欢迎扫描下方二维码关注： 残疾人就业保障金申报截止日期为多分 从2021年起残疾人就 业保障金由原按季征收转为按 年征收,统一集中在每年第三 季度征收,截止日期为每年 9月30日。 用人单位应如何计算缴纳残疾人就 ll (1) 1) 1 (1) 残疾人就业保障金按上年用人单位安排残 疾人就业未达到规定比例的差额人数和本单位在 职职工年平均工资之积计算缴纳。计算公式如下: 残疾人就业保障金年缴纳额=(上年用人单位 在职职工人数×1.5%-上年用人单位实际安排的残 上 | 社 | 矢入歌业人致)×工牛用入甲位仕职职工车半以上 餐。 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。季节性用工应当折算为年平均用 工人数。以劳务派遣用工的,计入派遣单位在职职 工人数。 上年用人单位在职职工年 平均工资, 按用人单位上年在 职职工工资总额除以用人单 位在职职工人数计算。 在职职工30人(含)以下的企业免征残 疾人就业保障金如何申报? "上年在职职工人数" ≤30人, 且税务登记信 息中登记注册类型为企业性质的 用人单位申报时, 系统自动选择减 免性质代码: ...

Group 1 - The article clarifies common misconceptions regarding the payment of the disability employment security fund, stating that agricultural cooperatives are not required to pay this fund as they do not fall under the specified categories of entities that must comply [3][4] - It explains that retired employees rehired by the same unit or other units are counted in the number of employed staff, as they have signed service agreements, even if these are not formal labor contracts [5] - The article provides guidance on the proper handling of invoices in cases of sales returns or discounts, emphasizing the need to void original invoices and issue red invoices according to tax regulations [11][12] Group 2 - It discusses the eligibility of small and micro enterprises for corporate income tax preferential policies, stating that if a company meets the criteria during the fiscal year, it can adjust previously overpaid taxes in future quarters [15]

欢迎扫描下方二维码关注： 网络主播与平台或机构签订劳动合同, 成为员工,具备劳动关系。在这种模式 下,主播的所有收入包括带货收入或者 打赏收入都属于平台或机构,主播应按 照工资薪金缴纳个人所得税,由平台或 机构进行代缴代扣。 | | 级数 累计预扣预缴应纳税所得额 | 预扣率 (%) | 速算扣除数 | | --- | --- | --- | --- | | 1 | 不超过36000元的 | 3 | O | | 2 | 超过36000元至144000元 的部分 | 10 | 2520 | | 3 | 超过144000元至300000元 的部分 | 20 | 16920 | | 4 | 超过30000元至420000 元的部分 | 25 | 31920 | | 5 | 超过420000元至660000 元的部分 | 30 | 52920 | | 6 | 超过660000元至960000 元的部分 | રક | 85920 | | 7 | 超过960000元的部分 | 45 | 181920 | 网络主播与平台或机构签订劳务合同 的情况下,收入属于劳务报酬,需按 次或按月预扣预缴,等到下年度进行 个税综合所得汇算 ...

欢迎扫描下方二维码关注： 享受主体： 从事蔬菜批发、零售的纳税人 优惠内容： 自2012年1月1日起，对从事蔬菜批发、零售的纳税人销售的蔬菜免征增值税。 享受条件： 蔬菜是指 可作副食的草本、木本植物，包括各种蔬菜、菌类植物和少数可作副食的木本植物。蔬菜的主要品种参照《蔬菜主要 品种目录》执行。 经挑选、清洗、切分、晾晒、包装、脱水、冷藏、冷冻等工序加工的蔬菜，属于文件规定蔬菜的范围。 （扫描二维码即可查看《蔬菜主要品种目录》） 注意事项： （1）各种 蔬菜罐头 不属于文件规定蔬菜的范围。蔬菜罐头是指蔬菜经处理、装罐、密封、杀菌或无菌包装而制成的食品。 （2）纳税人既销售蔬菜又销售其他增值税应税货物的，应分别核算蔬菜和其他增值税应税货物的销售额；未分别核算的，不得 享受蔬菜增值税免税政策。 政策依据： 《财政部 国家税务总局关于免征蔬菜流通环节增值税有关问题的通知》（财税〔2011〕137号） 根据《国家税务总局关于进一步优化增值税优惠政策办理程序及服务有关事项的公告》（国家税务总局公告2021年第4号）规 定： 单位和个体工商户（以下统称纳税人）适用增值税减征、免征政策的，在增值税纳税申报时按规定填写申报表 ...

欢迎扫描下方二维码关注： 纳税人通过电子税务局【我要查 询】-【一户式查询】-【申报信息查询】 模块,可以查到2023年所属期企业所 得税年度纳税申报表,在"申报更正与 作废" 模块查不到企业所得税年度纳 税申报表, 无法更正怎么办? 通过电子税务局更正企业所得税年 度纳税申报表有次数限制, 您可通过电 子税务局【我要查询】-【一户式查询】- 【申报信息查询】模块,查看已经更正的 记录。 | | 业所得税年度纳税申 报表(A类) > (A100000) | 2024-07-26 | 2023-01-01 | 2023-12-31 | 472,146.22 | 被更正的申报 要 | 来作家 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 14 | 《中华人民共和国企 在我都是想我的 报表(A类) > (A100000) | 2024-03-27 | 2023-01-01 | 2023-12-31 | 157,403.67 | 被更正的申报 裹 | 来作废 | | | 共 4 项数据 | | | | | | | 10条/页 v | < 1 ...

欢迎扫描下方二维码关注： 纳税人提供建筑服务取得预收款，应在 收到预收款时，以取得的预收款扣除支付的 分包款后的余额预缴增值税。 操 作 步 骤 第一步 、以注册地企业的身份从"企业业 务"入口进行登录或者 通过【企业业务】- 【特定主体登录】，以"跨区域报验户"登录 电子税务局，纳税人选择本次需要预缴的工 程项目，点击【进入】。 第二步 、点击【我要办税】 -【税费申报及 缴纳】- 【增值税及附加税费预缴申报】。 第三步 、进入功能后，根据纳税人税源信 息，系统自动匹配申报模式，纳税人需对税 （费）预填结果进行确认，预填结果与实际 经营不符，可在相应报表栏次，点击【修 改】进行补录修正。请注意左上角税款所属 期是否正确。 第四步 、申报数据确认无误后，点击"下一 步"，进行申报。申报成功后，可以点击【立 即缴款】，完成本次申报涉及的税费款缴 纳。 来源山西税岛 税宣速递 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有， ...

Group 1 - The article discusses the process for declaring the Employment Security Fund for Persons with Disabilities when encountering the message "No tax types available for declaration through this function" [3] - It suggests an alternative declaration path through the tax payment and declaration section for non-tax income [3] - The article emphasizes the importance of understanding the compliance guidelines related to stamp duty and common misconceptions [11][12] Group 2 - It clarifies that not all contracts are subject to stamp duty, and only specific types of contracts are taxable [11][15] - The article outlines several common misconceptions regarding stamp duty, such as the belief that contracts must be signed to incur tax liability [16][18] - It states that stamp duty is non-refundable even if the contract is canceled after payment [20][23] Group 3 - The article explains that if the taxable contract does not specify an amount, the taxpayer must declare the contract's existence in the first tax declaration period and pay based on the actual settlement amount in the next period [25][28] - It highlights that changes in contract amounts require corresponding adjustments in stamp duty payments [29][32] - The article also notes that the tax basis for stamp duty does not include VAT amounts unless specified [37][41]

Group 1 - The article discusses the tax implications of parents transferring property to their children, emphasizing that such transfers, whether compensated or gratuitous, are subject to taxation and may qualify for tax benefits under certain conditions [1][3]. - It clarifies that property transfer does not equate to tax exemption, highlighting the importance of understanding relevant tax policies to avoid common misconceptions [1][3]. Group 2 - The article outlines common misconceptions regarding stamp duty, including the belief that all contracts require stamp duty payment and that tax can be refunded if a contract is canceled [11][21]. - It specifies that stamp duty is applicable to various types of contracts, including real estate sales contracts, and provides a detailed list of contracts subject to stamp duty [13][15]. - The article emphasizes that changes in contract amounts necessitate corresponding adjustments in stamp duty payments, and it is crucial to report any changes accurately to avoid penalties [28][30].

Group 1 - The article discusses the process for small businesses to correct their financial statements submitted through the electronic tax bureau app [2][9] - It highlights that the app currently supports monthly and quarterly submissions under the small enterprise accounting standards [2][7] - Users can log in to the electronic tax bureau app and navigate to the financial statement submission section to make corrections [3][9] Group 2 - The system prompts users if they want to correct errors in the submitted financial statements for the completed reporting period [6][8] - Upon selecting to continue, the app automatically populates the required financial statements and allows users to amend the data [9] - Users can add additional data items to their financial statements by selecting options from the balance sheet or income statement [9]

Group 1 - The article provides a detailed guide on how to issue electronic invoices through the new electronic tax bureau, including step-by-step instructions for logging in and filling out necessary information [3][5][9]. - It outlines the process for adjusting the invoice quota, including the types of adjustments available and the required documentation for the application [11][15]. Group 2 - The article discusses the requirements for employers regarding the employment of disabled individuals and the associated obligations to pay the disability employment security fund [19][30]. - It specifies the calculation method for the disability employment security fund based on the number of disabled employees and the average salary of the workforce [25][31].