欢迎扫描下方二维码关注： 职工发生工伤 在进行工伤认定之后 还有一个重要的环节 劳动能力鉴定 劳动能力鉴定结论是工伤职工 享受工伤保险待遇的重要依据 进行劳动能力鉴定 需符合什么条件？ 工伤职工经过治疗后，伤情处于相对稳定后存在 残疾、影响劳动能力 的，确认是 因工伤原因 造成职工身体上的残疾； 工伤职工的残疾将 对以后的工作、生活产生直接影响 ，并且伤残程度已经影响职工本人的劳动能力。 因此，如果职工 只是受到轻微伤害 并 不影响劳动能力 则 无须 进行 劳动能力鉴定 由谁申请？ 劳动能力鉴定申请的 主体分为三类 即工伤职工所在单位； 即因工受到事故伤害或患职业病被认定为工伤的职工本人； 包括职工配偶、子女、父母、兄弟姐妹、祖父母、外祖父母。 劳动能力鉴定申请后 多久可以进行鉴定？ 劳动能力鉴定委员会 收到劳动能力鉴定申请后 应当及时对申请人提交的材料进行审核 劳动能力鉴定委员会应当自收到鉴定申请之日起 5个工作日内 以书面或者电子形式一次性告知申请人需要补正的全部材料和合理期限。 申请人无正当理由逾期未补正的，视为放弃当次劳动能力鉴定申请。 个人申请劳动能力鉴定需要单位盖章吗？ 根据《工伤保险条例》和《劳 ...

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欢迎扫描下方二维码关注： 申税小微 各位出口企业的小伙伴们，2024年度出口企业管理类别评定已完成。成为一类的企 业可享受绿色办税通道，优先办理出口退税，并建立重点联系制度，及时解决企业有关 出口退（免）税问题~ | 01 | 企业的生产能力与上一年度申报出口退（免）税规模相匹配。 | | --- | --- | | 02 | 近 3年 （含评定当年，下同）未发生过虚开增值税专用发票或者其他增值税扣税凭证、骗取出口退税行为。 | | 03 | 上一年度的年末净资产大于上一年度该企业已办理的出口退税额（不含免抵税额）的 60% 。 | | 04 | 评定时纳税信用级别为 A级或Ｂ级 。 | 企业内部建立了较为完善的出口退（免）税风险控制体系。 05 二 外贸企业应同时符合下列条件 | 01 | 近 3年 未发生过虚开增值税专用发票或者其他增值税扣税凭证、骗取出口退税行为。 | | --- | --- | | 02 | 上一年度的年末净资产大于上一年度该企业已办理出口退税额的60%。 | | 03 | 持续经营 5年 以上（因合并、分立、改制重组等原因新设立企业的情况除外）。 | | 04 | 评定时纳税信用级别 ...

Core Points - The announcement from the National Taxation Administration of Hainan Province extends the corporate income tax preferential policy for enterprises in Hainan Free Trade Port, effective from January 1, 2025, to December 31, 2027 [1] - Encouraged industries registered and operating in Hainan Free Trade Port will be taxed at a reduced rate of 15% on corporate income tax [1] Group 1 - The announcement provides clear standards for determining which enterprises are eligible for the tax benefits [1] - Eligible enterprises include resident enterprises registered in the Free Trade Port, branches of resident enterprises, and institutions or places established by non-resident enterprises in the Free Trade Port [1] - For enterprises with headquarters in the Free Trade Port, only the main and branch offices located within the Free Trade Port are considered for eligibility, excluding branches established outside the Free Trade Port [1] Group 2 - For enterprises with headquarters outside the Free Trade Port, only the branches located within the Free Trade Port are assessed for eligibility, excluding the headquarters and branches outside the Free Trade Port [1] - The announcement also states that income from new overseas direct investments made by tourism, modern service, and high-tech industries will be exempt from corporate income tax [2] - New overseas direct investments are defined as investments made between January 1, 2020, and December 31, 2027, including establishing new branches or enterprises abroad, increasing capital in existing overseas enterprises, and acquiring equity in foreign companies [2] Group 3 - The announcement allows for one-time deductions or accelerated depreciation for intangible assets in the year they become available for use [2] - Self-developed intangible assets are recognized based on the time they reach their intended use [2] - Branches and non-resident enterprises established in the Free Trade Port can also benefit from one-time deductions or accelerated depreciation and amortization policies [2]

Core Viewpoint - The article discusses the recent actions taken by tax authorities against venture capital companies in Hainan Free Trade Port, particularly focusing on the denial of tax incentives based on the lack of proper registration as per the Interim Measures for the Administration of Venture Capital Enterprises [1][2]. Group 1: Tax Incentives and Regulations - The local tax authority has issued a notice stating that a venture capital company registered in Hainan Free Trade Port is not eligible for the 15% corporate income tax rate due to failure to register according to the Interim Measures for the Administration of Venture Capital Enterprises [2][3]. - The criteria for enjoying the 15% tax rate include being registered in Hainan, having the main business income from encouraged industries exceeding 60%, and meeting substantial operational conditions [3][6]. - The tax incentive policy is valid until December 31, 2027, as extended by the Ministry of Finance and the State Taxation Administration [6]. Group 2: Registration and Compliance - The Interim Measures for the Administration of Venture Capital Enterprises stipulate that registration is voluntary and does not constitute a barrier to market entry [8][10]. - Registered venture capital enterprises can receive policy support, including potential funding from government-led venture capital funds [9][10]. - The tax authority's requirement for registration to qualify for tax incentives is not explicitly stated in the tax incentive policy, indicating that unregistered companies may still be eligible if they meet other criteria [6][7]. Group 3: Discrepancies in Policy Interpretation - The Hainan Provincial Development and Reform Commission has issued guidelines that incorrectly link the tax incentive to the registration requirement, which exceeds its authority [13][14]. - The guidelines have created confusion and may hinder the growth of smaller venture capital firms in Hainan, potentially reducing investment in local small and medium enterprises [17][18]. - The article suggests that venture capital firms should proceed with registration to avoid tax disputes and protect their investments, despite the lack of a legal basis for the registration requirement in the tax incentive policy [18].