Group 1 - The article discusses the differences in special deductions for old and new employees, highlighting that old employees' deduction base is based on the previous year's average monthly income, while new employees' base is their actual income for the current month [2] - It explains the various types of special additional deductions available, including those for children's education, continuing education, major medical expenses, housing loan interest or rent, elderly care, and childcare for children under three [2] - Other deductions mentioned include contributions to enterprise annuities, occupational annuities, commercial health insurance, personal pensions, and eligible charitable donations [2] Group 2 - The article outlines the cumulative income differences for the current year, noting that as cumulative income increases, the taxable income also rises, which may affect the applicable withholding rate [2] - It provides a detailed breakdown of the personal income tax rates applicable to comprehensive income, including various income brackets and corresponding withholding rates [2]
工资一样,为啥交的个税不同?
蓝色柳林财税室·2025-10-09 01:35