Core Viewpoint - The article discusses the procedures and requirements for the declaration and payment of the disability employment security fund, emphasizing the importance of accurate data submission by employers [2][3][4]. Summary by Sections Declaration Process - Employers must log into the new electronic tax bureau to declare the disability employment security fund, following specific steps outlined in the article [3][4]. - The declaration can be done through two methods: supplementary declaration and form-filling declaration [4][6]. Supplementary Declaration - The default entry for the declaration interface is set to supplementary declaration, which pre-fills data from the previous year's tax reports [5][7]. - Employers need to verify and confirm the accuracy of pre-filled data, including last year's average salary total and the number of employees [5][9][11]. Form-Filling Declaration - For those opting for form-filling, employers can manually enter and modify data regarding last year's total salary and employee count before submitting [6][7]. - The pre-filled data for employee count is sourced from the previous year's corporate income tax annual report [7][11]. Data Accuracy - The article highlights the importance of ensuring the accuracy of the reported data, as discrepancies can lead to issues with compliance [9][11][16]. - It explains the differences in data definitions between corporate income tax and disability employment security fund declarations, particularly regarding the inclusion of temporary or contracted workers [15][16]. Policy Changes - Recent policy updates aim to reduce the tax burden on enterprises and optimize the declaration process, including changes to the corporate income tax prepayment declaration [23][24]. - The article outlines specific adjustments in the declaration forms and requirements for export businesses, emphasizing clarity in reporting obligations [24][25][27]. Implementation Timeline - The new policies and forms will be implemented starting from October 1, 2025, with specific timelines for different types of enterprises [37].

Group 1: Tax Benefits for Self-Employed Veterans - From January 1, 2023, to December 31, 2027, self-employed veterans can deduct up to 20,000 yuan annually from their actual tax liabilities for a period of 36 months after registering as individual business operators [3] - In Guangdong Province, the deduction limit is set at 24,000 yuan per year [3] - For example, if a veteran in Guangdong has a total tax liability of 18,000 yuan, the policy allows for a full exemption [3] Group 2: Tax Incentives for Employers Hiring Veterans - Employers hiring self-employed veterans and signing labor contracts for over one year can receive a tax deduction of up to 6,000 yuan per veteran per year, with a maximum increase of 50% based on local government regulations [5] - In Guangdong, the deduction standard is 9,000 yuan per veteran per year [6] - For instance, if a factory hires 10 veterans, it can reduce its tax liability by up to 90,000 yuan annually [7]

Tax Benefits for Educational Institutions - Educational institutions funded by the state and various types of schools, nurseries, and kindergartens are exempt from property tax and urban land use tax for self-used properties and land [3] - Non-profit schools and social welfare institutions are exempt from deed tax for land and property used for office, teaching, and research purposes [3] VAT Exemption for Educational Services - Schools engaged in formal education are exempt from value-added tax (VAT) for educational services provided to enrolled students, including tuition, accommodation, and related fees [3] Agricultural Tax Incentives - Enterprises engaged in the cultivation of vegetables, grains, and other specified crops are exempt from corporate income tax [18] - Enterprises involved in the cultivation of flowers, tea, and other beverage crops are subject to a reduced corporate income tax rate [20] Conditions for Tax Benefits - Enterprises must meet specific criteria to qualify for tax exemptions, including having the necessary qualifications and documentation for agricultural activities [21][25] - Certain activities, such as trading purchased agricultural products, do not qualify for tax benefits [27]

Core Viewpoint - The article provides a detailed guide on how to declare and pay the employment security fund for disabled individuals in Ningbo City, emphasizing the importance of accurate data submission and the use of the electronic tax bureau for the process [1][3][4]. Summary by Sections Declaration Process - The declaration period for the employment security fund for disabled individuals starts on September 1 each year, with the current focus on the 2024 payment period [1]. - Employers must first conduct an annual review with the local disabled persons' federation before proceeding with the declaration [3]. - There are two methods for declaration: supplementary declaration and form-filling declaration [4]. Supplementary Declaration - The system pre-fills the previous year's total salary and employee count based on the 2024 corporate income tax annual report data [4]. - Employers can modify the pre-filled data if necessary, ensuring accuracy before submission [5]. Form-Filling Declaration - Employers can access the form-filling page by clicking on the designated area on the website [4]. - The system will prompt reminders if the total salary or employee count is not greater than zero or if the salary is below the local minimum wage standard [5]. Submission Confirmation - After verifying the information, employers can submit the declaration and later view, download, or print the submitted information [5].

Core Viewpoint - The article provides detailed instructions for employers on how to report the employment of disabled individuals for the year 2024, emphasizing the importance of accurate data submission and compliance with local regulations [3][4][6]. Group 1: Reporting Process - Employers must first conduct an annual review with local disability organizations before submitting their reports [3]. - The reporting system defaults to a supplementary reporting mode, pre-filling data from the previous year's tax report, including total wages and number of employees [4]. - If the pre-filled data is incorrect, employers can manually adjust the figures for "number of employees" and "total wages" to ensure accuracy [4][6]. Group 2: Data Requirements - The system will automatically determine applicable exemptions and calculate the amounts due, including "current payable amount," "current exemption amount," and "current payable (refundable) amount" based on the entered data [4]. - Employers are reminded that the number of employees and total wages must be greater than zero, and total wages must meet or exceed local minimum wage standards [8]. Group 3: Submission and Confirmation - After filling in the required fields, employers must confirm the accuracy of their data before submitting the report [9]. - Once the submission is successful, employers can view and download the report in PDF format [11].

Group 1 - The article discusses the policies regarding the collection of employment security funds for disabled individuals in Guangdong Province, which will continue until December 31, 2025 [2] - The collection standards include a tiered reduction and exemption policy, where companies employing disabled individuals at a rate of 1% or more but less than 1.5% will pay 50% of the required fee, while those below 1% will pay 90% [2] - Companies with fewer than 30 employees will continue to be exempt from the security fund from January 1, 2023, to December 31, 2027 [2] Group 2 - The article outlines the process for declaring the employment security fund through the electronic tax bureau, including logging in and filling out necessary information [2] - The system will automatically pre-fill the number of disabled employees from the previous year, and companies must accurately input their total wage expenses and employee count [2] - After confirming the calculated fee, companies can submit their declaration and proceed to payment [2]

Group 1 - The article provides a detailed guide on how to declare and pay the employment security fund for disabled individuals through the electronic tax bureau [4][5][6] - It emphasizes that the declaration must be made annually between July 1 and October 31 for the previous year's employment security fund [4] - Two methods for declaration are outlined: the supplementary method and the form-filling method, with the supplementary method being the default option [5][8] Group 2 - In the supplementary method, users need to input the total salary of employees from the previous year and confirm or modify the number of employees, after which the system will automatically calculate any applicable fee reductions [5][9] - After successful declaration, users can either pay immediately or check their declaration information later [6][10] - The form-filling method requires users to manually enter the same information as in the supplementary method, followed by submission [8][9] Group 3 - Users can check their submitted declaration forms through the query module after completing the declaration [11] - The article includes various links to related topics and services available through the electronic tax bureau, indicating a comprehensive resource for tax-related inquiries [13]