欢迎扫描下方二维码关注： 2. 系统自动跳转到"税务文书送达确认"界面，并自动弹出《责令限期改正通知书》。您可以查看逾期未申报的税种、属期及改正期限等信息，查看完 毕点击【关闭】。 3.《责令限期改正通知书》"是否已查阅"变为"是"。 4. 根据责令限期改正通知书上逾期未申报的税种，进入对应申报表进行补申报及税款缴纳。代扣代缴个人所得税以及查账征收个体工商户、个人独资 企业、合伙企业经营所得个人所得税逾期申报需通过自然人电子税务局办理。 5. 当责令限期改正的事项在限期内改正后，系统会自动判断纳税人的违法行为情况是否符合 首违不罚 。 情况一：若符合首违不罚 1.以企业业务身份登录电子税务局后，在首页【我的待办】→【待签收文书】→【责令限期改正通知书】处点击【办理】。 若符合首违不罚，系统自动推送《首违不罚承诺书》《不予行政处罚决定书》。您在首页点击【我的待办】→【待签收文书】，找到《首违不罚承诺 书》和《不予行政处罚决定书》，点击【办理】查阅文书即可。 情况二：若不符合首违不罚 若不符合首违不罚，系统自动推送《简易行政处罚事项告知书》。您在首页【我的待办】→【其他】→【简易行政处罚事项告知书】处点击【办理】 ...

Core Viewpoint - Timely tax declaration is mandatory for all taxpayers, regardless of income status, to avoid penalties and ensure compliance with tax regulations [1][2][3]. Group 1: Tax Declaration Requirements - Taxpayers must submit tax declarations according to the deadlines set by laws or tax authorities, even if there is no taxable income [1][2]. - The law stipulates that failure to declare taxes on time will be recorded as overdue, which can lead to penalties if not corrected promptly [2][3]. Group 2: First-time Offense and Penalties - First-time offenders who rectify their late declarations within the stipulated period may avoid penalties, as per the administrative penalty laws [2][3]. - The "first violation not punished" policy allows for leniency in cases where the violation is minor and corrected quickly [2][3]. Group 3: Importance of Compliance - Regular and timely tax declarations contribute to building a taxpayer's credit and are beneficial for future business development [3].

新京报讯（记者张静姝）近日，北京市海淀区一处在装修的科技园区内，堆满杂物的疏散通道引起了前 来检查的消防人员的注意。不过，由于该企业属首次违法、情节轻微且当场积极整改，符合"首违不 罚"条件，消防人员没有直接开具罚单，而是让企业负责人立即清理整改，旨在通过教育指导、包容审 慎的监管方式，引导企业自觉守法、主动落实安全主体责任。 当天，海淀区消防救援局防火监督员李隆、陈昇在科技园内的一处装修项目进行检查时发现，疏散通道 被纸箱、装修材料等堆得满满当当，存在严重安全隐患，违反了《中华人民共和国消防法》第二十八条 规定"任何单位、个人不得损坏、挪用或者擅自拆除、停用消防设施、器材，不得埋压、圈占、遮挡消 火栓或者占用防火间距，不得占用、堵塞、封闭疏散通道、安全出口、消防车通道。人员密集场所的门 窗不得设置影响逃生和灭火救援的障碍物"的要求。 "刘先生，您看这些材料堆放在这里，万一发生紧急情况，大家往这儿跑，通道却不通，后果不堪设 想。"李隆引导在场工作人员模拟应急疏散时的流程。工作人员排队尝试疏散时，发现原本满足疏散要 求的通道，虽然可以越过地上堆放的障碍杂物，但是总体有效宽度被占用了35%左右，并且由于杂物在 地 ...

规模扩容，在2.0版基础上新增162项，共包含304项轻微不罚事项，是2.0版的1.14倍，占局全部行政处罚事项的22.4%。 日前，青岛市城阳区召开新闻发布会，发布解读《轻微违法行为不予行政处罚和一般违法行为减轻行政处罚事项清单(2025版)》。轻微 不罚3.0版的适用范围覆盖城市管理、文化旅游、商务、交通、公路、农业、农机等多个领域，共涉及轻微不罚事项304项。今年，城阳 区审慎推行"首违不罚"，截至目前为75家企业免除罚款32.81万元。 为优化提升营商环境，减少企业负担，引导促进当事人主动改正违法行为，共同提升城市治理水平。今年年初，城阳区综合执法局发布 实施了142项《轻微违法行为不予行政处罚事项清单》，简称"轻微不罚2.0版"，清单的实施取得了显著成效，截至7月底，已办理轻微不 罚案件443件，案件数量是去年同期的4.7倍，为企业商户减免罚款51.36万元，是去年同期的20.5倍；同时，城阳区还创新实施"容错整 改"机制，审慎推行"首违不罚"，为75家企业免除罚款32.81万元，有效减轻企业负担，得到市场主体的广泛认可。 近期，城阳区印发了《轻微违法行为不予行政处罚和一般违法行为减轻行政处罚事项清 ...

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]

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].

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]

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].