Group 1 - The article provides a step-by-step guide on how to use the new electronic tax bureau for environmental tax declaration and payment [1][2][6] - It details the process of selecting the environmental protection tax and entering relevant enterprise information, including pollution discharge permits and pollutant data [2][3][4] - The article emphasizes the use of the pollution discharge coefficient method for calculating pollutants, allowing for automatic retrieval of discharge coefficients based on industry standards [3][9] Group 2 - The process includes saving the collected data and proceeding to the tax declaration interface for further calculations [6][8] - It highlights the importance of accurately filling in the calculation base for determining the tax amount owed or refundable [9] - The article concludes with a reminder about the necessity of maintaining accurate records for tax purposes [5][15]

Group 1 - The article discusses the "Occupational Skill Level Certificate," which targets professions outside the National Occupational Qualification Directory, focusing on high-skill jobs like Chinese pastry chefs and passenger vehicle drivers [2][9]. - The certificate is obtained through recognized employers and social training evaluation organizations, which are selected and registered by the human resources department [4][6]. - There are two types of evaluation institutions: employers can conduct assessments for their employees, while social training organizations can offer assessments to all workers [7][10]. Group 2 - The article differentiates between the "Occupational Skill Level Certificate" and the "Skilled Personnel Occupational Qualification Certificate," noting that both have equal validity and are recognized in policy implementation and benefits [9][12]. - The certificates are nationally recognized and can be verified through the Skills Talent Evaluation Work Network [13][14]. - It emphasizes the importance of choosing evaluation institutions that are officially recognized to avoid scams, advising users to check the public query system for evaluation institutions [7][8].

Group 1 - The article discusses the importance of correctly handling R&D expenses for tax deductions, emphasizing that materials directly consumed in R&D activities must be deducted accordingly [3][5] - It highlights a specific case where a manufacturing company did not deduct the costs of materials that were either wasted or turned into products, raising concerns about compliance with tax regulations [3] - The article references the policy from the National Taxation Bureau regarding the scope of R&D expense deductions, indicating that companies must be aware of the requirements to avoid potential issues [5] Group 2 - The article provides an example of employee housing benefits that can be deducted from taxes, noting that there are specific limits and requirements for such deductions [9][10] - It explains that the maximum deductible amount for employee welfare expenses is capped at 14% of the total salary expenses, and companies must maintain accurate records to comply with tax regulations [11] - The article stresses the importance of setting up separate accounts for employee welfare expenses to ensure compliance and avoid penalties from tax authorities [11]

Core Viewpoint - The article discusses the definition and criteria for determining reasonable salary and wage expenses for enterprises, as well as the specifics of employee welfare expenses and their tax deductibility [1][2][3]. Summary by Sections Definition of Salary and Wage Expenses - Salary and wage expenses refer to all cash and non-cash compensation paid to employees, including basic salary, bonuses, allowances, and other related expenditures [1]. - Reasonable salary and wage expenses are defined as those that comply with the company's established salary system and are confirmed by tax authorities based on specific criteria [1][2]. Criteria for Reasonable Salary and Wage Expenses - The criteria for determining reasonable salary and wage expenses include: 1. The enterprise has a standardized salary system. 2. The salary system aligns with industry and regional standards. 3. Salary adjustments are orderly and relatively fixed over time. 4. The enterprise has fulfilled its tax withholding obligations. 5. The arrangements are not aimed at tax evasion [1]. Employee Welfare Expenses - Employee welfare expenses include costs related to facilities and services provided for employees, such as canteens, medical services, and various subsidies [3]. - Specific components of employee welfare expenses include: 1. Costs incurred by internal welfare departments for facilities and personnel. 2. Various subsidies for health care, living, housing, and transportation. 3. Other welfare expenses such as funeral subsidies and relocation expenses [3]. Accounting for Employee Welfare Expenses - Enterprises must maintain separate accounts for employee welfare expenses to ensure accurate accounting. Failure to do so may result in tax authorities imposing reasonable estimates [4]. Tax Deductibility of Salary and Welfare Expenses - Salaries that are accrued in December but paid in January can be deducted in the year they are accrued [6]. - Welfare subsidies that are part of the salary system can be deducted as salary expenses, while those that do not meet the criteria must be classified as welfare expenses [6]. Treatment of Temporary Workers - Expenses related to seasonal workers, temporary workers, interns, and re-employed retirees must be categorized as either salary expenses or welfare expenses, with specific tax deductibility rules applying to each category [6].