波黑塞族共和国广电网1月23日报道。波黑塞族共和国税务局局长戈兰.马里契奇表示，2025年，波黑塞 族共和国公共收入总计达445.9亿马克，同比增长10%，公共收入近年稳定增长。 直接税方面，总计征收9.751亿马克，较2024年增长5130万马克。其中，个人所得税征收4.804亿马克， 同比增长16%；企业所得税征收4.329亿马克，同比下降5%；财产税总计征收4040万马克，同比增长 12%。 其他公共收入方面，总计征收6.347亿马克，其中规费收入增长13%，博彩许可费收入增长11%，特许权 使用费收入增长10%，罚款收入增长14%。(驻波黑使馆经商处) 按公共收入类别分析，社保缴费额增长12%，其他公共收入增长10%，而直接税收入较2024年增长了 6%。 马里契奇表示，社保缴费是公共收入的最大来源，缴费金额总计达284.9亿马克，较2024年增长30.52亿 马克，同比增长12%。其中，养老、残疾保险费缴费总计174.0亿马克，同比增长13%；医疗保险缴费总 计90.62亿马克，同比增长10%；儿童保护基金和就业机构的缴费同比亦增长10%。 ...

Group 1 - The article provides a summary of frequently asked questions related to the electronic tax bureau, covering query operations, system anomalies, and declaration processes [1][2][4]. - It outlines the steps for querying corporate credit ratings through the electronic tax bureau, including both quick and detailed methods [1][2]. - The article details the approval process for various tax refunds, including stamp duty and social security refunds, and provides specific navigation paths within the electronic tax bureau [2][3]. Group 2 - Instructions are given for resolving system anomalies, particularly when tax officers encounter operational issues due to insufficient permissions, with a step-by-step guide for authorization [5]. - The article explains how tax professionals can collect and submit information, including the necessary steps for adding personnel to the tax service personnel directory [7]. - It describes the process for querying, printing, or exporting detailed reports for various tax types, including value-added tax and corporate income tax, along with steps for correcting previously submitted reports [9][10]. Group 3 - The article provides guidance on how to delete or modify vehicle information for vehicle and vessel tax, detailing the necessary steps within the tax declaration system [11]. - It explains the procedure for applying for tax refunds due to overpayment or duplicate declarations, emphasizing the use of the "one-stop tax refund" module [12].

Group 1 - The article provides a comprehensive guide on social security payment policies, focusing on the declaration and payment process for social insurance fees [1] - It outlines the steps to verify the cessation of insurance for employees who have left the company, including logging into the electronic tax bureau and checking employee insurance status [3][4] - The article emphasizes the importance of timely updates to the social security status of employees who have left, detailing procedures for different scenarios regarding the timing of departure and cessation of insurance [6][7][8] Group 2 - If an employee's insurance has not been terminated, the company must reapply for cessation of insurance at the social security agency [6] - The article specifies that if the departure and cessation times are both in the current month, the company must pay the social security fees for that month [6] - It also explains the process for handling cases where the departure time is in the previous month, including the need to apply for a modification of the cessation time [7]

Core Viewpoint - The deadline for pension insurance contributions for flexible employment personnel in Changsha is December 31, 2025, after which no retroactive payments can be made, emphasizing the importance of timely contributions to maintain social security rights [1][3]. Group 1: Contribution Process - The Hunan Province has introduced a fully online process for flexible employment personnel to register and pay for pension insurance, eliminating the need for in-person visits [1]. - Individuals can register and complete their pension insurance application through the "Smart Human Resources" app or WeChat official account, allowing for real-time processing of applications [1]. Group 2: Contribution Base and Amounts - The contribution base for pension insurance in Hunan Province for 2025 is set at 6,787 yuan per month, with flexible employment personnel having a minimum contribution base of 4,072 yuan (60% of the base) and a maximum of 20,361 yuan (300% of the base) [2]. - Monthly and annual contribution amounts vary based on the chosen contribution level, with the lowest monthly payment being 814.4 yuan and the highest being 4,072.2 yuan [2]. Group 3: Importance of Timely Contributions - Timely completion of pension contributions is crucial as failure to do so may interrupt the contribution period, affecting future pension calculations [3]. - Flexible employment personnel are encouraged to utilize online channels for contributions and can contact the 12333 human resources service hotline for assistance [3].

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].