Group 1 - The article discusses various government policies and subsidies aimed at promoting employment and entrepreneurship among recent college graduates [2][4][5] - It highlights specific subsidies available for graduates who obtain vocational qualifications, including skill evaluation subsidies and social insurance subsidies [4][5] - The article emphasizes the importance of these subsidies for graduates who are unemployed within two years of leaving school, detailing the financial support they can receive [4][5] Group 2 - The article outlines a one-time job-seeking subsidy for graduates from low-income families and those facing employment challenges [5] - It also mentions a one-time entrepreneurship subsidy for graduates who start small businesses or individual operations within two years of graduation [5] - The standards for these subsidies are determined by local governments based on their specific circumstances [4][5]

Group 1 - The article provides a detailed guide on the online declaration and payment process for non-tax revenue in Hangzhou, emphasizing the steps involved in submitting tax declarations and making payments [1][7][10]. - It outlines the necessary paths for submitting declarations, including selecting the appropriate fee type and confirming payment deadlines [8][11][12]. - The article mentions the importance of verifying information before submission and the option to pay through various methods, including third-party agreements [14][15]. Group 2 - The article highlights the process for obtaining the Central Non-Tax Revenue Unified Invoice after completing the payment, detailing the steps to query and issue the invoice [16]. - It discusses the implications for small and micro enterprises transitioning from small-scale to general taxpayers, particularly regarding the "Six Taxes and Two Fees" policy and the need for accurate reporting during this transition [21][22]. - The article addresses common misconceptions related to stamp tax, indicating that it is a frequently encountered tax type in business operations and emphasizing the importance of correct tax handling to avoid errors [24].

Core Viewpoint - The article discusses the establishment of labor relations without a written labor contract, emphasizing that certain conditions can still validate the existence of such a relationship. Group 1: Conditions for Establishing Labor Relations - Labor relations are established when both the employer and the employee meet the legal qualifications as per laws and regulations [1] - The employer's labor rules apply to the employee, and the employee is managed by the employer while performing paid labor [2] - The labor provided by the employee is part of the employer's business operations [2] Group 2: Evidence for Labor Relations Without a Contract - Various documents can serve as evidence of labor relations, including payroll records, social insurance payment records, identity certificates issued by the employer, recruitment forms, attendance records, and testimonies from other employees [4] - The employer bears the burden of proof for certain types of evidence, specifically payroll records, recruitment forms, and attendance records [4] Group 3: Signing Written Labor Contracts - According to the Labor Contract Law, if a labor relationship is established without a written contract, a written contract must be signed within one month from the start of employment [5] - If the employer fails to sign a written contract within one month but less than a year, they must pay the employee double wages for each month without a contract and must sign a written contract [7] - If the employer does not sign a written contract for over a year, they must pay double wages for the months without a contract and are deemed to have established an indefinite labor contract from the one-year mark, requiring immediate signing of a written contract [8]

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 VAT preferential policy for second-hand car dealers, detailing the reduced VAT rate and the necessary procedures for tax declaration [2][5]. Group 1: VAT Policy for Second-Hand Car Dealers - From May 1, 2020, to December 31, 2027, second-hand car dealers can apply a reduced VAT rate of 0.5% instead of the standard 3% on the sale of second-hand cars [2]. - Second-hand cars are defined as vehicles that have completed registration and are sold before reaching the mandatory scrapping standard, with specific regulations outlined by the State Council [2]. Group 2: Sales Calculation and Invoicing - The sales amount for VAT calculation is determined by the formula: Sales Amount = Tax-Inclusive Sales Amount / (1 + 0.5%) [3]. - Dealers must issue a unified invoice for second-hand car sales, and if the buyer requests a special VAT invoice, it should also reflect the 0.5% VAT rate [3][4]. Group 3: Tax Declaration Procedures - General taxpayers must report the sales amount under the section for "3% tax rate goods and processing services" in the VAT declaration form, and the corresponding VAT reduction should be calculated at 2.5% of the sales amount [6]. - Small-scale taxpayers should report the sales amount in the section for "VAT-exempt sales amount (3% tax rate)" in their applicable VAT declaration form, with the VAT reduction also calculated at 2.5% [7]. Group 4: Policy References - The article references several official announcements regarding VAT policies for second-hand car sales, including the 2020 and 2023 announcements from the Ministry of Finance and the State Taxation Administration [9].