The new tax law reduces Ji'nan taxpayers by 270 thousand
tax starting point according to Xinhua News Agency: 2000 yuan to 3500 yuan
National taxpayer: 84 million to 24 million
times August 31st news (reporter Dong Li) September 1st, new revision The "personal income tax law" has been formally implemented, and the deduction standard for wages and salaries will be raised from 2000 yuan per month to 3500 yuan. This means that from September 1st, the monthly average tax rate in Ji'nan will fall from 490 thousand people to about 220 thousand, and about 270 thousand of the taxpayers have a "zero tax".
according to the introduction, the contents of this personal income tax law and its implementation regulations have the following aspects: income from wages, income from production and operation of individual industrial and commercial households, and the reduction of standard from 2000 yuan per month to 3500 yuan for the contracted and renting management of enterprises and institutions; the income tax rate table of wages is from The 9 level is reduced to 7.
pay personal income tax according to new standard, pay income, and remove the "three dangerous one" fee paid by taxpayers, and then deduct 3500 yuan according to the new reduction cost standard. "Three risks and one gold" refers to basic old-age insurance premiums, basic medical insurance premiums, unemployment insurance premiums and housing provident funds.
there is public concern. If the salary in August is not released in September, what standard should be paid? According to Ji'nan city land tax related people, in the time point of execution, it refers to the actual wages obtained in September 1st, that is, the deduction of standards and tax rates depends on the time of wage income, not the time of paid income. If the wage in August is issued in September, it will also be paid in accordance with the new standard.
in addition, the revised individual income tax law and its implementation regulations also adjust the tax rate level applicable to the income of the individual business and business households and the income of the contracted and renting operations of the enterprises and institutions. The time limit for declaring and paying taxes is also extended from 7 days to 15 days.
6000 yuan monthly, 330 yuan
September 1st, the newly revised "personal income tax law" is formally implemented, which means that about 60 million of the working class will leave the individual tax temporarily.
according to the previous introduction by the Ministry of finance, the wage and salary reduction standards have been improved, and the payer's tax surface will be reduced from about 28% to about 7.7%, and the number of taxpayers is reduced from about 84 million to about 24 million, that is to say, 60 million people do not have to pay the individual tax. .
Gao Ping, an associate professor of Taxation College of Central University of Finance and Economics, said: "after the elimination of" three dangerous gold ", such as the monthly salary of Ms. Liu is 3300 yuan, after the implementation of the new tax law, the payroll part of the month will not be paid a tax, 105 yuan per month, less than 1260 yuan for the whole year. "Again, for example, after the elimination of" three dangerous gold ", Wang's monthly salary of 6000 yuan, 475 yuan a month to pay a tax, after the implementation of the new tax law, a monthly tax of 145 yuan, less than 330 yuan a month, less than 3960 yuan in the year. Gao Ping said. (according to Xinhua News Agency)
[festive fee]
these income tax
according to the current tax law of our country, the festival fee is a project of salary and salary, and the total amount into the salary and salary items of the month is taken into account.
[welfare]
, according to the tax law of our country, the welfare fee belongs to the category of exemption, and what is the cost of the duty-free welfare?
[year-end award]
according to the regulations of the tax law, the welfare fee refers to the living allowance paid to the individual from the enterprises, institutions, state organs, social organizations and trade union funds in accordance with the relevant regulations of the state. These subsistence allowance refers to a certain difficulty for the normal life of the taxpayers or their families due to certain specific events or reasons, and their in-service units are subsidized by the state to pay the temporary living difficulties from the welfare or trade union funds. The annual award of
refers to the one-time bonus issued to the employees according to the comprehensive assessment of the annual economic benefits and the annual performance of the employees, such as the administrative organs and enterprises and institutions.
in 2005, the State Administration of Taxation (State Administration of Taxation) adjusted the tax measures of a one-time bonus for the whole year. It clearly stipulates that the taxpayers get a one-off bonus for the whole year. 12, determine the applicable tax rate and quick deduction according to its quotient, and then calculate the tax payable according to the established tax rate and the quick deduction. 銆�