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bb滚球王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?

bb滚球王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?

《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:

bb滚球王benqiyingyukouyujiaoshuie=(leijishourue-leijijianchufeiyong)×yukoulv-susuankouchushu-leijijianmianshuie-leijiyiyukouyujiaoshuie

bb滚球王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?

nashuirenkegenjuzishenqingkuangpanduanshifoufuhebengonggaoguidingdetiaojian。fuhetiaojianbinganzhaobengonggaoguidingdefangfayukouyujiaoshuikuande,yingjishixiangkoujiaoyiwurenshenmingbingrushitigongxiangguanzuozhengziliaohuozhechengnuoshu。ruxinruzhidebiyedaxuesheng,keyixiangdanweichushibiyezhenghuozhepaiqianzhengdengzuozhengziliao;shixishengqudeshixidanweizhifudelaowubaochousuode,rucaiquleijiyukoufayukoushuikuande,keyixiangdanweichushixueshengzhengdengzuozhengziliao;qitanianzhongshouciqudegongzi、xinjinsuodedenashuiren,ruqueshimeiyouqitazuozhengziliaode,keyitigongchengnuoshu。

bb滚球王koujiaoyiwurenshoudaoxiangguanzuozhengziliaohuochengnuoshuhou,jikeanzhaowanshandiaozhenghoudeyukouyujiaofangfaweinashuirenyukouyujiaogerensuodeshui。

tongshi,nashuirenxujiuxiangkoujiaoyiwurentigongdezuozhengziliaojichengnuoshudezhenshixing、zhunquexing、wanzhengxingfuze。xiangguanzuozhengziliaojichengnuoshudeyuanjianhuofuyinjian,nashuirenjikoujiaoyiwurenxuliucunbeicha。

五、公告实施时间是什么?

bb滚球王《gonggao》zi2020nian7yue1riqishixing。2020nian7yue1rizhiqianjiuyehuozheshixidenashuiren,rucunzaiduoyujiaogerensuodeshuide,rengkezaicinianbanlizonghesuodehuisuanqingjiaoshishenqingtuishui。


链接: 《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》(国家税务总局公告2020年第13号)

责任编辑: 刘璐

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