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涉税名词一起学 | 研发费用加计扣除系列(5)外聘研发人员的劳务费用可以申报研发费用加计扣除吗?
蓝色柳林财税室· 2025-08-05 14:26
Core Viewpoint - The article discusses the eligibility of labor costs for external R&D personnel to be claimed as an additional deduction for R&D expenses, emphasizing that these costs fall under personnel labor expenses. Group 1: R&D Expense Deductions - Labor costs for external R&D personnel can be included in the personnel labor expenses for R&D expense deductions [1] - Personnel labor expenses specifically include salaries, unemployment insurance, basic pension insurance, work injury insurance, basic medical insurance, maternity insurance, and housing provident fund [1]
你问我答 | 电子税务局如何缴纳城乡居民基本养老保险?操作步骤
蓝色柳林财税室· 2025-07-01 00:44
Core Viewpoint - The article provides a step-by-step guide on how to use the electronic tax bureau for social security payment processes, emphasizing the ease of access and user-friendly interface for both individual and third-party payments [2][6][8]. Group 1: User Registration and Navigation - Users must log in to the electronic tax bureau as individuals, with new users required to register first [2]. - The navigation path includes selecting "Local Features," then proceeding to "Social Security Business," followed by "Urban and Rural Residents' Social Security Fees," and finally "Resident Pension" [3][4]. Group 2: Payment Process - For personal payments, users can directly select the payment level and method before clicking "Payment" [6]. - For payments on behalf of others, users need to add personnel by entering their name and identification number, then select the appropriate payment level and method [7]. Group 3: Payment Completion and Verification - If there is a need to make a supplementary payment for pension insurance, users must register the supplementary payment information with the human resources department before proceeding with the payment [8]. - After completing the payment, users can check the payment results under "Social Security Business" by selecting "Payment Certificate Issuance" or "Payment Record Inquiry" [8]. Group 4: Additional Information - A reminder is provided that payment certificates can only be printed two working days after successful payment, excluding holidays [9].