Core Viewpoint - The article outlines the procedures and requirements for the 2026 social insurance payment wage declaration, emphasizing the importance of timely submission and accurate data entry for compliance with regulations [2][18]. Group 1: Declaration Process - The social insurance payment wage declaration for 2026 will begin in January 2026, with a deadline for completion by February 28, 2026 [2]. - The declaration process can be conducted through the "Social Insurance Fee Management Client" using various methods, including single entry, batch entry, and template import [3][9]. Group 2: Entry Methods - The first method allows for the entry of individual employee data, suitable for cases with few employees [4]. - The second method supports batch entry for organizations with many employees, requiring the selection of the appropriate unit number for social insurance declaration [7][8]. - The third method involves exporting employee data to an Excel file for bulk editing and subsequent import back into the system [9][10]. Group 3: Data Management - When entering data, it is crucial to ensure that the wages for different insurance types (e.g., basic pension, unemployment insurance) are consistent within the same group [12][13]. - New employees' insurance wages must reflect the month they are enrolled, and any adjustments to declared wages must follow specific procedures [18]. Group 4: Submission and Record Keeping - After entering and reviewing the data, employers must submit the wage declaration through the client interface, which will then generate a record of the submission [14][15]. - Employers can check their submission records to confirm successful declarations and identify any issues that may have arisen during the process [16]. Group 5: Compliance and Responsibilities - Employers are responsible for ensuring timely and accurate wage declarations to avoid penalties, including late fees for non-compliance [18]. - It is recommended to use the single entry method for declaring wages for new employees or correcting errors, as this simplifies the process [18].

Group 1 - The article provides a tax calendar for various tax declarations and payments, including value-added tax, corporate income tax, and personal income tax, with specific deadlines outlined for each type [7][10][11]. - Taxpayers are required to declare and pay taxes such as the urban maintenance and construction tax, education fee surcharges, and environmental protection tax by the 20th of each month [7]. - The article emphasizes the use of the electronic tax bureau for tax declaration and payment processes, highlighting the convenience of online services [11][16]. Group 2 - The article details the annual assessment of stamp duty on taxable business books, which is based on the total amount of paid-in capital and capital reserves recorded in the books [10]. - Taxpayers can complete their stamp duty declaration through the electronic tax bureau, specifically under the section for property and behavior tax source information collection and consolidated declaration [11]. - The article mentions the option for taxpayers to utilize remote assistance through the "Yueyue" service for tax-related inquiries if online functionalities do not meet their needs [16].

Group 1 - The article emphasizes the ease of social insurance payment processes, providing a guide to assist individuals in managing their contributions effectively [6][8]. - It highlights the role of local tax authorities in facilitating social insurance payments, aiming to reduce the complexity often associated with these transactions [6]. - The content serves as a resource for readers to enhance their understanding of social insurance regulations and procedures, promoting better compliance and awareness [8].