Group 1 - The article discusses the implementation of an intelligent self-check service for taxpayers, which allows for automatic checks of tax compliance and logical relationships between different tax types after submission [2] - Taxpayers can also perform a self-check manually to identify discrepancies between tax types [2] - The process for accessing the self-check results involves logging into the electronic tax bureau and navigating through specific menus or using the search function [3] Group 2 - The article outlines the changes in the collection of the employment security fund for disabled individuals, which has shifted from quarterly to annual collection starting in 2021, with a deadline of September 30 each year [14] - The calculation for the employment security fund is based on the average annual salary of employees and the number of disabled individuals employed by the company [17] - Companies with 30 or fewer employees are exempt from paying the employment security fund, and the system automatically recognizes this during the application process [19]

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 article introduces a new section called "Electric Tax Classroom" on the "Shaanxi Taxation" WeChat public account, aimed at helping taxpayers navigate common tax-related issues and streamline the process of tax administration through the electronic tax system [1]. Group 1: Taxpayer Identity Information Change - The article provides a detailed guide on how to change the identity information of tax-related market entities through the electronic tax bureau [2]. - The process supports taxpayers in changing withholding payment information as well [4]. - The change is processed instantly upon submission [4]. Group 2: Operational Steps - To initiate the identity information change, taxpayers must log into the new electronic tax bureau and navigate through the menu: "I want to handle tax" → "Comprehensive Information Report" → "Identity Information Report" → "Change of Tax-Related Market Entity Identity Information" [4]. - If there are changes in registration information from market regulatory departments, the system will automatically display the updated information, allowing taxpayers to confirm or add additional changes [4]. - For changes not related to market regulatory departments, taxpayers can select the change items and fill in the new information before confirming [4][8].

Core Viewpoint - The article provides a detailed guide on the application process for the 2024 Disability Employment Security Fund (referred to as "Disability Fund"), which started its collection period on August 1, 2024, and will end on August 31, 2025 [2]. Application Process Summary - **Entering the Application Interface**: Users can access the application page through three channels after logging into the electronic tax bureau [4][5]. - **Filling in Application Information**: The application requires filling in the "average number of employees last year," which is calculated by summing the monthly employee counts and dividing by the number of months the business was operational [6][7]. - **Confirming Application Data**: After entering the employee count, users must confirm the "current payable amount," "current exemption amount," and "current payable (refundable) amount" [8]. - **Submitting the Application**: Once all data is verified, users can click "Submit Application" to finalize the process [10]. - **Payment Process**: After successful submission, users can proceed to the payment section by clicking "Pay Now," where they can choose their preferred payment method [12]. Payment Obligations - **Payment Obligors**: Organizations that do not meet the required employment ratio of disabled individuals (1.5% of total employees) are obligated to pay the Disability Fund [17][18]. - **Calculation Standard**: The Disability Fund is calculated based on the difference between the required number of disabled employees and the actual number employed, multiplied by the average annual salary of employees [20][21]. - **Collection Authority**: The local tax authority is responsible for collecting the Disability Fund and will publish the payment status of local organizations by the end of May each year [22]. Exemption Policies - **Exemption Criteria**: Companies with 30 or fewer employees are exempt from paying the Disability Fund [24]. - **Discount Policies**: Organizations employing disabled individuals at a rate of 1% or more but less than 1.5% can pay 50% of the required amount, while those with less than 1% must pay 90% [24].