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关于《国家税务总局关于完善调整部分纳税人个人所得税预扣预缴方法的公告》的解读

作者: 税务总局网站 来源:凤凰彩票_凤凰彩票官网【官方平台】 发布时间: 2020-07-30 15:42:18 浏览次数: 【字体:

WEIGENGHAODIGUANCHELUOSHIDANGZHONGYANG、GUOWUYUAN“LIUBAO”“LIUWEN”JINGSHENHEYAOQIU,JINYIBUJIANQINGBIYEXUESHENGDENGNIANDUZHONGJIANSHOUCIRUZHIRENYUANYIJISHIXIXUESHENGYUKOUYUJIAOJIEDUANDESHUISHOUFUDAN,GUOJIASHUIWUZONGJUZHIFALE《GUANYUWANSHANDIAOZHENGBUFENNASHUIRENGERENSUODESHUIYUKOUYUJIAOFANGFADEGONGGAO》(YIXIAJIANCHENG《GONGGAO》)。

一、当年首次入职居民个人取得的工资、薪金所得,预扣预缴方法进行了什么完善调整?

凤凰彩票DUIYIGENASHUINIANDUNEISHOUCIQUDEGONGZI、XINJINSUODEDEJUMINGEREN,KOUJIAOYIWURENZAIYUKOUYUJIAOGONGZI、XINJINSUODEGERENSUODESHUISHI,KEKOUCHUCONGNIANCHUKAISHIJISUANDELEIJIJIANCHUFEIYONG(5000YUAN/YUE)。RU,DAXUESHENGXIAOLI2020NIAN7YUEBIYEHOUJINRUMOUGONGSIGONGZUO,GONGSIFAFANG7YUEFENGONGZI、JISUANDANGQIYINGYUKOUYUJIAODEGERENSUODESHUISHI,KEJIANCHUFEIYONG35000YUAN(7GEYUE×5000YUAN/YUE)。

二、哪些人属于本公告所称首次取得工资、薪金所得的居民个人?

凤凰彩票《GONGGAO》SUOCHENGSHOUCIQUDEGONGZI、XINJINSUODEDEJUMINGEREN,SHIZHIZINASHUINIANDUSHOUYUEQIZHIXINRUZHISHI,MEIYOUQUDEGUOGONGZI、XINJINSUODEHUOZHELIANXUXINGLAOWUBAOCHOUSUODEDEJUMINGEREN。ZAIRUZHIXINDANWEIQIANQUDEGUOGONGZI、XINJINSUODEHUOZHEANZHAOLEIJIYUKOUFAYUKOUYUJIAOGUOLIANXUXINGLAOWUBAOCHOUSUODEGERENSUODESHUIDENASHUIRENBUBAOKUOZAINEI。RUGUONASHUIRENJINSHIZAIXINRUZHIQIANOURANQUDEGUOLAOWUBAOCHOU、GAOCHOU、TEXUQUANSHIYONGFEISUODEDE,ZEBUSHOUYINGXIANG,RENGRANKESHIYONGGAIGONGGAOGUIDING。RU,NASHUIRENXIAOZHAO2020NIAN1YUEDAO8YUEFENYIZHIWEIZHAODAOGONGZUO,MEIYOUQUDEGUOGONGZI、XINJINSUODE,JINYOUGUOYIBI8000YUANDELAOWUBAOCHOUQIEANZHAODANCISHOURUSHIYONG20%DEYUKOULVYUKOUYUJIAOLESHUIKUAN,9YUECHUZHAODAOXINGONGZUOBINGKAISHILINGXIN,NEIMEXINRUZHIDANWEIZAIWEIXIAOZHAOJISUANBINGYUKOU9YUEFENGONGZI、XINJINSUODEGERENSUODESHUISHI,KEYIKOUCHUZINIANCHUKAISHIJISUANDELEIJIJIANCHUFEIYONG45000YUAN(9GEYUE×5000YUAN/YUE)。

三、学生实习取得劳务报酬所得的,预扣预缴方法进行了什么完善调整?

ZHENGZAIJIESHOUQUANRIZHIXUELIJIAOYUDEXUESHENGYINSHIXIQUDELAOWUBAOCHOUSUODEDE,KOUJIAOYIWURENYUKOUYUJIAOGERENSUODESHUISHI,KEANZHAO《GUOJIASHUIWUZONGJUGUANYUFABU〈GERENSUODESHUIKOUJIAOSHENBAOGUANLIBANFA(SHIXING)〉DEGONGGAO》(2018NIANDI61HAO)GUIDINGDELEIJIYUKOUFAJISUANBINGYUKOUYUJIAOSHUIKUAN。GENJUGERENSUODESHUIFAJIQISHISHITIAOLIYOUGUANGUIDING,LEIJIYUKOUFAYUKOUYUJIAOGERENSUODESHUIDEJUTIJISUANGONGSHIWEI:

BENQIYINGYUKOUYUJIAOSHUIE=(LEIJISHOURUE-LEIJIJIANCHUFEIYONG)×YUKOULV-SUSUANKOUCHUSHU-LEIJIJIANMIANSHUIE-LEIJIYIYUKOUYUJIAOSHUIE

凤凰彩票QIZHONG,LEIJIJIANCHUFEIYONGANZHAO5000YUAN/YUECHENGYINASHUIRENZAIBENDANWEIKAISHISHIXIYUEFENQIZHIBENYUEDESHIXIYUEFENSHUJISUAN。

SHANGSHUGONGSHIZHONGDEYUKOULV、SUSUANKOUCHUSHU,ANZHAO2018NIANDI61HAOGONGGAOSUOFUDE《GERENSUODESHUIYUKOULVBIAOYI》ZHIXING。

RU,XUESHENGXIAOZHANG7YUEFENZAIMOUGONGSISHIXIQUDELAOWUBAOCHOU3000YUAN。KOUJIAODANWEIZAIWEIQIYUKOUYUJIAOLAOWUBAOCHOUSUODEGERENSUODESHUISHI,KECAIQULEIJIYUKOUFAYUKOUYUJIAOSHUIKUAN。RUCAIYONGGAIFANGFA,NEIMEXIAOZHANG7YUEFENLAOWUBAOCHOUKOUCHU5000YUANJIANCHUFEIYONGHOUZEWUXUYUJIAOSHUIKUAN,BIYUKOUYUJIAOFANGFAWANSHANDIAOZHENGQIANSHAOYUJIAO440YUAN。RUXIAOZHANGNIANNEIZAIWUQITAZONGHESUODE,YEJIUWUXUBANLINIANDUHUISUANTUISHUI。

四、纳税人如何适用上述完善调整后的预扣预缴个人所得税方法?

凤凰彩票NASHUIRENKEGENJUZISHENQINGKUANGPANDUANSHIFOUFUHEBENGONGGAOGUIDINGDETIAOJIAN。FUHETIAOJIANBINGANZHAOBENGONGGAOGUIDINGDEFANGFAYUKOUYUJIAOSHUIKUANDE,YINGJISHIXIANGKOUJIAOYIWURENSHENMINGBINGRUSHITIGONGXIANGGUANZUOZHENGZILIAOHUOZHECHENGNUOSHU。RUXINRUZHIDEBIYEDAXUESHENG,KEYIXIANGDANWEICHUSHIBIYEZHENGHUOZHEPAIQIANZHENGDENGZUOZHENGZILIAO;SHIXISHENGQUDESHIXIDANWEIZHIFUDELAOWUBAOCHOUSUODE,RUCAIQULEIJIYUKOUFAYUKOUSHUIKUANDE,KEYIXIANGDANWEICHUSHIXUESHENGZHENGDENGZUOZHENGZILIAO;QITANIANZHONGSHOUCIQUDEGONGZI、XINJINSUODEDENASHUIREN,RUQUESHIMEIYOUQITAZUOZHENGZILIAODE,KEYITIGONGCHENGNUOSHU。

凤凰彩票KOUJIAOYIWURENSHOUDAOXIANGGUANZUOZHENGZILIAOHUOCHENGNUOSHUHOU,JIKEANZHAOWANSHANDIAOZHENGHOUDEYUKOUYUJIAOFANGFAWEINASHUIRENYUKOUYUJIAOGERENSUODESHUI。

TONGSHI,NASHUIRENXUJIUXIANGKOUJIAOYIWURENTIGONGDEZUOZHENGZILIAOJICHENGNUOSHUDEZHENSHIXING、ZHUNQUEXING、WANZHENGXINGFUZE。XIANGGUANZUOZHENGZILIAOJICHENGNUOSHUDEYUANJIANHUOFUYINJIAN,NASHUIRENJIKOUJIAOYIWURENXULIUCUNBEICHA。

五、公告实施时间是什么?

《GONGGAO》ZI2020NIAN7YUE1RIQISHIXING。2020NIAN7YUE1RIZHIQIANJIUYEHUOZHESHIXIDENASHUIREN,RUCUNZAIDUOYUJIAOGERENSUODESHUIDE,RENGKEZAICINIANBANLIZONGHESUODEHUISUANQINGJIAOSHISHENQINGTUISHUI。

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