欢迎扫描下方二维码关注： —— 第四十四期 —— 一、残保金未申报 ， 信用会扣几分？ 2024年度残疾人就业保障金申报已于 2025年9月30日结束申报 ，您企业若未在 2025年9月30号前 完成申报，属于未按规定期限 办理税费申报，按月计算 扣5分 。 若未在 2025年9月30号前完成缴费 ，属于未按规定期限缴纳已申报或批准延期申报的应纳税费款，按月计算 扣5分 。 二、如何修复呢 ？ 失信行为发生后， 3日内 纠正的，按 100%修复原扣分分值 ； 3日后 纠正的，根据修复时长按 80%、60%、40%比例挽回原 扣分损失 。具体修复情形如下： 每周高频热点问题汇编 残疾人就业保障金（以下简称"残保金"）申报期结束后，不少小伙伴因疏忽错过申报，纷纷担心逾期会影响纳税信用。 尤其根据《国家税务总局关于发布 <纳税缴费信用管理办法> 的公告》（国家税务总局公告2025年第 12号），残疾人就业 保障金已明确纳入信用评价范围，逾期确实可能导致信用失分。但大家无需过度焦虑 —— 残保金逾期后，只要及时采取正 确补救措施，就能最大程度挽回信用损失 。下面就为大家详细讲讲。 温馨提示： 残疾人就业保障金逾期信用 ...

欢迎扫描下方二维码关注： 来源： 北京税务 供稿：北京通州税务 增值税。 政策依据 《财政部 国家税务总局关于全面推开营业 税改征增值税试点的通知》（财税〔2016〕36 号) ssee 政策目 »»»» 从事个体经营的随军家属,自办理税务登 记事项之日起，其提供的应税服务3年内免征增 值税。 Q政策依据 《财政部 国家税务总局关于全面推开营业 税改征增值税试点的通知》（财税〔2016〕36 号) <<<< R 减征增值税 IA 2333333 自2023年1月1日至2027年12月31日，增 值税小规模纳税人适用3%征收率的应税销售收 入，减按1%征收率征收增值税;适用3%预征 率的预缴增值税项目，减按1%预征率预缴增值 税。 Q政策依据 《财政部 税务总局关于增值税小规模纳税 人减免增值税政策的公告》（财政部 税务总局 公告2023年第19号) 《《《《 3 即征即退 2333332 对安置残疾人的单位和个体工商户，实行 由税务机关按纳税人安置残疾人的人数,限额 即征即退增值税的办法。 政策依据 《财政部 国家税务总局关于促进残疾人就 业增值税优惠政策的通知》（财税〔2016〕52 言) 8.222 23 ...

Core Viewpoint - The notification outlines the contribution base limits and calculation bases for pension insurance in 2025, indicating significant adjustments in the contribution and payment structures for various categories of insured individuals in Liaoning Province [3]. Group 1: Contribution Base Limits - The upper limit for individual contribution base for enterprise employees and public institutions in 2025 is set at 21,792 CNY per month, while the lower limit is 4,359 CNY per month [3]. - For individuals who have already processed benefits or changes, their contribution base will not be re-evaluated [3]. Group 2: Calculation Bases for Pension Insurance - The calculation base for pension insurance for enterprise employees and public institutions in Liaoning Province (excluding Shenyang and Dalian) is 88,152 CNY, with a monthly calculation base of 7,346 CNY [3]. - The calculation base for enterprise employees in Shenyang is 100,680 CNY (monthly 8,390 CNY), and in Dalian, it is 107,472 CNY (monthly 8,956 CNY) [3]. Group 3: Individual Contribution for Non-Employed Persons - The notification includes a table detailing the contribution bases and amounts for individual insured persons, including self-employed individuals and part-time workers [5][6].

Core Viewpoint - The article discusses the calculation and payment of the disability employment security fund (残保金) in Beijing, detailing the changes in regulations and the methodology for determining the average salary and the number of employees for compliance purposes [2][4][5]. Group 1: Calculation of Disability Employment Security Fund - The upper limit for the collection standard of the disability employment security fund has been reduced from three times to two times the local average salary since April 1, 2018 [4]. - The fund is calculated based on the difference between the required number of disabled employees and the actual number employed, multiplied by the average salary of the unit's employees [4][5]. - The formula for the annual payment of the fund for 2025, based on 2024 data, is: \[ \text{Annual Payment} = (\text{Number of Employees} \times 1.5\% - \text{Actual Disabled Employees}) \times \text{Average Salary} \] [5]. Group 2: Employee Count and Salary Calculation - The average number of employees is calculated as the total number of employees over 12 months divided by 12, resulting in an integer [5]. - The average salary for the previous year is calculated by dividing the total salary by the number of employees, including all forms of compensation [5][6]. - If the average salary does not exceed twice the local average salary, the actual average salary is used; otherwise, it is capped at twice the local average salary [5][6]. Group 3: Reporting Requirements - When self-reporting the disability employment security fund, employers must provide information on the number of employees, the actual number of disabled employees, and the average salary [6].

Group 1 - The article emphasizes that all organizations, including those without disabled employees, are required to declare the disability employment security fund according to local regulations [1] - Organizations that have employed disabled individuals must first verify their employment status with local disability service agencies before declaring the fund [1] - For organizations without disabled employees, they can self-declare and pay the fund directly to the tax authority [1] Group 2 - The actual number of disabled employees from the previous year must be verified by local disability service agencies before being reported [2] - Organizations can submit their declarations online through the "Yukuai Ban" government service platform or in person at designated service windows [2] - The calculation of the average number of employees includes all staff under contract for at least one year, with seasonal workers adjusted to reflect annual averages [3] Group 3 - The average annual salary for employees is calculated by dividing the total salary by the number of employees [4] - Total salary includes various components such as base pay, bonuses, and allowances, as per national statistical guidelines [4] - If employees leave during the year, their salaries are still included in the total salary calculation for that year [5]