Announcement of State Taxation Administration of The People's Republic of China Municipality on Further Simplifying and Optimizing the Personal Income Tax Withholding and Paying Methods of Some Taxpayers (State Administration of Taxation? For individual residents who have withheld and remitted personal income tax on wages and salaries in the same unit every month in the last complete tax year, and the annual wage and salary income does not exceed 60,000 yuan, the withholding agent will directly deduct the accumulated expenses according to the annual wage and salary income of 60,000 yuan from June+10, 65438. That is, in the month when the taxpayer's accumulated income does not exceed 60,000 yuan, personal income tax will not be withheld temporarily; Personal income tax shall be withheld and remitted in the month when the accumulated income exceeds 60,000 yuan and in the months of the following years.

The withholding agent shall, in accordance with the regulations, declare the full amount of withholding for all employees, and indicate in the remarks column of the taxpayer corresponding to the Declaration Form for Withholding and Paying Individual Income Tax that "it has been declared every month in the previous year and its annual income does not exceed 60,000 yuan".