Interpretation of the announcement of the State Administration of Taxation on further simplifying and optimizing the methods of withholding and withholding individual income tax of some taxpayers2020-12-29
Recently, the State Administration of Taxation has issued the announcement on further simplifying and optimizing the methods for withholding and withholding individual income tax of some taxpayers (hereinafter referred to as the announcement)
1. Why the announcement?
After the reform of individual income tax system, in order to make most taxpayers accurately prepay taxes and enjoy reform dividends in advance in the process of withholding and prepaying as much as possible, referring to the international practice, the cumulative withholding method is adopted to withholding and withholding individual income tax on the personal salary income of residents.In this way, most of the taxpayers with only one income from wages and salaries pay the same amount of tax as the tax payable in the whole year, so that there is no need to make final settlement the next year, thus effectively reducing the tax burden.From the first year of the implementation of the new tax system, this withholding and prepayment system has played a positive and effective role. In the prepayment stage, a considerable number of taxpayers fully enjoy the reform dividend and do not need to handle the final settlement.However, it is also found that some taxpayers whose annual income is less than 60000 yuan are paid from one place. Although they do not have to pay tax in the whole year, they can not judge the annual income in the middle of the year because of the big fluctuation of their income in each month or the low level after the first year, and they still need to apply for tax refund after the end of the year.
In view of this, considering that the implementation of the new tax system has a complete tax cycle, and taxpayers also have the annual income tax data after the implementation of the new tax system, for the group whose work is stable and whose annual income is less than 60000 yuan, on the basis of enjoying the dividend of the original tax reform, the tax withholding and prepayment method can be optimized to further reduce their tax burden.According to the individual income tax law of the people's Republic of China and the relevant provisions of its implementation regulations, the "announcement" has been issued with overall consideration of the tax burden and the stability of fiscal revenue in the withholding and prepayment stage of taxpayers. This will also help to better support stable employment, ensure employment, promote consumption, and help to build a new development pattern.
2. Which taxpayer's withholding and prepayment methods have been optimized by the announcement?
The notice mainly optimizes the withholding and prepayment methods of two types of taxpayers
The first is the individual residents who have withheld and declared the personal income tax on wages and salaries in the same unit in each month of the last complete tax year, and the annual wage and salary income does not exceed 60000 yuan.Specifically, three conditions should be met at the same time: (1) from January to December of the previous tax year, all of them worked in the same unit and withheld and prepaid the personal income tax of wages and salaries;(2) The accumulated wage and salary income from January to December of the previous tax year (including the annual one-time bonus and other wages and salaries without deduction of any expenses and tax-free income) shall not exceed 60000 yuan;(3) Since January of this tax year, he is still employed in the unit and obtains salary income.
Second, the individual residents, such as insurance salesmen and securities brokers, who have withheld and paid personal income tax on labor remuneration according to the cumulative withholding method.The following three conditions should be met at the same time: (1) in the previous tax year from January to December in the same unit, and the individual income tax of service remuneration income has been withheld and prepaid according to the cumulative withholding method;(2) The accumulated labor remuneration (without deduction of any expenses and tax-free income) from January to December of the previous tax year shall not exceed 60000 yuan;(3) Since January of this tax year, the company still obtains the income from service remuneration of withholding and withholding taxes according to the accumulative withholding method.
[example] Xiao Li was an employee of unit a from 2020 to 2021.From January to December in 2020, unit a handled the detailed declaration of full withholding for all employees for Xiaoli. Assuming that Xiaoli's salary income in 2020 is 54000 yuan, this announcement can be applied to Xiaoli in 2021.
[example] Xiao Zhao worked in unit B from March to December 2020, and his annual salary was 54000 yuan.Assuming that Xiao Zhao still works in unit B in 2021, but not all of them worked in unit B in the previous year, this announcement is not applicable.
What is the optimized withholding method?
For taxpayers who comply with the provisions of the announcement, when withholding the individual income tax of the current tax year, the accumulated deduction expenses shall be directly calculated and deducted according to 60000 yuan of the whole year since January.In other words, in the months when the taxpayer's accumulated income does not exceed 60000 yuan, no withholding and prepayment of individual income tax is required;The individual income tax shall be withheld and prepaid in the month in which the accumulated income exceeds 60000 yuan and the subsequent months of the year.At the same time, according to the provisions of the tax law, the withholding agent should still apply for the full withholding declaration of all employees in accordance with the provisions of the tax law.
[example] Xiao Zhang is an employee of unit A. from January to December 2020, he received salary of 50000 yuan from unit a, and the unit handled the detailed declaration of individual income tax of salary income from January to December 2020.In 2021, unit a will pay 10000 yuan in January and 4000 yuan per month from February to December.Without considering the deduction of "three insurances and one fund", according to the original withholding method, Xiaozhang needs to prepay personal income tax (10000-5000) in January×3% = 150 yuan, and there is no need to pay individual income tax in advance in other months;As the annual income is less than 60000 yuan, it can be refunded 150 yuan through final settlement.After adopting the new withholding and prepayment method stipulated in this announcement, Xiaozhang can directly deduct the annual accumulative deduction expenses of 60000 yuan from January, without the need to prepay taxes, and there is no need to conduct final settlement and payment at the end of the year.
[example] Xiaozhou is an employee of unit A. from January to December 2020, he received salary of 50000 yuan from unit a, and the unit handled the detailed declaration of individual income tax of wage and salary income from January to December 2020.In 2021, unit a will pay a monthly salary of 8000 yuan, and individuals will pay 2000 yuan of "three insurances and one gold" according to national standards.Without considering other deductions, according to the original withholding method, the individual income tax of 30 yuan per month is required to be paid in small weeks.After adopting the new withholding method specified in this announcement, from January to July, due to its accumulated income of (8000×7 months = 56000 yuan) is less than 60000 yuan and does not need to pay tax;Since August, the accumulated income of Xiaozhang has exceeded 60000 yuan, and the monthly withholding tax is calculated as follows:
Withholding tax in August = (8000×8-2000×8-60000)×3% - 0 = 0 yuan
Withholding tax in September = (8000×9-2000×9-60000)×3% - 0 = 0 yuan
Withholding tax in October = (8000×10-2000×10-60000)×3% - 0 = 0 yuan
Withholding tax in November = (8000×11-2000×11-60000)×3% - 0 = 180 yuan
December withholding tax = (8000×12-2000×12-60000)×3% - 180 = 180 yuan
It should be noted that for taxpayers who meet the requirements of this announcement, if the withholding agent estimates that the income to be distributed to the taxpayer in the current year will exceed 60000 yuan, the taxpayer needs to pay tax records, or he has several income sources, and the annual income is expected to exceed 60000 yuan after the merger, the withholding agent and the taxpayer can obtain the confirmation of both parties before the tax withholding declaration in January of the current year,Individual income tax shall be calculated and paid in advance according to the original withholding method.
[example] in the above example, suppose that unit a expects to pay 96000 yuan of wages for a small week in 2021, it can deduct 30 yuan of tax declaration per month according to the original withholding method before the wage payment in January 2021 and after the confirmation of the small week.
How should the withholding agent operate after the promulgation of the announcement?
When the withholding agent calculates and withholds the individual income tax in January of this year, the system will automatically summarize and prompt the list of employees who may meet the requirements according to the withholding declaration of the previous year. After the withholding agent checks and confirms according to the actual situation, the withholding agent can press theIndividual income tax shall be withheld and prepaid in accordance with the method specified in the announcement. If the paper declaration is adopted, the withholding agent shall determine the taxpayer who meets the provisions of the announcement according to the withholding declaration of the previous year, and then implement this announcement, and fill in the remarks column of the corresponding taxpayer in the individual income tax withholding declaration form from January of the current year"Every month of last year has been declared, and the annual income does not exceed 60000 yuan.".
What is the implementation time of the announcement?
The announcement shall come into force on January 1, 2021.