If the salary is increased from October of that year according to the newly issued capital increase policy, the salary that is more than that of that year in the next year is the hikes.
The hike factor refers to the lag (extension) influence of the price increase (decrease) of last year on the year-on-year price index. That is, in the process of calculating the year-on-year price index, the impact of the increase (decrease) of commodity prices in the previous year on the price index in the next year. The tax cut policy is the corresponding tax cut policy given by the tax authorities when the enterprise tax revenue increases due to the above reasons.
It should be the "new and old comparative capital increase" in the pension audit form. This item is negative: the pension amount calculated by the new method is lower than that calculated by the old method.
After the employer and individual pay the medical insurance premium in full and on time, the medical insurance agency shall include the funds in the personal account of the insured in accordance with the prescribed proportion. Personal accounts of medical insurance participants are 2% and 7% of the payment base. 5% is divided into parts in proportion.
Wage hike: refers to the amount of wages that will be increased in the next year than in the current year according to the newly issued capital increase policy. If the salary is increased from October of that year according to the newly issued capital increase policy, the salary that is more than that of that year in the next year is the hikes. Wage hikes are not included in the statistics of total wages in that year. Tail-off wages: the amount of wages paid in the previous year according to the newly introduced capital increase policy of that year. If, according to the newly issued capital increase policy of that year, the implementation time of capital increase starts from October of last year, the amount of capital increase for three months starting from October of last year is the tail pay of that year. Tail-off wages are included in the statistics of total wages in that year.
Legal basis:
Law of the People's Republic of China on the Administration of Tax Collection
Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop levying, overpay, underpay, levy in advance, postpone collection or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be approved in accordance with the provisions of laws and administrative regulations.
Article 29 Except for tax authorities, tax personnel and units and personnel entrusted by tax authorities in accordance with laws and administrative regulations, no unit or individual may conduct tax collection activities.
Article 30 Withholding agents shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes as stipulated by laws and administrative regulations. Taxpayers may not refuse to withhold or collect taxes when withholding agents perform their obligations according to law. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall, in accordance with the provisions, pay withholding agents the handling fees for withholding and collecting.