欢迎扫描下方二维码关注： 用人单位自用工之日起 即与劳动者建立劳动关系 集体合同怎么订立？ 一起了解 企业职工一方与用人单位 通过平等协商 可以就 劳动报酬、工作时间、休息休假、劳动安全卫生、保险福利 等事项订立集体合同。集体合同草案应当提交职工代表大会或者全体职工讨论通 过。 集体合同由工会代表企业职工一方 与用人单位订立 尚未建立工会的用人单位 由上级工会指导劳动者推举的代表 与用人单位订立 图片 企业职工一方与用人单位可以订立 劳动安全卫生、女职工权益保护、工资调整机制 等 专项集体合同 。 在 县级以下 区域内， 建筑业、采矿业、餐饮服务业 等行业可以由工会与企业方面代表订立 行业性集体合 同 ，或者订立 区域性集体合同 集体合同订立后 应当报送劳动行政部门 劳动行政部门自收到 集体合同文本之日起 十五日内 未提出异议的 集体合同即行生效 用人单位违反集体合同 侵犯职工劳动权益的 工会 可以依法要求用人单位承担责任 因履行集体合同发生争议 经 协商 解决不成的 工会可以依法申请 仲裁 、提起 诉讼 本期编辑：王瑶 来源 人力资源和社会保障部微信公众号 欢迎扫描下方二维码关注： 。 依法订立的集体合同对 ...

欢迎扫描下方二维码关注： 车 辆 购 置 税 常 见 问 题 Q & A 看 过 来 车辆购置税和企业、个人生活联系密切。今天申税小微帮大家整理了一些车辆购置税的常见问题，让我们一起来看看 吧。 图片 问题一： 为了方便接送女儿上下学，家里最近买了一台汽车，需要申报缴纳车辆购置税吗？ 答：在中华人民共和国境内购置汽车、有轨电车、汽车挂车、排气量超过一百五十毫升的摩托车的单位和个人，为车辆购置税的 纳税人，应当依照《中华人民共和国车辆购置税法》规定缴纳车辆购置税。 问题二： 听说留学生购车可以免征车辆购置税，有相关政策吗？ 答：根据《财政部 国家税务总局关于防汛专用等车辆免征车辆购置税的通知》（财税〔2001〕39号），回国服务的在外留学人 员用现汇购买1辆个人 自用国产 小汽车，免征车辆购置税。 问题三： 购置日期按照机动车销售统一发票或海关关税专用缴款书等有效凭证的开具日期确定。 享受车辆购置税减免政策的新能源汽车，是指符合新能源汽车产品技术要求的纯电动汽车、插电式混合动力(含增程式)汽车、燃料电 池汽车。新能源汽车产品技术要求由工业和信息化部会同财政部、税务总局根据新能源汽车技术进步、标准体系发展和车型变 ...

Core Viewpoint - Labor dispatch is a common employment method widely adopted by enterprises, but it involves complex tax issues that can confuse both companies and workers [2]. Group 1: Value-Added Tax (VAT) Treatment - For general taxpayers providing labor dispatch services, VAT is calculated based on the total price and additional fees, using the general taxation method [2]. - General taxpayers can opt for differential taxation, where VAT is calculated on the balance after deducting wages, benefits, and social insurance from the total price [2]. - Small-scale taxpayers also have the option of simplified taxation at a rate of 3% on total price and additional fees, or differential taxation at a 5% rate [3]. - Taxpayers choosing differential taxation cannot issue special VAT invoices for wages and benefits paid to dispatched employees but can issue ordinary invoices [4]. Group 2: Corporate Income Tax Treatment - Small micro-enterprises are defined by specific criteria, including an annual taxable income not exceeding 3 million yuan, a workforce of no more than 300, and total assets not exceeding 50 million yuan [5]. - Expenses incurred from external labor dispatch can be deducted from taxable income, categorized as either labor service expenses or salary and welfare expenses [6]. - R&D expenses can include labor costs for dispatched employees, which are considered as external R&D personnel costs [6][7]. - High-tech enterprises can also include labor costs for dispatched employees in their R&D expense calculations [7]. - Tax incentives are available for employing disabled individuals through labor dispatch, as they are considered employees of the dispatch unit [7].