✅ 上岗和转岗培训； ✅ 各类岗位适应性培训； ✅ 岗位培训、职业技术等级培训、高技能人才培训； ✅ 专业技术人员继续教育； ✅ 特种作业人员培训； ✅ 企业组织的职工外送培训的经费支出； ✅ 职工参加的职业技能鉴定、职业资格认证等经费支出； ✅ 购置教学设备与设施； ✅ 职工岗位自学成才奖励费用； ✅ 职工教育培训管理费用； ✅ 有关职工教育的其他开支。 欢迎扫描下方二维码关注： 0 1 问：企业为员工开展教育培训所发生的支出，是否属于职工教育经费范畴？ 答： 企业职工教育培训经费列支范围包括： 1. 《财政部 全国总工会 国家发改委 教育部 科技部 国防科工委 人事部 劳动保障部 国务院 国资委 国家税务总局 全国工商 联关于印发〈关于企业职工教育经费提取与使用管理的意见〉的通知》（财建〔 2006 〕 317 号） 问：职工教育经费税前扣除标准是统一的吗？ 答： 分两类！ 一般企业： 8% 限额扣除 自 2018 年 1 月 1 日起，不超过工资薪金总额 8% 的部分，准予在计算企业所得税应纳税所得额时扣除；超过部分，准予 在以后纳税年度结转扣除。 特定行业：全额扣除 1. 软件 / 集成电路企业：集成 ...

Core Viewpoint - The article emphasizes the transition of tax payment processes from offline to online through the optimization of the national electronic tax bureau and mobile app, highlighting the importance of the electronic tax bureau app for tax-related tasks [3]. Group 1: Electronic Tax Bureau App Features - The electronic tax bureau app serves as a comprehensive service platform for tax declaration, invoice management, and certificate issuance, making it essential for financial personnel in enterprises [3]. - The app has undergone continuous iterations to enhance user experience, particularly in high-frequency business functions such as invoice data statistics and invoice usage queries [3]. Group 2: Steps for Querying Invoice Data - To query invoice data and usage information, users must log into the electronic tax bureau app, switch to the corresponding enterprise identity, and navigate to the invoice usage section [4][5]. - Users can select the type of invoice and the query period to retrieve specific invoice usage records [9][11].

Group 1 - The article discusses the tax withholding process for new employees, particularly focusing on recent graduates and their first salary [2][4] - It highlights that new employees, like recent graduates, may not need to prepay individual income tax if their taxable income is negative after deductions [2][4] - The article also addresses the eligibility criteria for new hires, including those who have not received any salary before joining the new company [4] Group 2 - The article explains that companies hiring unemployed individuals can enjoy VAT reduction benefits if certain conditions are met, such as signing a labor contract for over a year and paying social insurance [4] - It specifies that eligible companies can deduct a fixed amount of taxes for each qualified employee, with a standard deduction of 6,000 yuan per person per year, which can be increased by up to 30% [4] - The article mentions that training expenses for new employees can be deducted from corporate income tax if they do not exceed 8% of the total salary expenses [4]