Tax Reduction Policies - The article outlines a tax reduction policy effective from January 1, 2023, to December 31, 2027, which includes a 50% reduction in various taxes for small-scale taxpayers, small and micro enterprises, and individual businesses [3] - The specific taxes affected include resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding securities transaction stamp duty), cultivated land occupation tax, education fee surcharge, and local education surcharge [3] Eligibility Criteria - Small and micro enterprises are determined based on the annual income tax settlement results. If a company qualifies as a small and micro enterprise after the settlement, it can enjoy the "six taxes and two fees" reduction from July 1 of the settlement year to June 30 of the following year [4] - If a company no longer qualifies as a small and micro enterprise, it must stop applying for the tax reduction. However, if it is a small-scale VAT taxpayer, it can still apply for the reduction [4] Timeline for Tax Reduction - The article provides a timeline for the tax reduction benefits for the years 2023 to 2027, detailing the specific periods during which companies can apply for the "six taxes and two fees" reduction [5] New Enterprises and Tax Benefits - Newly established enterprises registered as general VAT taxpayers can apply for the "six taxes and two fees" reduction if they meet specific criteria, including not exceeding 300 employees and total assets of 50 million [5] - After the first tax settlement, if a new enterprise is determined not to be a small and micro enterprise, it cannot apply for the reduction from the following month until June 30 of the next year [5] Tax Exemption for Cultural and Religious Services - The article mentions that certain cultural and religious venues, such as museums and temples, can exempt their ticket revenues from VAT [18][20]

Group 1 - The core point of the article is the announcement of the social insurance contribution base limits for 2025 in Sichuan Province, with the upper limit set at 22,938 yuan/month and the lower limit at 4,588 yuan/month for basic pension, unemployment, and work injury insurance [3] - Employers are required to report monthly contribution wages to the tax department by the 25th of each month, and if there are no changes in employee numbers or wages, they do not need to re-report [4] - Tax authorities will conduct adjustments based on the newly published contribution base limits, and employers must complete any necessary supplementary payments promptly [3][4] Group 2 - The process for employers to declare and pay social insurance contributions through the electronic tax bureau includes several steps, starting with logging in and selecting the appropriate options for wage declaration [5][11] - Employers can add employee information through various methods, including importing from external files or selecting from existing employees [6][7][8][9] - After submitting the wage declaration, employers must confirm the information and proceed to the payment page to complete the social insurance fee payment [13][14]

Engineering Services - Engineering services refer to the construction, renovation, and installation of various buildings and structures, including associated equipment and platforms [2] - Installation services involve the assembly and placement of production, power, lifting, transportation, and other types of equipment, including related installation works [5] - Repair services focus on the maintenance, reinforcement, and improvement of buildings and structures to restore or extend their original value [7] - Decoration services aim to enhance the aesthetic appeal or specific functionality of buildings and structures through renovation [8] - Other construction services encompass various engineering service activities not covered in the previous categories [10] Taxation and Compliance in Tourism - The article outlines the tax implications for tourism services, including how to handle ticket sales and refunds, as well as the calculation of sales revenue for travel agencies [16][22] - Certain cultural and religious venues are exempt from value-added tax (VAT) on ticket sales, including museums, galleries, and places of worship [17] - Refund fees and service charges for ticket cancellations can be invoiced under "other modern services" and are subject to VAT [18] - The process for foreign travelers to claim tax refunds on purchases made in "immediate refund" stores is detailed, including necessary documentation and procedures [20] - Travel agencies must calculate their sales revenue based on the fees collected for various services, which cannot be invoiced as VAT-exclusive [22]