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单用途商业预付卡
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实习期和试用期有哪些区别?
蓝色柳林财税室· 2026-01-02 09:29
Group 1 - The core concept of the article is to clarify the differences between the probation period and the internship period, emphasizing that the probation period is a mutual assessment period agreed upon by both the employer and the employee, lasting no more than six months [2][4]. - The purpose of the probation period is primarily for the employer to assess the employee's suitability for the role, while the internship period is aimed at students to familiarize themselves with professional work and enhance their skills [4][5]. - The identity of the parties involved differs: individuals in a probation period are employees, whereas those in an internship are generally students [6]. Group 2 - The nature of the probation period is that it is a trial phase after hiring, governed by labor laws, while the internship is considered a social practice activity that does not establish an employment relationship [8]. - According to the Labor Contract Law, the salary during the probation period must not be less than 80% of the minimum wage for the same position in the company or the agreed salary in the labor contract, and it must also meet the local minimum wage standards [10]. - Termination of the labor contract during the probation period has specific conditions: the employee can terminate the contract with three days' notice, while the employer can only terminate it under certain circumstances as outlined in the Labor Contract Law [12][13].
购买单用途商业预付卡,可以索取增值税专用发票抵扣进项税额吗?
蓝色柳林财税室· 2025-08-18 08:56
Group 1 - The article discusses the inability to request a special VAT invoice when purchasing supermarket prepaid cards for employee benefits, as these cards are classified as single-purpose commercial prepaid cards [2][5]. - According to the regulations, the issuing or selling entity of single-purpose cards is not required to pay VAT when selling these cards or receiving prepayments for recharges [2][5]. - The purchasing entity can only obtain a general VAT invoice, and the input tax related to these expenses cannot be deducted [5]. Group 2 - A single-purpose card is defined as a prepaid voucher issued by the card-issuing enterprise, which can only be redeemed for goods or services within the same enterprise, its group, or the same brand franchise system [3]. - The card-issuing enterprise is the entity that issues single-purpose cards according to national regulations [4]. - The selling enterprise is designated by the group or brand issuing enterprise to handle sales, recharges, loss reporting, card exchanges, and refunds related to single-purpose cards [5].