Group 1 - The article provides a schedule for tax declaration and payment for various taxes including value-added tax, corporate income tax, and personal income tax, with specific deadlines outlined for each type of tax [8][11][12]. - It emphasizes the importance of electronic tax services, allowing taxpayers to file and pay taxes online through the electronic tax bureau or its app, enhancing convenience and efficiency [16][18]. - The article mentions the option for taxpayers to receive remote assistance through a service called "Yueyue," which can help with tax-related inquiries and submissions [15][17]. Group 2 - The article details the annual assessment of stamp duty on taxable business account books, based on the total amount of paid-in capital and capital reserves recorded in the books [11]. - It outlines the specific instructions for filling out the corporate income tax prepayment declaration form, particularly regarding employee compensation and related expenses [12][13][14]. - The article encourages taxpayers to complete real-name authentication on the electronic tax bureau to access tax knowledge and submit tax-related requests online [18].

欢迎扫描下方二维码关注： 根据《中华人民共和国企业所得税法实 施条例》 规定: 第三十四条 企业发生的合理的 工资薪金支出,准予扣除。 前款所称工资薪金,是指企业每一纳税 年度支付给在本企业任职或者受雇的员工的 所有现金形式或者非现金形式的劳动报酬,包 括基本工资、奖金、津贴、补贴、年终加薪、加 班工资, 以及与员工任职或者受雇有关的其他 支出。 但是不包括企业的职工福利费、职工教育 经费、工会经费以及养老保险费、医疗保险费、 失业保险费、工伤保险费、生育保险费等社会 保险费和住房公积金。 根据《国家税务总局关于企业工资薪 金及职工福利费扣除问题的通知》(国税函 〔2009〕3号) 规定: 一、关于合理工资薪金问题 《中华人民共和国企业所得税法实施条 例》第三十四条所称的"合理工资薪金",是指 企业按照股东大会、董事会、薪酬委员会或相 | | | | 办税日历 | | | | | --- | --- | --- | --- | --- | --- | --- | | | = | III | 四 | 五 | 六 | 日 | | | | | 1 | 2 | 3 | 4 | | 5 | 6 | 7 | 8 | 9 ...