Group 1 - The Supreme People's Procuratorate held a meeting to supervise illegal cross-regional law enforcement and profit-driven law enforcement, resulting in the return of over 1.27 billion yuan from illegal seizures by the end of July [1] - The Ministry of Justice initiated a special action to standardize administrative law enforcement related to enterprises, leading to a decrease of over 30% in administrative inspections nationwide in the first half of the year, with 483,000 fewer inspections conducted [2] - Local courts are promoting "executive bankruptcy integration" reforms to assist struggling enterprises and expedite the clearance of "zombie enterprises" and execution backlogs [2] Group 2 - A multi-faceted dispute resolution mechanism is being implemented to address commercial disputes effectively, as demonstrated by a successful mediation case involving a contract dispute between a courier company and a delivery station [3] - The collaboration between courts and industry associations is enhancing the multi-faceted dispute resolution mechanism in the private economy, creating a new model for efficient and low-cost resolution of enterprise-related disputes [4] - The Ministry of Justice reported that there are 285 arbitration institutions and over 60,000 arbitrators in China, with 4,373 foreign-related arbitration cases handled in 2024, contributing positively to high-quality economic development and open markets [4]

Core Viewpoint - The recruitment process for sanitation workers in Jinze Town, Qingpu District, Shanghai, has sparked public interest due to the inclusion of written tests and interviews, which are seen as a more formal and fair approach to hiring for these positions [1][2]. Group 1: Recruitment Process - The recruitment is organized by the Jinze Town Labor Dispatch Office, with candidates undergoing a two-part selection process: a written test (40% weight) and an interview (60% weight) [1]. - The decision to implement a written test and interview is attributed to the high number of applicants, with 198 candidates vying for 44 positions, resulting in a selection ratio of nearly 1:5 [9]. - The written test will cover basic knowledge related to sanitation work, such as waste classification, while the interview will assess practical work abilities, communication skills, and a sense of responsibility [9]. Group 2: Employment Terms - Successful candidates will be employed through labor dispatch, signing a labor contract with a one-month probation period [8]. - During the probation, candidates who do not meet performance standards may have their contracts terminated [8]. - Compensation will align with the salary standards of the employing unit, and social insurance and housing fund contributions will be made according to Shanghai regulations [8]. - Additional allowances for extreme weather conditions will be provided, alongside the basic salary [8].

Group 1: Real Estate Taxation - Small-scale taxpayers renting out real estate (excluding personal housing) should calculate the tax payable at a rate of 5% [3] - Real estate development enterprises classified as small-scale taxpayers selling self-developed real estate projects are taxed at a rate of 5% [4] - Small-scale taxpayers renting out self-developed real estate projects are taxed at a rate of 5% [5] Group 2: Labor Dispatch Services - Small-scale taxpayers providing labor dispatch services can choose to calculate tax based on the difference, deducting wages, benefits, and social insurance from the total amount received, and apply a simplified tax method at a rate of 5% [5][6] - Taxpayers providing security services are subject to the same tax policies as labor dispatch services [5] Group 3: Armed Security Services - Taxpayers providing armed security services are taxed similarly to security protection services [6] Group 4: Housing Rental Taxation - For small-scale taxpayers renting out housing, the tax rate is reduced from 5% to 1.5% for individual business owners and other individuals [8] - The calculation formula for taxable amount is: Taxable Amount = Total Sales Amount / (1 + 5%), Tax Payable = Taxable Amount x 1.5% [8] Group 5: Sale of Used Fixed Assets - Small-scale taxpayers selling used fixed assets are subject to a reduced tax rate of 2% [8][9] - The calculation formula for taxable amount is: Taxable Amount = Total Sales Amount / (1 + 3%), Tax Payable = Taxable Amount x 2% [9]

Group 1 - General taxpayers selling real estate acquired before April 30, 2016, can choose to apply the simplified tax method, calculating the taxable amount at a rate of 5% based on the total price and additional fees minus the original purchase price or the value at acquisition [2][3][5] - For self-built real estate acquired before April 30, 2016, general taxpayers can also opt for the simplified tax method, with the taxable amount calculated at a rate of 5% based on the total price and additional fees [2][4][5] Group 2 - General taxpayers renting real estate acquired before April 30, 2016, can choose the simplified tax method, with a taxable amount calculated at a rate of 5% [5][7][9] - If the rented property is located in a different county (city) from the taxpayer's institution, tax must be prepaid at the property location before filing with the local tax authority [5][8][9] Group 3 - Taxpayers transferring land use rights acquired before April 30, 2016, can choose the simplified tax method, calculating the taxable amount at a rate of 5% based on the total price and additional fees minus the original price of the land use rights [10][11] - Real estate enterprises selling self-developed old projects can opt for the simplified tax method, with the taxable amount calculated at a rate of 5% based on the total price and additional fees, without deducting the corresponding land price [12][15][16] Group 4 - Real estate enterprises renting self-developed old projects can also choose the simplified tax method, with a taxable amount calculated at a rate of 5% [17][18][21] - Similar to sales, if the rented property is in a different county (city) from the institution, tax must be prepaid at the property location before filing with the local tax authority [17][20][21] Group 5 - General taxpayers providing human resource outsourcing services can choose the simplified tax method, calculating the taxable amount at a rate of 5% [22][25] - Taxpayers providing labor dispatch services can opt for differential taxation, calculating the taxable amount based on total price and additional fees minus wages and benefits paid to dispatched employees [26][28]

Core Viewpoint - The article emphasizes the importance of understanding whether prior approval is required when changing the business scope of enterprises in Chengdu, highlighting the need for compliance with the 2021 "Prior Approval Directory" to avoid operating beyond permitted scope [2][11]. Group 1: Industries Requiring Prior Approval - Six specific industries are identified that require prior approval before business scope changes, including finance, healthcare, education, food, hazardous chemicals, and human resources [3]. - Each industry has designated approval departments and core licenses that must be obtained, such as the "Financing Guarantee Business License" for finance and "Medical Device Business License" for healthcare [3]. Group 2: Approval Process and Consequences - The approval process involves obtaining necessary licenses before business scope changes, with penalties for non-compliance ranging from fines of 50,000 to 100,000 yuan and confiscation of illegal gains [4]. - For post-approval, businesses must complete licensing within 30 days after changing their scope to avoid being listed in the operating abnormality directory [4]. Group 3: Approval Procedures - The approval process for labor dispatch includes preparing materials such as proof of registered capital (at least 2 million yuan) and proof of business premises [5]. - The application is submitted online to the Chengdu Human Resources and Social Security Bureau, followed by on-site verification and issuance of the license within 10 working days [6]. Group 4: Regional Approval Differences - Chengdu's various districts have unique approval requirements and efficiencies, with Tianfu New Area offering expedited processes for emerging industries [8]. - Specific requirements, such as environmental assessments for educational institutions in certain districts, are also noted [8]. Group 5: Determining Approval Necessity - Businesses can utilize the "National Enterprise Credit Information Publicity System" to check if prior approval is needed by entering relevant keywords [9]. - Additionally, the Chengdu 12345 hotline can provide direct consultation regarding specific business activities [9]. Group 6: Future Regulatory Changes - Starting in 2025, the approval directory will be dynamically adjusted, with new items like "Electric Vehicle Charging Facility Operations" requiring prior approval [11]. - Companies are advised to stay updated through official channels to ensure compliance with the latest requirements [11].