欢迎扫描下方二维码关注： 为了让您更清晰地理解社保费征缴政策、熟悉申报缴纳流程、掌握操作要领，我们特此推出 " 社保缴费指南 " 系列内容， 系统梳理常见社保费申报缴纳问题，为您提供准确、实用、及时的政策解读与操作指引。 单位为离职员工办理停保后 次月发现系统内仍有其缴费数据 如何处理？ 今天 小编带您一步步来看 核实停保时间 0 1 1.登录电子税务局，依次点击 【地方特色】-【社保业务】-【职工参保信息查询】 | ← 波间 | | | | | --- | --- | --- | --- | | 胶方转换 | | 仅全接控案中地特色服务功能 | | | 特色力报 | 经保收藏查询 | | | | 作改造势 | 是行费得值服费金 | 职工会谈组织培 | | | 杜鹃业务 | 货股工资单股 | 职工参保信息查询 | | | | 康 新日报 信誉 社保业务 | 31.00 | | | | 单位计会保处理事程 | 建筑设工资保险集团按图解题(A | 加位社保障自我信息 | | | 社保质物馆 | | | | | 是位计保用亿欧 | 社保障信息都行调查数据 | H 保育口款状态不明让图 | | | 社保费湖南 | | ...

长沙晚报掌上长沙12月21日讯（全媒体记者 刘攀）记者今日从长沙市人力资源和社会保障局获悉，按 照现行政策规定，2025年度养老保险缴费将于12月31日截止，跨年后将无法补缴上一年度相关费用，提 醒广大灵活就业人员抓紧时间完成缴费，避免错过时限影响社保权益。 | 敏费档次 | 缴费基数 | 月缴费额 | 年缴费额 | | --- | --- | --- | --- | | | (元/月) | (元) | (元) | | 60% (下限) | 4072 | 814. 4 | 9772. 8 | | 70% | 4751 | 950.2 | 11402. 4 | | 80% | 5430 | 1.086.0 | 13032.0 | | 90% | 6009 | 1.221.8 | 14661.6 | | 100% | 6787 | 1.357.4 | 16288.8 | | 200% | 13574 | 2.714.8 | 32577.6 | | 300% (上限) | 20361 | 4.072.2 | 48866. 4 | 缴费基数的设定方面，依据湖南省人社厅、省财政厅、国家税务总局湖南省税务局联合发布的《关 ...

Core Points - The article provides a detailed guide on how to apply for a tax clearance certificate, including the necessary steps and documentation required for both individual and corporate taxpayers [15][18][25] Group 1: Tax Clearance Application Process - Taxpayers can apply for a tax clearance certificate through the electronic tax bureau by navigating to the "Tax Payment" section and selecting "Certificate Issuance" [18][21] - If there are no pending issues, the system will allow direct access to the tax clearance certificate preview, where users can download the PDF format [18][19] - In cases where there are pending matters, taxpayers will be shown a list of outstanding issues that need to be resolved before obtaining the certificate [20][25] Group 2: Required Documentation - For individual taxpayers, valid identification is required, while corporate taxpayers must provide business licenses and tax registration documents [15][19] - Additional documentation may include the latest company articles of association and profit distribution resolutions for corporate entities [12][13] Group 3: Payment and Submission - Taxpayers must ensure that all relevant tax payments are made before applying for the clearance certificate, as any outstanding payments will prevent the issuance of the certificate [20][25] - The article emphasizes the importance of confirming the accuracy of the payment amounts and personal information before submission [6][8]

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]

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].