Core Points - The article discusses the essential elements of labor contracts, including mandatory clauses and additional provisions that can be included [4][5] - It emphasizes the importance of signing labor contracts within one month of employment and the requirements for electronic contracts [7][8] - The article outlines the retention period for labor contracts after termination, which is at least two years [10][11] Group 1: Essential Elements of Labor Contracts - Labor contracts must include the duration, job content, work location, working hours, remuneration, social insurance, labor protection, working conditions, and occupational hazard prevention [4] - Additional provisions such as probation periods, training, confidentiality, supplementary insurance, and benefits can also be included [5] Group 2: Signing and Retention of Labor Contracts - Labor contracts should be signed within one month from the start of employment, regardless of whether a probation period is agreed upon [7] - Employers must provide a physical copy of the electronic labor contract upon request and ensure it is consistent with the original electronic version [8] - Employers are required to retain labor contract texts for at least two years after termination or dissolution for reference [10][11]

Group 1 - The article discusses tax incentives for purchasing new energy vehicles, including exemption from vehicle purchase tax for purchases made between January 1, 2024, and December 31, 2025, with a maximum exemption of 30,000 yuan per vehicle [3] - For purchases made between January 1, 2026, and December 31, 2027, the vehicle purchase tax will be halved, with a maximum reduction of 15,000 yuan per vehicle [3] - The policies are based on the announcement from the Ministry of Finance, State Administration of Taxation, and the Ministry of Industry and Information Technology [3] Group 2 - The article outlines tax benefits for used car sales, allowing registered car sales enterprises to issue reverse invoices for used cars purchased from individuals since October 1, 2022 [3] - From now until December 31, 2027, used car dealers can apply a reduced VAT rate of 0.5% instead of the standard 3% on the sale of acquired used cars [3] - The policies are based on notifications from the Ministry of Commerce and the Ministry of Finance [3] Group 3 - The article highlights tax policies for recognized advanced technology service enterprises, which can benefit from a reduced corporate income tax rate of 15% [12][14] - To qualify as an advanced technology service enterprise, companies must meet specific criteria, including having over 50% of employees with at least a college degree and generating at least 50% of total revenue from recognized advanced technology services [17][21] - The policies are based on notifications from the Ministry of Finance, State Administration of Taxation, and other relevant departments [21]

Group 1 - The article discusses the criteria for determining small and micro enterprises based on their annual income tax settlement results, including the number of employees and total assets [3] - The calculation of average values for employees and assets is specified, with formulas provided for quarterly and annual averages [3][11] - It emphasizes that enterprises must have a minimum of 10% of their total employees engaged in research and development activities to qualify as high-tech enterprises [6][21] Group 2 - The article outlines that employees involved in R&D must have worked for at least 183 days in the year to be counted as technology personnel [7][13] - It states that for technology-advanced service enterprises, at least 50% of employees must hold a college degree or higher [14] - The criteria for animation enterprises require that at least 30% of employees are professionals with a college degree or recognized certification in animation [20][23] Group 3 - The article mentions that software enterprises must have at least 40% of their average monthly employees with a college degree or higher, and at least 25% must be engaged in research and development [24]