每经记者｜张钟尹 每经编辑｜毕陆名 对于个税法草案的多项改革，社会公众的关注点聚焦在起征点、专项扣除等方面，比如起征点是否有提 升空间、最高边际税率45%能否调整、专项附加扣除还应该考虑哪些人群和项目等。对以上话题，《每 日经济新闻》（以下简称NBD）记者专访了如是金融研究院院长、首席经济学家管清友。 上周末，《个人所得税法修正案(草案)》（以下简称"草案"）向社会征求意见结束。中国人大网显示， 草案征集意见超过13万条。草案自公布以来的一个月期间，数场专家研讨会在各地举办，个税改革成为 社会各界热议的话题。 起征点应建动态调整机制 NBD：据当前草案，工资、薪金、劳务报酬等综合所得的基本减除费用标准提高到5000元/月（6万元/ 年）。目前的起征点是否有提升空间？您是如何判断的？ 管清友：起征点如果搞全国"一刀切"，就很难充分考虑到不同收入群体的情况。中国各地区、各行业、 各收入群体之间的收入差距较大，统一按5000元的起征点不够合理，也不符合促进公平的原则。 我个人认为草案拟订的起征点还是偏低，不利于维护中低收入人群的利益。从国际经验上来说，个税制 度对收入调节主要体现在减少中低收入群体的税负，维持较高的 ...

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欢迎扫描下方二维码关注： 供稿：绍兴市局 作者：王艺园 来源浙江税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 《财政部 税务总局关于车 辆购置税有关具体政策的公告》 (财政部 税务总局公告2019年 第71号) 第六条规定: 车辆购置税的纳税义务发 生时间以纳税人购置应税车辆 所取得的车辆相关凭证上注明 的时间为准。 Edglan 所谓购置当日,即纳税人购置应税车 辆所取得的车辆相关凭证上注明的时间。 71141号10 tion of the 1 2566 …) 您好! 这里是青岛12366纳税 缴费服务热线,请问有什么可 以帮您? 自然人电子税务局扣缴端专项 附加扣除的状态显示为"已冻 结",该状态会冻结哪些信息或 操作? 员工离职后，在个人所得税APP 端指定了新的扣缴义务人,且选 择变更原因为"因离职变更指定扣 缴义务人",系统则会将原单位的 专项附加扣除状态变更为"已冻 结"。该状 ...

欢迎扫描下方二维码关注： 用人单位缴纳的社保费是否可以扣除？ Q1 企业依照国务院有关主管部门或者省级人民政府规定的范围和标准为职工缴纳的基本养老保险费、基本医疗保险费、失业 保险费、工伤保险费、生育保险费等基本社会保险费和住房公积金， 准予扣除 。 企业为投资者或者职工支付的 补充养老保险费 、补充医疗保险费，在国务院财政、税务主管部门规定的范围和标准内， 准予扣除 。 A 政策依据 《中华人民共和国企业所得税法实施条例》 财产保险是否可以扣除？ Q2 企业参加财产保险，按照规定缴纳的保险费， 准予扣除 。 A 政策依据 《中华人民共和国企业所得税法实施条例》 企业购买保险既是对员工福利的保障、也是对自身资产的保护，面对种类繁多的企业保险费，企业所得税税前扣除也一直是 大家关注的焦点！申税小微整理了一些 保险费税前扣除 的问题，让我们一起来看看吧！ 责任保险是否可以扣除？ Q3 2018年度及以后年度企业所得税汇算清缴，企业参加雇主责任险、 公众责任险 等责任保险，按照规定缴纳的保险费， 准 予在企业所得税税前扣除 。 A 政策依据 《国家税务总局关于责任保险费企业所得税税前扣除有关问题的公告》（国家税务总 ...

Group 1 - The article discusses the tax implications for individuals changing jobs, emphasizing that the annual taxable income remains unaffected despite job changes [3] - It highlights the importance of updating the withholding unit for special additional deductions to avoid missing deductions after changing jobs [4] - The article provides a step-by-step guide on how to update employment information and special additional deductions in the personal income tax app [5][6] Group 2 - It explains that individual business owners can enjoy a reduced personal income tax rate without needing to file for record-keeping when prepaying and settling personal income tax [14] - The article outlines the eligibility criteria for individual business owners to benefit from the reduced tax rate, specifically those with annual taxable income not exceeding 2 million [20] - It details the calculation method for the tax reduction, indicating that the reduction applies to the portion of taxable income not exceeding 2 million [18]

Group 1 - The article discusses the tax deduction process for employees who fail to report special additional deductions in a timely manner, allowing them to claim deductions during the annual tax reconciliation from March 1 to June 30 of the following year [3] - For new employees, particularly recent graduates, the cumulative deduction for individual income tax is calculated based on the number of months worked, with a specific example showing a total deduction of 45,000 yuan for a September salary of 7,000 yuan [3] - The article outlines tax incentives for companies hiring disabled individuals, stating that wages paid to disabled employees can be deducted at 100% when calculating taxable income, as per the relevant tax laws [3][4] Group 2 - The article mentions that small-scale taxpayers and micro-enterprises can enjoy additional tax relief under the "six taxes and two fees" reduction policy, which can be combined with other existing tax benefits [12] - It clarifies that the order of enjoying tax benefits allows for the "six taxes and two fees" reduction to be applied after other tax relief measures have been utilized [15] - The calculation basis for the "six taxes and two fees" reduction is the taxable amount after deducting any previously applicable tax reductions [19]

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]

Group 1 - The article discusses the classification of foreign individuals as either residents or non-residents for tax purposes in China, detailing the criteria for each classification [3][4]. - Resident individuals are subject to personal income tax on income sourced both within and outside China, while non-resident individuals are only taxed on income sourced within China [3][5]. - The article outlines the process for converting from non-resident to resident status and vice versa, including the necessary reporting to tax authorities [6][7]. Group 2 - It explains how to determine the source of income for foreign individuals, particularly regarding salary and bonuses, and the calculation methods for income sourced from within China [10][11]. - The article specifies that income from positions such as directors and senior management in resident enterprises is considered sourced from within China, regardless of where the duties are performed [13]. - It also covers the treatment of remuneration for authors and other professionals, clarifying that income from domestic entities is deemed sourced from within China [14]. Group 3 - The article provides guidance on the registration process for foreign individuals to file personal income tax, including the use of the personal income tax app [17][19]. - It highlights the importance of merging tax files for individuals who have changed their identification documents to ensure accurate tax reporting [22][23]. - The article discusses the options available for foreign individuals regarding special deductions and tax treaty benefits, emphasizing the need for proper documentation [36][39].

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]

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].