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Interpretation of the Special Additional Deduction Policy of

公司新聞 2019-01-08 09:09:00 183

The Personal Income Tax Law of the People's Republic of China and the Regulations for the Implementation of the Personal Income Tax Law of the People's Republic of China have been formally implemented since January 1, 2019. The tax law reform involves the settlement and settlement of annual comprehensive income related to the vital interests of employees, the improvement of the starting point and the Deduction Policy of special additional deduction items. In order to make every employee understand the relevant policies clearly and better. Enjoying the dividend brought by the reform, on January 8, 2019, the Ministry of Finance conducted a training on "Interpretation of the Policy of Special Additional Deduction of the Personal Income Tax Law and its Implementation Regulations" for all staff members. The training was mainly divided into two parts:

 


 

    Firstly, it introduces the revision process of the Individual Income Tax Law and its implementing regulations, six main points of reform, the specific situation of the tax system of combining the synthesis and classification of the Individual Income Tax, and the tax rate corresponding to the annual and monthly taxable income.
 

    Secondly, it mainly interprets the special additional deduction policy that employees are concerned about, including the way of filing, the criteria and conditions of filing deduction, the use of personal income tax APP and the preparation materials for filing.

Through this centralized study, the purpose is to enable every employee to clearly understand the policy, understand the taxpayer's responsibilities and obligations, timely enjoy the tax reform dividends, while doing a good job of keeping all information for reference, and lay the foundation for the company to successfully complete the withholding and pre-payment declaration of personal income tax.



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