（来源：中国医药报） 转自：中国医药报 □ 王涤非 初次违法行为界定 初次违法是首违不罚的首要条件。按照语义理解，初次违法是指行政相对人第一次实施某一性质违法行 为。 何为"第一次实施"？从现实层面考量，如将"第一次实施"定义为药品生产经营主体在其存续期间唯一一 次实施某种违法行为，这种定义略显严苛。在实际执法过程中，采取的是"相对第一次实施"认定模式。 《行政处罚法》对违法行为设定了追责期限，对超出该期限未被发现的违法行为予以豁免，不再追究相 应责任，那么也可以将此期限作为认定"第一次实施"期限的依据。《行政处罚法》第三十六条规 定："违法行为在二年内未被发现的，不再给予行政处罚；涉及公民生命健康安全、金融安全且有危害 后果的，上述期限延长至五年。法律另有规定的除外。"法律明确规定了两年与五年两种追责期限。 "两品一械"涉及公众生命健康安全，《规则》将五年作为"第一次实施"的认定期限，规定初次违法"是 指当事人五年内在其全部生产经营地域范围内第一次实施同一性质违法行为。但当事人被处以五年以上 职业禁止罚的除外"。 如何界定上述条款中提出的同一性质违法行为？《规则》第五十一条规定："本规则所称同一性质违法 行 ...

欢迎扫描下方二维码关注： 下面将为您详细介绍 新办纳税人有哪些途径了解 涉税专业服务机构！ 纳税人问： 税小夏答： 资业专的构机务服业专税涉看查道渠等pp A 税得所人个、局务税子电、台平务服税纳66321 、网官局总务税家国过通以可您 。构机务服业专税涉的信诚、业专择选主自，息信等级等用信、员人业从、质 渠道一 国家税务总局官网 操作途径：【纳税服务】-"我要查"的【涉税专业服务机构查询】 我刚成立了一家公司，想找机构帮我们做税务事项代办等涉税业务，有什么渠道可以了解这些涉税专业服务机构呀？ 操作途径：【我要查询】-【涉税专业服务机构（人员）信用信息查询】 渠道二 厦门税务官网 渠道三 12366纳税服务平台 操作途径：国家税务总局-【纳税服务】-"12366纳税服务平台"-【涉税专业服务】-【涉税专业服务机构公告栏】 渠道四 电子税务局 操作途径：【公众服务】-【涉税专业服务机构信息公告和查询】 渠道五 个人所得税App 委托方发起途径： 电子税务局【企业业务】方式登录，点击【我要办税】-【涉税专业服务】-【我的代理机构】-【新增】进行 操作。 操作途径：【办&查】-【查询】-【涉税专业服务机构】 渠道六 ...

网络主播的工作模式各有不同，有的主播与平台或机构合作，签订劳动合同，有的签订的却是劳务合同，那这两种个人所得税 的申报方式一样吗？和申税小微一起来看看吧！ 欢迎扫描下方二维码关注： 签订劳动合同 此种情形，主播与平台或机构具备劳动关系，主播的所有收入包括带货收入及打赏收入 都属于平台或机构，主播应按照工资薪 金缴纳个人所得税，由平台或机构进行代扣代缴。 参考税率表如下： | 「人の「はイオリストー (居民个人工资、薪金所得预扣预缴适用) | | | | --- | --- | --- | | 级数 累计预扣预缴应纳税所得额 | 预扣率 (%) | 速算扣除数 | | 不超过 36000元的部分 1 | 3 | 0 | | 2 超过 36000元至 144000元的部分 | 10 | 2520 | | 3 超过 144000元至 300000元的部分 | 20 | 16920 | | র্ব 超过 300000元至 420000元的部分 | 25 | 31920 | | 5 超过 420000元至660000元的部分 | 30 | 52920 | | 6 超过 660000元至 960000元的部分 | 35 ...

欢迎扫描下方二维码关注： 2026年度用人单位社会保险费 年度缴费工资申报操作指南 按照《 国家税务总局新疆维吾尔自治区税务局关于开展2026年度社会保险费缴费工资（基数）申报工作的通告 》 （2025年7号）要求，2026年度全疆用人单位年度缴费工资申报工作于2026年1月1日开始，请各用人单位及时申报职工 年度缴费工资并按期缴纳社会保险费。 一、申报对象 参加企业职工基本养老保险、机关事业单位基本养老保险、职工基本医疗保险（含生育保险）、工伤保险和失业保 险等险种的各类用人单位。 二、申报时间及办理渠道 2026年度全疆用人单位年度缴费工资申报时间为1月1日至3月31日。 用人单位线上可通过社保费管理客户端、全国统一规范电子税务局（新疆）办理；线下可到主管税务机关办税服务 厅或政务服务中心税务窗口办理。 社保费管理客户端： 通过左侧功能栏【缴费工资申报】-【年度缴费工资申报】模块进行申报。 全国统一规范电子税务局（新疆）： 通过【地方特色】-【社保业务】-【单位社保费年度缴费工资申报】模块进行 申报。 三、缴费基数上下限执行口径 2026年缴费基数上下限发布前，暂执行2025年缴费基数上下限规定，下限为5 ...

欢迎扫描下方二维码关注： 别收益金划转至税务部门征收。 @浙江脱贫 凡在中华人民共和国陆地领域和所辖海 域独立开采并销售原油的企业,以及在上述 领域以合资、合作等方式开采并销售原油的 其他企业(以下简称合资合作企业)，均应当 按规定缴纳石油特别收益金。 中外合作油田按规定上缴国家的石油增 值税、矿区使用费、国家留成油不征收石油 特别收益金。 | 计征依据和标准 | 《《 石油特别收益金征收实行 5级超额累进 从价定率 量征。征收比率按石油开采企业 销售原油的月加权平均价格确定。 为便于参照国际市场油价水平，原油价 格按美元/桶计价,起征点为65美元/桶。具 体征收比例及速算扣除数如下: | 原油价格 (美元/糖) | 征收比率 | 速算扣除数 (美元/桶) | | --- | --- | --- | | 65-70(含) | 20% | 0 | | 70-75(含) | 25% | 0.25 | | 75-80(含) | 30% | 0.75 | | 80-85(含) | 35% | 1.5 | | 85以上 | 40% | 2.5 | 石油特别收益金= 158 117 计算石油特别收益金时, 原油吨桶比按石 ...

Group 1 - The article discusses the provisions of the Corporate Income Tax Law of the People's Republic of China regarding charitable donations, allowing deductions for donations up to 12% of annual profit, with excess amounts eligible for carryover deductions for three years [2] - It specifies that certain expenditures are not deductible when calculating taxable income, including dividends, tax payments, fines, and non-approved donations [2] - The article emphasizes the importance of compliance in tax matters, highlighting that the "first violation not punished" policy does not affect tax credit evaluations if specific conditions are met [10][11] Group 2 - The "first violation not punished" policy requires that the taxpayer has no prior violations, the consequences are minor, and the taxpayer corrects the issue proactively or within a specified timeframe [10][11] - An example is provided where a company, due to an accounting oversight, submits a late tax declaration but is not penalized due to its clean record and prompt correction [11] - The article advises that while the policy may not impact tax credit evaluations, businesses should not rely on it as a standard practice and should prioritize compliance for long-term sustainability [11]

Group 1 - The number of tax-related business entities in Tibet Autonomous Region has exceeded 390,000, showing a year-on-year growth of 20% from January to November, with over 70,000 new entities added, reflecting a 77.1% increase [1] - Tax revenue collected by the tax authorities in Tibet reached over 80.6 billion yuan, marking an 11.1% year-on-year increase, with tax revenue (excluding export tax rebates) exceeding 42.9 billion yuan [1] - The industrial economy in Tibet saw a sales revenue growth of 17.8% year-on-year, driven by traditional and emerging industries, with significant contributions from the non-ferrous metal mining and pharmaceutical manufacturing sectors [2] Group 2 - The non-ferrous metal mining sector reported a sales revenue increase of 31.4%, while the pharmaceutical manufacturing sector saw a 14.5% rise, highlighting them as key growth drivers [2] - The textile and apparel industry, along with the food manufacturing sector, experienced a remarkable sales revenue growth of 52.3%, indicating enhanced market recognition and brand competitiveness [2] - The tax authorities in Tibet have implemented a "first violation not punished" policy for certain tax violations, benefiting over 5,900 taxpayers from January to November [2] Group 3 - The tax authorities maintained a strict stance against tax fraud, identifying 50 cases of fraudulent tax invoicing and recovering 81.94 million yuan in tax payments [3] - High-risk gas stations were also targeted, with 84 cases identified and 19.86 million yuan in tax payments recovered [3] - One individual classified as high-risk was found guilty, resulting in a recovery of 1.34 million yuan [3]

Core Viewpoint - The Huai'an Public Security Traffic Management Department is implementing a series of measures aimed at enhancing traffic safety, efficiency, and public service, contributing to the high-quality development of the local economy and society [1][3][5][7][9]. Group 1: Traffic Management Initiatives - The department has optimized urban traffic operations, achieving a traffic health index ranking in the top five among 101 major cities in China [3]. - A total of 1,728 traffic signal intersections have been upgraded, with a 94% networking rate, and 112 "green wave" corridors covering 699 intersections, resulting in an average vehicle speed exceeding 40 km/h and a reduction in congestion time by an average of 12 minutes [3]. - The implementation of targeted strategies for the ten most congested areas has improved intersection efficiency by 31% [3]. Group 2: Accident Prevention and Safety Measures - The department has focused on accident prevention, achieving a 44% year-on-year decrease in accidents involving passenger and hazardous materials vehicles [5]. - A special task force has been established to identify and rectify 661 safety hazards on national and provincial roads, with 235 issues under strict supervision [5]. - The introduction of a traffic accident early warning system and enhanced emergency response mechanisms has improved the efficiency of traffic accident victim treatment [5]. Group 3: Service Quality Improvement - The department has implemented a flexible law enforcement approach, resulting in a 26% decrease in effective complaints and an increase in public satisfaction [7]. - A total of 980 million traffic reminder messages were sent, with 45,000 minor infractions exempted from penalties and 42,000 first-time violations not penalized [7]. - The processing time for vehicle registration has been reduced from 4 hours to 30 minutes, and the "one-code" system for minor traffic accidents has achieved an 83.9% quick resolution rate [7]. Group 4: Technological Empowerment and Public Education - The establishment of a "1+6+N" smart traffic management system has enhanced operational efficiency, with over 400 new or upgraded sensing devices [9]. - The "Cloud Watch" intelligent warning system has issued 388,000 reminders for traffic violations, and a total of 1,862 illegal activities have been addressed [9]. - A three-tiered traffic safety education team has been formed to promote traffic regulations, with over 3.2 million "golden drivers" recognized [9].

Group 1 - The article discusses the process of issuing red invoices in the second-hand car trading market, highlighting that the process varies depending on whether the seller is an individual or a registered entity [2][3] - If the seller is an individual or an unregistered entity and the buyer has not confirmed the entry, either party can apply for the issuance of a red invoice without confirmation [2] - If the seller is a registered entity and the buyer has confirmed the entry, both parties can submit a confirmation form for the issuance of a red invoice after mutual confirmation [3] Group 2 - The article outlines specific scenarios for issuing red invoices when the second-hand car trading market acts as both the seller and the invoicing party, detailing the necessary steps for different seller types [3] - It specifies that if the seller is an individual or unregistered entity, the trading market can issue a red invoice after submitting a confirmation form [3] - For registered entities, the article states that if the trading market has not confirmed the entry, the seller must submit a confirmation form for the red invoice to be issued [3]

Core Viewpoint - The article discusses the tax incentives provided by the Chinese government to support the development of the elderly care service industry in response to the aging population, highlighting various tax exemptions and reductions for different types of elderly care institutions and services [2]. Group 1: Tax Incentives for Elderly Care Institutions - Elderly care institutions providing services are exempt from value-added tax (VAT) [3]. - The scope of eligible elderly care institutions includes those registered according to the Ministry of Civil Affairs' regulations and those that provide concentrated living and care services for the elderly [3][4]. Group 2: Community-Based Elderly Care Services - Institutions providing elderly care services in communities are also eligible for tax exemptions [6]. - Community elderly care services include life care, rehabilitation nursing, meal assistance, emergency rescue, and spiritual comfort [7]. Group 3: Tax Exemptions for Non-Profit Elderly Care Institutions - Non-profit elderly care institutions established by government departments and social organizations are exempt from corporate income tax and various property-related taxes [9]. - Donations made to these non-profit elderly care institutions are fully deductible before calculating corporate and personal income taxes [9]. Group 4: Administrative Fees for Elderly Care Institutions - Non-profit elderly care and medical institutions are subject to reduced or exempt administrative fees, including those related to land and construction [11]. - Specific administrative fees that may be exempt or reduced include fees for land use and construction related to elderly care facilities [11]. Group 5: Tax Exemptions for Land and Property - Non-profit organizations, including elderly care institutions, are exempt from deed tax when acquiring land and property for their operations [12]. - This exemption applies to non-profit legal entities and organizations that are registered as public institutions, social groups, or foundations [12].