The electronic tax bureau prints the black and white seal, and the tax service office of the tax bureau prints the red seal, which has the same effect.
Social insurance refers to a social and economic system that provides income or compensation for people who lose their ability to work, are temporarily unemployed or suffer losses due to health reasons. The main items of social insurance include endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance.
The social insurance plan is organized by the government, forcing a certain group to use part of its income as social insurance tax (fee) to form a social insurance fund. Under certain conditions, the insured can get fixed income or loss compensation from the fund. It is a redistribution system, and its goal is to ensure the reproduction of material and labor and social stability.
In China, social insurance is an important part of the social security system, occupying a core position in the whole social security system. In addition, social insurance is a contributory social security. The funds are mainly paid by employers and workers themselves, and the government finances give subsidies and bear the ultimate responsibility. However, workers can only enjoy the corresponding social insurance benefits if they fulfill their statutory payment obligations and meet the statutory conditions.
legal ground
Management standard of online tax filing software (for Trial Implementation)
Fifteenth development service providers should ensure that their software can timely, completely and accurately transmit electronic data of tax returns according to the requirements of tax authorities. Article 2 Online tax declaration software is divided into low-income tax declaration software, commercial tax declaration software and tax declaration software developed by taxpayers themselves.
Low-income tax declaration software refers to the tax declaration software provided by tax authorities for taxpayers free of charge, which meets the relevant regulations and basic requirements.
Commercial tax declaration software refers to the tax declaration software developed by development service providers in the market according to relevant regulations, and taxpayers voluntarily choose and enjoy supporting services.
Taxpayers' self-development of tax declaration software refers to taxpayers' self-development of tax declaration software that meets relevant regulations.