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穩崗返還的會(hui)計分錄(lu)：一、補償以后期間的成本費用(yong)或損(sun)失(shi)1、總額(e)法(fa)收(shou)(shou)到補助資金時(shi)(shi)(shi)借(jie)：銀行存款等 貸(dai)：遞(di)(di)延(yan)(yan)收(shou)(shou)益(yi)(yi)成本費用(yong)或損(sun)失(shi)發生(sheng)時(shi)(shi)(shi)借(jie)：遞(di)(di)延(yan)(yan)收(shou)(shou)益(yi)(yi) 貸(dai)：其他(ta)收(shou)(shou)益(yi)(yi)(與日常活動(dong)相關)  營業外收(shou)(shou)入(與日常活動(dong)無關)2、凈額(e)法(fa)收(shou)(shou)到補助資金時(shi)(shi)(shi)借(jie)：銀行存款等 貸(dai)：遞(di)(di)延(yan)(yan)收(shou)(shou)益(yi)(yi)成本費用(yong)或損(sun)失(shi)發生(sheng)時(shi)(shi)(shi)借(jie)：遞(di)(di)延(yan)(yan)收(shou)(shou)益(yi)(yi) 貸(dai)：生(sheng)...

失(shi)業(ye)保(bao)(bao)險是由國家通(tong)過(guo)立(li)法強(qiang)制實施的(de)社(she)會保(bao)(bao)險制度，旨在通(tong)過(guo)用人單位和職(zhi)工(gong)(gong)共同繳費(fei)建(jian)立(li)基(ji)金，對因非本人意愿中斷(duan)就(jiu)業(ye)而暫時失(shi)去生(sheng)活(huo)來(lai)源的(de)勞動者提供(gong)基(ji)本生(sheng)活(huo)保(bao)(bao)障(zhang)，并促進(jin)其再就(jiu)業(ye)。它是社(she)保(bao)(bao)體系中的(de)一項 “失(shi)業(ye)保(bao)(bao)障(zhang)”，讓參保(bao)(bao)職(zhi)工(gong)(gong)在失(shi)業(ye)時能有(you)基(ji)本生(sheng)活(huo)支持，并通(tong)過(guo)配套政策幫助其更(geng)快(kuai)找(zhao)到新工(gong)(gong)作(zuo)。推(tui)薦閱讀：免稅(shui)發票開超...

經辦(ban)機(ji)構認(ren)定失(shi)業(ye)(ye)(ye)人(ren)員(yuan)失(shi)業(ye)(ye)(ye)狀態(tai)時(shi)，應通過(guo)內部經辦(ban)信息(xi)(xi)系統比(bi)對及信息(xi)(xi)共享，核實用人(ren)單位已停止為失(shi)業(ye)(ye)(ye)人(ren)員(yuan)繳納社會(hui)保險費即可(ke)確(que)認(ren)，不得(de)要求失(shi)業(ye)(ye)(ye)人(ren)員(yuan)出具終止或者(zhe)解(jie)除(chu)勞動(dong)關系證(zheng)明(ming)、失(shi)業(ye)(ye)(ye)登記證(zheng)明(ming)等其他(ta)證(zheng)明(ming)材料。所以(yi)，在失(shi)業(ye)(ye)(ye)期間只(zhi)要有社會(hui)保障(zhang)卡或身份證(zheng)件，就可(ke)以(yi)向失(shi)業(ye)(ye)(ye)保險經辦(ban)機(ji)構申領失(shi)業(ye)(ye)(ye)保險金。可(ke)以(yi)下載掌上12333App...

累(lei)(lei)計(ji)(ji)專(zhuan)項扣(kou)(kou)除(chu)(chu)不(bu)一(yi)(yi)定每個(ge)月(yue)都一(yi)(yi)樣(yang)，?主要受(shou)工資收(shou)入變化、社(she)保繳費基(ji)數調(diao)整、累(lei)(lei)計(ji)(ji)預扣(kou)(kou)法計(ji)(ji)算(suan)方式等因素影響?，導致扣(kou)(kou)除(chu)(chu)額(e)(e)可能逐月(yue)波動。??累(lei)(lei)計(ji)(ji)專(zhuan)項扣(kou)(kou)除(chu)(chu)指(zhi)個(ge)人所得稅計(ji)(ji)算(suan)中，居民(min)個(ge)人按照國家(jia)規定繳納的基(ji)本(ben)養(yang)老保險(xian)(xian)、基(ji)本(ben)醫(yi)療保險(xian)(xian)、失(shi)業(ye)保險(xian)(xian)和住房(fang)公積金(jin)等“三險(xian)(xian)一(yi)(yi)金(jin)”費用。這些扣(kou)(kou)除(chu)(chu)基(ji)于累(lei)(lei)計(ji)(ji)收(shou)入減(jian)除(chu)(chu)，而非(fei)固定金(jin)額(e)(e)。?...

免稅(shui)(shui)發票開(kai)具超過免稅(shui)(shui)額度(du)時(shi)，?需(xu)根據開(kai)具時(shi)間(jian)（當月(yue)或跨月(yue)）選擇(ze)作廢(fei)重開(kai)、紅字沖銷或補(bu)繳增(zeng)(zeng)值(zhi)稅(shui)(shui)?，以避免稅(shui)(shui)務(wu)風(feng)險。??根據《中(zhong)華(hua)人(ren)民(min)(min)共和國(guo)(guo)增(zeng)(zeng)值(zhi)稅(shui)(shui)暫(zan)行條例(li)》(中(zhong)華(hua)人(ren)民(min)(min)共和國(guo)(guo)國(guo)(guo)務(wu)院第538號令)文件第二十(shi)一條規定，納稅(shui)(shui)人(ren)發生(sheng)應稅(shui)(shui)銷售行為，應當向索(suo)取增(zeng)(zeng)值(zhi)稅(shui)(shui)專(zhuan)用發票的購買方開(kai)具增(zeng)(zeng)值(zhi)稅(shui)(shui)專(zhuan)用發票，并在(zai)增(zeng)(zeng)值(zhi)稅(shui)(shui)專(zhuan)用發票上...

免稅(shui)發(fa)票(piao)不可(ke)以開(kai)專(zhuan)票(piao)。根據《中華人(ren)(ren)民共(gong)和國增值(zhi)(zhi)(zhi)稅(shui)暫行條例》(中華人(ren)(ren)民共(gong)和國國務院第538號(hao)令)文件第二(er)十一條規定，納(na)稅(shui)人(ren)(ren)發(fa)生應(ying)稅(shui)銷(xiao)售行為(wei)，應(ying)當向(xiang)索取(qu)增值(zhi)(zhi)(zhi)稅(shui)專(zhuan)用(yong)發(fa)票(piao)的購(gou)買方開(kai)具(ju)增值(zhi)(zhi)(zhi)稅(shui)專(zhuan)用(yong)發(fa)票(piao)，并(bing)在(zai)增值(zhi)(zhi)(zhi)稅(shui)專(zhuan)用(yong)發(fa)票(piao)上(shang)分別注明(ming)銷(xiao)售額和銷(xiao)項(xiang)稅(shui)額。屬于下列情形之一的，不得開(kai)具(ju)增值(zhi)(zhi)(zhi)稅(shui)專(zhuan)用(yong)發(fa)票(piao)：(二(er))發(fa)生應(ying)稅(shui)銷(xiao)售行為(wei)適用(yong)...

免稅(shui)(shui)(shui)發(fa)(fa)票(piao)是(shi)由稅(shui)(shui)(shui)務(wu)(wu)部門向符合國家免稅(shui)(shui)(shui)政(zheng)策的特定群體發(fa)(fa)放的法定憑證，主(zhu)要服務(wu)(wu)于下(xia)崗、殘疾、失業等人員從事的餐飲服務(wu)(wu)行業。該類發(fa)(fa)票(piao)采用(yong)網絡發(fa)(fa)票(piao)管理系(xi)統開具(ju)(ju)，與(yu)普通發(fa)(fa)票(piao)相比不(bu)具(ju)(ju)備參與(yu)刮獎、搖獎活動的功能，且不(bu)得開具(ju)(ju)增值稅(shui)(shui)(shui)專用(yong)發(fa)(fa)票(piao)。免稅(shui)(shui)(shui)發(fa)(fa)票(piao)不(bu)具(ju)(ju)備抵扣(kou)增值稅(shui)(shui)(shui)的功能，主(zhu)要基于以(yi)下(xia)原(yuan)因：?無(wu)稅(shui)(shui)(shui)額基礎?：免稅(shui)(shui)(shui)發(fa)(fa)票(piao)本身...

商(shang)業(ye)(ye)(ye)(ye)保(bao)(bao)(bao)(bao)險和(he)補(bu)(bu)充(chong)(chong)醫療(liao)(liao)保(bao)(bao)(bao)(bao)險的(de)(de)核心區(qu)別在于：?補(bu)(bu)充(chong)(chong)醫療(liao)(liao)保(bao)(bao)(bao)(bao)險是(shi)基(ji)本醫療(liao)(liao)保(bao)(bao)(bao)(bao)險的(de)(de)補(bu)(bu)充(chong)(chong)，可能由(you)非商(shang)業(ye)(ye)(ye)(ye)機構(gou)管(guan)理(li)且不一定具有商(shang)業(ye)(ye)(ye)(ye)屬(shu)性(xing)；而商(shang)業(ye)(ye)(ye)(ye)保(bao)(bao)(bao)(bao)險是(shi)以營利(li)為目的(de)(de)的(de)(de)保(bao)(bao)(bao)(bao)險產品，僅當其為補(bu)(bu)充(chong)(chong)基(ji)本醫保(bao)(bao)(bao)(bao)缺口時（即商(shang)業(ye)(ye)(ye)(ye)補(bu)(bu)充(chong)(chong)醫療(liao)(liao)保(bao)(bao)(bao)(bao)險）才屬(shu)于補(bu)(bu)充(chong)(chong)醫療(liao)(liao)保(bao)(bao)(bao)(bao)險范疇?。推薦閱讀：收(shou)匯金額(e)和(he)報(bao)關金額(e)不一致的(de)(de)原因(yin)收(shou)匯和(he)結匯如何做賬說(shuo)明：因(yin)政策不斷...

不(bu)(bu)是，商業(ye)(ye)保(bao)險(xian)(xian)并(bing)不(bu)(bu)等同于(yu)補充(chong)(chong)(chong)醫療(liao)(liao)(liao)保(bao)險(xian)(xian)，但(dan)商業(ye)(ye)醫療(liao)(liao)(liao)保(bao)險(xian)(xian)是補充(chong)(chong)(chong)醫療(liao)(liao)(liao)保(bao)險(xian)(xian)的(de)一種重(zhong)要形式。? 補充(chong)(chong)(chong)醫療(liao)(liao)(liao)保(bao)險(xian)(xian)是基本醫療(liao)(liao)(liao)保(bao)險(xian)(xian)的(de)補充(chong)(chong)(chong)，包括企業(ye)(ye)補充(chong)(chong)(chong)、商業(ye)(ye)保(bao)險(xian)(xian)等多種類(lei)型；而(er)商業(ye)(ye)保(bao)險(xian)(xian)是以(yi)營利為(wei)目的(de)的(de)廣泛(fan)保(bao)險(xian)(xian)類(lei)別，涵蓋人身(shen)、財(cai)產等更多領域。?推薦閱(yue)讀(du)：收匯后(hou)必(bi)須(xu)到外管(guan)局申(shen)報(bao)嗎收匯金額和報(bao)關金額不(bu)(bu)一致(zhi)的(de)原因說明：因政策不(bu)(bu)...