11月12日下午，苏北农村秋高气爽，盐城市盐都区楼王镇郭杨村村民薛勇和妻子蔡霞正在田里忙着给小 麦打苗前封闭除草剂。10年前，薛勇通过土地流转承包了1500余亩农田，和妻子一起创办家庭农场，生 活慢慢好起来后，夫妻俩便开始盘算养老保障的事。"城里亲戚退休后每月能领到两三千元，而村里老 人养老金每月只有200多元。"通过了解他得知，原来城里亲戚参加的是企保，村里老人参加的是城乡居 保，而薛勇自己参加的也是城乡居保。 本报讯(记者黄红芳)省人社厅最新数据显示，截至今年三季度，全省企业职工基本养老保险(下称"企 保")参保及离退休人员总计3554万人，较"十三五"期末增加281.69万人；全省城乡居民养老保险(下 称"城乡居保")参保人数为2297万人，较"十三五"期末的2400.43万人减少103.43万人。这"一增一减"的背 后，是江苏发展水平提高后，百姓对更高层次社会保障的主动选择。 除了养老保险，薛勇还把城乡居民医保转成了城镇职工医保，"现在看病跟城里人待遇一样！"他掏出社 会保障卡晃了晃。"去年底做膝盖半月板囊肿手术花了1.5万元，医保报销加上个人账户上的扣款，自己 一分钱没掏。" 长期以来，我国企保参保 ...

Group 1 - The article discusses the tax implications of one-time compensation income received by employees upon termination of their labor contracts, specifically regarding personal income tax obligations [3][4]. - It states that if the one-time compensation income is within three times the local average annual salary, it is exempt from personal income tax [3]. - A calculation formula for taxable income is provided, detailing how to determine the taxable amount based on the applicable tax rate and quick deduction [3]. Group 2 - An example is given where an employee receives a one-time compensation of 150,000 yuan, while the local average annual salary is 80,000 yuan, leading to an exemption from personal income tax as the compensation is below the exemption threshold of 240,000 yuan [3][4].

Group 1 - The article discusses the common practice of fixed asset depreciation deduction in corporate finance, highlighting situations where depreciation cannot be deducted [2] - Fixed assets that cannot be depreciated include unused assets, assets leased through operating leases, and assets unrelated to business activities [3] - Specific assets such as land valued separately and cultural or artistic items held for investment purposes are also excluded from depreciation deductions [4] Group 2 - The tax basis for purchased fixed assets includes the purchase price, related taxes, and other expenses necessary to prepare the asset for its intended use [5] - For self-constructed fixed assets, the tax basis is determined by the expenses incurred before the completion settlement [6] - Assets acquired through donations or exchanges are valued at fair market value plus related taxes for tax basis purposes [8] Group 3 - Basic regulations for fixed asset depreciation state that depreciation should be calculated using the straight-line method and begins the month after the asset is put into use [9] - The minimum depreciation periods for various asset categories are specified, such as 20 years for buildings and 10 years for machinery [11]

Core Viewpoint - The article discusses the regulations and calculations related to individual income tax in China, emphasizing the importance of understanding the tax withholding process and the various deductions available to taxpayers [5][6][7]. Group 1: Tax Regulations - According to the "Implementation Rules of the Individual Income Tax Law of the People's Republic of China," wages and salaries include various forms of income such as bonuses and allowances [5]. - The State Taxation Administration mandates that withholding agents must calculate the tax payable using the cumulative withholding method and report it monthly [5][6]. Group 2: Tax Calculation - The formula for calculating the current period's tax withholding is provided, which includes cumulative income, deductions, and applicable tax rates [6]. - A tax withholding rate table is presented, detailing the applicable rates based on cumulative taxable income, ranging from 3% for income up to 36,000 yuan to 45% for income exceeding 960,000 yuan [6]. Group 3: Deductions - Cumulative deductions include standard deductions, special deductions for social insurance, and additional deductions for specific expenses such as education and medical costs [8][9]. - The article explains that for new employees, a standard deduction of 5,000 yuan per month can be applied for the first year of income [7]. Group 4: Taxpayer Responsibilities - Taxpayers are advised to use the personal income tax app to check their income and tax details, ensuring accuracy in their reported income and deductions [10][11]. - The article highlights common errors in income reporting and the process for taxpayers to appeal incorrect records [13][14].

Group 1 - The article discusses the annual comprehensive income tax settlement process for individuals with domestic income and the necessary steps for filing [4][7][10] - It provides instructions for individuals who have foreign income, indicating a need to switch the declaration type [10][20] - The article emphasizes the importance of checking past declaration records and offers options for correcting or voiding previous submissions [7][10][32] Group 2 - The article outlines the differences between employee medical insurance and urban-rural resident medical insurance, including participant eligibility and payment schedules [20][21][22] - It details the reimbursement ratios and the existence of personal accounts in employee medical insurance, contrasting it with urban-rural resident medical insurance which lacks personal accounts [22][23] - The article clarifies that individuals cannot simultaneously participate in both types of medical insurance and receive dual reimbursements [24][25] Group 3 - The article explains the revenue from the transfer of pollution discharge rights, including the methods of obtaining such rights and the associated fees [25][26][27] - It describes the payment standards and deadlines for pollution discharge rights, emphasizing the need for timely payments [27][28][31] - The article provides guidance on how to declare pollution discharge rights income and obtain payment certificates through the national electronic tax bureau [28][32][34]