欢迎扫描下方二维码关注： 近期，财务小王注意到，根据 《上海市财政局 国家税务总局上海市税 务局关于单位纳税人房产税困难减免有关事项的公告》（沪财发〔2024〕10 号）规定，在本市缴纳房产税的单位纳税人，有下列情形之一，纳税确有困 难的，可按本公告规定申请房产税困难减免。具体如何申请，财务小王找到 申税小微进行咨询。 （一）资产不足清偿全部或者到期债务并已依法进入破产程序，且房产 闲置不用的。符合上述情形的，可免征人民法院裁定受理破产当月至破产程 序终结当月应缴纳的房产税。 （二）因受自然灾害或其他不可抗力因素影响遭受重大损失的。"遭受重 大损失"是指纳税人在申请减免税所属年度的期末货币资金余额在扣除应付职 工工资、社会保险费后，不足以缴纳税款的。符合上述情形的，可免征遭受 重大损失当年度应缴纳的房产税。 （三）承担公共交通、供水、供气、供电、污水与垃圾处理等市政公用 纳税人在哪些情形下可以申请呢？ 纳税人符合下列情形之一，可以申请房产税困难减免： 事业及其他社会公共服务职能，并执行《 上海市定价目录 》中的政府定 价，且发生亏损的。符合上述情形的，可按照执行政府定价业务收入占主营 业务收入的比例减免亏损年 ...

Group 1 - The core viewpoint of the article is to provide guidance on the annual social insurance payment wage declaration process for employers, including important dates, scope, content, and channels for submission [1][2][3][4][5][6][10][11][12][29][35]. Group 2 - The declaration period for the 2025 social insurance payment wage declaration is from May 1, 2025, to June 25, 2025, and employers must report the previous year's average monthly wage for their employees [3][10]. - All employers with valid insured employees, including individual businesses, are required to submit the annual wage declaration [4][10]. - The declaration must include the average monthly wage for the previous calendar year (January 1, 2024, to December 31, 2024) for all employees, calculated based on total wages divided by actual working months for those who worked less than a year [5][10]. Group 3 - Employers can submit the declaration through the Social Insurance Fee Management Client or the Electronic Tax Bureau [6][12][29]. - The process involves logging into the management client, downloading employee information, entering new wage data, and submitting the declaration [14][16][20][34]. - After submission, employers can check the status of their declarations in the system, which will provide feedback on success or failure [22][27][29].

Core Viewpoint - The article discusses the annual social insurance contribution wage declaration process for the year 2025, highlighting the timeline, scope, content, and operational channels for employers to report their employees' wages for the previous year [1][2][3]. Declaration Time - The declaration period for the 2025 social insurance contribution wage is from May 1, 2025, to June 25, 2025. Employers must report the previous year's wage data during this time [1][2]. Declaration Scope - All employers with valid insured employees, including individual businesses that participate in social insurance, are required to declare the annual contribution wage [1][2]. Declaration Content - Employers must report the average monthly wage of employees for the previous calendar year (January 1, 2024, to December 31, 2024). For employees who worked less than a year, the total wage is divided by the actual months worked. New hires should report their full monthly salary for the month they were hired [1][2][3]. Operational Channels - Employers can declare wages through the following channels: 1. Social Insurance Fee Management Client (for employers) [1][2] 2. Shanghai Electronic Tax Bureau [1][2] Steps for Declaration via Social Insurance Fee Management Client - Employers must log in to the client, select the wage declaration function, download employee information, input new wage data, and submit the declaration [4][5][6][8][9]. Steps for Declaration via Electronic Tax Bureau - Employers log in to the Electronic Tax Bureau, navigate to the social insurance business section, and select the annual contribution wage declaration option [15][16]. Post-Submission Process - After submission, employers can check the declaration results in the system. If there are any failures, they can view the details to understand the reasons [10][12][13][20].