技术性业务流程外包服务(BPO)

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山西:电子税务局如何查询纳税缴费信用A级纳税人?操作步骤
蓝色柳林财税室· 2025-08-26 00:44
Group 1 - The article discusses the classification of taxpayer credit levels by the National Taxation Administration, which includes five levels: A, B, M, C, and D [2] - It provides a step-by-step guide on how to check if a taxpayer is classified as an A-level taxpayer through the electronic tax bureau [3][4] - The A-level taxpayer list is updated monthly and is publicly available to encourage compliance and transparency [7] Group 2 - The article outlines the benefits for recognized advanced technology service enterprises, including a reduced corporate income tax rate of 15% [19] - It specifies the criteria for a company to be recognized as an advanced technology service enterprise, such as having over 50% of employees with a college degree and generating a significant portion of revenue from advanced technology services [22][27] - It explains the definition of income from offshore service outsourcing, which includes various types of technical service contracts with foreign entities [25][26]
公司需要保留多久劳动合同?
蓝色柳林财税室· 2025-08-26 00:44
Core Points - The article discusses the essential elements of labor contracts, including mandatory clauses and additional provisions that can be included [4][5] - It emphasizes the importance of signing labor contracts within one month of employment and the requirements for electronic contracts [7][8] - The article outlines the retention period for labor contracts after termination, which is at least two years [10][11] Group 1: Essential Elements of Labor Contracts - Labor contracts must include the duration, job content, work location, working hours, remuneration, social insurance, labor protection, working conditions, and occupational hazard prevention [4] - Additional provisions such as probation periods, training, confidentiality, supplementary insurance, and benefits can also be included [5] Group 2: Signing and Retention of Labor Contracts - Labor contracts should be signed within one month from the start of employment, regardless of whether a probation period is agreed upon [7] - Employers must provide a physical copy of the electronic labor contract upon request and ensure it is consistent with the original electronic version [8] - Employers are required to retain labor contract texts for at least two years after termination or dissolution for reference [10][11]