The Measures for the Implementation of Social Security Tax Collection in Guangdong Province is an important regulation formulated by the Guangdong provincial government, aiming at standardizing and managing social insurance and tax collection. The implementation measures involve the specific rules and procedures for the collection of social security tax in Guangdong Province.
First of all, the "Measures for the Implementation of Social Security Tax Collection in Guangdong Province" clarifies the scope and object of social security tax collection. This method stipulates the collection scope of social insurance premiums, social insurance funds, unemployment insurance benefits and other social security fees, and defines the identity and obligations of taxpayers.
Secondly, the implementation measures stipulate the calculation method and collection procedure of social security tax collection. According to the regulations, the calculation of social security expenses should follow certain principles and standards, and the calculation formula and collection method of various expenses are clarified. In addition, the Measures also stipulate specific procedures such as tax declaration, payment and declaration, ensuring the standardization and fairness of social security tax collection.
In addition, the Measures for the Implementation of Social Security Tax Collection in Guangdong Province also clearly stipulates illegal acts and penalties. For acts that violate the collection regulations, the Measures provide corresponding punishment measures to maintain the fairness and order of social security tax collection.
In a word, the Measures for the Implementation of Social Security Tax Collection in Guangdong Province is an important regulation, which is of great significance to standardize and manage social security tax collection. It stipulates the scope, calculation method and procedure of collection, and provides corresponding punishment measures to ensure the fairness and standardization of social security tax collection. For enterprises, institutions and individual taxpayers in Guangdong Province, in order to avoid possible legal risks and penalties, they must abide by the provisions of this method.
Guangdong social security tax collection and supervision measures refer to a series of supervision measures formulated by Guangdong Provincial Taxation Bureau to ensure the smooth collection of social security tax and maintain tax order and social fairness and justice. First of all, strengthen the internal management of collection agencies, establish and improve collection processes and systems, and ensure the standardization and accuracy of collection operations. Secondly, strengthen the supervision and management of taxpayers, establish and improve taxpayer files, strengthen the risk assessment and classified management of taxpayers, and improve the efficiency and fairness of tax collection. At the same time, strengthen the training and supervision of collection personnel, improve their professional level and professional ethics, and prevent abuse of power and improper collection. In addition, strengthen cooperation with other relevant departments, establish an information sharing mechanism, and strengthen coordination and supervision of cross-regional and cross-departmental collection work. Through the full implementation of the above measures, Guangdong social security tax collection and management will be more standardized and efficient, and make positive contributions to social and economic development.
Legal basis:
Regulations on the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) (revised on 20 19): Chapter IV Tax Preferences Article 96 The term "additional deduction of wages for enterprises to resettle disabled persons" as mentioned in Item (2) of Article 30 of the Enterprise Income Tax Law means that enterprises that resettle disabled persons pay 100 wages to disabled employees on the basis of actual deduction. The relevant provisions of the Law of the People's Republic of China on the Protection of Disabled Persons shall apply to the scope of disabled persons. The measures for the deduction of wages paid by enterprises to other employees encouraged by the state for resettlement mentioned in Item (2) of Article 30 of the Enterprise Income Tax Law shall be formulated separately by the State Council.