August Wages September Double Standard Tax Dispute

Since September 5th, some enterprises have begun to distribute wages in August.

According to previous authoritative explanations, the wages received in September began to follow the new requirements.

Coincidentally, according to yesterday's east net report, individual taxpayers in Shanghai also found that in September, there were two versions of the August personal tax collection, some of which were collected according to the Levy of 2000 yuan, while others were collected at the threshold of 3500 yuan.

In this regard, Shanghai

Reader questions

Pay more than 300 yuan?

The new tax law was implemented, but Mr. Xu was puzzled, because the salary he got in September did not increase in August, still the same as that in July.

"Does not mean that our personal tax will be reduced according to the new tax law?"

With this doubt, Mr. Xu called the first foreign tax administration in charge of his unit and the relevant tax commissioner. The answers were paid in September on August, and they still need to pay taxes according to the old tax laws.

It is understood that Mr. Xu's company usually pays the salary of last month on the 5 day of the month, that is to say, in September 5th, it will pay August wages.

His salary slips show that although the actual payment time is September, the tax is still deducted according to the old tax law.

Mr. Xu's salary slips show his monthly wages (deductions).

According to the new tax law, Mr. Xu's personal tax threshold is 3500 yuan, the taxable amount should be 3054.4 yuan, the corresponding tax rate and the quick deduction amount are 10% and 105, and the final personal income tax is =3054.4 * 10%-105=200.44 (yuan).

According to the old and new tax laws, Mr. Xu should pay a tax difference of 357.72 yuan.

Local tax office

The opposite is explained by different land taxes.

Yesterday, the reporter called the first consultation hotline of the foreign-related tax office as a taxpayer, asking why the August salary in early September was still paid according to the old tax law, and the staff said it was "normal", and explained that "in accordance with the new tax law, you are paying the tax on August's income. In September, the income tax in October will apply to the new tax law. The starting point will be 3500 yuan, and now you should pay 2000 yuan according to your tax payment."

The reporter asked whether the August salary in September 5th was actually "acquired in August" or "actually gained in September". The staff member replied, "this is actually obtained in August and is applicable to the old tax law."

The staff stressed that "the most accurate way is to pay tax from mid October before applying to the new tax law".

The reporter then sent a call to the second foreign-related tax office, but the reply given by the staff was quite the opposite: "after September 1st, wages are paid according to the new tax law."

Authoritative interpretation

August wages September implementation of the new tax law

Before August, whether the salary in September was paid according to the old tax law or the new tax law has caused many kinds of speculation.

The State Administration of Taxation has made an authoritative explanation in its Announcement No. forty-sixth of 2011: "the taxpayers' actual wages and salaries received after September 1, 2011 should be calculated and paid for personal income tax after the revised tax deduction standard and tax rate table."

This explanation has also led to controversy. What is "actual acquisition", the actual time of wages and salaries, or the time of ownership of wages and salaries?

In August 30th, the Beijing Local Taxation Bureau explained in detail the implementation of the new tax law, and made clear that "actual acquisition" refers to the actual wages received by employees rather than the time of ownership of wages and salaries.

This means that in August, if wages are distributed in September, September will be the "actual acquisition" period, which is applicable to the new tax law.

The reporter also called the "12366 tax service hotline" yesterday, and the hotline staff decided that the salary in August will be paid in September according to the new tax law.

The staff also said that if the company still taxed according to the old tax laws, taxpayers could report it.

When the reporter asked why the content of the tax explanation is opposite to 12366, the staff member said, "what I call the authoritative interpretation."

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Expert analysis

May the financial department of the enterprise misunderstand the new rules?

Wang Jun, an expert in tax analysis, said that there was no dispute about the payment of wages in September in accordance with the new tax law in August. In fact, the wages paid by Mr. Xu's company now do not need to declare tax to the tax authorities.

According to the relevant provisions of the tax law, "the tax payable on wages and salaries shall be collected on a monthly basis, and the withholding agent or tax payer (generally the company) shall be paid into the Treasury within fifteen days of the next month".

That is to say, Mr. Xu got his wages in September 5th and will not declare tax until October.

There are two possible problems.

First, corporate finance does not correctly understand the new tax policy.

Some companies will pay their salaries on the accounting books at the end of August. They should pay wages in the same month. When they raise salaries and deduct individual tax at the same time, they may be mistaken for the salary in August to be deducted according to the standard of the old tax laws.

If this is the case, it is the company's financial mistake.

Another possibility is that Mr. Xu and the tax administration manager have mistaken communication so that they can be mistaken for what he referred to as "declared wages" in September, rather than the wages paid in September.

The declaration of wages in September refers to the number of personal income tax reported by the company from September 1st to 15 to the Inland Revenue Department System and the corresponding wages. The figure of the wage actually refers to the actual income obtained in August, so it still needs to pay taxes according to the old tax laws.

In order to confirm the most probable source of this error, the reporter once again called the first foreign-related tax office, and got the same answer: "August salary should be paid according to the old tax law in September."

"In September 5th, our unit issued wages in August, but the personal tax exemption amount shown on the wage slips is still 2000 yuan. Is the accounting of the unit wrong?"

Reporters asked.

The staff replied, "our understanding is that the accountant is not mistaken."

"What is the actual salary for August after September 5th?"

"I understand that this is actually calculated in August and should be paid according to the old tax law."

In addition, Mr. Xu told reporters that a fan surnamed officer who was in charge of the tax matters of their company's tax matters also told him clearly that in August, whether the salary was paid in August, September or October, they were all regarded as income in August and paid taxes according to the old tax laws.

However, reporters failed to contact the special manager yesterday.

Related news

Shanghai tax hotline said, "the system has not caught up".

According to Dongfang net, on the 5 day, some white-collar workers in Shanghai were getting paid wages. Some white-collar workers happily discovered that their taxes had been reduced. However, some white-collar workers still saw the tax amount unchanged.

In this regard, Shanghai finance and taxation hotline staff said that although the policy has been introduced, but in September the tax return system is still "not catch up".

After paying wages yesterday, some white-collar workers discussed the personal income tax on the Internet.

Miss Xie told reporters that her friend mentioned to her that yesterday when he got the salary slip in August, he found that his personal income tax was less than 70 yuan less than that of last month.

However, Miss Xie found that the amount of tax deducted from her salary is still the same as last month.

"I have almost the same salary as my friend. Why is the tax deduction different?"

After inquiring about the finance, the company accountant told her that the tax deduction was approved by the Local Taxation Bureau.

Miss Xie could not help wondering whether the Shanghai people's income tax in August was reduced by "two editions".

In response, 12366 staff of Shanghai finance and taxation hotline said that although the new policy of personal income tax has been introduced, the tax return system in September still used the old system.

This means that some enterprises will use the old personal income tax law to calculate the August salary of their employees in September, and the new regulations will be adopted in October.

Because of the "procrastination" of the system, can some enterprises filing tax returns in September apply for tax rebates?

The staff said that, because the current tax reporting system is in the pitional period from the old regulation to the new regulation, if the company has doubts about the tax, it can submit the tax refund application to the local tax department by the finance, and the tax refund can be obtained after approval.