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The State Tax Administration issued an announcement that the taxpayer’s cumulative income will not exceed 60,000 yuan in months without withholding and prepaying individual taxes; It will go into effect on January 1 of next year.
New rules for withholding and prepayment of individual taxes reduce the burden on taxpayers
According to the Announcement of the State Tax Administration on the simplification and optimization of the methods of withholding and advance payment of personal income tax for some taxpayers, as of January 1, 2021, in the months in those that the accumulated income of the taxpayer does not exceed 60,000 yuan, there will be no withholding or prepayment for individuals. Income tax; In the month when your accumulated income exceeds 60,000 yuan and the following months of the year, withhold and pay the personal income tax in advance.
On the night of December 4, the Announcement of the State Tax Administration on the simplification and optimization of the methods of withholding and advance payment of personal income tax of certain taxpayers was officially released to the public (the “Announcement” ). This provision will take effect on January 1, 2021.
According to the “Announcement”, for residents who withhold and pay personal income tax on wages and salaries in the same unit every month during the last full fiscal year and whose annual wages and salaries do not exceed 60,000 yuan, the withholding agent would withhold When prepaying personal income tax on wages and salaries for the current year, the accumulated deduction expenses will be calculated and deducted directly at the annual rate of 60,000 yuan starting in January.
That is, in the month that the accumulated income of the taxpayer does not exceed 60,000 yuan, the individual income tax will not be withheld and paid in advance temporarily; In the month that the accumulated income of the taxpayer exceeds 60,000 yuan and the subsequent months within the year, the individual income tax will be withheld and paid in advance.
It is worth mentioning that if the taxpayer meets the requirements of the “Advertisement”, 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 income is expected. annual. For reasons greater than 60,000 yuan, the withholding agent and the taxpayer can calculate and prepay the personal income tax according to the original withholding and prepayment method after confirmation by both parties before filing. withholding tax in January of the current year.
Example 1
From January to December 2020, Xiao Zhang received a salary of 50,000 yuan in unit A, and the unit handled the complete individual income tax return for salary and salary income from January to December 2020.
In 2021, Unit A will pay Xiao Zhang 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 insurance and a housing fund”, according to the original method, Xiao Zhang must prepay the individual tax in January (10000-5000) × 3% = 150 yuan, and there is no need to pay for advance the individual tax in other months. Throughout the year, the annual income is less than 60,000 yuan, so 150 yuan can be repaid by final settlement.
After adopting the new withholding and prepayment method
Starting in January, Xiao Zhang can directly deduct the total deduction of 60,000 yuan for the entire year, with no tax prepayment and no tax refund at the end of the year.
On the contrary, the new method further reduces Zhang’s tax burden and does not need to occupy funds.
Example 2
From January to December 2020, Xiao Zhou earned a salary of 50,000 yuan in Unit A, and the unit handled the complete personal income tax filing for all employees from January to December 2020.
In 2021, Unit A will pay a monthly salary of 8,000 yuan to the small weeks, and people will pay 2,000 yuan for “three insurance and a 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 per month and 360 yuan in advance for one year.
After adopting the new withholding and prepayment method
From January to July, Xiao Zhou did not have to pay taxes because his accumulated income (8,000 × 7 months = 56,000 yuan) was less than 60,000 yuan.
Since August, Xiao Zhou’s accumulated income has exceeded 60,000 yuan. At this time, you must withhold and prepay your taxes every month. Calculations show that from August to October, Xiao Zhou’s monthly prepaid and withholding taxes are average Cost 0 yuan and 180 yuan in November and December. The total for the whole year is also 360 yuan.
Compared with the original withholding and prepayment method, after adopting the new method, Xiaozhou’s annual tax withholding and prepayment amount has not changed, but the months of withholding and prepayment have been significantly reduced, which it also reduces the tax. load.
Doubt 1
Who should check out the optimized method of retention and prepayment?
According to the State Tax Administration, the “Announcement” mainly optimizes the withholding and advance payment methods for two types of taxpayers.
The first category is the last complete fiscal year from January to December in the same unit and withholding and declaring the personal income tax on wages and salaries; annual salary and salary income does not exceed 60,000 yuan; at the same time, since January of this fiscal year, it remains Resident individuals who are employees of the unit and receive wages and salaries.
The other category is resident natural persons who withhold and prepay personal income tax on labor service remuneration according to the cumulative withholding method, such as insurance sellers and securities brokers. The same three conditions must be met at the same time, that is, from January to December of the previous fiscal year, the remuneration was paid in the same unit and the personal income tax for labor remuneration was withheld and declared; More than 60,000 yuan; at the same time, since January of this fiscal year, the unit still receives income from labor compensation.
Doubt 2
How can I enjoy the new withholding and prepayment method?
It is reported that the optimized withholding and prepayment method does not require taxpayers to operate on their own.
In accordance with the regulations, if the withholding client of the electronic bureau for individuals and the web retention function of the electronic bureau is used for the return, the withholder calculates and withholds personal income tax in January of this year, the system will retain the return based on the previous year. According to the actual situation, the withholding agent can automatically withhold and prepay the personal income tax according to the method specified in this “Announcement” after checking and confirming the list of employees who can comply with the conditions.
If a paper return is used, the withholding agent must determine the taxpayers who meet the “Announcement” requirements based on the previous year’s withholding statement, and then run the “Announcement”, and begin with the declaration of retention in January of the current year. , Complete the corresponding taxpayer’s comment column in the “Individual Income Tax Withholding Declaration Form”, and complete the “Declaration in each month of the previous year and annual income not exceeding 60,000 yuan”
Doubt 3
Why should I optimize my withholding and prepayment method?
According to the State Tax Administration, the “Announcement” is an optimization of the withholding and prepayment method, which further reduces the tax burden on taxpayers.
It is understood that after the reform of the personal income tax system, China refers to internationally accepted practices and adopts the cumulative withholding method to withhold and prepay the personal income tax for personal wages and salaries of residents. Most taxpayers with a single income from wages and salaries, because their prepaid tax is consistent with the annual tax due, do not need to make the final settlement and payment the following year, and the tax burden is reduced.
However, it was also found that some taxpayers with annual income less than 60,000 yuan who regularly collect their salary from the same place, although they do not have to pay taxes throughout the year, due to large fluctuations in their monthly income or high and low income, etc. In the middle of the year, the income for the entire 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.
In this sense, considering that the implementation of the new tax system has a complete tax cycle, taxpayers also have data on annual income tax after the implementation of the new tax system. This part of the group with stable work and annual income of less than 60,000 yuan is enjoying the original On the basis of the tax reform dividend, its tax withholding and prepayment methods can be optimized to further reduce its tax burden. (Reporter Pan Yichun and Jiang Huizi)
