个人所得税

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官方回应:退休金无需缴纳个人所得税
21世纪经济报道· 2025-06-24 15:21
Group 1 - The core viewpoint of the article is that basic pensions received after retirement are exempt from individual income tax, while personal pensions, which are government-supported and market-operated, have specific tax benefits [1][2][3] - Basic pensions are defined as monthly payments received by retirees, which do not require individual income tax payments [1] - Personal pensions have an annual contribution limit of 12,000 yuan and allow for tax deductions from income during the contribution phase, with a tax rate of 3% applied when receiving the funds [1]
个人养老金投资收益部分需按3%纳税吗?人社部回应
证券时报· 2025-06-24 01:58
最新回应。 个人养老金投资收益部分需按3%纳税吗?人社部回应称,政策规定,个人养老金领取时,按照领取额的3%缴纳个人所得税,不区分本金和投资收益。 来源:人社部 责 编:李 丹 校 对:王 蔚 版权声明 证券时报各平台所有原创内容,未经书面授权,任何单位及个人不得转载。我社保留追 究相关 行 为主体法律责任的权利。 转载与合作可联系证券时报小助理,微信ID:SecuritiesTimes END 点击关键字可查看 潜望系列深度报道丨 股事会专栏 丨 投资小红书 丨 e公司调查 丨 时报会客厅 丨 十大明星私募访谈 丨 昨夜,油价暴跌!伊朗官员证实:接受停火方案 丨 重磅!特朗普:以色列和伊朗已同意全面停火 丨 深夜,美联储重磅! 丨 A股、港股,午后狂拉! 丨 伊朗拟关闭霍尔木兹海峡,外交部回应! 丨 直线拉 升,20%涨停!这一赛道,爆发! 丨 重磅!刚刚,饿了么、飞猪"会师"淘天! 丨 50%关税!美国宣布,今起加征! 丨 原油,开盘飙升! 丨 美国打击伊朗 核设施,外交部发声谴责! ...
5月个税增长12.3%,拆解个税收入增长之因
第一财经· 2025-06-23 05:32
Core Viewpoint - The growth of individual income tax (IIT) revenue has been a significant factor in narrowing the decline of national tax revenue in 2025, with a notable increase in personal income contributing to this trend [1][3]. Group 1: Individual Income Tax Revenue - In the first five months of 2025, individual income tax revenue reached 657.2 billion yuan, reflecting an 8.2% year-on-year increase, which is higher than the national tax revenue growth rate of -1.6% during the same period [1][4]. - The individual income tax revenue for May 2025 was 119.6 billion yuan, showing a 12.3% year-on-year growth [1]. - The growth in individual income tax is attributed to the steady increase in residents' income, with the average disposable income per capita in the first quarter of 2025 being 12,179 yuan, a nominal increase of 5.5% [2]. Group 2: Factors Influencing Growth - The increase in individual income tax revenue is linked to rising incomes, particularly in regions like Beijing, where tax revenue grew by 6.4% in the first four months of 2025 due to factors such as stock option exercises and year-end bonuses [3]. - High-income earners, particularly those with annual incomes exceeding 1 million yuan, contribute significantly to the overall individual income tax, accounting for over 50% of total tax revenue despite representing only 1% of taxpayers [3]. - The low base from the previous year also contributed to the growth in individual income tax revenue [3]. Group 3: Future Projections and Trends - The Ministry of Finance projects that individual income tax revenue for 2025 will reach approximately 1.57 trillion yuan, with an expected year-on-year growth of about 6.3% [7]. - The ongoing strengthening of tax administration is expected to have a positive impact on revenue collection, as evidenced by recent actions against tax evasion [5]. - The performance of the stock market and the activity in the second-hand housing market are also seen as contributing factors to the growth in individual income tax revenue [5].
“走出去人员”如何在Web端进行个税申报?操作步骤
蓝色柳林财税室· 2025-06-23 01:02
Core Viewpoint - The article discusses the process for individuals working abroad, referred to as "going out" personnel, to declare their income for tax purposes in accordance with Chinese tax laws [21][22]. Group 1: Definition and Eligibility - "Going out" personnel are defined as residents sent by domestic enterprises or organizations to work abroad, earning wages or remuneration, and are subject to personal income tax under the Personal Income Tax Law of the People's Republic of China [22]. Group 2: Declaration Process - Individuals can log into the Natural Person Electronic Tax Bureau via the web or the personal income tax app to handle their tax declaration [2][22]. - Before starting the declaration, individuals should check their special additional deductions for the relevant tax year to ensure they are correctly filled out [4][25]. - If applicable, individuals can add tax exemption items related to disabilities or other qualifying conditions [6][27]. Group 3: Steps for Tax Declaration - After preparation, individuals can access the annual settlement page for foreign income through the main menu [9][29]. - Upon entering the declaration, individuals must select the tax year and confirm their personal information [10][30]. - The system will pre-fill domestic withholding data, and individuals can then enter their foreign income [12][31]. - Individuals must confirm all tax deductions and taxable amounts before proceeding [14][33]. - If there are other income types such as business income or dividends, these should be filled in the corresponding sections [16][33]. - For any tax exemption items, individuals can modify and add these deductions as necessary [17][34]. Group 4: Final Submission - Individuals must upload required documentation, such as proof of tax payment from abroad, and complete the submission process by agreeing to the terms [18][35].
个税的蝴蝶效应——5月财政数据点评
一瑜中的· 2025-06-22 15:43
Core Viewpoint - The article emphasizes the significant growth of individual income tax (IIT) in May, which has outperformed other tax categories, indicating a potential positive trend amidst overall fiscal challenges [4][11]. Group 1: Individual Income Tax (IIT) Insights - In May, the IIT increased by 12.3% year-on-year, leading all tax categories, following a 9% increase in April [4][11]. - From January to May, IIT is the only major tax category showing positive growth at 8.2%, significantly above the annual budget target of 3.2% [4][11]. - The growth in IIT is attributed to wage increases and dividend income, with wages accounting for 65.5% and dividends for 13.3% of IIT [5][6]. Group 2: Sustainability of IIT Growth - The growth in IIT may continue due to delayed salary adjustments for civil servants and increased trading volume in dividend stocks [5][6]. - The potential release of pent-up consumption from delayed salary adjustments could sustain IIT growth into the latter half of 2024 [5][6]. Group 3: Impact on Incremental Policies - IIT's growth could offset the scale of incremental policy measures but may not change the direction of these policies [7][22]. - If IIT maintains its growth rate, it could exceed budget expectations by approximately 700 billion [7][22]. - Future incremental policies will be influenced by fiscal needs and economic demands, with key meetings scheduled for late July and August [8][9][10]. Group 4: Fiscal Data Analysis - In May, overall fiscal revenue showed a slight increase of 0.1%, with central government revenue maintaining a positive growth of 0.4% while local revenue turned negative at -0.1% [25][27]. - The manufacturing sector, particularly in computer and communication equipment, showed double-digit growth in tax revenue [27]. - Government fund income turned negative at -8.1% in May, primarily due to declining land sales revenue [41].
上海华培数能科技(集团)股份有限公司 2024年年度权益分派实施公告
Sou Hu Cai Jing· 2025-06-20 23:13
Core Points - The company announced a cash dividend distribution of 0.20 CNY per share, totaling 67,706,743.00 CNY based on a total share capital of 338,533,715 shares [3][6][9] - The dividend distribution plan was approved at the annual shareholders' meeting on May 15, 2025 [3][5] - The record date for shareholders to receive the dividend is August 26, 2025, with the last trading day being August 27, 2025 [1][4] Distribution Details - The cash dividend will be distributed to all shareholders registered with the China Securities Depository and Clearing Corporation Limited, Shanghai Branch, as of the close of trading on the record date [2][4] - For individual shareholders holding shares for over one year, the dividend is exempt from personal income tax, while those holding for less than one year will have tax implications based on their holding period [6][7] - Qualified Foreign Institutional Investors (QFII) will receive a net dividend of 0.18 CNY per share after a 10% withholding tax [7][8] Implementation Method - The dividends for unrestricted circulating shares will be distributed through the clearing system of the China Securities Depository and Clearing Corporation Limited [4][6] - Shareholders who have not completed designated trading will have their dividends held by the clearing company until the trading is completed [4][6] - The company will not withhold corporate income tax for other institutional investors, who will receive the gross dividend of 0.20 CNY per share [7][8]
税收名词——劳务报酬所得
蓝色柳林财税室· 2025-06-12 00:43
Core Viewpoint - The article discusses the definition, differences, and tax implications of labor remuneration income, emphasizing its distinction from salary and wages, as well as the calculation of tax obligations related to this income type [3][4][5]. Group 1: Definition and Differences - Labor remuneration income refers to earnings obtained by individuals from various independent services, including design, consulting, and performance, among others [2]. - The primary distinction between labor remuneration income and salary/wage income lies in the employment relationship; the former is earned independently, while the latter is derived from an employer-employee relationship [3]. Group 2: Tax Obligations - Taxpayers receiving labor remuneration income must report this income as part of their comprehensive income during the annual tax settlement period from March 1 to June 30 of the following year [4]. - The formula for calculating the tax refund or payment due involves several deductions from the total income, including a standard deduction of 60,000 yuan and other specific deductions [5]. - Labor remuneration income is calculated as the total income minus 20% of expenses, which is then used to determine the taxable income [5]. Group 3: Income Classification - Labor remuneration income, along with other types of income such as manuscript fees and royalties, is classified based on whether it is a one-time or continuous income, with specific guidelines on how to report these earnings [6].
退休后领取企业年金需要缴纳个人所得税吗?
蓝色柳林财税室· 2025-06-10 09:15
欢迎扫描下方二维码关注: 企业年金 是指企业及其职工 在依法 参加基本养老保险的基础上 自主建立的补充养老保险制度 如何缴费? 企业年金所需费用 由企业和职工个人共同缴纳 企业 缴费每年不超过本企业职工工资总额的 8% 。 企业和职工个人缴费合计 不超过本企业职工工资总额的 12% 。 具体所需费用 由企业和职工一方协商确定 职工个人缴费由企业 从职工个人工资中 代扣代缴 如何领取? 职工在 达到国家规定的退休年龄或者完全丧失劳动能力时 ,可以从本人企业年金个人账户中 按 月、分次或者一次性领取 企业年金,也可以将本人企业年金个人账户资金全部或者部分购买商业 养老保险产品,依据保险合同领取待遇并享受相应的继承权。 出国(境)定居人员 的企业年金个人账户资金,可以根据本人要求 一次性支付给本人 。 西 城 职工变动工作单位时, 新就业单位没有建立企业年金或者职业年金的 ,原企业年金个人账户可 以暂时由 原管理机构继续管理 ,也可以由法人受托机构发起的集合计划设置的 保留账户暂时管 理 ;原受托人是企业年金理事会的,由企业与职工协商选择 法人受托机构管理 。 职工 在达到国家规定的退休年龄或者完全丧失劳动能力、出 ...
12366热点问题解答——个人所得税热点问题住房贷款利息
蓝色柳林财税室· 2025-06-08 15:02
Core Viewpoint - The article discusses the eligibility for tax deductions on housing loan interest after transitioning from commercial loans to housing provident fund loans, emphasizing that taxpayers can continue to enjoy these deductions under certain conditions [2][3][4]. Group 1: Transition from Commercial Loans to Housing Provident Fund Loans - Taxpayers who switch from commercial loans to housing provident fund loans can continue to enjoy the housing loan interest tax deduction if the new loan meets the first-time home loan interest rate conditions [2]. - The process for claiming the deduction involves reporting the new loan contract number through the personal income tax APP [2]. Group 2: Loan Replacement and Tax Deductions - Taxpayers who replace existing loans with new loans under the policy for reducing existing first-home loan rates can still enjoy the housing loan interest tax deduction, as long as the property remains the same [3]. - It is important for taxpayers to update their loan contract number in the personal income tax APP to ensure they continue receiving the deduction [3]. Group 3: Eligibility for Tax Deductions on New Loans - Taxpayers who have not previously enjoyed the housing loan interest tax deduction can start receiving it once they begin repaying their loans at the first-home loan interest rate [4]. - Similar to previous cases, the reporting of loan information through the personal income tax APP is necessary to claim the deduction [4].
龙源电力: H股-2024年度股东大会通告
Zheng Quan Zhi Xing· 2025-05-27 11:24
Core Viewpoint - The announcement details the upcoming annual general meeting (AGM) of Longyuan Power Group Co., Ltd., scheduled for June 17, 2025, in Beijing, China, to discuss and approve various resolutions [1]. Group 1: Meeting Details - The AGM will take place on June 17, 2025, at 9:30 AM in Beijing [1]. - The meeting will address ordinary and special resolutions, including a general authorization for special resolutions [1][2]. Group 2: Shareholder Registration - H shares will be suspended for transfer registration from June 12, 2025, to June 17, 2025, to ensure eligibility for attending the AGM and voting [4]. - Shareholders must submit relevant documents for H share transfer by June 11, 2025, at 4:30 PM [4][6]. Group 3: Dividend Distribution - The company will suspend H share transfer registration from June 25, 2025, to June 30, 2025, to determine the list of shareholders eligible for the proposed final dividend for 2024 [5]. - To qualify for the dividend, documents must be submitted by June 24, 2025, at 4:30 PM [6]. Group 4: Taxation Information - The company is obligated to withhold corporate income tax at a rate of 10% for non-resident corporate shareholders receiving the 2024 final dividend [6][7]. - Individual shareholders from Hong Kong or Macau, or those from countries with a 10% tax treaty with China, will also have a 10% withholding tax applied [7][8].