欢迎扫描下方二维码关注： 残疾人就业保障金上年在职职工人数是合计数还是平均数？ 答： 用人单位在职职工，是指用人单位在编人员或依法与用人单位签订 1年以上(含1年)劳动合同(服务协议)的人员。上年在职职 工人数是指每月合计的平均数。 政策依据： 《财政部 国家税务总局 中国残疾人联合会关于印发<残疾人就业保障金征收使用管理办法>的通知》（财税〔2015〕72号） 2 如何在自然人电子税务局扣缴端采集并享受残疾人税收优惠？ 答： 您可以通过自然人电子税务局扣缴端采集残疾人员工的信息并在扣缴时依法享受税收优惠政策。流程如下： 1.您在 【人员信息采集】 中添加该人员时，在"是否存在以下情形"中选择"残疾"，其他项目按实际填写； | 100 | 自然人电子税务局(扣缴增) | | | | | | | --- | --- | --- | --- | --- | --- | --- | | 44 | | (520) Call | | | | | | (133) 1333 | ○ ■モン> 人間 == | | | | | | | | | 短内人居值费 | | | | | | 人民健康民族 | 1 1. 1825 | | ...

欢迎扫描下方二维码关注： 问题一 Answer 问题二 Answer 问题三 "您本次残疾人就业保障金申报失败，根据风险疑点扫描结果，您当前无法享受 30 人以下免征残保金政策，请前往主管税务机 关进行核实说明。" 答： 系统将您的企业标记为 " 残保金 免征政策风险企业"（属于风控黑名单）。需到主管税务机关大厅办理申报。 "您申报属期内不存在符合条件的税（费）种认定信息，请通过税（费）种认定功能进行查询。" 答： 您的税费种认定信息不完整，缺少整年度的有效认定。请先在系统中重新修改税费种认定，或直接去大厅办理申报。 在填写 "出口货物耗用的进料加工 保税进口料件 金额" 后，点击 "一键确认"，数据会自动变回错误值。 Answer 问题四 Answer 答： "一键确认" 功能只是将报关单直接确认为当期申报，不会读取你手动修改的数据。 如果需要修改数据或选择部分报关单申报，请使用 ** " 批量确认 " ** 功能，而不是 "一键确认"。 银行已更名，但电子税务局里显示的仍是旧名称，无法完成变更。 答： 银行变更后，税务系统（ 金税三期 ）还没同步更新。准备变更前后的银行信息。联系主管税务机关，请他们在系统 ...

Group 1 - The article discusses the management measures for the collection and use of the employment security fund for disabled persons, emphasizing that employers must hire disabled individuals under specific conditions to count towards their employment numbers [2] - Employers must sign labor contracts of at least one year with disabled employees and pay wages that meet or exceed local minimum wage standards, along with full social insurance contributions [2] - The article outlines that seasonal workers should be converted to an annual average for employment calculations, and labor dispatch workers are counted as employees of the dispatching unit [2] Group 2 - The announcement from the Ministry of Finance regarding adjustments to the collection policy for the employment security fund for disabled persons is highlighted, indicating that employers using labor dispatch must comply with specific regulations [2]

Core Viewpoint - The article discusses the Disability Employment Security Fund, which is established to protect the rights of disabled individuals and is funded by employers who do not meet the required employment ratio for disabled persons [2][3]. Summary by Sections What is the Disability Employment Security Fund? - The fund is created under the "Disability Protection Law" and "Disability Employment Regulations" to support the employment and living conditions of disabled individuals [2]. Who are the Contributors to the Fund? - Employers, including government agencies, organizations, enterprises, and private non-enterprise units, are required to contribute if they do not employ at least 1.5% of their workforce as disabled individuals. This ratio can vary by region, with Guangdong Province setting it at 1.5% [3]. How is the Fund Calculated? - The annual contribution amount is calculated using the formula: (Number of employees × Required employment ratio - Actual number of disabled employees) × Average salary of employees. The calculation considers the shortfall in the number of disabled employees [4]. What are the Collection Deadlines? - Contributions are reported annually, with the reporting period from August 1 to November 30 each year. Employers must submit their contributions to the local tax authority [7]. Related Policies - The collection standards will continue through 2025, with provisions for tiered reductions and exemptions. From January 1, 2023, to December 31, 2027, employers with a disabled employment ratio of 1% or more but less than 1.5% will pay 50% of the required amount, while those below 1% will pay 90% [9][10][11].

Core Viewpoint - The article discusses the launch of an intelligent pre-filling feature for environmental protection tax declaration using the pollutant coefficient method, effective from October 1, 2025, allowing users to automatically obtain relevant pollution coefficients by selecting related information [2]. Summary by Sections Introduction - The electronic tax bureau has introduced a new feature for environmental protection tax declaration that simplifies the process by automatically filling in pollutant coefficients [2]. Operation Steps - Step 1: Log into the national unified electronic tax bureau and navigate to the tax declaration section [4]. - Step 2: Access the property and behavior tax source collection and combined declaration interface, select "Environmental Protection Tax," and confirm [7]. - Step 3: After selecting the tax type, enter the environmental protection tax source detail collection page [8]. - Step 4: Fill in or select enterprise basic information and add new tax sources [10]. - Step 5: Enter the pollutant information and select the pollutant name and calculation method [10]. - Step 6: Access the intelligent pre-fill page, select the national standard industry, and fill in required fields to automatically obtain the production and pollutant coefficients [12]. - Step 7: After completing the pollutant source information collection, return to the tax source detail page to save and proceed to the tax declaration interface [14]. - Step 8: In the declaration calculation and exemption information page, calculate the pollutant declaration [15]. - Step 9: Choose between production and pollutant coefficients for the pollutants and automatically calculate the tax amount due [16].

Group 1 - The article defines "fake invoicing" as issuing invoices that do not match actual business activities, which is prohibited by the "Invoice Management Measures of the People's Republic of China" [2][4] - Common scenarios of fake invoicing include no actual business transactions, discrepancies in product names, and mismatched invoicing entities [3][4] - The penalties for fake invoicing can include confiscation of illegal gains, administrative fines ranging from 50,000 to 500,000 yuan depending on the amount involved, and criminal charges leading to imprisonment [4][5][7] Group 2 - The criminal law stipulates that issuing fake VAT invoices or those used to fraudulently obtain export tax refunds can result in imprisonment of up to three years or fines ranging from 20,000 to 200,000 yuan [5][6] - More severe penalties apply for larger amounts or particularly serious circumstances, with potential imprisonment of three to ten years or even life imprisonment [5][8] - Companies found guilty of such offenses may face fines and their responsible personnel may also be subject to imprisonment [7][8]

Core Viewpoint - The article outlines the new regulations for the collection of the Employment Security Fund for Persons with Disabilities (referred to as "Disability Employment Security Fund") for the year 2024, detailing the obligations of employers and the associated policies for compliance and exemptions [2][3]. Summary by Sections 1. Collection Scope - Employers, including government agencies, organizations, enterprises, public institutions, and private non-enterprise units, are required to pay the Disability Employment Security Fund if they do not meet the employment quota for persons with disabilities [3]. 2. Declaration Period - The declaration period for the 2024 Disability Employment Security Fund is from September 25, 2025, to October 31, 2025 [3]. 3. Exemption Policies - From January 1, 2020, to December 31, 2027, enterprises with 30 or fewer employees are temporarily exempt from paying the Disability Employment Security Fund [3]. - A tiered reduction policy is in place where employers who employ 1% or more but less than 1.5% of persons with disabilities will pay 50% of the required amount, while those employing less than 1% will pay 90% [3]. 4. Collection Cap - The upper limit for the 2024 Disability Employment Security Fund is calculated based on twice the average annual salary of employees in the city, which is set at 204,960 yuan [3]. 5. Employment Arrangement Verification - Employers must report the actual number of persons with disabilities they have employed to the disability employment service agency before declaring and paying the fund [3]. 6. Declaration Process - Employers must log into the electronic tax bureau to declare the fund, filling in details such as total wages and the number of employees, and confirming the accuracy of the data regarding employed persons with disabilities [5][6]. 7. Penalties for Non-compliance - Failure to declare or pay the fund on time will result in warnings and potential penalties, including a daily late fee of 0.5% on the overdue amount [7].

Core Viewpoint - The article discusses the regulations and procedures related to tax deductions for enterprises when they are unable to obtain invoices due to specific circumstances such as business license cancellation or being classified as non-compliant taxpayers [15][16]. Group 1: Tax Deduction Regulations - Enterprises can deduct expenses for which they cannot obtain invoices if they provide proof of the reasons for not being able to obtain them, such as business license cancellation or being classified as a non-compliant taxpayer [15]. - Required documentation includes proof of the inability to obtain invoices, contracts or agreements related to the business activities, non-cash payment vouchers, transportation proof, internal inventory records, and accounting records [16]. Group 2: Electronic Tax Payment Procedures - Taxpayers using the electronic tax bureau for VAT and disability employment security fund declarations must select tax items with the same payment deadlines for appointment payments [17][18]. - If different payment deadlines are selected, the system will prompt the taxpayer to choose separately, indicating the design rules of the appointment payment function [17].

Core Viewpoint - The article clarifies that the term "tax-exempt" does not mean that a seller is exempt from issuing an invoice. Consumers have the right to obtain invoices, and sellers are obligated to provide them [3][9]. Group 1: Tax Exemption and Invoicing - Tax-exempt products can still have invoices issued, and sellers cannot refuse to provide invoices based on the tax-exempt status [3][4]. - Invoices for tax-exempt products should be regular invoices (普票) and not special invoices (专票) [4]. - The tax rate section of the invoice must indicate "tax-exempt" [5]. Group 2: Case Example - A company ordered 100 boxes of tomatoes, and the seller claimed they could not issue an invoice due to tax exemption [6]. - The company insisted on a compliant invoice for accounting purposes, leading to the seller issuing a valid regular invoice with "tax-exempt" clearly marked [7][8]. Group 3: Consumer Rights - It is emphasized that obtaining an invoice is a consumer's right, and issuing an invoice is a seller's obligation, promoting compliant business practices for both parties [9].

Core Points - The article discusses the calculation of the employment security fund for disabled individuals, specifically detailing which personnel and salary components are excluded from the calculations [4][5]. Group 1: Employment Security Fund Calculation - The employment security fund for disabled individuals is calculated based on the number of employees who have signed a labor contract of at least one year with the employer [4]. - Personnel not included in the calculation of the number of employees are those who do not have a signed labor contract, as well as those receiving labor remuneration [4]. - Compensation for termination of labor relations is also excluded from the total salary calculation for the purpose of the employment security fund [4]. Group 2: Tax Credit and Certification - Companies need to submit tax payment credit certificates when participating in bidding processes [13]. - The tax credit certificate can be obtained through the national unified electronic tax bureau by navigating to the tax payment credit management section [14][17]. - If there are disputes regarding the tax credit evaluation results, companies can apply for adjustments through the tax credit management interface [18].