来源：北京税务 增值税法 系列宣传 增值税税率 征收率 一 、税率 根据《中华人民共和国增值税法》第二章第十条规定： （一）纳税人销售货物、加工修理修配服务、有形动产租赁服务，进口货物，除本条第二项、第四项、第五项规定 外， 税率为百分之十三 。 （二）纳税人销售交通运输、邮政、基础电信、建筑、 不动产租赁服务 ，销售不动产，转让土地使用权，销售或者 进口下列货物，除本条第四项、第五项规定外， 税率为百分之九 ： 欢迎扫描下方二维码关注： 1. 农产品、食用植物油、食用盐； 二 、征收率 根 据《中华人民共和国增值税法》第二章第十一条规定： 适用简易计税方法计算缴纳增值税的征收率为百分之三。 来源 北京税务 欢迎扫描下方二维码关注： 2. 自来水、暖气、冷气、热水、煤气、石油液化气、天然气、 二甲醚 、沼气、居民用煤炭制品 ； 3. 图书、报纸、杂志、音像制品、电子出版物 ； 4. 饲料、化肥、农药、农机、农膜 。 （三）纳税人销售服务、无形资产，除本条第一项、第二项、第五项规定外， 税率为百分之六 。 （四）纳税人出口货物，税率为零;国务院另有规定的除外。 （五）境内单位和个人 跨境销售 国务院规定范围内的 ...

Group 1 - The article provides a tax calendar for various tax obligations, including value-added tax, consumption tax, and personal income tax, with specific deadlines for submission and payment [8][9][10] - It outlines the process for taxpayers to collect tax source information and submit their property tax and urban land use tax through the electronic tax bureau [10][11] - The article introduces an online consultation service called "Yueyue," which allows taxpayers to seek assistance remotely for tax-related inquiries and submissions [12][13]

Group 1 - The core viewpoint of the article is to clarify the Environmental Protection Tax in China, detailing the obligations, taxable objects, tax calculation methods, and preferential policies for taxpayers [2][3]. Group 2 - Taxpayers are defined as enterprises and other production operators that directly discharge taxable pollutants within the territory of the People's Republic of China [3]. - Taxable air pollutants and water pollutants are determined based on the equivalent pollution amount calculated from the discharge volume [4]. - The taxable amount for air pollutants is calculated as: pollution equivalent number × applicable tax rate; for water pollutants: pollution equivalent number × applicable tax rate; for solid waste: discharge volume × applicable tax rate; for noise: decibel level exceeding national standards × applicable tax rate [5]. Group 3 - The tax obligation arises on the day the taxpayer discharges taxable pollutants. The tax is calculated monthly and declared quarterly, with specific deadlines for filing [6]. - Certain situations are exempt from taxation, including agricultural production (excluding large-scale breeding), mobile pollution sources, and facilities that meet discharge standards [8]. - Tax reductions apply if the concentration of discharged pollutants is below 30% or 50% of the national standards, allowing for a 75% or 50% reduction in tax, respectively [10]. Group 4 - Common questions include how to calculate taxable pollutant discharge for enterprises lacking monitoring conditions, which can use specified coefficients and methods from relevant regulations [11]. - Taxpayers can enjoy tax credits for investments in environmental protection equipment, allowing for a 10% tax credit on the investment amount [13]. Group 5 - The article references several legal documents that provide the framework for the Environmental Protection Tax, including the Environmental Protection Tax Law and its implementation regulations [14].

Core Points - The article discusses various tax obligations and deadlines for businesses and individuals in Shanxi province, focusing on value-added tax, consumption tax, and other local taxes [8][9]. Tax Obligations - Taxpayers are required to declare and pay value-added tax, consumption tax, urban maintenance and construction tax, education fee surcharges, local education surcharges, cultural industry construction fees, personal income tax, corporate income tax, and other related taxes within specified periods [8][9]. - Specific deadlines for tax declarations and payments are outlined, indicating that various taxes must be reported and settled by the end of each month [8]. Additional Information - The article emphasizes the importance of compliance with tax regulations and encourages taxpayers to stay informed about their obligations [9].

Core Points - The Supreme People's Court issued an interpretation to address legal issues in labor dispute cases, aiming to protect the legal rights of parties involved and maintain stable labor relations [1][2] - The interpretation emphasizes the combination of prioritizing stable employment and promoting high-quality economic development, guiding employers to fulfill their social responsibilities [1] Group 1 - The interpretation clarifies the criteria for determining "consecutive fixed-term labor contracts," preventing employers from evading the obligation to sign indefinite-term contracts [1] - It addresses common issues such as subcontracting, outsourcing, and non-payment of social insurance, establishing that contractors and those involved in mixed employment bear the responsibility for labor relations [1][2] - Agreements between employers and employees to not pay social insurance are deemed invalid, reinforcing the protection of workers' rights [1] Group 2 - To facilitate orderly talent mobility, the interpretation states that non-compete clauses are ineffective if the employee is unaware of the employer's trade secrets or related confidentiality matters [2] - Non-compete clauses must align with the trade secrets and intellectual property knowledge the employee has been exposed to; any excessive restrictions are invalid [2] - The interpretation allows courts to determine compensation responsibilities for employees who fail to fulfill agreed-upon labor terms after receiving special treatment from employers, based on actual losses and fault levels [2] Group 3 - The Supreme Court released six typical labor dispute cases to illustrate the rules established by the interpretation, aiding in better understanding and application [2] - The court plans to enhance judicial guidance by continuously publishing typical cases and improving the case database, providing robust judicial services to promote high-quality and full employment [2]