上海市财政局 国家税务总局上海市税务局 关于本市实施残疾、孤老人员和烈属所得个人所得税减征政策的通知 沪财发〔2025〕10号 欢迎扫描下方二维码关注： 各区财政局、市财政监督局，国家税务总局上海市各区税务局、各税务分局、各稽查局： 根据《中华人民共和国个人所得税法》有关规定，经市政府同意，现对本市残疾、孤老人员和烈属（以下简称"残孤烈人员"）所得减征个人 所得税的有关问题明确如下： 一、 本市残孤烈人员取得 综合所得 和经营所得，在一个纳税年度内，全年减征个人所得税的税款以10500元为限额；不足10500元的，据 实减征。 凡按照国家有关法律法规界定为残孤烈人员，取得相关职能部门核发的有效证件或证明的个人均可享受上述优惠政策。 二、 残孤烈人员同时符合两种以上身份的，选择其中一种身份享受减征优惠，不能重复享受。残孤烈人员一个纳税年度内同时取得综合所得 和经营所得的，选择一个所得类别享受减征税收优惠，两类所得不重复享受 。 三、本通知自2026年1月1日起至2028年12月31日止执行。 上海市财政局 国家税务总局上海市税务局 2025年12月30日 链接： 【政策】关于本市实施残疾、孤老人员和烈属所得个人 ...

欢迎扫描下方二维码关注： 各行业工伤风险类别对应的全国工伤保险行业基准 费率为：一类至八类分别控制在该行业用人单位职 工工资总额的0.2%、0.4%、0.7%、0.9%、 1.1%、1.3%、1.6%、1.9%左右。 缴费基数 用人单位:本单位职工工资总额 项目参保:项目工程总造价 征收方式 8 9 UUUUUU ● 用人单位通过电子税务局、社保费管理客户端等线 上渠道或办税服务厅等线下渠道申报缴费。 征期安排 C e 0 0 UI U U 10 C 用人单位按月申报缴费。 预算管理 0 0 2 2 2 2 0 UUUUU 工伤保险费收入纳入社会保险基金 预算管理，任何单位或者个人不得 将工伤保险基金用于投资运营、兴 建或者改建办公场所、发放奖金, 或者挪作其他用途。 政策依据 《中华人民共和国社会保险法》 《工伤保险条例 》 《 社会保险费征缴暂行条例 》 《人力资源社会保障部 住房城乡建设部 安全监管总局全 国总工会关于进一步做好建筑业工伤保险工作的意见 》 ( 人社部发 [ 2014 ] 103号 ) 《人力资源社会保障部 财政部关于调整工伤保险费率政 策的通知 》 ( 人社部发 [ 2015 ] 71 ...

Core Viewpoint - The article provides a detailed guide on how to issue electronic invoices when certain information, such as bank account details, is not displayed on the invoice. It emphasizes the steps to ensure that necessary banking information is included in the invoice issuance process [2][4][5]. Group 1: Invoice Issuance Process - When issuing an electronic invoice, if the invoice only shows the names and taxpayer identification numbers of the buyer and seller without bank account information, specific steps must be followed to include this information [2]. - Users are instructed to log into the electronic tax bureau, navigate to the invoice issuance section, and select the appropriate options to display bank account details and other relevant information [3][4]. - After selecting the options to display the required information, users can preview the invoice to ensure all necessary details are included before finalizing the issuance [5]. Group 2: Tax Compliance and Regulations - The article highlights the importance of compliance with tax regulations when issuing invoices, particularly regarding the inclusion of accurate banking information to avoid potential issues [2][3]. - It also mentions the deadlines for various tax submissions, indicating the need for timely compliance to avoid penalties [11].

Core Viewpoint - The article discusses the implementation of electronic invoices in the railway passenger transport sector starting from October 1, highlighting the transition from paper invoices to electronic ones and addressing common questions related to this change [8][10]. Group 1: Electronic Invoice Implementation - From October 1, the railway sector will fully adopt electronic invoices (railway electronic tickets), eliminating the provision of paper reimbursement vouchers [8]. - Passengers can apply for electronic invoices through the China Railway 12306 website, mobile app, or at ticket counters, with a time limit of 180 days post-journey for invoice requests [8][10]. Group 2: Invoice Correction and Reissuance - If there is an error in the invoice details, passengers can request a reissue of the electronic invoice up to three times within the original issuance timeframe [10]. - Upon successful reissuance, the original electronic invoice will automatically be converted to a red-letter invoice, and the new invoice should be used for reimbursement [10]. Group 3: Group Ticket and Special Cases - For group tickets (e.g., tourism, student groups), the purchaser must apply for electronic invoices on behalf of the group, as individual passengers cannot request them [14]. - As of October 25, the railway 12306 customer service center will offer a new service for group ticket inquiries, and the maximum number of tickets that can be purchased in a single transaction has been increased to 19 [14]. Group 4: Downloading Electronic Invoices - Electronic invoices are available in PDF and OFD formats, with XML format accessible through the personal income tax app for those needing it [15][16].