The Thai police launched a raid in a high-end apartment in Bangkok's Sathorn district in the early morning of the 10th and arrested two Chinese men. The two were accused of taking drugs, causing disturbances, and producing and distributing obscene content in the apartment for a long time, triggering continued complaints and panic among residents.
Xinhua News Agency, Beijing, April 11th: The military strike launched by the United States and Israel against Iran entered its 43rd day on the 11th. Here’s a quick look at the latest battles:
--Iran
According to Iranian media reports, Iran has proposed "basic and non-negotiable" conditions to the intermediary as a prerequisite for any Iran-US negotiation agreement. These conditions include: establishing jurisdiction over the Strait of Hormuz, full payment of war compensation and losses by the "aggressor", unconditional unfreezing of Iran's frozen assets, and the realization of a ceasefire within all geographical limits of the "Resistance Front".
Iran's First Vice President Aref said that if Iran negotiates with "America First" American representatives in Islamabad, it is likely to reach an agreement that is beneficial to both parties and the world. However, if you are facing an "Israel First" US representative, no agreement will be reached.
According to the Islamic Republic News Agency, the negotiations between Iran and the United States in Islamabad, the capital of Pakistan, have entered a new stage, and the two sides have begun expert-level technical consultations on relevant issues.
Iranian Foreign Ministry spokesperson Bagaei said that Iran's position, views and demands have been formally conveyed to Pakistan in accordance with the "Ten-Point Plan", and the armed forces are ready to respond to any violations of the ceasefire. Bagaei also said that he is maintaining contact with Lebanon to ensure the implementation of the ceasefire on all fronts.
Iran's Islamic Revolutionary Guard Corps once again reiterated that since the ceasefire, the Revolutionary Guards have not launched any strikes against any country.
A spokesman for the Iranian Ministry of Foreign Affairs said that the US destroyer returned from the Strait of Hormuz after Iran issued a stern warning.
Some foreign media quoted Iranian sources as saying that the United States has agreed to unfreeze Iran's "frozen assets in banks in Qatar and other countries." U.S. officials later denied it.
Iranian media reported that negotiations between Iran and the United States in Islamabad may be extended by one day.
--USA
White House officials said the United States, Iran and mediator Pakistan were holding "face-to-face" talks in Islamabad. This is the highest level face-to-face meeting between the United States and Iran since 1979.
U.S. President Trump said that the Strait of Hormuz will be opened "soon" with or without Iran's cooperation, and that the top priority of the U.S. negotiating delegation is to ensure that Iran cannot possess nuclear weapons.
Trump said the United States "has begun cleaning up the Strait of Hormuz." According to earlier reports by the US media, several US Navy ships passed through the Strait of Hormuz. This move was not coordinated with Iran. This is the first time since the outbreak of the war in Iran.
U.S. media quoted U.S. officials as saying that the U.S. warship entered the Persian Gulf through the Strait of Hormuz from east to west, and then returned to the Arabian Sea through the strait.
--Israel
Israeli Ambassador to the United States Yehiel Wright confirmed that Israel agreed to "start formal peace negotiations" with Lebanon on the 14th in Washington, but refused to discuss a ceasefire with Hezbollah.
The Israel Defense Forces issued a statement saying that in the past 24 hours, the Israeli army struck more than 200 Lebanese Hezbollah targets in Lebanon.
--Pakistan
The Prime Minister's Office of Pakistan stated that Pakistani Prime Minister Shahbaz expressed appreciation for the constructive approach between the US and Iranian delegations and hoped that the US-Iran negotiations could become an important step in promoting lasting peace in the region.
--U.K
British Prime Minister Starmer said in a phone call with Shahbaz that the UK hopes that the upcoming US-Iran negotiations will pave the way for a long-term solution to the conflict.
British media reported from informed officials that Britain will hold a new round of talks with its allies next week to discuss how to resume shipping in the Strait of Hormuz without paying "tolls" to Iran.
--France
French President Macron said that he had phone calls with Turkish President Erdogan and Saudi Arabian Crown Prince and Prime Minister Mohammed, calling for diplomatic solutions to the current Middle East conflict.
--Norway
Norway's Minister of International Development, Osmund Eyuklüst, said that the humanitarian situation in Lebanon is on the verge of collapse after Israel launched a large-scale bombing campaign. Norway decides to increase humanitarian aid to Lebanon.
——Cuba
Cuban Foreign Minister Rodriguez posted a message on social media condemning Israel's continued and violent attacks on Lebanon.
1. In the process of production and operation, in order to strengthen the cohesion of the employee team, create a better working atmosphere, and establish a good corporate image, enterprises often carry out a series of employee welfare activities, such as annual physical examinations for employees, the organization of various festival welfare activities, and the distribution of gifts, etc., thus causing the enterprise to incur employee welfare expenses.
2. However, not all of the employee welfare expenses actually incurred by the enterprise can be deducted before tax when the annual corporate income tax is settled. The deduction rules are:
According to Article 40 of the "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China" (Order No. 512 of the State Council 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 this regulation, the upper limit of pre-tax deductions is no more than 14% of total wages and salaries. If it is less than 14%, the actual deduction will be made.
3. The above-mentioned total wages and salaries 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.
4. Employee welfare expenses that can be deducted before tax are actually incurred, and the upper limit is 14% of total wages and salaries. If the employee welfare expenses accrued by the company in the current year have not actually been incurred, they cannot be deducted before tax.
5. Although the above regulations stipulate the proportion that can be deducted, there is also a prerequisite that the employee welfare expenses incurred must obtain a compliant pre-tax deduction certificate, otherwise they cannot be deducted before tax.
On April 11, the United States, Iran and mediator Pakistan held "face-to-face" talks in Islamabad. This is the highest level face-to-face meeting between the United States and Iran since 1979. According to Pakistani sources, the negotiations between Iran and the United States lasted for two hours, after which the meeting was suspended for a break.
The following is a summary of the latest developments as of 0:00 on the 12th, Beijing time:
--Iran
According to Iranian media reports, Iran has proposed "basic and non-negotiable" conditions to the intermediary as a prerequisite for any Iran-US negotiation agreement. These conditions include: establishing jurisdiction over the Strait of Hormuz, full payment of war compensation and losses by the "aggressor", unconditional unfreezing of Iran's frozen assets, and the realization of a ceasefire within all geographical limits of the "Resistance Front".
Iran's First Vice President Aref said that if Iran negotiates with "America First" American representatives in Islamabad, it is likely to reach an agreement that is beneficial to both parties and the world. However, if you are facing an "Israel First" US representative, no agreement will be reached.
According to the Islamic Republic News Agency, the negotiations between Iran and the United States in Islamabad, the capital of Pakistan, have entered a new stage, and the two sides have begun expert-level technical consultations on relevant issues.
Iranian Foreign Ministry spokesperson Bagaei said that Iran's position, views and demands have been formally conveyed to Pakistan in accordance with the "Ten-Point Plan", and the armed forces are ready to respond to any violations of the ceasefire. Bagaei also said that he is maintaining contact with Lebanon to ensure the implementation of the ceasefire on all fronts.
Iran's Islamic Revolutionary Guard Corps once again reiterated that since the ceasefire, the Revolutionary Guards have not launched any strikes against any country.
It was learned from Iran that the United States agreed to unfreeze Iranian assets and agreed to a ceasefire in Lebanon. The United States has not released relevant news yet.
A spokesman for the Iranian Ministry of Foreign Affairs said that the US destroyer returned from the Strait of Hormuz after Iran issued a stern warning.
Some foreign media quoted Iranian sources as saying that the United States has agreed to unfreeze Iran's "frozen assets in banks in Qatar and other countries." U.S. officials later denied it.
Iranian media reported that negotiations between Iran and the United States in Islamabad may be extended by one day.
--USA
White House officials said the United States, Iran and mediator Pakistan were holding "face-to-face" talks in Islamabad. This is the highest level face-to-face meeting between the United States and Iran since 1979.
U.S. President Trump said that the Strait of Hormuz will be opened "soon" with or without Iran's cooperation, and that the top priority of the U.S. negotiating delegation is to ensure that Iran cannot possess nuclear weapons.
Trump said the United States "has begun cleaning up the Strait of Hormuz." According to earlier reports by the US media, several US Navy ships passed through the Strait of Hormuz. This move was not coordinated with Iran. This is the first time since the outbreak of the war in Iran.
U.S. media quoted U.S. officials as saying that the U.S. warship entered the Persian Gulf through the Strait of Hormuz from east to west, and then returned to the Arabian Sea through the strait.
--Israel
Israeli Ambassador to the United States Yehiel Wright confirmed that Israel agreed to "start formal peace negotiations" with Lebanon on the 14th in Washington, but refused to discuss a ceasefire with Hezbollah.
The Israel Defense Forces issued a statement saying that in the past 24 hours, the Israeli army struck more than 200 Lebanese Hezbollah targets in Lebanon.
--Pakistan
The Prime Minister's Office of Pakistan stated that Pakistani Prime Minister Shahbaz expressed appreciation for the constructive approach between the US and Iranian delegations and hoped that the US-Iran negotiations could become an important step in promoting lasting peace in the region.
--U.K
British Prime Minister Starmer said in a phone call with Shahbaz that the UK hopes that the upcoming US-Iran negotiations will pave the way for a long-term solution to the conflict.
British media reported from informed officials that Britain will hold a new round of talks with its allies next week to discuss how to resume shipping in the Strait of Hormuz without paying "tolls" to Iran.
--France
French President Macron said that he had phone calls with Turkish President Erdogan and Saudi Arabian Crown Prince and Prime Minister Mohammed, calling for diplomatic solutions to the current Middle East conflict.
--Norway
Norway's Minister of International Development, Osmund Eyuklüst, said that the humanitarian situation in Lebanon is on the verge of collapse after Israel launched a large-scale bombing campaign. Norway decides to increase humanitarian aid to Lebanon.
——Cuba
Cuban Foreign Minister Rodriguez posted a message on social media condemning Israel's continued and violent attacks on Lebanon.
On the afternoon of April 11, local time, the Orthodox Easter ceasefire announced by Russian President Putin began. The ceasefire took effect at 16:00 Moscow time on the 11th (21:00 Beijing time) and lasted until 24:00 on the 12th (5:00 Beijing time on the 13th).
On the same day, the General Staff of the Armed Forces of Ukraine issued a message clarifying that Ukraine will remain silent during Easter and follow the clear principle of "tit for tat." Ukrainian President Zelensky posted a message on social media in the early morning of the 10th, saying that Ukraine would adopt a reciprocal ceasefire in response to Russia's earlier announcement that it would cease fire for 32 hours during the Orthodox Easter period.
However, shortly after the ceasefire came into effect, Oganetsov, the Russian-appointed acting mayor of Novokakhovka in the Kherson region, said that Ukrainian armed forces violated the Orthodox Easter ceasefire agreement and attacked the city, injuring one civilian. Uzbekistan has yet to respond.
Russia and Ukraine exchange 350 prisoners of war
The Russian Ministry of Defense announced on the 11th that 175 Russian prisoners of war were repatriated from areas controlled by Ukraine that day. In exchange, 175 Ukrainian prisoners of war were repatriated.
The Russian Ministry of Defense stated through social media that the above-mentioned repatriated Russian soldiers are currently in Belarus and they have received necessary medical and psychological assistance. These soldiers will then be sent to military medical institutions in Russia for rehabilitation treatment. The Russian Ministry of Defense also said that seven other Russian citizens previously detained by Ukraine were also released on the same day.
Ukrainian President Zelensky announced on social media that day that 175 Ukrainian soldiers and 7 civilians detained by Russia have returned home. Most of these soldiers have been detained since 2022.
Special Representative of the Russian President visits the United States
Expert: Mutual trust between Russia and the United States is still seriously insufficient
On April 10, local time, Russian Presidential Press Secretary Peskov stated at a briefing that Dmitriev, President of the Russian Direct Investment Fund and Special Presidential Representative for Foreign Investment and Economic Cooperation, is visiting the United States and will continue to maintain contact on the restoration of economic cooperation between Russia and the United States.
What diplomatic signal does this visit reveal? What are the possible issues between Russia and the United States? Can economic cooperation be advanced independently from security issues?
CCTV Global Information's "Flash Review" invited Sun Zhuangzhi, director of the Institute of Russian, Eastern European and Central Asian Studies at the Chinese Academy of Social Sciences, to conduct analysis and interpretation.
Now Russia's focus is still on Russia-US relations. Given the complex situation in the Middle East, it is impossible for the United States to withdraw from promoting negotiations between Russia and Ukraine. Russia seeks direct contact with the United States to allow the United States to lift sanctions on Russia in some important areas. Russia only sent a special representative responsible for investment and economic affairs during this visit, which also shows that there are still many obstacles to high-level diplomatic negotiations between Russia and the United States.
The first topic of Dmitriev's visit may be his hope to extend the exemption of US sanctions on Russian oil. The so-called sanctions exemption granted by the United States to Russia is actually an adjustment based on the development of the situation and a conditional cooperation with Russia. In fact, the political relations between the two countries have not substantially improved.
Mutual trust between Russia and the United States is still seriously insufficient. After the New Strategic Arms Reduction Treaty expired this year, security issues between the two sides were shelved. In fact, there will be some practical obstacles to the normalization of relations between the two countries, including seeking consensus on some major issues.
Source: Daily Economic News is compiled from CCTV News and Xinhua News Agency
Summary of hospital laboratory department
A summary is a written material that is reviewed, analyzed, and evaluated after a certain period, a certain project, or some work has come to an end or is completed, so as to draw lessons and some regular understandings. It can make us more efficient, so let us write a summary. So what is the format of the summary? The following is a summary of the hospital laboratory department that the editor has compiled for you. You are welcome to learn from it and refer to it. I hope it will be helpful to you.
Summary of hospital laboratory department 1
In 20xx, under the correct leadership of the hospital leaders and with the strong support and cooperation of all the comrades in the department, I studied hard, worked actively, changed the management concept, conscientiously implemented the two-level responsibility system of the hospital and department, led the comrades in the general department to carry forward the spirit of hard work, pioneering innovation, and enterprising spirit, and closely cooperated with the pace of hospital reform. I have achieved certain results in my work, but there are also certain problems. The summary is as follows:
1. Study Marxism-Leninism seriously, abide by disciplines and laws, and be clean and honest.
Exemplarily abide by the rules and disciplines of the college, obey leadership, and manage transparently. Adhere to the combination of political theory learning and business learning, keep up with the pace of the times, grasp the pulse of the times, firmly establish a sense of service and overall awareness, actively participate in the reform of hospitals and departments, have the courage to practice, and dare to win. Carrying forward the spirit of dedication, despite the decrease in department staff and the increase in tasks, all comrades in the department were mobilized to cooperate sincerely, firmly establishing the idea of "I am honored when the hospital is prosperous, and I am ashamed of the hospital when it is declining", regardless of personal gains and losses, ensuring that the annual tasks are overfulfilled.
2. Promote management through learning, promote efficiency through management, and promote development through efficiency.
Correctly handle the relationship between the department, the hospital, and colleagues in the department. Guide all comrades in the department to correctly establish their personal world outlook, values, and outlook on life. Facing new situations, new opportunities, and new challenges, we can clearly realize that strengthening our internal skills is the way to survive. Therefore, we work hard to learn professional theoretical knowledge and solve difficult business problems after work. As a manager, while pursuing the improvement of his own quality, his higher pursuit is the overall improvement of the overall quality of the department.
3. Consciously abide by the rules and regulations of the college and the relevant rules and regulations of the department
I am never late for work or leaves early. I am proactive and conscientious in my work. It is common to work overtime for work, but I have never made any unreasonable demands to the hospital, nor have I ever signed up for overtime work. In terms of department management, we must always be strict with ourselves, take the lead in setting an example, and ask other comrades to do it first. If we ask others not to do it, we must not do it ourselves. The comrades in the department united and actively cooperated to fully complete various tasks assigned by the hospital.
4. Focus on technological innovation to promote the overfulfillment of department tasks.
1. In 20xx, the department’s performance salary distribution plan was formulated based on the new situation, which fully mobilized the enthusiasm of department staff. All comrades brainstormed to tap potential and improve efficiency. According to the specific conditions of our hospital, new Helicobacter pylori antibody testing, t Fifteen new projects, including ORCH, rh blood type identification, and hemorrheology testing, have served the clinic, facilitated patients, improved the department's examination capabilities and personal skills, increased revenue generation, and achieved the simultaneous growth of two civilizations and a double harvest of social and economic benefits.
2. Successfully completed the construction of the laboratory information management system. In 20xx, with the strong support of the hospital leaders, the laboratory information management system of the laboratory department was installed and put into use. The establishment of lis provided great convenience for the management of the laboratory department and communication with clinical departments, improved work efficiency, and promoted the harmony among doctors, laboratories, and patients.
3. Overfulfilled the medical tasks for the whole year. In 20xx, the department completed more than 20,000 regular general consultations and generated an economic income of more than 470,000 yuan; it provided more than 10,000 medical insurance physical examinations and combined medical examinations, achieving an economic income of 160,000 yuan; more than xx person-times of sporadic physical examinations, generating an income of more than xx yuan; the annual income in 20xx was more than 840,000 yuan; the annual benefit for the hospital was nearly 600,000 yuan; and breakthroughs were achieved.
5. There are problems.
Although certain achievements were achieved in 20xx, there are still some unsatisfactory aspects in department labor discipline, system construction, cost control, human relations inspection, etc. We will work hard to improve in the work in 20xx and strive to achieve better results in 20xx.
Hospital Laboratory Department Summary 2
In XX, under the correct leadership and support of the hospital leaders, the laboratory department continued to accelerate development and construction, improve efficiency, establish new management concepts, improve competitiveness, strengthen work style construction, and enhance the image of the laboratory department to complete the annual work goals and tasks.
1. Basic situation
The laboratory department currently has 7 professional and technical personnel. Under the circumstances of small staff and high work pressure, we have to complete daily inspection work and social group experience work, and complete daily calibration, quality control, and calibration of various inspection instruments to ensure the accuracy of the results. On the premise of improving economic benefits, reduce costs and avoid waste.
2. Medical ethics, medical style and medical quality
He has a strong sense of professionalism and responsibility, treats every patient who comes for examination enthusiastically, "takes the patient's concerns seriously, thinks of the patient's concerns", and serves the patient wholeheartedly. We have been praised by patients many times, and everyone has always maintained a positive work style and a diligent and hard-working spirit. At work, for specimens that do not meet the test requirements, patiently explain to the patient the reasons, obtain the patient's approval, and collect the specimen again. Correct problems discovered during work in a timely manner and maintain contact with various departments at all times. Employees in our department strictly abide by disciplines and do not be late, leave early, miss work, or be absent from work, and there are no medical errors. At work, everyone pays attention to the learning and accumulation of various knowledge, and constantly improves overall quality and work ability.
3. Business work and learning aspects
Actively participate in various trainings organized by higher-level medical institutions and hospitals, and designate relevant professional knowledge content for key learning. All-disciplinary business studies will be assessed once a week and every month. Treat the work seriously and responsibly, handle every specimen to be inspected with a cautious working attitude, carefully handle difficult problems encountered in the work, ensure the accuracy of the inspection report issued, and contact the clinician in a timely manner to provide accurate and reliable diagnostic basis.
4. Work completed and achievements achieved
This year, our department has launched new testing projects including five-classification of blood cells, glycated hemoglobin, myocardial damage, B-type natriuretic peptide, etc.; the introduction of a five-classification fully automatic blood cell counter and an imported fully automatic biochemical analyzer has greatly increased the testing scope of the laboratory department and effectively improved the overall service quality of the laboratory department. At the same time, it has also created huge wealth for the hospital. In XX, the laboratory department created a total economic benefit of 2.38 million (excluding the experience part), business income increased by 92% year-on-year, and received 33,611 patients (times). Participated in indoor and inter-indoor quality evaluation activities in Shaanxi Province and achieved good results. It successfully passed various inspections by superior medical institutions and health departments. Through the efforts of all employees, the work of the laboratory department has been unanimously praised by clinical departments, and the quality of testing and professional capabilities have been trusted by them. Without increasing the number of staff in our department and without affecting daily work, everyone carried forward the spirit of hard work and completed the work plan at the beginning of the year with high quality and quantity.
5. Work plan for xx years
Next year, we must attach great importance to improving the quality, business capabilities, operational skills, and service concepts of employees, carry forward the style of integrating theory with practice, learn, summarize, and improve while solving practical problems at work. Pay close attention to the operation of professional knowledge and skills, be familiar with the operating procedures of various instruments, and strive to have rules and evidence to follow; next year we will make a big move to give full play to the effectiveness of new instruments, especially imported fully automatic biochemical analyzers, increase the visibility of the laboratory department, and carry out special testing projects for difficult diseases. In next year's work, we will continue to do a good job in indoor and inter-room quality control and participate in the Ministry of Health's quality evaluation work to ensure the accuracy of test results, regularly calibrate test instruments and keep records of instrument maintenance. Carry forward the advantages, correct the shortcomings, and strive to do all the work well. Make sure you are satisfied, your doctors are satisfied, your patients are satisfied, and your leaders are assured! Strive to reach a new level in the new year!
Hospital Laboratory Department Summary 3
Time flies like an arrow, and the sun and moon fly like a shuttle. One year of internship life has passed quickly. Looking back on the past year, I can't help but feel full of emotions. I was officially accepted by the hospital as an intern in the laboratory department in August XX. During this year's internship, I have continuously strengthened my study, improved my political quality and professional quality, positioned myself accurately, and worked hard to do my job well. I will now report the internship situation over the past year in just a few months. The summary mainly includes the following items
1. Be conscientious and do your job well
As a member of the laboratory department, I am both the doctor's eyes and the doctor's assistant. Grasping my own responsibilities is another principle I have followed since I took office. Apply the knowledge you have learned, collect the opinions of teachers, learn from experience in other places, put forward opinions and suggestions, and serve as a good consultant to doctors. So far, it has basically been able to meet the testing parameter requirements of various types of patients in the hospital; in order to ensure the accuracy of testing data for various types of patients, the entire process of inspection and testing was strictly carried out in accordance with the "National Clinical Inspection Operating Procedures" and "Product Instructions". In the past year, the inspection reports issued were basically accurate. In the inspection business, we can resolutely implement the concept of medical safety first and prevent the occurrence of medical accidents. Further improve the quality of medical services and improve service attitude to win the trust of patients.
2. Professional knowledge, work ability and specific work
Although the daily clinical testing work is relatively busy, there are certain difficulties in doing it. For example, I have never done a lot of manual sample addition work before. However, in order to do a good job, obey the leadership arrangements, and actively support the work of the department director, I am not afraid of trouble. I humbly learn from the teacher and explore my own practice. In a short period of time, I have mastered the manual sample addition work, clarified the work procedures, improved my work ability, and formed a clearer work idea in the specific work. I can carry out the work smoothly and complete my job skillfully and satisfactorily. In order to make up for the gaps in my professional knowledge, I
I constantly ask myself to supplement this knowledge every day, which will lay a solid foundation for myself and future interviews.
3. Work attitude and diligence and dedication
"A doctor has the heart of a parent", and I take it as my own responsibility to do everything possible to relieve the suffering of patients. I hope that all patients can recover as soon as possible, so every time when I enter the ward, I use the limited time to spare no effort to encourage them, patiently help them understand the disease, build confidence in overcoming the disease, and silently pray for their speedy recovery. Love your own job, be able to treat every job correctly and seriously, and serve everyone enthusiastically. Seriously abide by labor disciplines, ensure timely attendance, make effective use of working time, stick to your post, and work overtime to complete work on time.
4. I also received criticism and corrections from all aspects at work. I made rectifications one by one and achieved good results.
In the past few months of my internship, under the leadership of the hospital leaders and department directors, I have worked diligently and diligently. Although I have achieved some results, since my various qualities need to be further improved, it is inevitable that problems and mistakes of this kind and that will occur in my work. For example, individual work is not perfect enough, which needs to be improved in future work. I sincerely hope that all leaders and teachers can provide timely criticism and correction. The new year means a new starting point, new opportunities, and new challenges. I am determined to continue to work hard, reach a higher level, strive to create a new situation in work, bring ideological awareness and work performance to a new level, and make greater contributions to the development of the General Hospital.
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
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