In the first year of the implementation of the new tax system, it is found that some fixed salaries from one place and their annual income is lower than that6Although the taxpayer of RMB 10,000 yuan does not have to pay tax in the annual account settlement, it cannot judge the annual income in the middle of the year due to the large fluctuations of the monthly income or the reasons of the former high and the latter low, and the tax is withheld and paid in a certain month or several months, and it still needs to apply for tax refund after the end of the year. In this regard, the tax bureau issued a new policy to reduce the taxpayer's tax advance, and today we will analyze the policy points together:

According to the Announcement of State Administration of Taxation2020Annual regulation19In the last complete tax year, the individual income tax on wages and salaries shall be withheld and paid in the same unit every month, and the annual salary and salary income shall not exceed6For an individual resident of RMB 10,000 yuan, the withholding agent shall deduct the accumulated expenses when withholding the individual income tax from wages and salaries of the current year1Month starts directly in accordance with the whole year6Ten thousand yuan is deducted. That is, the cumulative income of the taxpayer does not exceed6In a month of ten thousand yuan, no individual income tax will be withheld temporarily. Before its cumulative income exceeds6The individual income tax shall be withheld and paid in the month of ten thousand yuan and the following months of the year.

The withholding agent shall, in accordance with the provisions, declare the full amount of withholding for all staff, and indicate in the remarks column of the corresponding taxpayer in the Personal Income Tax Withholding Return "All months of the previous year have declared and the annual income shall not exceed6Ten thousand yuan ".

First, to be specific, three conditions should be met at the same time1) The previous tax year1-12Have worked in the same unit every month and have withheld and paid the individual income tax on wages and salaries; (2) The previous tax year1-12Monthly accumulated wage and salary income (including annual one-time bonus and other wage and salary income, without any deduction of expenses and tax-free income) shall not exceed6Ten thousand yuan; (3) since the current tax year1He/she is still employed and earning wages and salaries in the same unit.

Example: Wang2020Year to year2021Every yearAUnit staff.Aunit2020years1-12Every month for Wang Mou handled full full withholding details declaration, assuming that Wang Mou2020Total annual salary56000Yuan, then Wang Mou2021Year may apply to this notice.
Example: Zhao2020years3-12In the moonBUnit work and annual salary income56000Yuan. Suppose Zhao2021The year is still onBUnit work, but because he was not always there last yearBUnit, this announcement does not apply.

Two, warm tips

(1The withholding agent calculates and withholds the current year1When it comes to the monthly individual income tax, 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 the actual situation, it can withhold and pay the individual income tax in accordance with the method stipulated in this Announcement.

(2(The Notice is from2021years1month1As of today.

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