1.Canthecompanyapplyfortaxorsocialsecurityinotherplaces?
1.單位把稅或者社保繳納在外地能申辦么?
A:(1.)Inprinciple,thepaymentofsocialsecurityinotherplaceswillnotbeaccepted(exceptthatsomecentralunitspayinotherprovincesandcitiesduetonationalpolicies,whichshallbeprovidedwithcleardocumentbasis).(2.)theindividualincometaxshallbepaidbytheheadofficeinotherplaces,andthecontractandsocialsecurityshallbepaidbytheShanghaiBranch(ifanewemployeereceivesinductiontraininginaforeignheadoffice,theheadofficewillpaysalary,withholdindividualincometax,anddistributeittoeachbranchafterthetrainingiscompleted),ifitisclearlystipulatedintheheadofficedocumentsandapprovedbythefiling(inprinciple,thetrainingattheheadquartersshallnotexceed6months),theindividualincometaxwillbeacceptedafteritistransferredbacktoShanghaiandmeetsthecorrespondingconditions.
答:(一)社保繳納在外地的原則上不予受理(部分中央單位因國家政策原因繳在外省市的除外,需有明確文件依據(jù))。(二)個稅由外地總公司繳納,合同與社保均為上海分公司(如新員工入職后在外地總公司入職培訓,由總公司發(fā)薪、代扣個稅,培訓結(jié)束后再分配給各分公司等情況),有總公司文件明確規(guī)定并經(jīng)備案同意的(原則上總部培訓不超過6個月),個稅轉(zhuǎn)回上海符合相應條件后予以受理。
2.Howtodefine"workingdirectlyinShanghai"inthedocument?
2.文件中"直接來上海工作"如何界定?
A:Inprinciple,afterreturninghome,youshouldnotsigncontractsorpaysocialsecurityorindividualincometaxinotherprovincesandcities.Ifitisverifiedthattherearerecordsofpayingsocialsecurityorindividualincometaxinotherprovincesandcities,itisgenerallynotregardedasworkinginShanghaidirectlyafterreturninghome.
答:原則上回國后不應在外省市簽訂合同、繳納社?;騻€稅,如查實在外省市有繳納社?;騻€稅記錄的,一般不視作回國后直接來上海工作。
3.Howtodefine"thecumulativeunemployedtimedoesnotexceed2years"inthedocument?
文件中"累計待業(yè)時間不超過2年"如何界定?
A:Inprinciple,thosewhocannotprovidelaborcontract,socialsecurityandindividualincometaxrecordsafterreturninghomeshallbeincludedintheunemploymentperiod.Ifthesocialsecurityorindividualincometaxisnotpaidduetothereasonoftheformercompany,andthesocialsecurityorindividualincometaxispaidlater,thecompanyshallexplainthesituationandcanbemutuallyconfirmedwiththepayrollrecords,etc.,itshallnotbeincludedintheunemploymentperiod.
答:原則上回國后無法提供勞動合同、社保和個稅記錄的,計入待業(yè)期。若因前單位原因漏繳社保或個稅,后補繳社?;騻€稅,單位說明情況且可以和工資發(fā)放記錄等相互證實的,不計入待業(yè)期。
4.Canentrepreneursdeclareaccordingtotheconditionsofemployees?
4.創(chuàng)業(yè)人員能按照就業(yè)人員的條件申報么?
A:Theapplicantshalltruthfullydeclareinaccordancewiththeirownconditions.Entrepreneurscannotdeclareintheiremploymentstatus.Inthereview,attentionshallbepaidtothesubstantivereview,focusingontheemploymentcreationandtaxcontributionoftheenterprise.Theemployeesofastart-upenterprisedonotincludetheentrepreneursthemselves.
答:申請人應如實按照自身條件進行申報,創(chuàng)業(yè)人員不能以就業(yè)身份申報,審查中注重實質(zhì)審查,重點考察企業(yè)創(chuàng)造就業(yè)崗位和納稅貢獻情況。創(chuàng)業(yè)企業(yè)的員工不包括創(chuàng)業(yè)人員本人。
5.Whataretherequirementsforoverseasstudytime?
5.對國(境)外學習時間有什么要求?
A:Studyingabroadandbeingavisitingscholarformorethanoneyearmeansthatthecumulativetimeforreturninghomeshallbe365days;thecumulativetimeforotherdegreeholderstostudyabroadshallnotbelessthan180days.
答:在國(境)外進修、做訪問學者滿1年以上,是指扣除回國時間累計需滿足365天;其他獲得學位人員累計在外學習時間不應少于180天。
6.Whataretherequirementsforoverseasacademicdegrees?
6.國(境)外學歷學位有什么要求?
A:Iftheapplicationconditionsaretoobtainabachelor'sdegreeorbachelor'sdegreeinaforeignuniversityorabachelor'sdegreeormaster'sdegreeinaforeignuniversity,thecorrespondingacademicdegreeshall,inprinciple,beobtainedthroughfull-timestudyabroad(graduatesofthenatureofSinoforeigncooperationinrunningschoolsandjointtrainingshallbeimplementedinaccordancewiththerelevantprovisionsoftheimplementationrules).
答:如果以在國(境)外高校獲得本科學歷、學士學位或以在國(境)外高校獲得本科學歷、學士學位和碩士研究生學歷學位為申報條件的,則相應學歷學位原則上應是全程全日制在外學習獲得(中外合作辦學、聯(lián)合培養(yǎng)等性質(zhì)畢業(yè)生按實施細則有關規(guī)定執(zhí)行)。
7.Thedocumentrequiresthattheregisteredcapitaloftheenterpriseis1millionyuanormore.Howtoidentifyforeigncurrency?
7.文件要求企業(yè)注冊資金在100萬元人民幣及以上,外幣的話如何認定?
A:Iftheregisteredcapitalisforeigncurrency,itshallbeconvertedintoRMBaccordingtotheexchangerateonthedateofestablishment,whichshallexceedRMB1million.
答:如注冊資金是外幣,按成立日期當天的牌價換算成人民幣,需超過100萬人民幣。
8.IhaveobtainedacollegedegreeabroadandcurrentlyworkinShanghai.CanIapplyforShanghaiHukouasanoverseasstudent?
8.我在國外獲得??茖W歷,目前在上海工作,是否可作為留學人員申辦上海戶口?
A:No.Accordingtothedefinitionofoverseasstudents,theymustbethosewhohaveobtainedabachelor'sdegreeoraboveabroad
答:不行。按留學人員定義,必須是在國外獲大學本科學歷、學士學位(含)以上的人員。
Commonerrorexamples
常見錯誤示例
1.Commonerrors:thereturndateofreturnedstudentsiswrong.
1、常見錯誤:留學歸國人員回國日期錯誤。
Correctpractice:thedateofreturninghomeafterstudyingabroadshallbesubjecttotheentry-exitrecords.Generally,itisthetimeofreturninghomeaftergraduationorstudy.Forthosewhoworkabroadaftergraduation,theentrytimeafterworkcanbethedateofreturninghomeafterstudyingabroad.
正確做法:留學回國日期以出入境記錄為準,一般為畢業(yè)或?qū)W業(yè)結(jié)束后的回國時間,如畢業(yè)后在境外工作的,可以工作結(jié)束后的入境時間為留學回國日期。
2.Commonerror:thestartingandendingtimeofthevalidityperiodofthelaborcontractisnotfilledinregularly.
2、常見錯誤:勞動合同有效期起止時間填寫不規(guī)范。
Correctpractice:thestartingtimeofthecontractshallbefilledinfromthetimeofthefirstcontractofthecurrentunit;Thecontractterminationtimeshallbenolessthan6monthsfromthepre-trialtime;Afterthepreliminaryreviewispassed,theremainingvaliditytimeofthecontractmustbemorethan6monthswhenthematerialsaresubmittedtothesite;Theprobationperiodisnotwithinthescopeofacceptance.
正確做法:合同起始時間從入職現(xiàn)單位首份合同時間開始填寫;合同終止時間須距預審時間不少于6個月;預審通過后,至現(xiàn)場遞交材料時,合同剩余有效時間須大于6個月;試用期不在受理范圍內(nèi)。