Core Viewpoint - The article outlines the procedures and requirements for the 2026 social insurance payment wage declaration, emphasizing the importance of timely submission and accurate data entry for compliance with regulations [2][18]. Group 1: Declaration Process - The social insurance payment wage declaration for 2026 will begin in January 2026, with a deadline for completion by February 28, 2026 [2]. - The declaration process can be conducted through the "Social Insurance Fee Management Client" using various methods, including single entry, batch entry, and template import [3][9]. Group 2: Entry Methods - The first method allows for the entry of individual employee data, suitable for cases with few employees [4]. - The second method supports batch entry for organizations with many employees, requiring the selection of the appropriate unit number for social insurance declaration [7][8]. - The third method involves exporting employee data to an Excel file for bulk editing and subsequent import back into the system [9][10]. Group 3: Data Management - When entering data, it is crucial to ensure that the wages for different insurance types (e.g., basic pension, unemployment insurance) are consistent within the same group [12][13]. - New employees' insurance wages must reflect the month they are enrolled, and any adjustments to declared wages must follow specific procedures [18]. Group 4: Submission and Record Keeping - After entering and reviewing the data, employers must submit the wage declaration through the client interface, which will then generate a record of the submission [14][15]. - Employers can check their submission records to confirm successful declarations and identify any issues that may have arisen during the process [16]. Group 5: Compliance and Responsibilities - Employers are responsible for ensuring timely and accurate wage declarations to avoid penalties, including late fees for non-compliance [18]. - It is recommended to use the single entry method for declaring wages for new employees or correcting errors, as this simplifies the process [18].

Group 1 - The article provides practical guidance on how to access personal income tax and social security documents through the electronic tax bureau and social security management client [1][2] - It outlines the steps for downloading the personal income tax payment list and the social insurance payment notification [1][2] - The article emphasizes the importance of ensuring all employees' payment wages are declared before submitting social insurance fees [2] Group 2 - The article includes a reminder about upcoming visual Q&A sessions covering tax policies and electronic tax bureau operations from January 6 to 9 [2][3] - It highlights various methods for obtaining social insurance payment records for flexible employment and urban residents [2] - The article encourages users to utilize the "随申办" app and other online platforms for document retrieval [2]

Core Viewpoint - The article provides a detailed guide on how to declare and pay the stamp duty for business account books through the electronic tax bureau, emphasizing the importance of compliance with the new regulations effective from July 1, 2022 [17]. Group 1: Steps for Declaration - Step 1: Log in to the electronic tax bureau as a business entity and navigate to "My To-Do" to find the declaration items [1][4]. - Step 2: Click on "Property and Behavior Tax Source Collection and Combined Declaration" [6]. - Step 3: Access the "Stamp Duty" section and select "Tax Source Collection" [7]. - Step 4: Enter the details of taxable documents such as name, taxable amount, and quantity in the "Stamp Duty Tax Source Information Collection" interface [9][10]. - Step 5: After entering the information, save it and return to the "Stamp Duty Tax Source Detail Table" [12]. - Step 6: Submit the declaration and confirm the information in the pop-up window [14][15]. - Step 7: If there are any taxes due, proceed to make the payment immediately [16]. Group 2: Tax Regulations - The stamp duty for business account books is based on the total amount of paid-in capital and capital reserves, with a tax rate of 0.25% [19]. - Only account books that record capital are subject to stamp duty, while other types of account books are exempt [20]. - Companies must declare stamp duty even if there is no tax due, which is referred to as "zero declaration" [21].