欢迎扫描下方二维码关注： 一、金税盘 第一步： 插入金税盘，联网登录增值税发票税控开票软件（金税盘版）（以下简称"开票软件"），自动查询是否具备远程注销金税设 备资格，进入主页面后，如您具备资格，则自动弹出提示，点击【确认】。 第二步： 点击【远程设备注销】，系统自动进行是否存在空白发票、是否未上传发票、是否征期抄报的校验： （1） 如校验通过 ，则自动弹出是否确认启动注销程序的提醒，点击【确认】按钮。 （2） 如校验不通过 ，则自动弹出相应提示，您按提示完成对应业务后，重启开票软件即可再次进行 远程注销税控设备 操 作。 第三步： 开票软件弹出"远程注销提示"，点击 【确认】按钮。 开票软件再次向税务局端发起查询远程注销金税设备的资格： （1）如具备资格，则自动进行金税设备远程注销，远程注销完成后，弹出远程注销成功的提示信息。 点击【确定】按钮，系统自动进行是否存在空白发票、是否未上传发票、是否征期抄报的校验： （1） 如校验通过 ，则自动弹出是否确认启用注销程序的提醒，点击【是】按钮，开票软件再次向税务局端发起查询远程注 销税控设备的资格，如具备资格则自动进行税控设备远程注销，远程注销完成后，弹出远程注销 ...

欢迎扫描下方二维码关注： 残疾人就业保障金上年在职职工人数是合计数还是平均数？ 答： 用人单位在职职工，是指用人单位在编人员或依法与用人单位签订 1年以上(含1年)劳动合同(服务协议)的人员。上年在职职 工人数是指每月合计的平均数。 政策依据： 《财政部 国家税务总局 中国残疾人联合会关于印发<残疾人就业保障金征收使用管理办法>的通知》（财税〔2015〕72号） 2 如何在自然人电子税务局扣缴端采集并享受残疾人税收优惠？ 答： 您可以通过自然人电子税务局扣缴端采集残疾人员工的信息并在扣缴时依法享受税收优惠政策。流程如下： 1.您在 【人员信息采集】 中添加该人员时，在"是否存在以下情形"中选择"残疾"，其他项目按实际填写； | 100 | 自然人电子税务局(扣缴增) | | | | | | | --- | --- | --- | --- | --- | --- | --- | | 44 | | (520) Call | | | | | | (133) 1333 | ○ ■モン> 人間 == | | | | | | | | | 短内人居值费 | | | | | | 人民健康民族 | 1 1. 1825 | | ...

Group 1 - The article discusses the tax declaration process for small-scale taxpayers based on their quarterly sales revenue, specifically addressing the threshold of 300,000 yuan for exemption from value-added tax (VAT) [2][4]. - If the quarterly total sales do not exceed 300,000 yuan, small-scale taxpayers can fill in the exempt sales amount in the designated section of the VAT declaration form without needing to report additional details [2][3]. - For taxpayers whose quarterly sales exceed 300,000 yuan, they are required to report their sales in the appropriate sections of the VAT declaration form, indicating the applicable VAT rates [4][5]. Group 2 - The article outlines the specific sections of the VAT declaration form that small-scale taxpayers must complete, including details on exempt sales and the calculation of taxable amounts [5][6]. - It emphasizes the importance of accurate reporting in the VAT declaration process to ensure compliance with tax regulations [10][12]. - The article also touches on the implications of tax credit ratings for businesses, particularly regarding their eligibility for certain benefits and evaluations based on their tax compliance history [10][11].

Group 1 - The establishment of a labor relationship occurs from the day the employer starts using the worker, and a written labor contract should be signed within one month from that date [2][4] - According to Article 82 of the Labor Contract Law, if the employer fails to sign a written labor contract within one month to less than one year, they must pay the worker double wages for each month and subsequently sign the written labor contract [5] - If the labor contract expires and the employee continues to work without a new contract, the employer is required to sign a written labor contract, and if this is not done within one month, the employee can claim double wages for the period [6]