Group 1 - The article discusses the personal income tax rates in China, detailing the tax brackets and corresponding rates for annual taxable income [4] - It outlines the special deductions available to residents, including social insurance contributions and housing fund payments [4] - Additional special deductions are mentioned, such as those for childcare, education, and elder support, which can further reduce taxable income [5] Group 2 - New graduates are eligible for a basic deduction of 60,000 yuan, applicable to their annual taxable income, regardless of their employment duration [6] - The article explains that for new employees, the deduction can be calculated based on the number of months worked, allowing for a prorated deduction [7]
2025年7月新入职应届毕业生，办理个税年度汇算时，如何扣除？
蓝色柳林财税室·2026-03-04 08:38