Subjectivity of law: Withholding and remitting refers to a way in which units and individuals who have the obligation to withhold and remit according to the provisions of the tax law are responsible for withholding and remitting the tax payable by taxpayers. That is, when the payer pays the taxpayer, he directly deducts the tax from the payment according to law and pays it on his behalf. I hope it helps you. Can the handling fee for withholding and paying taxes obtained by individuals be exempted from personal income tax? Jiangsu State Taxation Answer: According to Article 2 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Several Policy Issues Concerning Individual Income Tax ((KLOC-0/994) Caishuizi No.20), the following income is temporarily exempted from individual income tax (V) the withholding and remittance fee obtained by individuals after going through the formalities of withholding and remitting taxes. According to Article 17 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Interim Measures for Withholding and Paying Individual Income Tax (Guo Shui Fa [1995] No.65), the withholding agent shall pay a handling fee of 2% according to the tax withheld. Withholding agents can use it to withhold and pay fees and reward taxpayers who have performed well in withholding and paying taxes. However, if the tax authorities find that the withholding agent has paid back the personal income tax, they will not pay the handling fee to the withholding agent. Therefore, the withholding fees obtained by individuals according to regulations are temporarily exempt from personal income tax. Q: How do the provisions of the new and old individual income tax laws apply to wages and salary income? State Taxation Administration of The People's Republic of China answered: Specifically, the income from wages and salaries actually earned by taxpayers after September 20 1 1+0 shall be calculated and paid according to the revised expense deduction standard and tax rate table of the tax law. Wage and salary income actually earned by taxpayers before 20 1 1 September1day, regardless of whether the tax is declared and put into storage by withholding agents after 201September1day, shall be calculated and paid according to the expense deduction standard and tax rate table before the revision of the tax law. Withholding agents shall accurately understand the relevant provisions of the tax law and withhold taxes according to law. Q: After the implementation of the new tax law, what are the requirements for individual income tax deduction standards for individual industrial and commercial households, sole proprietorship enterprises and partnership enterprises? Jiangsu Local Tax Answer: According to the newly revised individual income tax law, its implementation regulations and related policies, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China have adjusted the deduction standard for individual industrial and commercial households, sole proprietorship enterprises and partnership enterprises, and determined it as 42,000 yuan/year (3,500 yuan/month) from 20 1 September1year. For example, Li 2065,438+065,438+0, a natural person investor of a sole proprietorship enterprise, actually received a salary of 80,000 yuan from the enterprise. When calculating the production and operation income of the enterprise in 2065,438+065,438+0, the natural person investor Li himself can deduct the expenses of 65,438+06,000 yuan (from September to June, 2000, 65,438+04,000 yuan (3,500 yuan). In the whole year, Li himself can deduct expenses of 30,000 yuan, and the salary of 80,000 yuan actually received by Li cannot be deducted before tax. Q: How to collect personal income tax when individuals transfer divorced and merged property? Jiangsu Local Taxation Answer: According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Concerning the Implementation of Certain Policies on Individual Income Tax (Guo Shui Fa [2009] 12 1), the income obtained by an individual from the transfer of a divorced house is allowed to be deducted from the original value of his corresponding property and reasonable expenses, and personal income tax is levied at the prescribed tax rate; The original value of the corresponding property is the sum of all the original values of the house purchased for the first time and related taxes and fees multiplied by the proportion of the transferor in the ownership of the house. The income obtained from the transfer of divorced houses can be exempted from personal income tax if the family owns the only house for more than five years.