Group 1 - The deadline for the declaration of the employment security fund for disabled persons is September 30 each year, starting from 2021 when the collection method changed from quarterly to annual [6] - The calculation of the employment security fund for disabled persons is based on the number of employees and the average salary of the previous year, using the formula: Annual payment = (Total employees × 1.5% - Actual disabled employees) × Average salary [9] - Companies with 30 or fewer employees are exempt from paying the employment security fund for disabled persons, and the system automatically selects the exemption code during declaration [12] Group 2 - The electronic tax bureau provides a self-inspection service for tax declarations, allowing taxpayers to check for logical relationships and compliance between different tax types [19] - Taxpayers can access the self-inspection feature by navigating through the electronic tax bureau interface, ensuring they can verify their declaration results easily [20] - If there are no applicable tax types for self-inspection, the "Start Self-Inspection" button will be disabled [22]

Core Viewpoint - The government is actively implementing various policies to enhance the support system for childbirth and childcare, aiming to reduce the costs associated with childbirth, upbringing, and education, thereby promoting a family-friendly society [1] Group 1: Financial Support Measures - Childcare subsidies will be provided at 3,600 yuan per child per year starting from January 1, 2025, for children under three years old, with a budget of approximately 90 billion yuan allocated for this initiative [2] - Maternity allowances, commonly referred to as "maternity pay," are being directly issued to individuals in 20 provinces, ensuring timely financial support for insured individuals during maternity leave [2] Group 2: Educational Cost Reductions - Free preschool education will be gradually implemented, starting from the fall semester of 2025, exempting public kindergarten tuition fees for children in their final year, benefiting around 12 million children [3] - The scope of individual income tax deductions related to child-rearing has been expanded, allowing for a monthly deduction of 2,000 yuan for each child under three years old and for educational expenses from preschool to doctoral levels [3] Group 3: Enhanced Support Services - A "1+N" childcare service system is being established, focusing on community-based childcare services, which will provide more accessible and affordable childcare options for families [4] - The maternity leave system is being improved, with most provinces extending maternity leave to 158 days or more and introducing additional parental leave options [4] - Other measures include increasing the coverage of maternity medical expense insurance and enhancing housing fund loan limits for families with multiple children, further alleviating the financial burden of childbirth and childcare [4]