People with an annual salary of less than 60,000 yuan pay attention to the new changes in personal tax!

　　Chinanews client, Beijing, December 5 (Reporter Li Jinlei) The personal tax has ushered in new changes, which is good news for eligible people whose annual income does not exceed 60,000 yuan.

A tax data map.

Photo by Chinanews reporter Li Jinlei

What's the matter?

　　On December 4, the State Administration of Taxation issued the "Announcement on Further Simplifying and Optimizing the Methods of Withholding and Prepayment of Individual Income Tax for Some Taxpayers."

　　The announcement made it clear that starting from January 1, 2021, resident individuals who have withheld and prepaid personal income tax on wages and salary income from the same unit each month during the last full tax year and whose annual wage and salary income does not exceed 60,000 yuan, When the withholding agent withholds and prepays the personal income tax on wages and salaries this year, the accumulated deductions will be calculated and deducted directly at the annual rate of 60,000 yuan from January.

　　That is,

　　For resident individuals who withhold and prepay personal income tax on labor service remuneration in accordance with the cumulative withholding method, the withholding agent shall follow the above regulations.

　　"Too professional, I don't understand, is there any class representative to explain?" Many netizens said after seeing the announcement.

Who can enjoy this policy?

——3 conditions need to be met

　　For resident individuals who have withheld and declared personal income tax on wages and salaries in the same unit each month in the last full tax year and the annual wage and salary income does not exceed 60,000 yuan, specifically, three conditions must be met at the same time:

　　(1) Working in the same unit from January to December of the previous tax year and withholding and prepaid personal income tax on wages and salaries; (2) Cumulative wage and salary income from January to December of the previous tax year (including once a year Income from various wages and salaries such as sexual bonuses, without deduction of any expenses and tax-free income) does not exceed 60,000 yuan; (3) Since January of this tax year, they are still employed by the unit and receive wages and salaries.

　　For example, Xiao Li will be an employee of Unit A from 2020 to 2021.

From January to December 2020, the A unit has handled all the withholding details for Xiao Li every month. Assuming that Xiao Li's salary income in 2020 is 54,000 yuan, this announcement can be applied to Xiao Li in 2021.

A tax data map.

Photo by China News Agency reporter Yin Liqin

what is the benefit?

——Reduce its tax burden

　　How to reduce the burden?

　　For example, Xiao Zhang is an employee of Unit A and received a salary of 50,000 yuan from Unit A from January to December 2020. The unit has processed a full personal income tax declaration for all employees of wages and salaries from January to December 2020.

　　In 2021, Unit A will pay it a salary of 10,000 yuan in January, and a monthly salary of 4,000 yuan from February to December.

Without considering various deductions such as "three insurances and one housing fund", according to the original withholding and prepayment method, the small sheet needs to prepay individual tax (10000-5000)×3%=150 yuan in January, and no prepayment in other months Individual tax: After the annual settlement, because its annual income is less than 60,000 yuan, a tax refund of 150 yuan can be paid through reconciliation.

After adopting the new withholding and prepayment method, Xiao Zhang can directly deduct the annual cumulative deduction fee of 60,000 yuan from January without prepayment of taxes. At the end of the year, there is no need to go through the final settlement.

　　In other words, there are some taxpayers whose annual income is less than 60,000 yuan. Although they do not need to pay taxes for the whole year, their income varies greatly from month to month or because their income is high and low. In the middle of the year, the income of the whole year cannot be judged and the tax is withheld in a certain month or several months, and the tax refund is still required after the end of the year.

The new method will save this trouble.

　　The State Administration of Taxation said that for those groups with stable jobs and an annual income of less than 60,000 yuan, on the basis of enjoying the original tax reform dividends, their tax withholding and prepayment methods will be optimized to further reduce their tax burden.

Data map: pay slips.

Photo by Chinanews reporter Li Jinlei

What if the annual income is expected to exceed 60,000 yuan?

　　If the salary increases, the annual income is expected to exceed 60,000 yuan, what should we do?

　　For example, Xiao Zhou is an employee of Unit A, and received a salary of 50,000 yuan from Unit A from January to December 2020. The unit has processed a full personal income tax declaration for all employees of salary and salary income from January to December 2020.

　　In 2021, Unit A will pay it a monthly salary of 8,000 yuan, and individuals will pay 2,000 yuan for "three insurances and one housing fund" according to national standards.

Regardless of other deductions, according to the original withholding and prepayment method, Xiao Zhou needs to prepay 30 yuan per month.

After adopting the new withholding and prepayment method, from January to July, Xiao Zhou did not need to pay tax because his cumulative income (8000×7 months=56,000 yuan) was less than 60,000 yuan; from August, Xiao Zhang’s cumulative income exceeded 6 yuan Ten thousand yuan, the monthly tax withheld and paid is calculated as follows:

　　Withholding and prepaid tax in August = (8000×8-2000×8-60000)×3%-0=0 yuan

　　September withholding and prepaid tax = (8000×9-2000×9-60000)×3%-0,0 yuan

　　October withholding and prepayment tax = (8000×10-2000×10-60000)×3%-0,0 yuan

　　November withholding and prepayment tax = (8000×11-2000×11-60000)×3%-0=180 yuan

　　Tax withholding in December = (8000×12-2000×12-60000)×3%-180=180 yuan

　　It should be noted that for eligible taxpayers, if the withholding agent expects to pay more than 60,000 yuan in income this year, the taxpayer needs to pay tax records or if he has multiple incomes, the annual income is expected to exceed 60,000 yuan. For reasons such as yuan, the withholding agent and the taxpayer can calculate and prepay individual income tax according to the original withholding and prepayment method after confirmation by both parties before the tax withholding declaration in January of the current year.

　　Assuming that Unit A expects to pay 96,000 yuan as a small week in 2021, it can withhold and declare a tax of 30 yuan per month before the salary is paid in January 2021 and after the small week is confirmed.

(Finish)