欢迎扫描下方二维码关注： QUESTION 1 财务 小王 申税小微，我公司本月招聘了一批新员工，但他们未能及时提交 专项附加扣除 信 息。请问是否可以下个月补报？ 申税 小微 可以的。扣缴义务人根据员工提交的专项附加扣除信息，按月计算并预扣预缴税 款。如果员工当月未能及时报送，可以在以后月份补报，由扣缴义务人在当年剩余月份 发放工资时补扣，不影响员工享受专项附加扣除。 QUESTION 2 财务 小王 如果员工在年度内一直未报送，我们该如何处理？ 申税 小微 如果员工在纳税年度内始终未向扣缴义务人报送，导致预扣预缴阶段未享受扣除， 员工本人可以在次年3月1日至6月30日内，通过办理个人所得税综合所得汇算清缴自行 申报享受。 QUESTION 3 财务 小王 另外，这批新员工中有首次参加工作的应届毕业生，他们9月份的工资为7000元， 请问累计减除费用应如何计算？ 申税 小微 对于符合"首次取得工资、薪金所得的居民个人"条件的员工，9月份计算个人所得 税时，累计减除费用按照5000元/月乘以9个月计算，即45,000元。请注意，此政策需确 保该员工在本纳税年度首月至入职前，未取得过工资、薪金所得或连续性劳务报 ...

Group 1: R&D Expense Deduction Policies - The R&D expense deduction policy applies to resident enterprises with sound accounting practices, excluding certain industries such as tobacco manufacturing, accommodation, and real estate [3] - Integrated circuit and industrial mother machine enterprises can deduct 120% of actual R&D expenses incurred from January 1, 2023, to December 31, 2027, if these expenses do not form intangible assets [4] - For R&D expenses that form intangible assets, these enterprises can amortize 220% of the cost of the intangible assets during the same period [4] Group 2: Other Enterprises - Other enterprises can deduct 100% of actual R&D expenses incurred from January 1, 2023, if these expenses do not form intangible assets [6] - For R&D expenses that form intangible assets, these enterprises can amortize 200% of the cost of the intangible assets starting January 1, 2023 [7] Group 3: Employment of Disabled Persons - Enterprises that employ disabled persons can deduct 100% of the wages paid to disabled employees when calculating taxable income, in addition to the actual wage deductions [9] Group 4: Basic Research Expenditure - From January 1, 2022, enterprises can deduct actual expenditures for basic research contributions to non-profit scientific research institutions, universities, and government natural science funds, with an additional 100% deduction allowed [12] Group 5: Policy References - The article references several key policies and announcements related to R&D expense deductions and tax incentives for employing disabled persons, including notices from the Ministry of Finance and the State Administration of Taxation [13]

Group 1 - The article emphasizes that employers must legally pay social insurance fees based on actual wages and cannot use minimum wage standards for contributions [4][6][8] - It states that employers are obligated to register employees for social insurance within 30 days of employment, regardless of whether a labor contract is signed [6][8] - The article highlights that the trial period is included in the labor contract duration, and employers must also pay social insurance during this period [8] Group 2 - The article discusses the tax benefits for companies that employ disabled individuals, including the ability to deduct wages paid to these employees from taxable income [16][19] - It outlines the necessary documentation that companies must retain to claim these tax benefits, such as proof of social insurance payments and employment contracts with disabled employees [20] - The article references specific tax regulations and guidelines that govern the application of these benefits [22][25]

Core Viewpoint - The article discusses the employment guarantee fund for disabled individuals in Guangdong Province, highlighting the benefits for companies that hire disabled workers, including exemptions from the fund and tax incentives [3][7]. Group 1: Employment Guarantee Fund - The employment guarantee fund is a financial obligation for organizations that do not meet the required employment ratio of disabled individuals, aimed at supporting their employment and living conditions [3]. - From January 1, 2020, to December 31, 2027, the required employment ratio for disabled individuals in Guangdong is set at 1.5% for companies with more than 30 employees [5][6]. Group 2: Exemptions and Calculations - Companies that meet the 1.5% employment ratio for disabled individuals are exempt from the employment guarantee fund [5]. - For companies with 30 or fewer employees, the fund is temporarily exempt [5]. - If the employment ratio is not met, the fund is calculated using the formula: (Total employees × 1.5% - Actual disabled employees) × Average salary × Tiered collection ratio [6][9]. Group 3: Tiered Reduction Policy - A tiered reduction policy is in place for the employment guarantee fund: - If the employment ratio is between 1% and 1.5%, the fund is collected at 50% [6]. - If the employment ratio is below 1%, the fund is collected at 90% [6]. Group 4: Tax Incentives - Companies hiring disabled individuals can also benefit from tax incentives, such as deducting 100% of the wages paid to disabled employees from their taxable income [7]. Group 5: Application Process - The application process for the employment guarantee fund is streamlined through a national electronic tax bureau, allowing for easy online submissions [8][10]. - Companies must complete an annual review by June 30 if they employ disabled individuals, and the payment period for the fund is from August to November each year [9].