Core Viewpoint - The article discusses the regulations and obligations regarding the payment of the Employment Security Fund for Persons with Disabilities (残保金) in China, emphasizing the criteria for employers and the calculation methods for contributions [12][25]. Group 1: Definition and Purpose - The Employment Security Fund for Persons with Disabilities is a fund aimed at supporting the employment and living conditions of persons with disabilities, which is required to be paid by employers who do not meet the employment quota [12][14]. Group 2: Employer Obligations - Employers are required to arrange for at least 1.5% of their total workforce to be persons with disabilities; failure to do so results in the obligation to pay the Employment Security Fund [13][14]. - The calculation of the fund is based on the difference between the required number of employed persons with disabilities and the actual number employed, multiplied by the average annual salary of the workforce [16][18]. Group 3: Collection and Payment - The fund is collected by the local tax authority, and employers must pay it annually, with the payment period set for September, October, and November [19][20]. - Payment can be made through electronic tax services or at tax service halls [23]. Group 4: Preferential Policies - There are preferential policies in place for employers who meet certain employment ratios, such as a 50% reduction for those employing between 1% and 1.5% of persons with disabilities, and a 90% reduction for those employing less than 1% [25][26]. - Companies with 30 or fewer employees are exempt from paying the Employment Security Fund [26]. Group 5: Employment Criteria - To count towards the employment quota, persons with disabilities must be employed under a formal contract for at least one year and receive wages that meet or exceed the local minimum wage [29].

Group 1 - Small-scale taxpayers are exempt from value-added tax (VAT) if their total monthly sales do not exceed 100,000 yuan [2] - For sales subject to a reduced VAT rate of 1%, the taxable sales amount should be reported in the appropriate section of the VAT declaration form [3] - The reduction in VAT payable is calculated at 2% of the sales amount and should be reported in the relevant sections of the VAT declaration form [3] Group 2 - Corporate income tax annual declaration forms can be corrected or voided through the electronic tax bureau [6] - Corporate income tax quarterly declaration forms can only be corrected for the most recently submitted quarter [7] - Financial statements can be corrected for submissions made after October 2019 through the electronic tax bureau [8] Group 3 - Stamp duty on taxable contracts and property transfer documents can be declared quarterly or per transaction [10] - Taxpayers can choose their tax declaration period within the specified range, and this choice cannot be changed within the same tax year [11] Group 4 - Taxpayers can issue invoices based on the remaining invoice quota from the previous month before completing the VAT declaration [13] - After successful VAT declaration, taxpayers can refresh their available invoice quota [14] Group 5 - Taxpayers can report cross-regional tax matters through the electronic tax bureau [16]

Group 1 - The article discusses various tax-related issues faced by businesses, including the need for proper registration and documentation for tax filings [2][3] - It highlights the importance of completing prior tax declarations before proceeding with new filings, particularly in cases of export tax [2][3] - The article emphasizes the necessity for businesses to resolve any discrepancies or issues flagged by the tax authority to avoid complications in future submissions [3] Group 2 - It mentions that businesses must ensure their representatives are properly registered to access electronic tax services [3] - The article outlines the process for handling multiple tax credit data entries, indicating that businesses should consult with tax authorities for resolution [3] - It also addresses the challenges faced by businesses in claiming tax exemptions, particularly for disability-related benefits, and the need for verification with tax authorities [3]

欢迎扫描下方二维码关注： 1、纳税人申报缴纳的车辆购置税，在电子税务局"税务数字账户 — 账户查询 — 证明信息查询"模 块，证明种类选择"车辆购置税完税证明"查询不到怎么办？ 请参考下方的温馨提示， 在2019年5月31日（含）前申报缴纳车辆购置税的车辆，可通过该模块查 询；车辆购置税是在2019年6月1日（含）后申报缴纳车辆购置税的车辆，请通过"公众服务—公众查询 —车辆购置税完税证明查询"模块查看。 2、我是公司财务负责人，以企业身份登录电子税务局，点击增值税一般纳税人申报时系统提示"您 没有该功能访问权限"，怎么办？ 遇到此类问题，您可进入"账户中心 — 人员权限管理—现有办税人员"模块，选择人员身份类型为 财务负责人的信息，点击右侧"管理"按钮，查询该人员是否已经赋予"税费申报"权限，如未赋予申报权 限，需要使用法人身份登录，给该财务负责人赋予申报权限。 3、我单位撤回退（免）税申报明细采集表时，输入申报年月和申报批次后系统提示该申报年月、 申报批次已申报，怎么办？ 遇到此类问题，请查看"企业撤回退（免）税申报明细表采集"填写的信息，"基本信息"下的"申报 年月"和"申报批次"应填写本次申报的年月和 ...

2、我单位通过电子税务局进行新办纳税人开业信息确认时，"纳税人所处街乡"选择不了怎么办？ 遇到此类情况，请关闭往期未申报列表弹窗，进入财产和 行为税 税源采集及合并申报模块，在展示的卡片上选择 环境保护税 。 1、我单位补报2025年第一季度的环保税，通过财产和行为税税源采集及合并申报模块弹出的往期未申报弹窗去办理，进入环境保护税税源明细表功 能界面后，没有新增税源按钮，怎么办？ 欢迎扫描下方二维码关注： 点击"新增税源"，填写信息并保存。 然后重新进入财产和行为税税源采集及合并申报模块，通过往期未申报弹窗点击去办理，就可以带出税源信息，如下图所示： 点击环境保护税卡片上的"税源采集"进入税源明细表页面，系统会显示新增税源按钮，如下图所示： 4、我单位在申报企业所得税年度申报时，发现"105所属国民经济行业"与实际不一致，通过电子税务局"涉税市场主体身份信息变更"模块申请并完成 了行业类型变更，但再次办理2024年度企业所得税汇算清缴时，A00000表中的"105所属国民经济行业"还是显示变更前的行业类别，如何获取变更后的行 业信息？ 出现此类情况时，完成行业类别变更再次进入2024年度企业所得税汇算清缴申报 ...