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合规小贴士丨不按时申报是不合规行为!逾期申报热点问答
蓝色柳林财税室· 2025-07-20 08:04
Core Viewpoint - The article emphasizes the importance of timely tax declaration and the consequences of late submissions, highlighting the legal framework and procedures for rectifying such issues. Group 1: Legal Framework - Taxpayers must adhere to the declaration deadlines and content as stipulated by the Tax Collection and Administration Law of the People's Republic of China [3] - Failure to submit tax declarations on time can result in fines ranging from 2,000 to 10,000 yuan, depending on the severity of the situation [3] - The State Administration of Taxation has provisions for first-time offenders with minor consequences, allowing for correction without penalties if done proactively [3] Group 2: Electronic Tax Bureau Procedures - Companies can check for "Notice of Correction within a Deadline" in the new electronic tax bureau under the "My To-Do" section [4] - After viewing the notice, companies can proceed with overdue tax declarations based on the specified correction requirements [6] - There is no separate entry for overdue declarations in the new electronic tax bureau; the process follows the same path as regular declarations [7] Group 3: Common Tax Types and Declaration Paths - For Value-Added Tax (VAT) and additional taxes, general taxpayers can declare through the "Tax Declaration and Payment" section [8] - Corporate income tax declarations can be made based on the accounting method, either for general or simplified taxation [9] - Social insurance fee declarations can be accessed through the local features section of the electronic tax bureau [9] Group 4: Handling Past Offenses - Companies can handle overdue declarations that occurred before being included in the new electronic tax bureau, but penalties must be addressed at the tax service hall [11] - Multiple overdue declaration offenses will not be merged for processing; each must be handled individually [11]
麻酱标注“未来日期”适用首违不罚吗 来
Qi Lu Wan Bao· 2025-06-18 00:49
Core Viewpoint - The incident involving a consumer purchasing a food item with a future packaging date raises significant concerns about food safety and regulatory oversight in the food industry [1][2][3]. Group 1: Incident Details - A consumer in Shanxi, Ms. Wang, reported that the sesame sauce in a meal purchased from Haidilao had a packaging date of June 15, 2025, despite being sold on June 9, 2023 [1]. - Ms. Wang experienced health issues, including diarrhea, after consuming the product, leading to questions about the quality of the sesame sauce [1]. Group 2: Regulatory Response - The local market supervision department initially stated that the seller's actions fell within a non-penalty range according to the "first violation not punished" policy, which sparked controversy [2]. - The department later indicated that the case was still under investigation, suggesting a lack of clarity and consistency in their response [2][3]. Group 3: Legal and Ethical Considerations - The incident highlights potential violations of the Food Safety Law, which mandates that food labels must be truthful and accurate, raising concerns about the seller's practices [2][3]. - The regulatory approach of "soft enforcement" and the "first violation not punished" policy, while intended to support small businesses, must be applied with clear boundaries to maintain consumer trust [3].
时隔13年山东实施道路交通安全法办法拟修正,增加首违不罚、自动驾驶等规定
Qi Lu Wan Bao Wang· 2025-05-23 06:35
Core Points - The Shandong Province is revising the implementation measures of the Road Traffic Safety Law of the People's Republic of China for the second time after 13 years, with public consultation open until June 23, 2025 [2][7] - The revision aims to align with national laws and address new challenges in traffic safety management due to rapid economic, social, and technological developments [3][4] Group 1: Legislative Background - The original Road Traffic Safety Law was implemented on May 1, 2004, marking the beginning of a legal framework for traffic safety in China [2] - The first revision of the Shandong implementation measures occurred in 2012, and the law has since played a crucial role in maintaining traffic order and reducing accidents [2] Group 2: Key Changes in the Draft - The draft includes the removal of outdated provisions that conflict with national laws, such as those related to school bus regulations and vehicle speed limits [4] - New provisions are introduced to enhance the regulation of non-motorized vehicles, particularly electric bicycles, by prohibiting the production and sale of non-compliant vehicles [5][8] - The draft emphasizes the responsibility of businesses in emerging sectors like delivery services to ensure compliance with traffic safety laws [6][8] Group 3: Technological Integration - The draft proposes the use of advanced technology for traffic law enforcement, including remote monitoring and handling of traffic violations [6][8] - It also includes provisions for the testing and operation of autonomous vehicles, reflecting the need to adapt to technological advancements in transportation [6][8] Group 4: Public Participation - The public is invited to submit feedback on the draft through various channels, indicating a commitment to community involvement in legislative processes [7]
济南市市中区应急管理局:“首违不罚”助力营商环境优化
Qi Lu Wan Bao Wang· 2025-05-14 04:03
Core Viewpoint - The article highlights the implementation of a "first violation exemption from penalties" policy by the Jinan City Emergency Management Bureau, which aims to balance regulatory enforcement with the need to foster a positive business environment [1][2]. Group 1: Policy Implementation - The Jinan City Emergency Management Bureau conducted routine inspections and identified a significant safety issue in a local enterprise, specifically the lack of safety warning signs on an electrical distribution box [1]. - Instead of imposing immediate penalties, the bureau assessed the company's violation history and determined it was a first-time offender, leading to a decision not to impose fines [2]. Group 2: Educational Approach - The "first violation exemption" policy is described as a combination of punishment and education, allowing companies to rectify issues while promoting compliance with safety regulations [2]. - The bureau provided the enterprise with a safety production commitment letter and comprehensive safety guidance materials, encouraging the company to take responsibility for safety while supporting its development in a law-compliant manner [2].