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工资一样,为啥交的个税不同?
蓝色柳林财税室· 2025-10-09 01:35
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]
@外籍个人,个人所得税政策指南请收好!(基础知识篇)
蓝色柳林财税室· 2025-09-06 00:56
欢迎扫描下方二维码关注: 一、外籍个人身份判定 ▷) 居民个人 区 在中国境内有住所 或 > 非居民个人 二、非居民与居民身份的转换 外籍无住所个人在一个纳税年度内首次申报时,应当根据 合同约定等情况预计一个纳税年度内境内居住天数以及在税收 协定规定的期间内境内停留天数,按照预计情况计算缴纳税 款。实际情况与预计情况不符的,分别按照以下规定处理 : EELFIEF 区 在中国境内无住所又不居住 或 区 无住所而一个纳税年度内境内居住累计不满183天 纳税范围:仅从中国境内取得的所得需缴纳个人所得税 ◆ 年度内税款扣缴方式不变 ◆ 年度终了后按居民个人汇算清缴 ◆ 当年离境目预计年度内不再入境,可选择离 境前办理汇算清缴 (二)预先判定为居民个人→后转为非居民个人 ○不符合居民个人条件之日起至年度终了 15天内向主管税务机关报告 按非居民个人重新计算应纳税额,申报补 缴税款,不加收税收滞纳金 > 需要退税的,按规定办理 (三)预计居住天数≠实际居住天数 情况一:预计一个纳税年度境内居住天数累计不超过90天, 但实际累计居住天数超过90天的 情况二:预计在税收协定规定的期间内境内停留天数不超 过183天,但实际停 ...
个税汇算期已过,我一直不申报可以吗?
蓝色柳林财税室· 2025-08-30 07:36
Group 1 - The article emphasizes the obligation of taxpayers to complete the annual tax settlement and payment if their pre-paid tax amount is less than the actual tax amount due, and they do not meet the exemption criteria for additional tax payment [3] - Taxpayers who fail to declare or underpay their taxes after the settlement period will face legal consequences, including being ordered to correct their filings, tax collection, and penalties for late payment, which may also affect their tax credit [3] - Taxpayers can apply for a tax refund for overpaid taxes within three years from the date of tax settlement, but applications for refunds for the 2021 tax year and earlier will no longer be accepted after July 1, 2025 [3][5] Group 2 - The article provides guidance on how to handle overlapping rental periods when filing for special additional deductions, advising taxpayers to avoid date overlaps and to report new rental information if they have previously submitted housing rental information [9][10]
房屋租赁要交哪些税费?
蓝色柳林财税室· 2025-08-30 07:36
Taxation Overview - The article discusses various tax rates applicable to individuals and businesses in the context of property rental income, including personal income tax, property tax, and urban maintenance and construction tax [3][4]. Personal Income Tax - Rental income from individuals subletting properties is subject to personal income tax, calculated under "property rental income" at a reduced rate of 10% for individuals renting out residential properties. For non-residential properties, the tax rate is 20% [3]. - Deductions for property rental income include taxes paid to the landlord, rent paid, and actual expenses incurred by the taxpayer, with specific deduction standards based on income levels [3]. Property Tax - Property tax is based on rental income, with a standard rate of 12%. For individuals renting out residential properties, a lower rate of 4% applies. From January 1, 2023, to December 31, 2027, property tax is halved [3]. Business Rental Tax - Businesses renting out properties can choose between simplified and general taxation methods, with rates of 5% and 9% respectively. For housing rented to individuals, a reduced rate of 1.5% applies under the simplified method [3].
山西:员工自行采集专项附加扣除信息后,自然人电子税务局(扣缴端)无法下载更新,怎么办?操作步骤
蓝色柳林财税室· 2025-08-18 00:28
Core Viewpoint - The article provides guidance on how employees can correctly submit their special additional deduction information through the personal income tax APP, emphasizing the importance of selecting the correct declaration method to ensure successful updates in the tax system [2][8]. Group 1: Special Additional Deductions - Employees must select "declare through the withholding agent" when submitting special additional deduction information to ensure it is processed correctly [2][8]. - The article outlines the steps for employees to modify their declaration method if they initially selected the wrong option [7][8]. - Special additional deduction information must be submitted annually, covering various categories such as education, medical expenses, and housing [6][8]. Group 2: Tax Reporting Procedures - The article details the process for employees to access and modify their tax reporting information through the personal income tax APP [3][18]. - It highlights the importance of ensuring that the withholding agent is correctly specified to facilitate accurate tax deductions [10][8]. - Employees are reminded to verify their deduction records and make necessary updates to avoid discrepancies in their tax filings [4][6].
新华社快讯:2024年个税汇算中享受专项附加扣除的人数达1.19亿人,近3000亿元
Xin Hua Wang· 2025-08-12 05:40
【纠错】 【责任编辑:焦鹏】 新华社快讯:国家税务总局局长胡静林7月28日在国新办举行的"高质量完成'十四五'规划"系列主题新 闻发布会上介绍,2024年个税汇算中享受专项附加扣除的人数达1.19亿人,较2020年初次汇算增长 55%,减税金额增长156.5%,由2020年的1160亿元增加到今年近3000亿元。 ...
【涨知识】为什么我和同事工资一样,要交的个税却不同?
蓝色柳林财税室· 2025-07-30 09:35
Core Viewpoint - The article discusses the various factors that can lead to differences in individual income tax payments among employees with the same salary, emphasizing the importance of understanding personal tax deductions and calculations [1]. Group 1: Deduction Factors - Different deduction amounts may apply based on the individual's employment duration and the information provided to the finance department regarding deduction options [2][3]. - Special deductions, such as social insurance and housing fund contributions, can vary based on the employee's average income from the previous year versus their current month's income [5]. - Additional deductions, including those for charitable donations, can also affect the taxable income, with specific limits on the deductible amounts [7]. Group 2: Tax Rate Structure - The cumulative income for the year influences the applicable tax rate, which ranges from 3% to 45% based on the total taxable income [9]. - As the cumulative income increases, the corresponding tax rate also rises, leading to variations in the final tax amount owed [10]. Group 3: Tax Calculation Tools - Employees can utilize the personal income tax app to review their income tax details, including monthly income and tax calculations, which can help clarify discrepancies in tax payments [10].
超1亿人申请退税1300亿元
第一财经· 2025-07-28 07:16
Core Viewpoint - The article discusses the recent data released by the State Taxation Administration regarding personal income tax (PIT) in China, highlighting the effects of the new PIT system on tax refunds and the distribution of tax burdens among different income groups [2][4]. Summary by Sections PIT Refunds and Payments - Over 100 million taxpayers applied for refunds totaling more than 130 billion yuan, while over 7 million taxpayers declared additional payments amounting to approximately 48 billion yuan in the recent PIT settlement [2]. - The average refund amount for 2024 is around 1,300 yuan, significantly higher than the average refund of 582 yuan in 2019 and 2020, attributed to increased special deductions [2][4]. Income Distribution and Tax Burden - The top 10% of earners contribute about 90% of the total PIT, while individuals earning below 120,000 yuan annually are generally exempt from PIT [2][3]. - Among taxpayers, those earning over 1 million yuan represent about 1% of the total but account for over 50% of the total PIT collected [3]. Tax Deductions and Exemptions - The relatively low tax burden on middle and low-income groups is due to a comprehensive deduction system, including basic deductions and various special deductions covering significant living expenses [4]. - The basic deduction threshold is set at 60,000 yuan annually, which is about 62.7% of China's per capita GDP for 2024, higher than the typical 40% in developed countries [4]. Policy Measures and Compliance - The government has implemented various PIT relief measures, including the continuation of policies for one-time bonuses and exemptions for small tax payments, resulting in a total tax reduction of 580 billion yuan [5]. - The tax authorities have intensified efforts to combat tax evasion, particularly among high-income individuals, with over 360 cases of tax evasion involving online influencers and entertainers since 2021, recovering over 3 billion yuan in unpaid taxes [5].
第一个月工资到账了,如何查询纳税明细?
蓝色柳林财税室· 2025-07-22 15:05
Core Viewpoint - The article provides a comprehensive guide on how to calculate and query individual income tax (IIT) for new employees, emphasizing the importance of understanding tax deductions and the role of employers in withholding taxes. Group 1: Understanding Individual Income Tax - Individual income tax is calculated based on various income sources including salary, bonuses, and allowances as defined by the Personal Income Tax Law [4] - New employees are required to report their tax information, but the employer is responsible for withholding and paying the tax [6] Group 2: Tax Calculation Methodology - The formula for calculating the taxable income includes cumulative income, exempt income, deductions, and special deductions [8] - The withholding tax rates vary based on cumulative taxable income, with a progressive tax rate structure ranging from 3% to 45% [8] Group 3: Deductions and Exemptions - Each individual is entitled to a basic deduction of 5,000 yuan per month, which totals 60,000 yuan annually [12] - Special deductions include social insurance contributions and housing fund payments [13] - Additional special deductions cover expenses for childcare, education, medical expenses, housing loans, and elder support [14] Group 4: Querying Tax Information - Taxpayers can check their tax details through the personal income tax app, which provides information on income, tax amounts, and deductions [17] - It is crucial to verify that the reported income matches actual earnings to avoid discrepancies [20][21]
【毕业第一课】人生第一份工资需要缴税吗?
蓝色柳林财税室· 2025-07-22 00:38
Core Viewpoint - The article serves as a guide for individuals to understand personal income tax calculation and inquiry processes, particularly for new graduates entering the workforce. Summary by Sections Personal Income Tax Definition - Personal income tax is levied on wages, salaries, bonuses, year-end bonuses, labor dividends, allowances, subsidies, and other income related to employment or service [2]. Tax Payment Responsibility - Individuals do not need to pay personal income tax directly; the employer acts as the withholding agent, responsible for pre-collecting and remitting the tax [3]. Tax Calculation Method - The tax is calculated using the cumulative withholding method, with the formula for taxable income and tax amount clearly outlined [4]. Key Components of Tax Calculation - **Cumulative Deduction Amount**: Calculated as 5000 yuan/month multiplied by the number of months employed [6]. - **Cumulative Special Deductions**: Includes social insurance contributions and housing fund payments [6]. - **Cumulative Additional Deductions**: Covers expenses for child education, continuing education, major medical expenses, housing loan interest, housing rent, elderly care, and childcare for children under three [8]. - **Other Deductions**: Includes contributions to enterprise annuities, occupational annuities, and other deductible items as per state regulations [9]. Tax Withholding Rate Table - A detailed table outlines the withholding rates based on cumulative taxable income, ranging from 3% for income up to 36,000 yuan to 45% for income exceeding 960,000 yuan [10]. Example Calculation - An example illustrates how tax withholding changes with cumulative income, highlighting the impact of different withholding rates as income increases [11]. Tax Inquiry Process - Individuals can check their income tax details through the personal income tax app, which provides a clear path for accessing tax information [13]. Information Available for Inquiry - The app allows users to view comprehensive income and tax details, including basic information about the withholding agent, deduction details, and tax calculation breakdowns [14]. Common Questions - Clarifications are provided regarding discrepancies between reported income and take-home pay, as well as the difference between pre-withheld tax amounts and actual tax liabilities at year-end [20].