欢迎扫描下方二维码关注： 劳动合同是劳动者与用人单位 确立劳动关系、 明确双方权利和义务的协议 劳动合同必备条款有哪些？ 根据《劳动合同法》 劳动合同必须包括 劳动合同期限、工作内容和工作地点、工作时间和休息休假、劳动报酬、社会保险、劳动保护、劳动条件和职业危害防护 等 内容。 除了以上必备条款 在劳动合同中 用人单位与劳动者还可以约定 试用期、培训、保守秘密、补充保险 和福利待遇 等其他事项 如果用人单位与劳动者 订立的是电子劳动合同 用人单位要提示劳动者及时下载和保存电子劳动合同文本，告知劳动者查看、下载电子劳动合同的方法，并提供必要的指导和帮助，确保劳 动者可以使用常用设备随时查看、下载、打印电子劳动合同的完整内容。 劳动者需要电子劳动合同纸质文本的，用人单位要至少免费提供一份，并通过盖章等方式证明与数据电文原件一致。 公司需要保存多久劳动合同？ 《劳动合同法》第十六条规定 劳动合同文本由用人单位和劳动者各执一份。 第五十条规定 用人单位对已经解除或者终止的劳动合同的文本，至少保存二年备查。 因此 用人单位应 自劳动合同签订之日起保存劳动合同文本， 直至解除或者终止劳动合同后至少两年 ，以备查询。 劳动 ...

Core Viewpoint - The article highlights recent tax fraud cases in the "new three items" sector (electric vehicles, lithium batteries, and photovoltaic products), emphasizing the misuse of tax incentives and the negative impact on fair market competition and industry development [2][4]. Group 1: Tax Fraud Cases - A tax fraud case involving a gang led by Lin Jiayang was uncovered, with fraudulent tax claims exceeding 149 million yuan (approximately 21 million USD) through the manipulation of invoices for lithium batteries [2]. - The Shenzhen tax authority has recovered the fraudulent tax amount and imposed a fine, with Lin Jiayang sentenced to 12 years and 6 months in prison [2][4]. - Another case involved Jiangxi Nan's Lithium Battery New Materials Co., which improperly included non-research personnel salaries in R&D expenses, resulting in a tax penalty of 5.719 million yuan (approximately 800,000 USD) [3][4]. Group 2: Impact on Industry - The tax authority's actions reveal that some companies in the "new three items" sector are exploiting tax incentives, undermining the original intent of these policies to foster innovation and fair competition [4][5]. - The misuse of tax benefits contributes to low-price, inefficient competition and exacerbates overcapacity issues, disrupting the unified national market [4][5]. - Experts argue that such practices hinder high-quality industry development and create obstacles to fair competition, necessitating stricter enforcement of tax laws [4][5].

人民财讯8月12日电，福建省人民政府办公厅印发《关于推动建设生育友好型社会的若干措施》，其中 提出，加大税收、金融、住房支持力度。落实好3岁以下婴幼儿照护、子女教育个人所得税专项附加扣 除政策。住房政策向多子女家庭倾斜，适当提高多子女家庭住房公积金最高贷款额度和租住商品住房公 积金的提取额度。根据养育未成年子女负担情况实施差异化租赁和购买房屋的优惠政策。完善公租房调 换政策，鼓励和支持对人口增加的承租家庭及时调换房源，对三孩家庭探索实施保障房优先选择政策。 支持金融机构对符合条件的母婴护理、托育服务等企业发放相关政策性优惠贷款。鼓励支持保险机构发 展适合孕妇、婴幼儿等特定人群的综合保险。 ...

Core Viewpoint - The new VAT law in China, effective from January 1, 2026, emphasizes "data-driven taxation" and introduces significant adjustments in areas such as cross-regional goods transfer, electronic invoice management, and tax incentives for businesses [1][12]. Group 1: Contract Design for Tax Optimization - Clearly define tax incentive applicability within contract terms [1]. - Utilize commercial discounts and allowances in contracts to optimize tax liabilities [4]. - Choose suppliers who can issue VAT special invoices to ensure input tax deductions [4]. - Specify sales methods and tax obligation timing in contracts to manage cash flow and tax reporting effectively [3][5]. Group 2: Tax Rate Management and Compliance - Separate taxable items with different tax rates in contracts to avoid higher tax rates due to mixed sales [10]. - For export businesses, include export tax refund clauses in contracts to comply with tax refund policies [10]. - Ensure related party transactions adhere to independent transaction principles to prevent tax adjustments by authorities [10]. Group 3: Case Studies on Tax Strategy - Case Study 1: Company A, a manufacturer, reduced its overall tax burden by 15% through optimized supply chain management and fixed asset investments, improving production efficiency by 10% [11]. - Case Study 2: Company B, a retail chain, transitioned to general taxpayer status, resulting in an 8% reduction in actual tax burden while maintaining market share through pricing strategies and promotions [11]. Group 4: Practical Insights from the New VAT Law - The course on the new VAT law covers legislative principles, tax rate adjustments, and practical implications for businesses, including case studies from various industries [12][30].

Group 1 - The core viewpoint is that the Fuyuan City Taxation Bureau is actively implementing tax relief policies to support the sustainable development of small and medium-sized private enterprises [1][5] - The bureau has established a policy guidance team to provide one-on-one assistance to enterprises, enhancing their understanding and application of tax policies [3][4] - The average processing time for tax refunds has been reduced to 3 working days, improving the efficiency of tax refund applications [4] Group 2 - Guizhou Taifu Gypsum Co., Ltd. has received a total tax refund of 4.7353 million yuan, which will aid in upgrading its equipment and enhancing production capabilities [4] - The company, established in 2009, focuses on producing gypsum boards from waste materials, contributing to environmental protection and resource utilization [3] - The Fuyuan City Taxation Bureau plans to continue optimizing tax policies and services to address the urgent needs of private enterprises and promote high-quality local economic development [5]

Core Viewpoint - The article emphasizes the importance of tax services and compliance for businesses in the context of local tax regulations and support from tax authorities [4]. Group 1 - The article highlights the role of the Longgang District Taxation Bureau in providing tax services and support to local businesses [4]. - It mentions the significance of understanding tax regulations for effective business operations and compliance [4]. - The article encourages businesses to engage with tax authorities for better guidance and support [4].

Group 1 - The electric vehicle industry in Xishan, Wuxi, is a significant contributor to the national market, with one in three electric vehicles in China being produced there [1] - Xishan has established a comprehensive electric vehicle industrial ecosystem, housing six of the top ten electric vehicle companies in China and over 600 related enterprises [1] - The modernization of production processes is evident in factories like Yadea Technology Group, where high-end electric vehicles are assembled every 90 seconds [1] Group 2 - In 2024, 246 electric vehicle companies in Xishan achieved an export value of $610 million, accounting for one-seventh of the total electric vehicle exports from China [2] - The company Jiangsu Umwa Technology has a market share of 70% in the Philippines and has established three production bases and over 350 retail stores in Southeast Asia [2] - Jiangsu Umwa Technology faced challenges with tax regulations but improved its risk management processes after receiving guidance from tax authorities [2] Group 3 - Jiangsu Zhongxing Motorcycle Co., Ltd. reported a 441.75% year-on-year increase in cross-border e-commerce B2B exports, reaching $10.03 million in 2024 [3] - The local tax department in Xishan provides targeted services to assist companies with complex cross-border tax issues, enhancing their export capabilities [3] - Regular tax service salons and a support mechanism have been established to facilitate communication and provide detailed information on overseas investment and tax policies [3]

Core Insights - High-tech enterprises face unique tax management challenges despite enjoying tax incentives, including difficulties in applying for and maintaining high-tech enterprise qualifications, high requirements for the accuracy and compliance of R&D expense deductions, and frequent updates to tax policies [1][3][5] Group 1: Challenges Faced by High-tech Enterprises - The application criteria for high-tech enterprise recognition include specific quantitative indicators such as the proportion of R&D expenses to sales revenue and the proportion of income from high-tech products, necessitating systematic organization and proof of compliance [3] - High-tech enterprises often engage in multiple concurrent R&D projects requiring precise financial accounting systems and a deep understanding of policy boundaries to avoid subsequent risks [3][5] - Continuous optimization of the tax incentive system by the state poses challenges for internal finance and tax teams, necessitating ongoing learning and adaptation to avoid missing out on benefits or inadvertently breaching compliance [3][5] Group 2: Role of Zhongjing Tax Consulting - Zhongjing Tax Consulting, approved by the State Administration of Taxation, provides comprehensive solutions for high-tech enterprises, focusing on their pain points and offering services such as R&D expense audits and high-tech enterprise income audits [1][3][6] - The firm conducts thorough audits of high-tech enterprise income and tax declaration materials to ensure compliance with tax incentive policies, thereby safeguarding tax benefits for clients [5][6] - Zhongjing Tax Consulting offers unique simulated tax audits to preemptively assess tax handling from an audit perspective, identifying potential risks and providing actionable recommendations for improvement [5][6] Group 3: Training and Policy Adaptation - The firm keeps abreast of policy changes and provides customized training to ensure that clients' finance and tax teams are promptly informed about the latest policy points and practical challenges related to R&D expense deductions and other relevant areas [5][6] - Training content includes comprehensive interpretations of tax incentive policies and new tax regulations tailored to specific industries, empowering finance teams to effectively leverage compliance for business growth [5][6]

Group 1 - The article discusses issues related to the submission of VAT and additional tax declarations for general taxpayers, specifically regarding the selection of "reduction policy applicable subjects" in the declaration form [2][3] - It provides guidance on how to reset the form to select whether the small and micro enterprises' "six taxes and two fees" reduction policy applies [2] - The article also addresses the situation where a company encounters a prompt indicating "there are unresolved risk tasks for the summary invoice," advising to contact the tax authority for resolution [3] Group 2 - The article mentions that if a company has property tax source information maintained in 2023 and encounters issues with the system not applying the half reduction for the first quarter of 2025, it may be due to the tax authority's status being invalid [4] - It outlines the process for reporting accelerated depreciation and amortization for equipment not exceeding 5 million yuan, emphasizing the need to follow specific guidelines from the tax authority [5][6] - The article clarifies that the tax receipt for "human resources services" may show "business auxiliary services" as the corresponding upper-level category, which is a classification detail [8]

Group 1 - The core point of the news is that President Trump has threatened pharmaceutical companies with a potential 200% tariff on imported drugs, but the market has reacted calmly due to the provided grace period for companies to adjust [1][2] - The grace period of "one to one and a half years" allows pharmaceutical companies ample time to stockpile and shift production, significantly reducing investor concerns [1][2] - Major pharmaceutical companies are already taking proactive measures, such as stockpiling drugs and increasing domestic production investments, indicating that industry confidence remains intact despite tariff threats [1][3] Group 2 - The grace period could extend until 2027, and companies may further extend their response time to 2028 through stockpiling, providing a strategic planning window for long-term adjustments [2] - The pharmaceutical industry is accelerating stockpiling, with hormone drug exports from Ireland to the U.S. valued at $36 billion this year, more than double last year's total [3] - Companies like Eli Lilly are investing heavily in U.S. manufacturing, with a $27 billion expansion plan, and tax incentives from Trump's "Big Beautiful Plan" are helping to mitigate the costs of establishing new facilities [3]