电子税务局申报智能自检

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我有两个任职受雇单位,如何办理个税专项附加扣除?
蓝色柳林财税室· 2025-09-25 01:02
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]