文化事业建设费免征政策
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停工留薪期可以延长吗?
蓝色柳林财税室· 2025-09-30 08:51
Group 1 - The concept of "suspension with pay" refers to the period during which employees must pause work due to work-related injuries or occupational diseases to receive medical treatment [1] - The suspension period generally does not exceed 12 months, as stated in the Work Injury Insurance Regulations [2] - In cases of severe injuries or special circumstances, the suspension period can be extended, but the total extension cannot exceed 12 months [3] Group 2 - Employees who are unable to care for themselves during the suspension period will receive care from their employer [4] - The suspension period is calculated from the time the employee suffers a work-related injury [5] - During the suspension period, employees are entitled to medical treatment for work injuries, and their original salary and benefits remain unchanged, paid monthly by the employer [6] Group 3 - After the assessment of disability levels, original benefits will be suspended, and the employee will receive disability benefits as per regulations [7] - If treatment is still required after the suspension period ends, the employee can continue to receive work injury medical treatment [7] Group 4 - Employees on suspension with pay can still take annual leave, as specified in the regulations regarding paid annual leave [9]
操作指引|排污系数法智能预填操作流程
蓝色柳林财税室· 2025-09-30 08:51
Core Viewpoint - The article provides a detailed guide on how to navigate the new electronic tax bureau for tax declaration and payment, specifically focusing on the environmental protection tax process. Group 1: Tax Declaration Process - Users can log into the new electronic tax bureau by entering their business identification details and personal credentials [2] - After logging in, users should navigate to the "Tax Declaration" section to begin the process [4] - The process includes selecting the environmental protection tax and entering relevant company information [5][6] Group 2: Environmental Protection Tax Details - Users must fill in details such as the pollution discharge permit and emission point information in the environmental protection tax source information section [5] - The system allows for automatic filling of pollution coefficients based on industry standards, which simplifies the data entry process [6][8] - After completing the data entry, users can save the information and proceed to the tax declaration calculation interface [9][10] Group 3: Tax Calculation and Submission - The tax declaration calculation involves selecting the appropriate pollution coefficients and entering the calculation base to determine the tax amount owed or refundable [11] - Users can submit the environmental protection tax declaration after completing the calculations [11]
十一假期小贴士:发票开具
蓝色柳林财税室· 2025-09-30 06:54
Core Viewpoint - The article emphasizes the importance of compliance in invoice issuance during daily consumption, highlighting that having invoices provides security and assurance for consumers [4][5][6][7]. Invoice Issuance Guidelines - Consumers are encouraged to request invoices for various services, including transportation, accommodation, and parking, to ensure compliance and protection [5][6][7]. - The article suggests that consumers should be proactive in applying for invoices during transactions to avoid potential issues later [5][6]. Tax Regulations - The article outlines specific tax regulations regarding the issuance of invoices, particularly for small-scale taxpayers in the advertising service sector, where monthly sales not exceeding 20,000 yuan can be exempt from certain cultural construction fees [13][14][16]. - It clarifies that general taxpayers do not qualify for the exemption policy applicable to small-scale taxpayers [15][16]. Tax Filing Procedures - Detailed steps for filling out tax forms are provided, including how to report sales amounts and tax liabilities, particularly for those using simplified tax calculation methods [21][22]. - The article explains the process of calculating taxable sales and the necessary documentation required for tax reporting [21][22].