欢迎扫描下方二维码关注： 2026年度用人单位社会保险费 年度缴费工资申报操作指南 按照《 国家税务总局新疆维吾尔自治区税务局关于开展2026年度社会保险费缴费工资（基数）申报工作的通告 》 （2025年7号）要求，2026年度全疆用人单位年度缴费工资申报工作于2026年1月1日开始，请各用人单位及时申报职工 年度缴费工资并按期缴纳社会保险费。 一、申报对象 参加企业职工基本养老保险、机关事业单位基本养老保险、职工基本医疗保险（含生育保险）、工伤保险和失业保 险等险种的各类用人单位。 二、申报时间及办理渠道 2026年度全疆用人单位年度缴费工资申报时间为1月1日至3月31日。 用人单位线上可通过社保费管理客户端、全国统一规范电子税务局（新疆）办理；线下可到主管税务机关办税服务 厅或政务服务中心税务窗口办理。 社保费管理客户端： 通过左侧功能栏【缴费工资申报】-【年度缴费工资申报】模块进行申报。 全国统一规范电子税务局（新疆）： 通过【地方特色】-【社保业务】-【单位社保费年度缴费工资申报】模块进行 申报。 三、缴费基数上下限执行口径 2026年缴费基数上下限发布前，暂执行2025年缴费基数上下限规定，下限为5 ...

Tax Policy Overview - The article discusses the tax declaration process for individuals with foreign income, emphasizing that those with a fixed employment unit should declare at the local tax authority, while freelancers or those without a fixed unit can choose between their registered domicile or their habitual residence in China [4][5]. - It clarifies that if a foreign tax year does not align with the Chinese calendar year, the declaration should be based on the last day of the foreign tax year, determining which Chinese tax year it corresponds to [5]. Policy Applicability - The policy regarding foreign income tax declaration has been applicable since the 2019 tax year, and any unclaimed tax credits from previous years can still be processed under the relevant regulations [7]. Tax Registration Requirements - When applying for tax registration, individuals must provide specific documents, including a business license, relevant contracts, and identification of the legal representative or owner [13][14]. R&D Expense Deduction - The article highlights common misconceptions regarding the R&D expense deduction policy, stressing the importance of ensuring that the R&D activities meet the necessary criteria and that expenses are properly categorized [15][16].

Group 1 - The article emphasizes the importance of adhering to the "seven prohibitions" when using invoices to avoid legal issues [5][6][7] - It specifies that when obtaining invoices, changes to the item name and amount are not allowed, as non-compliant invoices cannot be used for financial reimbursement [6] - The article warns against the practice of "borrowing invoices for profit," stating that invoices should not be transferred or lent to others [7] Group 2 - The article outlines the necessary documents required for tax registration according to the Tax Registration Management Measures [14] - It lists specific documents such as business licenses, contracts, and identification of legal representatives that must be provided to tax authorities [14][16] - Additional required documents may be determined by local tax authorities [16]

Group 1 - The article emphasizes the requirement for taxpayers engaged in production and business to report all bank account numbers to the tax authorities, including any changes or new accounts [3][9]. - Taxpayers must report their bank account information within 15 days of opening a new account or making changes to existing accounts, as stipulated by the tax regulations [3][9]. - The article reassures that it is not too late for taxpayers to report their accounts even if they have been opened for a week [3]. Group 2 - The article outlines the process for tax cancellation for units in a non-compliant status, stating that they must first rectify their status before applying for cancellation [9]. - It references a notification from the National Taxation Administration that aims to simplify the tax cancellation process, particularly for non-compliant taxpayers [9].

Group 1 - The article discusses the process of adjusting the invoice quota for taxpayers during the VAT declaration period, highlighting the importance of understanding how to utilize the available quota effectively [3][5][6] - Taxpayers can apply for a temporary adjustment of their invoice quota through the electronic tax bureau if their current quota does not meet their invoicing needs [3][5] - The article outlines the steps for applying for an adjustment, including logging into the electronic tax bureau, navigating to the invoice adjustment section, and submitting the necessary documentation [5][6][7] Group 2 - The article emphasizes the significance of completing VAT declarations before utilizing the remaining invoice quota from the previous month [3][5] - It provides detailed instructions on how to submit an adjustment request, including filling out required fields and uploading supporting documents [6][7] - The article mentions the possibility of withdrawing an application if needed and checking the status of the application through the electronic tax bureau [6][7]

Core Viewpoint - The article provides a detailed guide on how to navigate the electronic tax bureau's online platform for businesses, specifically focusing on the process of handling invoice-related tasks and export tax refunds. Group 1: Accessing the Electronic Tax Bureau - Businesses must log in to the electronic tax bureau's website using their corporate identity [4] - After logging in, users can access the "Invoice Business" section through the "Hot Services" menu or by navigating through "Tax Services" [5] Group 2: Invoice Processing Steps - Once in the "Invoice Business" section, users should select "Invoice Selection Confirmation" under the "Invoice Business Processing" module [7] - In the "Invoice Selection Confirmation" interface, users need to choose "Export Tax Refund Selection" [8] - The system will then prompt users to select the type of certificate as "Invoice" and input relevant query conditions before clicking "Query" to select the VAT invoices for declaration [9] Group 3: Finalizing the Invoice Selection - After submitting the selection, the system will display a confirmation prompt for the number of invoices and total amount, which must be verified before proceeding [11] - Users must then confirm the purpose of the selected invoices in the "Purpose Confirmation" interface to complete the process [12]

Group 1 - Private enterprises can participate in professional title evaluation if they meet certain criteria, such as having a strong technical capability and standardized internal management [1] - For private enterprises without evaluation authority, their technical personnel can apply for titles through designated service points or social organizations [2] - Professional titles are a key indicator of the academic and technical level of professional talent [3] Group 2 - Conditions for title evaluation include obtaining relevant vocational skill certificates and meeting work experience requirements, such as 2 years for assistant titles, 3 years for intermediate titles, and 4 years for senior titles [4]

Core Viewpoint - The article outlines the rights and obligations of taxpayers, emphasizing the importance of compliance with tax regulations and the processes for applying for extensions, refunds, and tax benefits [9][10][11]. Taxpayer Rights - Taxpayers have the right to apply for an extension of tax declaration if they cannot meet the deadline, subject to approval from the tax authority [7]. - Taxpayers can request a delay in tax payment for up to three months if they face special difficulties, with approval from the local tax bureau [8]. - Taxpayers are entitled to a refund of overpaid taxes within ten days of the tax authority's discovery, or within three years if they identify the overpayment themselves [9]. - Taxpayers can apply for tax reductions or exemptions according to legal provisions, and must report any changes in eligibility within 15 days [10]. - Taxpayers have the right to appoint a tax agent for various tax-related matters, including tax registration and filing [11]. Taxpayer Obligations - Taxpayers must register with the tax authority within 30 days of obtaining a business license [16]. - Taxpayers are required to file tax declarations even if no tax is owed during the reporting period [18]. - Timely payment of taxes is mandatory, with penalties for late payments accruing daily at a rate of 0.05% [18]. - Taxpayers must cooperate with tax inspections and provide accurate information regarding their business operations [18]. - Taxpayers are obligated to provide timely updates to the tax authority regarding any significant changes in their business status [18].

Core Viewpoint - The article discusses various tax regulations and legal principles in China, emphasizing the importance of compliance for businesses and individuals in their tax obligations and civil activities [2][3]. Tax Regulations - Businesses must register for tax within 30 days of obtaining their business license, and tax authorities are required to process this registration on the same day it is received [2]. - Taxpayers are required to open basic deposit accounts in banks and report all account numbers to tax authorities [2]. - The issuance of invoices must adhere to specific regulations, including accurate representation of business activities and proper documentation [2]. Civil Law Principles - Parents have a legal obligation to support, educate, and protect their minor children [3]. - Taxpayers can deduct educational expenses for their children, with a maximum of 2000 yuan per month per child for full-time education, applicable to various educational levels [3]. - Contracts are considered valid once signed by both parties, and obligations may be enforced even if the contract is not in written form under certain conditions [3]. Additional Information - The article includes promotional content for a legal awareness campaign related to the Civil Code [5]. - It clarifies that the platform providing this information is for educational purposes and not an official tax advisory service [7].