In this survey and design institute in Chengdu, the young employee is comparing the salary slips in recent months.
Financial sponsor of a design and research institute project in Chengdu: My (monthly) salary income is about six or seven thousand yuan. I paid a tax of more than 40 yuan before September 20 18, and I don't need to pay a tax after June 20 18.
Tian Feng's monthly salary is about 7,000 yuan.
After the tax reform: after deducting about RMB 2,000 from the three insurances and one gold withheld by the company and the enterprise annuity, and then deducting the tax threshold of RMB 5,000, the remaining taxable income is zero, and Tian Feng does not need to pay a tax.
In Guangzhou, this office white-collar worker with an average monthly income of about 9,000 yuan can enjoy a special additional deduction of 3,000 yuan per month for supporting parents and children's education, plus 2,000 yuan for three insurances and one gold, with a threshold of 5,000 yuan. The monthly pre-tax deduction reaches 1 10,000 yuan, and he has also become a "zero-tax family".
Employee of the General Department of a company in Guangzhou: Now the special (additional) deduction has been added, which is actually very humanized, that is, if the family burden is heavier, the tax reduction he can enjoy will be larger.
After the comprehensive implementation of the individual tax reform, the number of corporate individual tax payers has dropped from 303 to 158, and most of them can enjoy special additional deductions.
Nationally, the tax threshold has been raised from 3,500 yuan to 5,000 yuan, reducing the number of taxpayers by more than 60 million. Since New Year's Day this year, six special additional deductions have been added, benefiting nearly 5000(4887) million taxpayers. The two-step reform factors are superimposed. Up to now (1-April), the national personal income tax revenue (396.3 billion yuan) has decreased by 30.9% year-on-year, and the wage income of more than 9,000 people (9 163) is not subject to personal income tax.
The tax rate jumped? Some groups pay taxes "before low and then high"
The monthly salary of some middle-income groups is similar, but the monthly tax payment has appeared the phenomenon of "low before, high after, and gradually increasing".
In this design and research institute in Chengdu, the person in charge of this department is a little confused by comparing his salary slips in recent months.
Vice president of a design and research institute in Chengdu: I earn more than 22,000 yuan a month, pay more than 380 yuan in February, then pay more than 580 yuan in March, and then pay more than 1200 yuan in April.
The monthly salary has not changed, but the monthly tax payment is different. Similarly, this situation also occurs in the unit.
Director of the financial management department of a design and research institute in Chengdu: The tax payment of our company was basically the same in February and June, so the tax payment in March increased, more than last month100000. This change also happened when our (company's) monthly salary was relatively stable.
In this information technology company in Guangdong, this happened in February when some middle and senior technicians withheld and remitted taxes.
General Manager of the International Department of an information technology company in Guangdong: After adopting the new tax policy, my personal tax payment will be around 5438+ 10 in 580 yuan in June, RMB 0/050 in February and 1900 yuan in the third month.
The monthly income fluctuates little, but why is the monthly tax amount different? Moreover, is it still a phenomenon of "low before, high after, and gradually increasing"?
Deputy Director of Personal Income Tax Department of Guangdong Provincial Taxation Bureau: This is because of the change in the way of personal income tax declaration (withholding), and the tax rate has jumped. The new individual income tax law, which was fully implemented from June 65438+1 October1this year, changed the declaration method of individual income tax from monthly withholding to cumulative withholding. With the increase of accumulated income, the applicable tax rate is from low to high, and the tax rate will jump when it reaches a certain amount.
Excess progressive tax rate and tax rate jump
What is tax rate jump? Before understanding the tax rate jump, let's first understand the excess progressive tax rate.
At present, in China, after deducting four types of deductions (special additional deductions, other deductions, individual tax exemption and special additional deductions), wages are taxed according to the 7-level excess progressive tax rate. In other words, the excess taxable income is taxed separately according to the corresponding tax rate level, which is called "tax rate jump".
During the transition period, personal comprehensive income is taxed on a monthly basis, and the taxable income, that is, the taxable amount, is divided into 7 nodes ranging from 3,000 yuan to 80,000 yuan, corresponding to 3% to 45% and 7 tax rates respectively.
Personal comprehensive income is taxed annually, and the tax amount corresponding to the seven tax rate levels becomes seven nodes ranging from 36,000 yuan to 960,000 yuan, which is exactly 12 times of the monthly tax amount.
Accumulated withholding? Reduce the burden on both sides
Judging from the excessive progressive tax rate of personal income tax, the tax rate will jump when the wage income reaches a certain level. Then, after the tax reform, why is there such a phenomenon of "low before and high after, and gradually increasing from month to month"? At the same time, will the new taxation method affect the personal tax burden?
Senior business manager of an information technology company in Guangdong: 1 month, my salary was about 3 1 ,000 yuan, so according to the new policy, the income tax (taxable income) was about 24,000 yuan, and the tax rate was 3%, so I paid less tax in June, 438+0, which was probably in 720 yuan. If calculated separately every month, the personal income tax is almost more than 3,000 yuan per month.
Before and after the reform, business managers who skipped the payroll tax in February and March paid more than 2,000 yuan less tax this year 1 month than before the reform.
Why are the two tax methods so different?
Deputy Director of No.1 Taxation Office of Wenjiang District Taxation Bureau, Chengdu: Before the tax reform, it was calculated on a monthly basis. Then, on the premise that his (monthly) income remains unchanged, his monthly tax payment is basically unchanged. After the tax reform, the cumulative tax calculation method of monthly prepayment and annual settlement is applicable.
Before the reform, individual tax was calculated on a monthly basis. As long as the monthly income does not change much, there will be no obvious difference between the tax amount and the tax paid.
After the reform, the tax is calculated on an annual basis, and the tax amount is calculated according to the cumulative number from 1 month to the current month, so the tax rate jumps from month to month, and there is a phenomenon of "low before, high after, and gradually increasing".
So, what is the impact of the new taxation method on taxpayers' tax burden?
Deputy Director of Personal Income Tax Department of Guangdong Provincial Taxation Bureau: For a taxpayer who only gets his salary from one place, the total amount of tax withheld every month is basically equal to the tax payable for the whole year.
Verify by calculation. We rounded Mr. Chen's monthly income to 365,438+0,000 yuan. According to the new tax calculation method, although 1 month only pays 720 yuan tax, it pays 1.560 yuan in February, 2,400 yuan in March, April and June, and 4,800 yuan in the six months after July.
But by the end of the year, its accumulated tax amount (40680) is the same as the original annual tax payable of "monthly withholding".
Since the tax payable by the two tax methods is the same, why should such a complicated algorithm be set up?
Researcher, Tax Division I, Income Tax Department, State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC): Under the method of accumulative withholding and prepayment, the accumulative withholding tax for the whole year is basically the same as the annual taxable amount. In this way, this group will not need to come (apply for tax refund) when the settlement is made next year, which will not only reduce the burden of tax collectors, but also reduce the burden of tax collectors.
In fact, because everyone's monthly salary fluctuates greatly or slightly, according to the new taxation method, for those middle-and high-income groups with large monthly income fluctuations, the trouble of tax refund at the end of the year can be avoided. Moreover, for those low-and middle-income groups whose monthly income fluctuates greatly and the tax exemption amount is insufficient in some months, the tax burden can be reduced.