Core Viewpoint - The article discusses the regulations and procedures for tax-related professional services, emphasizing the importance of accurate reporting and verification of tax service agreements between taxpayers and tax service providers [1][2]. Group 1: Tax Service Agreement Reporting - Tax service providers must report the essential elements of the service agreement to tax authorities accurately [1]. - For certain services like tax declaration and other tax matters, the reporting must occur before the service is provided, with timely updates based on actual circumstances [1]. - Other services, such as general tax consulting and tax compliance plans, require reporting within 30 days of signing, changing, or terminating the agreement [1]. Group 2: Verification of Tax Agents - Tax authorities are required to verify the identity of tax agents authorized by taxpayers or withholding agents [2]. - The verification process ensures that agents operate within the scope of their authorization [2]. Group 3: Procedures for Tax Service Personnel - Tax service personnel can use the agency channel for bulk declarations by logging in and selecting the batch processing option [3]. - A feature for bulk zero declarations allows for the submission of tax forms that meet zero declaration criteria [5]. - After confirming the accuracy of the submission, the system provides feedback on the declaration results [6]. Group 4: Handling Cross-Regional Tax Matters - Tax service personnel can report and register cross-regional tax matters through the agency channel by following specific navigation paths in the electronic tax system [12]. - There are two methods for unbinding personnel identity information from the authorized enterprise, either through individual or corporate login [12][13]. Group 5: Issue Resolution for Bulk Zero Declarations - If a bulk zero declaration operation indicates that some enterprises have issued invoices incorrectly, the tax service personnel should contact the tax authority for further investigation [14].

Group 1 - The Labor Contract Law allows employers to require employees to pay liquidated damages if they violate the service period agreement after receiving specialized training [2][5] - Employers can include confidentiality and non-compete clauses in labor contracts, with provisions for economic compensation during the non-compete period [3][5] - Apart from the specified circumstances, employers cannot impose liquidated damages on employees [4][5] Group 2 - Employees are not required to return the labor contract to the employer upon leaving the company, as both parties retain a copy [6]

Group 1 - The article discusses the process for tax reduction and exemption for key groups and self-employed veterans in Shanxi Province, emphasizing the need for information collection before 2024 [1][2] - It provides a step-by-step guide on how to access the tax reduction services through the electronic tax bureau, highlighting the importance of filling in specific details such as employee name and ID number [2][6] - The article mentions that small-scale taxpayers who have declared revenue cannot deduct VAT on purchases made before becoming a general taxpayer, outlining the conditions under which deductions are permissible [7][8] Group 2 - It clarifies that small-scale taxpayers must meet specific criteria to deduct VAT on invoices obtained before their registration as general taxpayers, including not having production income or failing to declare VAT correctly [8][11] - The article emphasizes the importance of accurate record-keeping and compliance with tax regulations to ensure eligibility for tax deductions [11]

Core Points - The article outlines the process for enterprises to collect information on key groups and self-employed veterans for tax reduction benefits starting from January 1, 2024 [4][5]. Group 1: Information Collection Process - Enterprises must log into the electronic tax bureau and navigate to the tax reduction section to access the information collection form for key groups and self-employed veterans [1]. - To enjoy the benefits, companies need to fill out the "Key Groups and Self-Employed Veterans Information Form" and select the "Add" option [4]. - After entering the required personnel information, companies must confirm the details to complete the information collection process [5]. Group 2: Historical Data Collection - Companies can collect information for periods before 2024 by selecting the appropriate options from a dropdown menu on the page [7]. - By clicking "Add" again, companies can fill in the relevant personnel information for the historical data collection [8].