U.S. First Lady Melania Trump made a rare televised speech on Thursday in the Grand Foyer of the White House, strongly denying any substantive relationship with the late sex offender Jeffrey Epstein.
A quick overview of the New Deal
According to the "Guiding Opinions of the State Administration for Market Regulation, Ministry of Housing and Urban-Rural Development, Ministry of Housing and Urban-Rural Development, and the State Administration of Taxation on Promoting the Efficient Completion of Enterprise Relocation Registration "One Thing" (Guoshi Jianzhufa [2025] No. 48), optimize cross-regional tax relocation services. The migration service area provides a pre-check function for tax migration. Enterprises can independently check whether there are any outstanding tax-related matters before applying for migration. After the market supervision department completes the relocation registration, the relocation service area will push the change information such as the company's domicile (business location) to the tax department. For enterprises that have no outstanding matters, the tax department will immediately relocate them and provide "one-stop" relocation services for the enterprises at the place of relocation, and provide timely guidance to taxpayers in handling tax-related matters. For enterprises with outstanding matters, the tax department will provide feedback on the specific content and handling methods of the outstanding matters through the migration service area.
1. The processing time for the final settlement and settlement of comprehensive personal income tax in 2024 is from March 1 to June 30, 2025. Please take the time to apply.
2. If an enterprise enjoys corporate income tax preferential policies, it should collect and complete the retained information for inspection after completing the annual settlement and settlement for verification by the tax authorities.
To declare asset loss deductions to the tax authorities, enterprises only need to fill in the annual corporate income tax return form "Details of Pre-tax Deductions and Tax Adjustments for Asset Losses" and no longer need to submit information related to asset losses. Relevant information shall be retained by the enterprise for future reference.
3. If an employer that participates in social insurance premiums has an increase or decrease in employees, it should first go through the registration procedures for increase or decrease in employees with the human resources and social security and medical insurance departments. After completion, it can declare and pay through the electronic tax bureau and social insurance premium management client.
4. "High temperature allowance" VS "heatstroke prevention and cooling fee" corporate income tax pre-tax deduction policy
High temperature allowance: According to Article 34 of the "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China", reasonable wage and salary expenses incurred by the enterprise are allowed to be deducted. The wages and salaries mentioned in the preceding paragraph refer to all cash or non-cash labor remuneration paid by an enterprise to employees who serve or are employed by the enterprise in each tax year, including basic wages, bonuses, allowances, subsidies, year-end salary increases, overtime wages, and other expenditures related to employees' employment or employment.
Therefore, the high-temperature subsidies paid by enterprises to workers according to the prescribed standards and included in the calculation of total wages can be directly deducted before corporate income tax.
Heatstroke prevention and cooling expenses: According to Article 40 of the "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China", employee welfare expenses incurred by an enterprise shall be deducted if they do not exceed 14% of the total wages and salaries.
According to the provisions of Article 3, Paragraph 2 of the "Notice of the State Administration of Taxation on the Deduction of Enterprise Wages, Salaries and Employee Welfare Fees" (Guo Shui Han [2009] No. 3), various subsidies and non-monetary benefits issued for employees' health care, life, housing, transportation, etc. Expenses for medical treatment in other places on business, medical expenses for employees of enterprises that do not implement medical coordination, medical subsidies for employees’ immediate family members, heating subsidies, employee heatstroke prevention and cooling expenses, employee hardship subsidies, relief funds, employee canteen fund subsidies, employee transportation subsidies, etc. are within the scope of enterprise employee welfare deductions.
Therefore, the heatstroke prevention and cooling fees paid by an enterprise to employees cannot be directly deducted before corporate income tax. They should be deducted before tax in accordance with the employee welfare deduction limit standards. That is, the employee welfare expenses incurred by the enterprise shall not exceed 14% of the total wages and salaries. The deduction is allowed.
Hot questions and answers on special additional deductions
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How to deduct the care of infants and young children under 3 years old? Deducted by whom?
Taxpayers' expenses related to caring for infants and young children under the age of 3 are deducted at a standard rate of 2,000 yuan per infant per month. Parents can choose to have one of them deduct 100% of the deduction standard, or they can choose to have both parties deduct 50% of the deduction standard. The specific deduction method cannot be changed within a tax year.
How to deduct children’s education? Deducted by whom?
Expenditures related to full-time academic education for taxpayers’ children will be deducted at a standard fixed amount of 2,000 yuan per child per month. Parents can choose to have one of them deduct 100% of the deduction standard, or they can choose to have both parties deduct 50% of the deduction standard. The specific deduction method cannot be changed within a tax year.
What does academic education include?
Academic education includes compulsory education (primary school, junior high school education), high school education (general high school, secondary vocational education, technical education), and higher education (college, undergraduate, master's, and doctoral education); children aged 3 years or older who are in preschool education before entering primary school can be deducted based on their children's education.
Can parents with multiple children choose different deduction methods for different children?
Can. Parents with multiple children can choose different deduction methods for different children. That is, for child A, one party can choose to deduct the care or education of infants and young children under 3 years old at the standard of 2,000 yuan per month. For child B, they can choose to have both parties deduct the care or education of infants and young children under 3 years old at the standard of 1,000 yuan per month.
How is continuing education deducted?
Answer: Taxpayers’ expenses for continuing academic (degree) education in China will be deducted at a fixed amount of 400 yuan per month during the academic (degree) education period. Taxpayers’ expenditures on continuing education for skilled personnel’s vocational qualifications and continuing education for professional and technical personnel’s vocational qualifications will be deducted at a fixed amount of 3,600 yuan in the year in which the relevant certificates are obtained.
*Warm reminder: Continuing education for professional qualifications that are not included in the "National Vocational Qualification Catalog" is not deductible.
How is the deduction time for continuing education determined?
Continuing education for academic qualifications (degrees) refers to the month from the month of admission to continuing education for academic qualifications (degrees) in China to the month when continuing education for academic qualifications (degrees) ends. The maximum deduction period for continuing education for the same academic qualifications (degree) shall not exceed 48 months. Continuing education for professional qualifications for skilled personnel and continuing education for professional qualifications for professional and technical personnel shall be the year in which the relevant certificates are obtained.
Can I report my parents’ medical expenses for serious illnesses?
Can't. Taxpayers can report eligible serious medical expenses incurred by themselves, their spouses, and their minor children. The deductions for medical expenses incurred by the taxpayer, their spouse, and their minor children can be calculated separately in accordance with regulations.
A couple has serious medical expenses at the same time and wants to deduct all of them from the husband. Is the deduction limit 160,000 yuan?
If both husband and wife have qualifying medical expenses for major illnesses at the same time during the year, they can choose to deduct them both from one of them. The deduction limits are calculated separately. The maximum deduction limit for each person is 80,000 yuan, and the total maximum deduction limit is 160,000 yuan.
How to understand the “first set” of housing loan interest?
The so-called first home loan refers to a home loan that enjoys the first home loan interest rate when purchasing a house. Note that taxpayers can only enjoy a one-time deduction for interest on their first home loan.
Can housing loan interest and housing rent deductions be enjoyed at the same time?
Can't. Taxpayers and their spouses cannot enjoy special additional deductions for housing loan interest and housing rent respectively within a tax year.
How to deduct housing rent?
The housing rental expenses incurred by taxpayers who do not own their own homes in their main cities of work can be deducted in accordance with fixed quotas. If the taxpayer's spouse owns his own house in the taxpayer's main city of work, it will be deemed that the taxpayer has his own house in the main city of work.
The taxpayer's company is located in location A, and he is sent to work in the branch in location B. Neither the taxpayer nor his spouse has a house in location B. They rent a house in location B due to work reasons. Can the taxpayer enjoy housing rent deductions? If so, which city's standard deduction should be used?
Eligible taxpayers can enjoy a housing rent deduction for their expenses on renting a house at their primary place of employment. The main place of work refers to the place where the taxpayer is employed. If the place of employment is inconsistent with the actual place of work, the actual place of work shall be the main city of work. In this question, the taxpayer's current actual place of work (main place of work) is place B, and he should enjoy housing rent deductions according to the standards of place B.
How to deduct the elderly support for non-only children?
If the taxpayer is not an only child, the monthly deduction limit of 3,000 yuan will be shared between him and his siblings, and the amount shared by each person cannot exceed 1,500 yuan per month. The support can be shared equally or by agreement, or the dependent can designate the share. If the apportionment is agreed or designated, a written apportionment agreement must be signed, and the designated apportionment takes precedence over the agreed apportionment. The specific allocation method and amount cannot be changed within a tax year.
The uncle has no children, and the taxpayer actually bears the obligation to support the uncle. Can the expenses for supporting the elderly be deducted?
Can't. Dependents refer to parents who are over 60 years old, and grandparents who are over 60 years old and whose children have died. Father-in-law, mother-in-law, father-in-law and mother-in-law, uncles and aunts, etc. do not meet the conditions for dependents stipulated in the "Interim Measures for Special Additional Deductions for Individual Income Tax".
Producer | Xiaodong Editor | Xiaolu
Editor-in-Chief丨Xiao Fei Editor丨Da Ming
On the 10th, photos of an online ride-hailing driver in Jiangmen, Guangdong, equipped with coffee equipment in the car and selling freshly ground coffee with clearly marked prices sparked heated discussions on social platforms. Some people praised the idea, while others questioned whether it was compliant. On the 11th, the relevant staff of the Didi platform clearly responded to reporters that it is not recommended to do so. "Once a complaint is made, the money earned will not be deducted."
A taxi-hailing driver in Guangdong provides freshly ground coffee. Picture/Photo provided by interviewee
Xiaoyu, a passenger who had taken the car, recalled that a coffee machine was placed in the passenger seat of the car at that time, and a neat price list was posted on the back of the seat. Thinking that this business model was quite novel, Xiaoyu casually took a photo, but due to hygiene concerns and her preference for coffee, she did not purchase it. "The driver was very talkative and told me the difference between cappuccino and American cappuccino all the way, but he didn't actively promote it throughout the whole process."
The coffee machine is placed on the passenger seat. Picture/Photo provided by interviewee
Another passenger, Ms. Hu, also told reporters that the driver drove normally throughout the journey and did not push passengers to buy it. "It has little impact on passengers, the ride experience is good, and there is a smell of coffee in the car, but the price is indeed too expensive, so I didn't buy it."
Judging from the pictures taken by "Xiaoyu", the brand name of this car is "Red Light Coffee", which is marked as "freshly brewed and drunk, made on site". Both American and Italian coffees cost 22 yuan a cup. Latte and cappuccino are the most expensive, priced at 29 yuan. There are also drinks such as lemonade and orange milk tea, all priced at more than 15 yuan. Xiaoyu guessed that it was probably named "Red Light Coffee" because the driver made it on the spot for passengers while waiting for the red light.
Xiaoyu takes this car’s order. Picture/Photo provided by interviewee
Many coffee lovers expressed their appreciation for this, "You can drink freshly ground coffee even when taking a taxi, which is the ultimate mobile service." The reporter noticed that some local people also said that Jiangmen, as a third-tier city, has an extremely strong coffee atmosphere. According to data disclosed by the Jiangmen Municipal Development and Reform Bureau, the annual output value of Jiangmen's coffee and related industries will exceed 3 billion yuan in 2026. The number of coffee shops per 10,000 people ranks among the top five in the country, and its density is comparable to many first-tier cities.
But there are also many doubts. Netizens’ questions focused on three aspects: Are the health qualifications complete? Do passengers need to pay the low-speed waiting fee while waiting at a red light to make coffee? How to ensure driving safety when operating coffee equipment in the car? Someone said bluntly: "The fare is not as expensive as coffee. Do you have a business license and health permit?"
On the afternoon of April 11, Didi Platform responded to the above issues. Staff members said that the platform has strict regulatory requirements for drivers to promote products and add premium services. According to current regulations, the platform restricts drivers from proactively asking passengers for services outside the itinerary, such as promoting products; if the driver does not proactively promote products, this clause will not be triggered. However, in the fare increase and premium rules, the platform clearly prohibits drivers from increasing fares and premiums other than ride-hailing services. "For example, low-speed waiting fees, if it is found that they are not caused by the objective itinerary, the driver will be punished. At present, we have not received complaints related to the sale of coffee, but once a passenger initiates a complaint and it is verified that there is a fare increase and premium, the driver will be deducted from service points and fined ranging from 50 to 200 yuan. In serious cases, he will be suspended from accepting orders for 1 to 30 days."
The staff member also made it clear that the platform does not recommend that drivers place coffee machines in their cars to sell freshly ground coffee. “Once a passenger complains, it is easy to be judged and money will be deducted. In this way, the money earned is not deducted as much.”
The employment season welcomes major “new players”. Red Star News reporters learned that the 13th China Online Audiovisual Conference will hold a campus job fair for the first time from April 14 to 16, 2026, opening online participation channels to college students across the country.
It is reported that this job fair brings together multiple leading platforms, and the positions cover technology, content, operations, planning, AI audio-visual and other fields. As the first campus job fair since the establishment of the conference, it is also an exclusive talent docking platform for the national online audiovisual industry. The official mini program of the conference has opened an exclusive delivery channel. The countdown is on, and the four major highlights are spoiled in advance.
Highlight 1: Online audio-visual head platforms will release jobs in a centralized manner
Leading manufacturers such as Mango, Douyin, Tencent, Bilibili, and Kuaishou have gathered together to bring a large number of high-quality jobs, covering technology, content, operations, planning, AI audiovisual and other fields. The conference mini program has opened an exclusive delivery channel. The organizer said that this move fills the gap in the industry’s centralized school recruitment and can be called “big companies forming groups to grab people”.
Point 2: Create a “reservoir” of audio-visual talents
This campus job fair closely follows the national employment priority strategy and links universities across the country to jointly create a "reservoir" of audio-visual talents. According to reports, this is a modern campus recruitment event that highlights professional docking to help students avoid "overseas investment" and achieve direct job placement.
Highlight 3: From “spectator” to “trader”, through the industrial chain
The conference proposed that young talents should transform from "spectators" in the industry to "traders" and take the initiative in their careers. The talent chain, industry chain and innovation chain are all connected, injecting the strongest youth power into the audio-visual industry.
Highlight 4: Online delivery is completed in three steps, and students from colleges and universities across the country can participate.
The participation method has been clarified: scan the QR code to log in to the 13th China Online Audiovisual Conference mini-program → enter the "Campus Job Fair" channel → find the correct "delivery". Students from relevant majors across the country can participate. Massive jobs, direct access to major factories, covering the whole country.
Red Star News reporter Zhao Yuxin’s photo according to the organizer
Editor Li Yuyi
The 13th China Internet Audiovisual Conference, an annual event in the online audiovisual field known as the "annual industry benchmark", will be held at the Chengdu Century City International Convention Center from April 14th to 16th. What innovations does this conference have in terms of industrial activities? What Chengdu-specific supporting activities will be launched?
The Red Star News reporter learned that in terms of industrial activities, this conference will focus on two core areas.
The first is to focus on recruiting talents. The conference will hold the first China Online Audiovisual Talent Recruitment Fair, linking more than 50 leading companies in the audiovisual field, releasing more than 3,000 related positions, and collaborating with domestic schools to participate, retaining and introducing talents for the industry, and solving the urgent needs for development.
The second is to display the ecology in an all-round way. The conference will hold the Chengdu Audiovisual·New Productivity Investment Promotion Conference, Chengdu So Show·Digital Cultural and Creative Industry Forum, China Audiovisual Overseas Forum, the 12th Jinsha New Audiovisual Competition Excellent Works Release Ceremony, and the "Panda and Technology·Innovation Co-Governance" global More than ten activities, including the Giant Panda Cultural Exchange Conference and the "AI Agent Empowering Digital Cultural Innovation Ecosystem" exchange conference, comprehensively demonstrated the vitality and opportunities of Chengdu's online audio-visual industry, injecting unique Chengdu elements into the conference to help resource aggregation and industrial upgrading.
In terms of city-specific supporting activities, the conference planned the "2026 Online Audiovisual Chengdu Image Week" for the general public. The event will be launched on April 13 and last for one week. The core is to promote the innovative integration of "audio-visual +" and urban life scenes, break the traditional boundary of "meetings only in the conference center", and extend the territory to core urban landmarks such as Tianfu Changdao, Dongjiao Memory, Wenshu Fang, etc., so that citizens can feel the vitality of the audio-visual industry in their leisure consumption. In addition, Tianfu Changdao will hold an art therapy exhibition and urban music scene, implement a large-scale themed IP check-in device, and hold an online "Blooming Flowers in Tianfu" city audio-visual tour.
At the same time, the conference has set up the 2026 Online Audiovisual Innovation Exhibition Open Day, which focuses on displaying cutting-edge technology applications such as virtual shooting and AI-generated content. Citizens can make an appointment online to experience it for free.
In addition, the conference will collaborate with cinemas to launch special movie viewing sessions to benefit the people and distribute consumer benefits, allowing citizens and friends to have a richer cultural experience while sharing the fruits of industry development.
Many corporate finance and bosses have encountered this pitfall: Are work clothes bought for employees and holiday gifts given out considered as labor insurance premiums or welfare expenses? If you choose the wrong subjects, not only will your accounts be messed up, but you may also pay hundreds of thousands more in taxes. Today, I will explain the difference and tax treatment of these two expenses clearly in plain language, so that you can understand them at a glance and never step into any trap again.
Let’s first lay out the core conclusion: labor insurance premiums are “money that must be spent to do work” and are fully deducted before tax; welfare fees are “additional benefits for employees” and there is an upper limit on deductions, and taxes will be paid if they exceed the limit.
1. First, let’s clarify: What is labor insurance premium? What are welfare fees?
1. Labor insurance premiums: necessary expenditures to “ensure safety and production”
The core of labor insurance premiums is "labor protection", which is only related to the work scene. It is the money that companies must spend to allow employees to work safely. for example:
- Safety helmets, protective clothing, and non-slip shoes for frontline workers
- Dust masks and anti-noise earplugs for special positions
- Safety warning signs and first aid equipment in the workshop
- Heatstroke prevention and cooling supplies for high-temperature working positions (such as refreshing drinks, Huoxiang Zhengqi water)
The judgment standard is simple: without this thing, employees cannot complete their work safely, and it must be "uniformly equipped and for work use only" and cannot be issued to employees to take home for private use.
2. Welfare expenses: non-essential expenditures for the purpose of “warming people’s hearts and improving welfare”
The core of welfare fees is "employee care", which is an additional benefit provided by the company to employees and has nothing to do with work safety. for example:
- Holiday gifts, birthday cakes, team building dinners
- Equipment and personnel costs for staff canteens, bathrooms, and hairdressers
- Housing subsidies, transportation subsidies, and communication subsidies for employees (parts not included in the salary system)
- Medical subsidies and hardship subsidies for employees’ families
The judgment criteria are also very straightforward: even if the money is not spent, employees can still work normally, which is an "extra benefit" voluntarily provided by the company.
2. There are many differences in tax treatment: one is full deduction, the other has upper limit.
This is the part that companies are most concerned about, and it directly affects their tax burden. They must keep in mind:
1. Corporate income tax deduction: There is no upper limit for labor insurance premiums, and there is a 14% red line for welfare premiums.
- Labor insurance premiums: According to Article 48 of the "Enterprise Income Tax Law Implementation Regulations", reasonable labor protection expenditures are fully deducted before tax, with no proportional restrictions, and can directly offset profits and help enterprises pay less taxes.
- Welfare expenses: According to Article 40, employee welfare expenses can only be deducted if they do not exceed 14% of total wages and salaries. The excess amount will be subject to a tax increase, which is equivalent to paying more corporate income tax.
To give a straightforward example: the company's annual total salary is 10 million, and the maximum deduction for welfare fees is 1.4 million. It costs 1.5 million. The extra 100,000 will have to pay 25,000 in tax at a 25% tax rate.
2. Value-added tax deduction: labor insurance premiums can be deducted, but welfare fees cannot.
- Labor insurance premiums: These are expenditures related to production and operations. After obtaining special value-added tax invoices, the input tax can be deducted normally, further reducing corporate costs.
- Welfare fees: belong to collective welfare or personal consumption. According to the "Interim Regulations on Value-Added Tax", the input tax cannot be deducted. If it has been deducted, it must be transferred out as input, otherwise it will be punished by tax inspection.
3. Personal income tax: Labor insurance premiums are not involved, but welfare fees may have to be paid
- Labor insurance premium: only for work use, not considered personal income of the employee, and no personal income tax is levied.
- Welfare fees: If they are non-monetary benefits (such as shopping cards, gifts) issued to individual employees, in addition to the statutory tax-free portion (such as hardship subsidies), they must be incorporated into wages and salaries to pay personal income tax; collective benefits (such as canteens, team building) generally do not involve personal income tax.
3. Practical pitfall avoidance: How to judge common confusing scenarios?
Scenario 1: Which work clothes are considered?
- Work clothes for front-line workers and special types of work (such as welders and chemical operators): have protective functions and are only worn for work → labor insurance
- Work clothes for office clerks and managers: mainly for image display, without protective function → Welfare fee
Scenario 2: How to calculate the heatstroke prevention and cooling fee?
- Refreshing drinks and heatstroke prevention medicines distributed in high-temperature working positions: directly used for work protection → labor insurance premiums
- High temperature subsidies and cash benefits to all employees: inclusive benefits → Welfare fees
Scenario 3: How to record employee meal expenses?
- Food materials, equipment and personnel costs in the staff canteen: collective welfare → welfare fee
- Meal expenses and overtime meal expenses for employees on business trips: belong to operating expenses → travel expenses/management expenses, not counting welfare expenses
4. Practical suggestions for enterprises
1. Keep a good ledger: keep separate accounts for labor insurance premiums and welfare fees, keep purchase vouchers and distribution records, prove the purpose and rationality of expenditures, and avoid unclear explanations during tax audits.
2. Prioritize compliance expenditures: Expenditures that can be classified as labor insurance premiums should be accounted as labor insurance premiums as much as possible, so that both full deductions and input deductions can be made, reducing corporate tax burdens; welfare expenses should be controlled within 14% of total wages to avoid tax overspending.
3. Avoid mixing subjects: Don’t tuck welfare fees into labor insurance premiums to “avoid taxes”, and don’t mistakenly record labor insurance premiums as welfare fees. Once detected by the tax, you will not only have to pay taxes, but also pay late fees and fines, which is not worth the loss.
Overseas Study Exchange Center (OSEC) Relying on the superior teaching resources and extensive international relations of the School of Economics and Management of Southwestern University of Finance and Economics, the college established the Overseas Study Exchange Center (OSEC) in 2007, aiming to create high-quality overseas teaching cooperation projects, promote Sino-foreign educational cooperation and academic exchanges, provide students with high-level preparatory education for studying abroad, and build a direct train for studying abroad. Since its establishment, the center has set the goal of serving students who want to study abroad. It has positioned itself on the construction of training and high-end projects, and built a platform for participants that is completely different from study abroad agencies.
The Premaster Foundation Program relies on the high-level teaching staff from the Institute of Economics and Management to return from overseas. The center offers courses in finance, economics, mathematics and physics in English to provide pre-master training for students. At the same time, we help students complete cooperative project applications and scholarship applications, and provide other consultation and assistance related to studying abroad. The master's preparatory training is taught entirely in English and is taught by a team of returnee professors from the college. Professors from overseas partner universities are invited to participate in the teaching when appropriate. It is a basic bridge course specially designed for Chinese students to study in well-known overseas universities. Students will be able to effectively improve their professional knowledge and learning skills, fully experience the educational methods and atmosphere of famous British and American schools in the local education environment, avoid the disadvantages caused by being incompatible with Western teaching systems and teaching methods after going abroad, and help students successfully complete the transition from Chinese-style education to Western-style education.
The center treats students and overseas partner schools with a highly responsible attitude, and has won high trust from overseas partner universities. So far, all students recommended by the center have been admitted, and the application success rate is 100%.
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