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The New Tax Law Comes Into Effect: Five Thousand Yuan Per Month Will Be Reduced By 3360 Yuan Per Year.

2011/8/31 8:27:00 30

The New Tax Law Will Reduce Taxes By 3360 Yuan.

new Personal income tax law It will be implemented tomorrow. The reporter understands, if employee's salary in August will be received in September, it will also be pressed. New tax law Pay a tax.

　 August salary September arrival account applicable new tax law

After the revised personal income tax law is issued, the State Administration of Taxation will explain the amendment clauses in the Announcement No. forty-sixth this year. Among them, the media interpreted the convergence of the old and new tax laws in an opposite way: one way is to say that in August, the wages in September will still be carried out according to the old standards, and one saying will apply to the new tax law.

In the Announcement No. 46, the State Administration of Taxation pointed out that the actual wages and salaries paid by taxpayers in September 1, 2011 should be applied to the revised cost reduction standard and tax rate table after the tax law was revised, and the personal income tax should be calculated and paid. The actual salary and salary income of taxpayers before September 1, 2011, whether or not the tax is put into storage after September 1, 2011, shall be applied to the deduction of the cost standard and the tax rate table before the revision of the tax law, and the calculation of personal income tax.

The media "fight" mainly stems from the difference in understanding the "actual acquisition". After consulting the Beijing land tax, the reporter learned that the "actual acquisition" is the wages and salaries of the month's arrival and arrival. Therefore, if it is August salary, it will be able to arrive in September. Taxpayers will pay taxes after deducting the standard of "three risks and one gold" (Basic pension insurance, basic medical insurance premiums, unemployment insurance premiums, housing provident funds) and 3500 yuan deductions.

For example, the wages of an employee in August will be paid in September 10th, with a salary of 5000 yuan (after deducting the "three risks and one gold"). According to the new 3500 yuan deduction of the cost standard and the tax rate table, the employee shall pay a tax of (5000-3500) x 3%=45, and according to the original standard, the personal tax payable by the employee is 325 yuan. That is to say, after the implementation of the new tax law, the annual tax burden of the employee will be reduced by 3360 yuan.

　　 The year-end bonus tax method has changed.

At the same time, the year-end bonus tax method will continue the existing method, that is, the circular issued by the State Administration of Taxation on the calculation of the method of calculating personal income tax in 2005, such as adjusting the individual's annual bonus. Tax rates and deductions The new tax law applies.

The notice stipulates that employees shall receive a one-year bonus in a single month as a monthly salary and salary income tax: first, the annual one-time bonus obtained in the month shall be divided into 12 months, and the applicable tax rate and the quick deduction shall be determined according to their quotient.

If the monthly salary and salary income of the employee is lower than the tax deduction stipulated in the tax law in the same month, the annual bonus should be deducted from the balance of the difference between the wages and salaries deducted from the employee's monthly salary, and the applicable tax rate and the quick deduction of the one-year bonus will be determined according to the above methods. In the case of constant calculation method, the tax rate and deduction number stipulated in the new tax law shall be calculated.

If an employee gets a 36400 yuan annual bonus in December 2011, and the employee's salary income in December is 3100 yuan, which is lower than the 3500 yuan deduction fee standard of the new tax law, it should first supplement its bonus. Difference Some 400 yuan, the remaining 36000 yuan divided by 12 months, get the monthly average income 3000 yuan, its corresponding tax rate and quick calculation deduction number is 10% and 105 respectively. The employee's taxable amount is: (36400+3100-3500) 10%-105=3495.

　　 Background:

Comparison of tax rates between new and old tax laws 　　

　　 The historical track of the adjustment of individual tax deduction cost standard

In September 1980, at the third session of the Fifth National People's Congress, the law of the People's Republic of China on personal income tax was adopted, which stipulates that the standard of deduction of personal income tax on wages and salaries is 800 yuan / month. The purpose of cost reduction is to ensure that residents' basic life is not affected, so the cost reduction standard should be adjusted according to the changes of residents' basic living expenses and other factors.

In October 2005, the eighteenth session of the Standing Committee of the Tenth National People's Congress revised the personal income tax law, which stipulates that the standard of deduction of wages and salaries from January 1, 2006 to 800 yuan / month will be raised to 1600 yuan / month.

In December 2007, the thirty-first session of the Standing Committee of the Tenth National People's Congress revised the personal income tax law again, stipulates that the standard of deduction of wages and salaries from March 1, 2008 increased to 2000 yuan / month.

On June 30, 2011, the twenty-first session of the Standing Committee of the Eleventh National People's Congress adopted the "decision on Revision" adopted by the high vote. It stipulates that from September 1, 2011, the standard of deduction of wages and salaries will be raised from 2000 yuan / month to 3500 yuan / month.