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Original title: People with an annual salary of less than 60,000 yuan pay attention to the new changes in personal taxes!
Chinanews customer, Beijing, December 5 (Reporter Li Jinlei) The personal tax has introduced new changes, which is good news for eligible people with an annual income of no more than 60,000 yuan.
A fiscal data map Photo by Chinanews reporter Li Jinlei.What happens?
On December 4, the State Tax Administration issued the “Announcement on the simplification and optimization of the methods of withholding and advance payment of income tax for some taxpayers.”
The announcement made clear that as of January 1, 2021, residents who have withheld and prepaid personal income tax on wages and salary income from the same unit each month for the last full fiscal year and whose Annual salary and salary does not exceed 60,000 yuan, When the withholding agent withholds and pays in advance the personal income tax on current year’s wages and salaries, the accumulated deduction rate will be calculated directly and deducted at the annual rate of 60,000 yuan as of January.
which,In the months when the accumulated income of the taxpayer does not exceed 60,000 yuan, the individual income tax will not be withheld and will be paid in advance temporarily; In the month when the taxpayer’s accumulated income exceeds 60,000 yuan and the following months of the year, the individual income tax will be withheld and paid in advance.
For resident natural persons who withhold and pay in advance the personal income tax on the remuneration of labor service according to the cumulative withholding method, the withholding agent must follow the above rules.
“Too professional, I don’t understand, is there a class rep to explain?” Many netizens said after seeing the ad.
Who can enjoy this policy?
—— 3 conditions must be met
For resident persons who have withheld and declared personal income tax on wages and salaries in the same unit every month in the last full fiscal year and the annual income from wages and salaries does not exceed 60,000 yuan, specifically, must be met three conditions at the same time:
(1) Working in the same unit from January to December of the previous tax year and withholding and prepaying personal income tax on wages and salaries; (2) Income from wages and salaries accumulated from January to December of the previous tax year (including once a year Income from various wages and salaries, such as sex bonuses, without deduction of expenses and tax-free income) does not exceed 60,000 yuan ; (3) As of January of this fiscal 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, Unit A has handled all the retention details for Xiao Li every month. Assuming Xiao Li’s salary income in 2020 is 54,000 yuan, this announcement can be applied to Xiao Li in 2021.
A fiscal data map Photo by China News Agency reporter Yin LiqinWhat is the benefit?
——Reduce your tax burden
How to reduce the load?
For example, Xiao Zhang is an employee of Unit A. From January to December 2020, he received a salary of 50,000 yuan from Unit A. The unit filed a complete personal income tax return for all employees from January to December 2020.
In 2021, Unit A will pay you a salary of 10,000 yuan in January and a monthly salary of 4,000 yuan from February to December. Without taking into account various deductions, such as “three insurance and a housing fund”, according to the original withholding and prepayment method, the small sheet must prepay the individual tax in January (10000-5000) × 3% = 150 yuan , and no prepayment in other months. Individual tax: After the annual settlement, because your annual income is less than 60,000 yuan, a tax refund of 150 yuan can be paid by reconciliation. After adopting the new withholding and prepayment method, Xiao Zhang can directly deduct the 60,000 yuan annual accumulated deduction fee from January without prepayment of taxes. At the end of the year, you don’t 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 have to pay taxes throughout the year, their income fluctuates from month to month or because their income is high and low. In the middle of the year, the income situation of the whole year cannot be judged and the tax is withheld in a given month or several months, and the tax refund is still required after the end of the year. The new method will avoid this problem.
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 dividends of the tax reform, their tax withholding and prepayment methods will be optimized to reduce even more its tax burden.
Data Map: Payroll 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 I 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 filed a complete personal income tax return for all employees from January to December 2020.
In 2021, Unit A will pay him a monthly salary of 8,000 yuan, and people will pay 2,000 yuan for “three insurance and one housing fund” according to national standards. Regardless of other deductions, according to the original withholding and prepayment method, Xiao Zhou must pay 30 yuan in advance every month. After adopting the new withholding and prepayment method, from January to July, Xiao Zhou did not have to pay taxes because his accumulated income (8000 × 7 months = 56,000 yuan) was less than 60,000 yuan; since 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 August tax = (8000 × 8-2000 × 8-60000) × 3% -0 = 0 yuan
September withholding tax payment = (8000 × 9-2000 × 9-60000) × 3% -0.0 yuan
Withholding and prepayment of October tax = (8000 × 10-2000 × 10-60000) × 3% -0.0 yuan
Withholding and prepaid November tax = (8000 × 11-2000 × 11-60000) × 3% -0 = 180 yuan
Withholding tax and prepayment 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 must pay the tax records, or if he has multiple income, the annual income is expected to exceed 60,000 yuan. For reasons such as the yuan, the withholding agent and the taxpayer can calculate and prepay the individual income tax according to the original withholding and prepayment method after confirmation by both parties before the withholding tax return. in January of the current year.
Assuming Unit A expects to pay 96,000 yuan in wages for a small week in 2021, it can withhold and report a tax of 30 yuan per month according to the original withholding and prepayment method before the salary is paid in January 2021 and after the small week is confirmed. (End up)
