的居民个 人"条件,在入职新单位前取得过工资、薪金所 得或者按照累计预扣法预扣预缴过连续性劳务报 酬所得个人所得税的纳税人不包括在内。) 企业招聘了2个残疾人,在企业所得 税方面有什么优惠吗? 一、根据《中华人民共和国企业所得税 法》（中华人民共和国主席令第63号） 第三十条规定:"企业的下列支出,可 以在计算应纳税所得额时加计扣除: ....... (二) 安置残疾人员及国家鼓励安置 的其他就业人员所支付的工资。" 二、根据《中华 ...

欢迎扫描下方二维码关注： | 增值税及附加税费申报表 | (小规模纳税人适用) | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | 纳税人识别号(统一社会信用代码): | 纳税人名称: | 金额单位:元(列至角分) | | | | | | | 税款所属期: | 年月 日至 | 年月日 | 填表日期: | 年月日 | 本期数 | 本年累计 | 栏次 | | 项目 | 服务,不稳产 | 服务、不动产和无形资产 增级药务 | 货物及劳务 | 新发展资产 | | | | | 9=10 | . | +11+ | (四) 免税销售额 | 12 | 甘税依 | | | | 其中:小微企业免费 | 10 | 企业纳税人填写 | 销售额 | | | | | | 个体工商户和其他个人填写 | 11 | 未达起征点销售额 | 其他免税销售额 | 12 | | | | | | 15 | 本朋应纳税额 | | | | | | | 本期应纳税额减 | 16 | 征题 | | | | | | | 17 | 本詞免赖領 | 其中:小微企业免 | 1 | 第18栏 ...

欢迎扫描下方二维码关注： 2023年第12号）规定：自2023年1月1日 至2027年12月31日,对增值税小规模纳 税人、小型微利企业和个体工商户减半征 收资源税(不含水资源税)、城市维护建 设税、房产税、城镇土地使用税、印花税 (不含证券交易印花税）、耕地占用税和 教育费附加、地方教育附加。 小型微利企业的判定以企业所得税年 度汇算清缴结果为准。企业办理汇算清缴 后确定是小型微利企业的,可自办理汇算 清缴当年的7月1日至次年6月30日享受"六 税两费"减免优惠。企业已经不属于小型 微利企业的,应及时停止申报享受"六税 两费"减免优惠。但如果企业属于增值税 小规模纳税人,仍然可以申报享受"六税 两费"减免优惠。 | | 三大学院院 | | --- | --- | | 信号 行号 | 减免优惠的时间段 | | 2023 | 2024.07.01-2025.06.30 | | 2024 | 2025.07.01-2026.06.30 | | 2025 | 2026.07.01-2027.06.30 | | 2026 | 2027.07.01-2027.12.31 | 我公司是2025年6月新设立的企业, 登记为 ...

欢迎扫描下方二维码关注： 近日， 人力资源社会保障厅、财政厅、省医保局、四川省税务局印发《关于公布2025年度全省社会保险缴费基数上下限 具体标准等参数的通知》（川人社办发〔2025〕39号） ，公布了全省职工基本养老保险（含企业职工基本养老保险和机关事 业单位工作人员养老保险）、失业保险、工伤保险缴费基数上下限具体标准等参数。 2025年度全省职工基本养老保险、失业保险和工伤保险缴费基数上限为22938元/月，下限为4588元/月。 职工基本医疗保 险（含生育保险）缴费基数由各统筹区确定 。税务机关根据新公布的年度缴费基数上下限开展基数调整补差工作，需要补缴 社保费的用人单位应及时完成补缴。 用人单位应于每月25日前向税务部门申报月度缴费工资并缴纳社保费。若职工人数及缴费工资与上月相比无变化，无需重 新进行月度缴费工资申报，可直接在社保费管理客户端或电子税务局缴费。 根据《纳税缴费信用管理办法》有关规定，逾期申报、缴费将影响纳税缴费信用评价结果。 用人单位可通过 社保费管理客户端、电子税务局线上办理 ，也可到当地 办税服务厅或政务服务中心税务窗口办理 。 今天来看：通过电子税务局办理↓ 操 作 步 骤 1 ...

欢迎扫描下方二维码关注： 国家税务总局陕西省税务局 关于 2025 年度 职工基本养老保险费 失业保险费 工伤保险费 缴费基数上下限调整的通告 2025年第13号 根据 《 陕西省人力资源和社会保障厅 陕西省财 政厅 国家税务总局陕西省税务局关于 明确 202 5 年度职工基本养老保险 失 业保险 工伤保 险缴费基数相关参数的通知》（陕人社函〔 202 5 〕 424 号） 相关要求，现将全省 职工基本养老保险费 、 失业 保险 费 、 工伤保险费缴费基 数调整有关 情况 通告如下： 一、调整范围以及口径 （一）调整范围： 在我省参加 职工基本养老保险、失业保险、工伤保险的用人单位及其正常参保的在职职工。 （二） 调整 口径 ： 缴费基数 上限标准 由 22795 元 / 月 调整为 23250 元 / 月 , 下限标准 由 4559 元 / 月 调整为 46 50 元 / 月 。 二、调整方式 自 202 5 年 10 月 1日起，税务征缴系统启用202 5 年度 缴费基数上下限标准， 自动生成补差数据， 用人单位无需 申请和 操作。 三、注意事项 （ 一 ）缴费基数上下限 标准 调整后，税务征缴系统将依据 ...

Group 1 - The core concept of part-time employment is defined as a work arrangement where employees are primarily compensated on an hourly basis, with an average daily working time not exceeding four hours and a cumulative weekly working time not exceeding twenty-four hours [1] - Part-time employees are allowed to enter into labor contracts with one or more employers, provided that the later contracts do not affect the performance of earlier contracts [3] - It is important to note that part-time employment contracts cannot include a probation period [4] Group 2 - Either party in a part-time employment relationship can terminate the employment at any time without the obligation for the employer to provide economic compensation [5] - Oral agreements are permissible in part-time employment, but it is advisable to retain relevant documentation from the initial agreement [5] - The payment cycle for part-time labor remuneration must not exceed fifteen days, and the hourly wage must not be lower than the minimum wage set by the local government [5] Group 3 - Employees working part-time for multiple employers can participate in separate work injury insurance for each employer, as mandated by the relevant social insurance regulations [7] - In cases of work-related injuries, the employer where the employee was working at the time of the injury is responsible for the work injury insurance obligations [7]

Group 1 - The article discusses common mistakes related to VAT rates, particularly in services that may seem similar but are taxed differently [3][8][10] - It clarifies that renovation services provided by property service companies are classified as "construction services" and are subject to a VAT rate of 9% [7][8] - Maintenance services for elevators are categorized under "other modern services" with a VAT rate of 6%, while plant maintenance services fall under "other life services" also at 6% [8] Group 2 - The article explains that ticket refund fees charged to customers are taxed as "transportation services" at a VAT rate of 9% if the ticket was sold but not consumed [10][12] - It states that renting construction equipment is taxed as "tangible asset leasing services" at a VAT rate of 13%, while renting with operators is classified as "construction services" at 9% [14] - The article emphasizes the importance of understanding the distinctions in VAT classifications to avoid errors in tax reporting [19][22]

Core Viewpoint - The article provides a detailed guide on how to terminate a service agreement between tax service institutions and their clients through the national unified electronic tax bureau in Shenzhen, emphasizing the operational steps involved in the process [3][4][5]. Group 1: Service Agreement Termination Process - Tax service institutions must log in as a business entity to initiate the termination process [3]. - After logging in, they should navigate to the "Tax Handling" section and select "Tax Service - Tax Service Institution Management" [4]. - Within the "Tax Service Institution Management" interface, they can manage agreement details by clicking on the "Agreement Element Information" card [5]. Group 2: Common Questions and Answers - Tax service refers to professional services that provide tax-related assistance, such as tax representation, based on client engagement [6]. - If a tax service institution's personnel information matches that of the client, it will trigger a prompt during information entry, as the service personnel must not share identities with the client's tax handlers [6]. - Clients can confirm their tax service institutions by logging into the electronic tax bureau and following the path to "My Agency" under "Tax Handling" to review and confirm pending agencies [7].

Core Viewpoint - The article discusses the implementation of the "Land Occupation Tax Law" in China, which aims to regulate land use, enhance land management, and protect arable land, effective from September 1, 2019 [2]. PART.01 Tax Reduction Standards - The tax for occupying arable land for transportation facilities such as railways, highways, airports, ports, waterways, and water conservancy projects is reduced to 2 yuan per square meter [2]. PART.02 Tax Reduction Scope - The tax reduction applies to specific types of transportation facilities, including: - Railways: Excludes dedicated railways and specific structures [5]. - Highways: Includes approved national, provincial, county, and rural roads [5]. - Airports: Limited to approved civil airports for aircraft operations [5]. - Ports: Applies to approved ports for ship access and cargo handling [5]. - Waterways: Covers safe navigation channels in various water bodies [5]. - Water Conservancy Projects: Includes approved projects for flood control, irrigation, and water resource protection [5]. PART.03 Enjoyment Method - Taxpayers must self-assess eligibility for tax reductions, submit applications, and retain relevant documentation for verification [6]. PART.04 Change of Land Use - If the land use changes and no longer qualifies for tax reduction, taxpayers must pay the applicable tax based on the local rate, with obligations arising on the date of change [7]. PART.05 Policy Basis - The article clarifies that facilities like service areas along highways do not qualify for the reduced tax rate of 2 yuan per square meter [9].

Core Viewpoint - The article discusses tax reduction policies for companies hiring self-employed veterans, detailing the specific tax benefits and how to calculate them [4]. Tax Reduction Policies - From January 1, 2023, to December 31, 2027, companies hiring self-employed veterans can receive a tax reduction for three years, provided they sign a labor contract for at least one year and pay social insurance [4]. - The standard deduction is set at 6,000 yuan per person per year, with a maximum increase of 50%, allowing local governments to adjust the amount based on regional conditions [4]. Calculation Example - A company employing veterans can calculate the tax reduction based on the number of months worked in the year. For example, if a veteran worked for one month, the deduction for June would be calculated as follows: - Deduction = (1 month / 12) * 9,000 yuan * 20 = 15,000 yuan [4]. - The company can deduct this amount from various taxes, including VAT, urban maintenance and construction tax, education fees, and corporate income tax [4]. Tax Filing Instructions - The article provides a step-by-step guide on filling out the VAT and additional tax declaration forms, including selecting the tax reduction code, entering the initial balance, current amounts, and actual deductions [4].