February 22, 2008 Source: General Office of State Taxation Administration of The People's Republic of China
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On February 29th, 2007, the 31st meeting of the 10th the NPC Standing Committee voted and passed the Decision on Amending the Individual Income Tax Law of People's Republic of China (PRC), which raised the expense deduction standard of individual income tax from RMB 65,438+RMB 6,000 per month to RMB 2,000 per month, and made it clear that it will come into effect on March 0, 2008.
In order to implement the revised individual income tax law, a few days ago, State Taxation Administration of The People's Republic of China issued a document on the convergence of personal income tax deduction standards and policies for wages and salaries. It is pointed out in the document that "it will be implemented from March 1 day, 2008" means that from March 1 day, 2008 (inclusive), personal income tax will be calculated and paid according to the expense deduction standard of 2,000 yuan per month. The income from wages and salaries actually earned by taxpayers before March 1 2008, regardless of whether the tax is put into storage after March 1 2008, is calculated and paid according to the expense deduction standard of 65,438 yuan+0,600 yuan per month.
What is emphasized here is the time when taxpayers "actually get" wages and salaries, rather than the ownership period when taxpayers get wages and salaries. This is related to the diversity and flexibility of monthly wages and salaries paid by various units in China at present, and also conforms to the principle of monthly taxation of wages and salaries.
At present, the payment time of wages and salaries in various units in China is not the same. Some units pay the monthly salary at the beginning of the month, some at the end of the month, some at the beginning of the month and some at the end of the month. The unit can also adjust the payment time, which is very flexible. Taxable amount of wages and salaries is levied on a monthly basis. It is consistent for all taxpayers to judge whether the deduction standard of 2,000 yuan per month is applicable according to the actual time of obtaining wages and salaries, which embodies the principle of fairness to all taxpayers.
In addition, it is helpful to balance the tax burden of taxpayers to judge whether the deduction standard of 2000 yuan per month should be applied by the time when wages and salary income are actually obtained. If a company delays the payment of wages and salaries from February to March, although the deduction standard of 2000 yuan per month can be applied, the taxpayer's wages and salaries from March should be delayed to April accordingly (and so on), otherwise there will be wages and salaries in February and March at the same time in March. According to the individual income tax law, all wages and salaries of the current month should be calculated and taxed together, which actually increases the tax burden of taxpayers.
According to the above, it is feasible to deduct 1600 yuan 2000 yuan from the salary in February, depending on the local tax. .
I just called the local tax to confirm that the income tax deduction standard must be determined as: the payment date, that is, the date when employees actually get their wages, that is, all the wages earned by employees after March 1 are deducted according to 2000 yuan.