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The new tax introduces six “special additional tax deductions” for everyone to enjoy the benefits of tax reduction

来源: 互联网 2019-12-09 15: 45: 27Source: Internet

Since the implementation of the new tax law on January 1, this year, six “special additional tax deductions” have been introduced so that everyone can actually enjoy the benefits brought by tax reduction.

Recently, according to the policy requirements, taxpayers who need to enjoy special additional deductions in 2020 need to be confirmed or re-collected. In order to reduce the burden on taxpayers, the tax authorities have further simplified the operation process. If no modification is made, the deduction information already reported will be automatically considered valid and extended to 2020.

It is worth mentioning that according to the relevant provisions of the "Interim Measures for Special Additional Deductions for Individual Income Taxes", taxpayers should provide relevant information to withholding agents or tax authorities in a timely manner to avoid affecting their timely and accurate enjoyment of policies and even personal credit.

Another question that everyone cares about is, how much tax will everyone pay for the year-end awards as the year approaches? If you do n’t know yet, just look down!

Reminder 1: Go to confirm a special tax deduction

At present, the taxpayer can confirm the “special additional tax deduction” on the latest version of the “personal income tax app”. Or the familiar six major items-

First, in terms of children's education, including children's education information, including the stage of education, the period of education, etc .; children, spouse identification number.

Secondly, in terms of continuing education, the information of continuing education of academic qualifications (degrees) includes education stage, enrollment time, graduation time; continuing education information of vocational qualifications includes: education type, certificate obtaining time, certificate name, certificate number, and issuing authority.

Third, the medical treatment of serious diseases, including patient information and medical information. The medical information includes the amount of personal burden and the amount of medical expenses.

Fourth, the interest on housing loans includes proof of title and loan contracts.

Fifth, in terms of housing rent, including housing rental information and working city information. Among them, the housing lease information includes obtaining the contract number, the address where the leased house is located, and the leaser information.

Sixth, the elderly caregiver includes the information of the dependents and co-dependents.

To reduce the burden on taxpayers, tax authorities have further simplified the operation process. If you do not modify it, the deduction information you have submitted will be automatically considered valid and extended to 2020.

However, it should be reminded that if your special additional deduction information changes next year (such as rents and tuition fees for continuing education have risen), according to Article 25 of the Interim Measures for Special Additional Deductions for Personal Income Tax (Guo Fa [2018] No. 41) Related regulations, you should provide relevant information to withholding agents or tax authorities in a timely manner, so as not to affect your timely and accurate enjoyment of policies and even personal credit.

In general, taxpayers can confirm or re-check by accessing the "Personal Income Tax" APP [Home]-[Confirm 2020 Special Additional Deduction] or WEB channel [Special Additional Deduction]-[Fillable]-[Quick Fill] function collection.

If you haven't filled in any special additional deduction information, you need to register a personal account and then enter the personal information one by one. Fill in all the information and then confirm it.

Reminder 2: Look at the year-end bonus after tax this year.

In addition to the information about special additional deductions, many people are also concerned about how and how much to pay the tax at the end of this year?

At the end of last year, the Department of Taxation of the Ministry of Finance issued the "Notice on the Linkage of Preferential Policies after the Amendment of the Personal Income Tax Law" (Cai Shui [2018] No. 164), which clarified a number of individual preferential tax policies such as one-time bonuses throughout the year.

Before December 31, 2021, the year-end awards are not incorporated into the comprehensive income of the year. The annual one-time bonus income is divided by the amount obtained in 12 months. The applicable tax rate is determined in accordance with the monthly comprehensive income tax rate table attached to the notice. Taxes are calculated separately and deducted quickly.

In other words, the year-end award in 2020 is still calculated according to the original formula: taxable amount = one-time bonus income for the whole year x applicable tax rate-quick calculation deductions.

The reporter noticed that the monthly comprehensive income tax rate is: if the taxable income of the whole month does not exceed 3,000 yuan, the tax rate is 3%, and the quick deduction is 0 yuan; the taxable income of the whole month exceeds 3,000 yuan to 12,000 yuan The tax rate is 10%, and the quick deduction is 210 yuan; the taxable income for the whole month exceeds 12,000 yuan to 25,000 yuan, the tax rate is 20%, and the quick deduction is 1410 yuan; the taxable income for the whole month exceeds 25,000 The tax rate is 25%, and the quick deduction is 2660 yuan; the taxable income of the whole month is more than 35,000 to 55,000 yuan, the tax rate is 30%, and the quick deduction is 4410 yuan; The portion of the income exceeding RMB 55,000 to RMB 80,000 is taxed at 35%, and the quick deduction is 7,160 yuan. The portion of the taxable income of the whole month exceeding RMB 80,000 is taxed at 45%, and the discount is 15160 yuan.

Assume that A, B, and C employees of a certain unit have year-end awards of 30,000 yuan, 50,000 yuan, and 100,000 yuan, respectively.

Mr. A's case: In 2019, he won the year-end award of 30,000 yuan. The calculation of the year-end award tax is: 30000 & pide; 12 = 2500 yuan, 2500 yuan applies the 3% tax rate of the current tax rate table. A's year-end award is taxable 30,000 × 3%. -0 = 900 yuan.

Mr. B's case: A year-end award of 50,000 yuan will be issued in 2019. The tax calculation algorithm for the year-end award of B is 50000 & pide; 12 = 4167 yuan, which is applicable to the 10% tax rate of the current tax rate table, and B's year-end award is subject to tax of 50000 × 10% -210 = 4790 yuan.

Mr. C's case: In 2019, he won the year-end award of 100,000 yuan. The algorithm for paying the tax for the year-end award of C is 100000 & pide; 12 = 8333 yuan, 8333 yuan applies the 10% tax rate of the current tax rate table. C's year-end award is taxable 100,000 × 10% -210 = 9790 yuan.

The reporter helped everyone calculate the taxable situation of the year-end award of 10,000 to 100,000 yuan.

It should be pointed out that the "Notice" also specifically stipulates that, if a resident individual obtains a one-year bonus, he can choose the tax calculation method. "Please ask the taxpayer to determine whether to incorporate the one-year bonus into the comprehensive income tax calculation." Ye Liner, deputy director of the Income Tax Department of the State Administration of Taxation, said earlier this year, "Please also pay attention to the withholding units when paying bonuses so that taxpayers can enjoy tax reduction bonuses."

For example, someone with a monthly income of 3,000 yuan, a year-end bonus of 20,000 yuan at the end of the year, and an annual income of less than 60,000 yuan, do not enjoy a one-year bonus policy (that is, the one-time bonus of the year is combined into the comprehensive income tax) , There is no need to pay taxes throughout the year. If they enjoy the annual one-time bonus policy, they need to pay a personal income tax of 600 yuan, resulting in an increase in tax burden.

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