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城乡污水集中处理、生活垃圾集中处理场所免征环境保护税政策
蓝色柳林财税室· 2025-12-30 01:35
Group 1 - The article discusses the exemption of environmental protection tax for entities that do not exceed national and local emission standards, while those that exceed these standards are required to pay the tax [3] - It defines urban and rural sewage treatment facilities as places providing public sewage treatment services, excluding those serving industrial zones or self-built facilities by enterprises [3] - The article specifies that life waste treatment facilities include legally established incineration power plants, landfills, and composting plants [3] Group 2 - Taxpayers must ensure that the concentration of taxable air and water pollutants from any discharge point does not exceed the established pollution discharge standards to qualify for tax reductions [3] - Taxpayers seeking tax exemptions based on monitoring data must obtain data from the current month; if no data is available, the exemption will not be granted [3]
未成年人可以申领社保卡吗?
蓝色柳林财税室· 2025-12-29 10:07
Group 1 - Minors can apply for social security cards, with parents able to apply for newborns during the initial health insurance registration process, streamlining the process in many regions [2] - Applications can also be made later through local social security card service agencies, online platforms, schools, or banks authorized by human resources departments [2] Group 2 - There are no fees for the first application of a social security card [4] - Replacement or reissuance of cards may incur fees based on local standards, with some regions waiving these fees [5] Group 3 - It is possible to obtain only an electronic social security card without a physical card, as the electronic version corresponds to the physical card and shares the same functions [6][7] - The conditions for obtaining an electronic card include already having a physical card that is not canceled [8] Group 4 - The social security card serves multiple functions, including medical settlement, identity verification, information recording, and self-service inquiries [9] - The card's financial functions allow for payment of social insurance fees, receipt of benefits, and can be used like a regular bank card for cash deposits, transfers, and purchases [11] Group 5 - Activation of the financial function of the social security card requires the holder to present valid identification and the card at the designated bank [12] - Many regions have integrated the activation of both social and financial functions at social security service bank windows for efficiency [13]