Group 1 - The article discusses the upcoming changes in tax reporting and payment obligations for businesses, particularly focusing on the new requirements for internet platform enterprises starting from October 1, 2025 [12][13]. - It highlights the need for internet platform enterprises to report identity and income information of operators and employees within the platform during the specified reporting period [12]. - The article outlines the revisions to the corporate income tax prepayment declaration form, including the addition of new reporting items and adjustments to existing calculation methods [11][15]. Group 2 - The article emphasizes the importance of electronic tax services, allowing taxpayers to prioritize online options for tax payment and inquiries, reducing the need for in-person visits to tax service halls [14][16]. - It provides a step-by-step guide for taxpayers to utilize the electronic tax bureau or app for remote assistance, enhancing the efficiency of tax-related processes [17].

Group 1 - The core viewpoint of the article emphasizes the importance of labor capacity identification as a basis for workers to enjoy work-related injury insurance benefits after injury recognition [3] - Labor capacity identification is necessary when a worker has sustained injuries that lead to disabilities affecting their ability to work, and the injuries must be stable after treatment [3][4] - If a worker only suffers minor injuries that do not affect their labor capacity, there is no need for labor capacity identification [3] Group 2 - The applicants for labor capacity identification can be categorized into three groups: the employer of the injured worker, the injured worker themselves, and the close relatives of the worker [5] - Upon receiving an application for labor capacity identification, the committee must review the submitted materials and inform the applicant of any deficiencies within five working days [6] - If the applicant fails to rectify the deficiencies within the given timeframe without a valid reason, the application will be considered abandoned [6] Group 3 - If the materials provided by the applicant are complete, the labor capacity identification committee is required to organize the identification process and reach a conclusion within 60 days of receiving the application [6] - In cases where the injury is complex and involves multiple medical specialties, the conclusion period may be extended by an additional 30 days [7]

Group 1 - The article discusses the conditions under which an employee's situation is considered equivalent to a work-related injury according to the Work Injury Insurance Regulations [1][2] - Employees who experience sudden illness leading to death during work hours or within 48 hours of an unsuccessful rescue are eligible for work injury insurance benefits [2] - Employees injured while participating in rescue and disaster relief activities are also entitled to work injury insurance benefits [2] - Veterans with old injuries that recur after joining a new employer are eligible for work injury insurance benefits, excluding one-time disability compensation [1][2] Group 2 - The article outlines situations that do not qualify as work-related injuries or equivalent injuries, including intentional criminal acts, intoxication, and self-harm or suicide [4]

Group 1 - The article discusses the process for activating a social security card that is in a dormant state, indicating that individuals can activate their social security functions at designated service institutions or banks, while financial functions require activation at specific bank branches [1] - It emphasizes that employers are legally required to participate in work injury insurance and pay premiums for all employees, as outlined in the Work Injury Insurance Regulations [2][3] - For employees injured while working at employers who have not participated in work injury insurance, the employer is responsible for covering the costs according to the regulations [3] Group 2 - The article provides guidance on how individuals can check their personal pension rights records through various online platforms and services [4][5] - It outlines the conditions for obtaining an electronic social security card, which requires the individual to have already received a physical card that has not been canceled [6] - It clarifies that there is no time limit for activating a social security card, even if it has not been activated for two years [7] Group 3 - The article states that individuals who have already begun receiving basic pension benefits cannot transfer their basic pension insurance relationship [8] - It mentions that authoritative information regarding personal pensions can be accessed through national online service platforms [9] - It explains that if a physical social security card is replaced, the electronic card does not need to be re-applied for, as it will resume normal use once the new card is issued [10]

Core Viewpoint - The article discusses the recognition and management of work-related injuries, particularly in the context of construction projects and the implications for insurance coverage and legal responsibilities. Group 1: Work Injury Insurance Recognition - Work injury recognition should focus on the work-related cause, with work location and time serving as auxiliary factors. Evidence of injury during work hours, even when working from home, should not affect the recognition of work-related injuries [15][16]. - The determination of work time should consider legally defined working hours, including overtime and specific tasks assigned by the employer [15][16]. Group 2: Construction Project Insurance Management - Construction companies must manage all workers under a dynamic real-name system and report changes to the social insurance agency. Insurance benefits should be based on reported personnel [17]. - If a worker is injured but not reported in the insurance system due to the employer's failure to update records, the insurance fund may still be liable if the worker meets certain criteria [17]. Group 3: Legal Procedures for Injury Claims - Workers employed by contractors without labor qualifications must undergo injury recognition procedures to claim insurance benefits. Courts cannot recognize injuries as work-related if the recognition application is not submitted within the legal timeframe [18]. - For workers who have their identity misused, if they are recognized as injured, they can still claim insurance benefits, provided the employer has complied with insurance registration requirements [19][20]. Group 4: Causation and Claims for Death Benefits - The family of a worker who dies during the leave period due to work-related injuries must establish a causal relationship to claim death benefits. The social insurance agency is responsible for this recognition [21][23]. - If the family or employer disputes the agency's decision on the recognition of death benefits, they must provide evidence of their application to the agency [22][23].