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适用小规模纳税人免征增值税政策的销售额,是否包括免征增值税商品的销售额?
蓝色柳林财税室· 2025-10-27 01:30
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].
事关社保缴费、竞业限制等 最高法发布劳动争议案件司法解释
Xin Hua Wang· 2025-08-01 04:10
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]