速看！这些新规11月实施，与你我有关，涉及个体工商户、电子烟等。
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90%;vertical-align: top;flex: 0 0 auto;height: auto;box-shadow: rgb(0, 0, 0) 0px 0px 0px;padding: 0px 10px;background-color: rgb(255, 255, 255);border-width: 0px;align-self: flex-start;box-sizing: border-box;"><section style="display: flex;flex-flow: row nowrap;margin: 10px 0%;justify-content: center;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;vertical-align: top;width: 40px;border-width: 0px;box-shadow: rgb(0, 0, 0) 0px 0px 0px;height: auto;flex: 0 0 auto;align-self: flex-start;box-sizing: border-box;"><section style="margin: -1px 0% 0px;box-sizing: border-box;" powered-by="xiumi.us"></section></section></section></section></section></section></section><section style="text-align: center;justify-content: center;display: flex;flex-flow: row nowrap;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 90%;vertical-align: top;box-shadow: rgb(215, 174, 133) 0px 0px 4px;background-color: rgb(255, 255, 255);flex: 0 0 auto;height: auto;border-width: 0px;border-radius: 10px;border-style: solid;border-color: rgb(0, 51, 102);overflow: hidden;align-self: flex-start;box-sizing: border-box;"><section style="text-align: left;justify-content: flex-start;margin: 0px 0%;display: flex;flex-flow: row nowrap;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: auto;vertical-align: top;min-width: 10%;max-width: 100%;flex: 0 0 auto;height: auto;background-color: rgb(36, 81, 136);border-width: 0px;border-radius: 10px 0px 20px;border-style: none;border-color: rgb(62, 62, 62);overflow: hidden;padding: 0px;align-self: flex-start;box-sizing: border-box;"><section style="font-size: 18px;color: rgb(255, 255, 255);letter-spacing: 0px;line-height: 2;padding: 0px 15px;box-sizing: border-box;" powered-by="xiumi.us"><p style="margin: 0px;padding: 0px;box-sizing: border-box;"><strong style="box-sizing: border-box;"><span style="letter-spacing: 0px;box-sizing: border-box;">促进个体工商户发展条例：不得诱导、强迫劳动者登记注册</span></strong></p></section></section></section><section style="margin: 10px 0% 0px;box-sizing: border-box;" powered-by="xiumi.us"><section style="font-size: 15px;color: rgb(36, 81, 136);text-align: justify;padding: 0px 15px;letter-spacing: 1px;box-sizing: border-box;"><p style="white-space: normal;margin: 0px;padding: 0px;box-sizing: border-box;">日前，国务院聚焦当前个体工商户发展中面临的突出困难，作出有针对性的制度安排：《促进个体工商户发展条例》自2022年11月1日起施行。</p><p style="white-space: normal;margin: 0px;padding: 0px;box-sizing: border-box;">新《条例》涵盖了违反规定对个体工商户进行收费、摊派的各种形式，主体也由“任何部门和单位”扩展到“任何单位和个人”。</p><p style="white-space: normal;margin: 0px;padding: 0px;box-sizing: border-box;">针对个别领域出现的要求劳动者登记为个体工商户，以逃避雇主责任的现象，新《条例》专门规定，任何单位和个人不得诱导、强迫劳动者登记注册为个体工商户，有效保障劳动者合法权益。</p></section></section><section style="text-align: justify;box-sizing: border-box;" powered-by="xiumi.us"><p style="white-space: normal;margin: 0px;padding: 0px;box-sizing: border-box;"><br style="box-sizing: 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powered-by="xiumi.us"><section style="display: inline-block;width: auto;vertical-align: top;min-width: 10%;max-width: 100%;flex: 0 0 auto;height: auto;background-color: rgb(36, 81, 136);border-width: 0px;border-radius: 10px 0px 20px;border-style: none;border-color: rgb(62, 62, 62);overflow: hidden;align-self: flex-start;box-sizing: border-box;"><section style="font-size: 18px;color: rgb(255, 255, 255);text-align: center;letter-spacing: 0px;line-height: 2;padding: 0px 15px;box-sizing: border-box;" powered-by="xiumi.us"><p style="text-align: left;margin: 0px;padding: 0px;box-sizing: border-box;"><strong style="letter-spacing: 0px;box-sizing: border-box;">电子烟纳入消费税征收范围：在烟税目下增设电子烟子目</strong><br style="box-sizing: border-box;"/></p></section></section></section><section style="margin: 10px 0% 0px;box-sizing: border-box;" powered-by="xiumi.us"><section style="font-size: 14px;color: rgb(160, 160, 160);text-align: justify;letter-spacing: 1px;padding: 0px 15px;box-sizing: border-box;"><p style="white-space: normal;margin: 0px;padding: 0px;box-sizing: border-box;"><span style="font-size: 15px;color: rgb(36, 81, 136);box-sizing: border-box;">10月26日，财政部、海关总署、税务总局发布公告称，为完善消费税制度，维护税制公平统一，更好发挥消费税引导健康消费的作用，自2022年11月1日起，将电子烟纳入消费税征收范围，在烟税目下增设电子烟子目。</span></p><p style="white-space: normal;margin: 0px;padding: 0px;box-sizing: border-box;"><span style="font-size: 15px;color: rgb(36, 81, 136);box-sizing: border-box;">公告明确，在中华人民共和国境内生产（进口）、批发电子烟的单位和个人为消费税纳税人。电子烟实行从价定率的办法计算纳税。生产（进口）环节的税率为36%，批发环节的税率为11%。</span></p></section></section><section style="margin: 10px 0% 0px;box-sizing: border-box;" powered-by="xiumi.us"><section style="font-size: 14px;color: rgb(160, 160, 160);text-align: justify;padding: 0px 15px;box-sizing: border-box;"><p style="white-space: normal;margin: 0px;padding: 0px;box-sizing: border-box;"><br style="box-sizing: border-box;"/></p></section></section></section></section><p style="white-space: normal;margin: 0px;padding: 0px;box-sizing: border-box;" 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15px;box-sizing: border-box;" powered-by="xiumi.us"><p style="margin: 0px;padding: 0px;box-sizing: border-box;"><strong style="box-sizing: border-box;">药品召回管理新办法：优化调查评估和召回实施程序</strong><strong style="letter-spacing: 0px;box-sizing: border-box;"></strong></p></section></section></section><section style="margin: 10px 0% 0px;box-sizing: border-box;" powered-by="xiumi.us"><section style="font-size: 15px;color: rgb(36, 81, 136);text-align: justify;letter-spacing: 1px;padding: 0px 15px;box-sizing: border-box;"><p style="white-space: normal;margin: 0px;padding: 0px;box-sizing: border-box;">国家药监局发布新修订的《药品召回管理办法》，自2022年11月1日起施行。</p><p style="white-space: normal;margin: 0px;padding: 0px;box-sizing: border-box;">新《办法》围绕及时控制质量问题或者其他安全隐患，优化调查评估和召回实施程序，科学完善召回药品处理措施，压实药品上市许可持有人责任，从而督促持有人主动将可能的药品安全隐患消除在萌芽或初起阶段，更好地保障公众用药安全。</p></section></section><section style="margin: 10px 0% 0px;box-sizing: border-box;" powered-by="xiumi.us"><section style="font-size: 14px;color: rgb(160, 160, 160);text-align: justify;padding: 0px 15px;box-sizing: border-box;"><p style="white-space: normal;margin: 0px;padding: 0px;box-sizing: border-box;"><br style="box-sizing: border-box;"/></p></section></section></section></section><p style="white-space: normal;margin: 0px;padding: 0px;box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"/></p><section style="text-align: center;justify-content: center;display: flex;flex-flow: row nowrap;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 90%;vertical-align: top;box-shadow: rgb(215, 174, 133) 0px 0px 4px inset;background-color: rgb(255, 255, 255);flex: 0 0 auto;height: auto;border-width: 0px;border-radius: 10px;border-style: solid;border-color: rgb(62, 62, 62);overflow: hidden;align-self: flex-start;box-sizing: border-box;"><section style="text-align: left;justify-content: flex-start;margin: 1px 0% 0px;transform: translate3d(1px, 0px, 0px);-webkit-transform: translate3d(1px, 0px, 0px);-moz-transform: translate3d(1px, 0px, 0px);-o-transform: translate3d(1px, 0px, 0px);display: flex;flex-flow: row nowrap;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: auto;vertical-align: top;min-width: 10%;max-width: 100%;flex: 0 0 auto;height: auto;background-color: rgb(36, 81, 136);border-width: 0px;border-radius: 10px 0px 20px;border-style: none;border-color: rgb(62, 62, 62);overflow: hidden;align-self: flex-start;box-sizing: border-box;"><section style="font-size: 18px;color: rgb(255, 255, 255);letter-spacing: 0px;line-height: 2;padding: 0px 15px;box-sizing: border-box;" powered-by="xiumi.us"><p style="margin: 0px;padding: 0px;box-sizing: border-box;"><strong style="box-sizing: border-box;">药品电子注册证发放：与纸质注册证具有同等法律效力</strong><strong style="letter-spacing: 0px;box-sizing: border-box;"></strong></p></section></section></section><section style="margin: 10px 0% 0px;box-sizing: border-box;" powered-by="xiumi.us"><section style="font-size: 15px;color: rgb(36, 81, 136);text-align: justify;letter-spacing: 1px;padding: 0px 15px;box-sizing: border-box;"><p style="white-space: normal;margin: 0px;padding: 0px;box-sizing: border-box;">今年10月，国家药监局发布《关于发放药品电子注册证的公告》。公告指出，自2022年11月1日起，发放药品电子注册证，为企业提供更加高效便捷的政务服务。</p><p style="white-space: normal;margin: 0px;padding: 0px;box-sizing: border-box;">《公告》显示，药品电子注册证发放范围为自11月1日起，由国家药监局批准的药物临床试验、药品上市许可、药品再注册、药品补充申请、中药品种保护、进口药材、化学原料药等证书以及药物非临床研究质量管理规范认证证书。药品电子注册证与纸质注册证具有同等法律效力。电子证照具有即时送达、短信提醒、证照授权、扫码查询、在线验证、全网共享等功能。</p></section></section><section style="margin: 10px 0% 0px;box-sizing: border-box;" powered-by="xiumi.us"><section style="font-size: 14px;color: rgb(160, 160, 160);text-align: justify;padding: 0px 15px;box-sizing: border-box;"><p style="white-space: normal;margin: 0px;padding: 0px;box-sizing: border-box;"><br style="box-sizing: border-box;"/></p></section></section></section></section><p style="white-space: normal;margin: 0px;padding: 0px;box-sizing: border-box;" 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auto;background-color: rgb(36, 81, 136);border-width: 0px;border-radius: 10px 0px 20px;border-style: none;border-color: rgb(62, 62, 62);overflow: hidden;align-self: flex-start;box-sizing: border-box;"><section style="font-size: 18px;color: rgb(255, 255, 255);letter-spacing: 0px;line-height: 2;padding: 0px 15px;box-sizing: border-box;" powered-by="xiumi.us"><p style="margin: 0px;padding: 0px;box-sizing: border-box;"><strong style="box-sizing: border-box;">加大审计重点领域关注力度</strong><strong style="letter-spacing: 0px;box-sizing: border-box;"></strong></p></section></section></section><section style="margin: 10px 0% 0px;box-sizing: border-box;" powered-by="xiumi.us"><section style="font-size: 15px;color: rgb(36, 81, 136);text-align: justify;letter-spacing: 1px;padding: 0px 15px;box-sizing: border-box;"><p style="white-space: normal;margin: 0px;padding: 0px;box-sizing: border-box;">今年10月，国家药监局发布《关于发放药品 财政部《关于加大审计重点领域关注力度 控制审计风险 进一步有效识别财务舞弊的通知》自2022年11月1日起施行。会计师事务所要查找自身在审计环节中存在的突出问题与薄弱环节，及时有效识别、评价和应对其对执业质量的不利影响，相应完善自身审计程序。注册会计师要严格执行审计准则，针对相应风险点强化审计程序、扩大抽查比例、增加审计证据，有效控制审计风险。财政部门、注册会计师协会在开展会计师事务所执业质量检查中，要对会计师事务所在重点领域是否贯彻风险导向审计理念、相关审计程序是否实施到位、获取的审计证据是否足以有效支持审计报告意见类型等列入重点关注范围。</p></section></section><section style="margin: 10px 0% 0px;box-sizing: border-box;" powered-by="xiumi.us"><section style="font-size: 14px;color: rgb(160, 160, 160);text-align: justify;padding: 0px 15px;box-sizing: border-box;"><p style="white-space: normal;margin: 0px;padding: 0px;box-sizing: border-box;"><br/></p></section></section></section></section></section><p style="display: none;"><mp-style-type data-value="0"></mp-style-type></p><p><br/></p><link rel="stylesheet" href="http://bbs.xishuw.com/source/plugin/wcn_editor/public/wcn_editor_fit.css?v133_spN" id="wcn_editor_css"/>
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