Core Viewpoint - The article emphasizes the importance of timely declaration and payment of the Disability Employment Security Fund (referred to as "Disability Fund") to avoid credit score penalties, and outlines the corrective measures available to mitigate any potential credit loss due to late submissions [2][3][4]. Summary by Sections Section 1: Credit Penalties for Late Declaration - If a company fails to declare the Disability Fund by September 30, 2025, it will incur a monthly penalty of 5 points for not adhering to the tax declaration deadline [3]. - If the payment is not completed by the same deadline, the company will also incur a monthly penalty of 5 points for failing to pay the declared or approved deferred tax [4]. Section 2: Credit Restoration Measures - Companies can restore their credit score by taking corrective actions within specific time frames. If the issue is corrected within 3 days, the original penalty can be fully restored [5][6]. - For example, if Company A realizes it missed the declaration on October 2 and corrects it the same day, it will not incur any penalty [7]. Section 3: Penalties for Late Corrections - If a company corrects its declaration between 30 to 90 days after the deadline, it will incur a penalty of 2 points, with a restoration of 3 points possible [8]. - For instance, if Company B corrects its declaration 33 days late, it will incur a final penalty of 2 points after accounting for the restoration [9]. Section 4: Penalties for Corrections Beyond 90 Days - Companies that correct their declarations after 90 days will incur a penalty of 3 points, with a potential restoration of 2 points based on the payment ratio [10][11]. - For example, if Company C pays the Disability Fund after 92 days, it will end up with a final penalty of 3 points [12]. Section 5: Multiple Payments and Penalties - If a company opts for multiple payments, the penalties will be calculated based on the timing of each payment and the corresponding restoration points [13]. - For instance, if Company D makes four payments over several months, it will incur a final penalty of 1.05 points after considering the restoration points from each payment [13].

Group 1 - The article discusses various tax policies aimed at supporting individual businesses and specific groups, including veterans and disabled individuals [4][6][10] - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers will benefit from a reduced VAT rate of 1% on taxable sales income that would normally be taxed at 3% [4][6] - There are provisions for immediate VAT refunds for businesses that employ disabled individuals, based on the number of disabled employees [4][6][10] Group 2 - Individual businesses operated by military families are exempt from VAT for three years from the date of tax registration [4][6] - The article highlights tax incentives for businesses that hire veterans or individuals from key groups, provided they meet specific employment and insurance criteria [10][12][13] - The article emphasizes the importance of compliance with labor contracts and social insurance payments to qualify for these tax benefits [12][18]

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]