Group 1 - The article discusses the adjustment of the upper and lower limits for the payment base of employee basic pension insurance, unemployment insurance, and work injury insurance in the province for the year 2025, with the upper limit set at 22,795 yuan/month and the lower limit at 4,650 yuan/month [2] - Employers can pay the adjusted insurance fees through the social insurance fee management client starting from October 2025, with the deadline for completing the payment by December 2025 without incurring late fees [2] - The article provides a step-by-step guide for employers on how to declare and pay the adjusted social insurance fees [2] Group 2 - The article mentions that personal contracts for buying cars do not require stamp duty, as they are classified as personal contracts for movable property [8][9] - It highlights that not only car purchases but also personal purchases of furniture, appliances, and housing transactions are exempt from stamp duty [9] - The article emphasizes that electronic orders made online with e-commerce operators are also exempt from stamp duty [9] Group 3 - The article outlines various tax benefits available during the upcoming long holiday, including VAT exemptions for cultural and sports service ticket revenues and simplified tax collection methods for certain service providers [11][13][16] - It details the "immediate buy and refund" policy for outbound tourists, allowing them to claim refunds on purchases made in designated stores [12] - The article also mentions tax exemptions for land and property used by religious sites and parks, as well as reduced income tax rates for small-scale taxpayers [20][21]

Core Points - The social security contribution base limits for 2025 have been announced, with the upper limit set at 37,302 yuan/month and the lower limit at 7,460 yuan/month, effective from July 1, 2025 [3] - The average wage for urban employees in 2024 is reported to be 12,434 yuan/month [3] - Employers must adjust and pay the difference in social security contributions by the end of October 2025, with no late fees applied during this period [3] Group 1: Contribution Adjustment Process - Employers can adjust their contribution base through the social security fee management client or the electronic tax bureau starting from October 2025 [3] - The steps for employers include logging into the system, selecting the relevant months (July and August 2025), and submitting the adjustment data [7][8] - After submission, the system will redirect to the payment interface to complete the payment [9] Group 2: Flexible Employment Contribution Process - Flexible employment individuals must also pay the difference in social security contributions due to the base adjustment [13] - The payment process for flexible employment individuals involves using the "Suishenban" app or other platforms to submit their information and select "special payment" for the adjustment [13][21] - Payment can be made through various methods, including bank cards, Alipay, or WeChat, and a payment proof can be obtained after three working days [21][22]

Core Points - The article discusses the annual social insurance payment declaration period for 2025, which is from June 10 to July 25, 2025 [2][27] - It emphasizes the importance of completing the annual payment base declaration, as failure to do so will prevent the unit from processing payments in July [2][27] Summary by Sections Declaration Process - Units must declare the 2025 annual social insurance payment based on the average monthly salary of insured employees from the previous year [17] - There are two modules for declaration: "Annual Payment Salary Declaration" for the 2025 salary and "Annual Payment Salary Adjustment" for the 2024 salary [17][18] Payment Adjustment - For social insurance fees incurred before January 1, 2024, units must apply to the relevant departments for the amount owed before declaring [6][12] - For fees incurred after January 1, 2024, units can declare through the "Daily Declaration" module in the client system [6][7] New Employees - New employees' salaries must be declared through the "Annual Payment Salary Declaration" module during the concentrated declaration period [19] - If a unit has not declared the salaries of new employees during the concentrated period, they can do so from August 10 to 25 [19] Channels for Declaration - Units can declare through various channels including the social insurance management client, electronic tax bureau, and tax service halls [14] Record Keeping - Units can check their declaration records and payment statuses through the client system [23]