Group 1 - The article provides a step-by-step guide for businesses to apply for export tax refund or non-refund certificates through the electronic tax bureau [2][3][4] - It outlines the necessary information required for different scenarios, such as whether the export goods declaration has been used for tax refund claims [6][7] - The process includes data self-checking to ensure accuracy before submission, with options to export any discrepancies found during the self-check [9][10][11] Group 2 - The article emphasizes the importance of verifying the export tax refund or non-refund information before final submission to avoid errors [14][16] - It details how to track the progress of the tax refund application through the electronic system, allowing businesses to filter by application time and other criteria [17][18]

Group 1 - The article discusses the conditions under which retired personnel can be re-employed and how their income is taxed, specifically highlighting that re-employed retirees must meet four criteria to be classified under "salary and wages" for personal income tax purposes [3] - It clarifies that income from short-term part-time work for retirees is classified as "labor remuneration income," while income from re-employment is classified as "salary and wages income" [4] - The company is required to withhold and report personal income tax for re-employed retirees, while retirement pensions are exempt from personal income tax according to relevant laws [4] Group 2 - The article outlines the guidelines for specific personnel, including retired individuals and students, to participate in work injury insurance starting from June 1, 2024 [9] - It specifies that various categories of workers, including seasonal workers and temporary workers, are included in the work injury insurance coverage [11] - The article emphasizes the need for companies to declare and pay work injury insurance fees monthly, based on the average salary of employees in the previous year [14]

Group 1 - The income obtained by retired personnel upon re-employment is subject to individual income tax after deducting the allowable expenses as per the individual income tax law, categorized under "wages and salaries" [1] - Retired personnel must meet four specific conditions to be classified as re-employed, including having a long-term employment contract, receiving fixed salary during absences, enjoying equal benefits with other employees, and having job promotions organized by the employer [2] - If the conditions are not met, the income from part-time work will be taxed as "labor remuneration" [2] Group 2 - Certain income types, such as housing allowances, retirement fees, basic pensions, or retirement subsidies, are exempt from individual income tax as per national regulations [5] - Additional income received from the original employer, such as bonuses and subsidies, does not qualify for tax exemption under the personal income tax law [6] - Senior experts who extend their retirement age and receive wages and bonuses from their employer are also exempt from individual income tax, provided these payments are in accordance with national regulations [8][9]

Core Viewpoint - The article discusses the taxation rules for retired personnel who take on new employment, clarifying the conditions under which their income is classified as "wages and salaries" versus "labor remuneration" for tax purposes [3][5]. Summary by Sections Conditions for Re-employment of Retired Personnel - Retired personnel must meet four conditions to be classified as re-employed: 1. A labor contract of at least one year must be signed with the employer. 2. The employee must receive fixed or basic salary even when absent due to leave. 3. The employee must enjoy the same benefits and training as other regular employees. 4. The employer must be responsible for the employee's promotion and title evaluation [3]. Taxation of Income - Income from re-employment for retired personnel is taxed as "wages and salaries," while income from short-term part-time work is taxed as "labor remuneration" [5]. - The company is required to withhold and report personal income tax for the re-employment income of retired personnel, while retirement pensions are exempt from personal income tax under the relevant tax laws [5]. Tax Deductibility for Employers - Employers can deduct expenses related to hiring retired personnel from their taxable income, as per the regulations on corporate income tax [5].