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Original title: New regulations on withholding and prepayment of individual taxes reduce 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 which the taxpayer’s accumulated income does not exceed 60,000 yuan, there will be no withholding or prepayment for individuals. Income tax; In the month that your accumulated income exceeds 60,000 yuan and the following months during the year, withhold and prepay the personal income tax.
Beijing News News On the evening of December 4, the Announcement of the State Administration of Taxation on the simplification and optimization of the methods of withholding and prepayment of individual income tax for some taxpayers was officially released to the public (” Ad”). This regulation will be published as of January 1, 2021. Since the implementation.
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 you prepay 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 starting in January.
That is, in the month when 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 in which the accumulated income of the taxpayer exceeds 60,000 yuan and the following 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 “Announcement” requirements, 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 exceeding 60,000 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 statement. of taxes 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.
Regardless of the “three insurance and a housing fund” and other deductions, according to the original method, Xiao Zhang must prepay the individual tax in January (10000-5000) × 3% = 150 yuan, and do not need to pay the individual tax in advance 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 filing of personal income tax for salary and salary income from January to December 2020.
In 2021, Unit A will pay a monthly salary of 8,000 yuan in small weeks, and individuals 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 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 entire 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 prepayment and withholding method?
According to the State Tax Administration, the “Announcement” mainly optimizes the withholding and prepayment methods for two types of taxpayers.
The first category is the last full fiscal year from January to December in the same unit and withholding and reporting personal income tax on wages and salaries; the annual income from wages and salaries does not exceed 60,000 yuan; at the same time, the current fiscal year 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 from labor service compensation 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 compensation was paid in the same unit and the personal income tax on labor compensation was withheld and declared; the accumulated labor compensation for the whole year (without deduction of expenses and tax-free income) is not 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.
According to regulations, if the web retention function of the electronic bureau for natural persons and the web retention function of the electronic bureau for natural persons are used to declare, when the withholder calculates and withholds personal income tax in January of the current year, the system will withhold the return based on the previous year. According to the actual situation, the withholding agent can withhold and prepay the personal income tax automatically according to the method specified in this “Announcement” after checking and confirming the list of employees who can meet 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 start with the declaration retention in January of the current year. , Complete the column of observations of the corresponding taxpayer in the “Form of Declaration of Withholding of the Income Tax of Physical Persons”, and complete the “Declaration in each month of the previous year and annual income that does not exceed 60,000 yuan”.
Doubt 3
Why should you optimize your 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 the personal wages and salaries of residents. Most taxpayers with only one income from wages and salaries, because their prepaid taxes are consistent with the annual tax due, do not need to make final assessments the following year and the tax burden can be 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. 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.
Beijing News reporter Pan Yichun Jiang Huizi
