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关于《国家税务总局关于完善调整部分纳税人个人所得税预扣预缴方法的公告》的解读
来源:yabo-yabovip网站 发布时间: 2019-08-19 字体: [ ]

WEIGENGHAODIGUANCHELUOSHIDANGZHONGYANG、GUOWUYUAN“LIUBAO”“LIUWEN”JINGSHENHEYAOQIU,JINYIBUJIANQINGBIYEXUESHENGDENGNIANDUZHONGJIANSHOUCIRUZHIRENYUANYIJISHIXIXUESHENGYUKOUYUJIAOJIEDUANDESHUISHOUFUDAN,GUOJIASHUIWUZONGJUZHIFALE《GUANYUWANSHANDIAOZHENGBUFENNASHUIRENGERENSUODESHUIYUKOUYUJIAOFANGFADEGONGGAO》(YIXIAJIANCHENG《GONGGAO》)。

YI、DANGNIANSHOUCIRUZHIJUMINGERENQUDEDEGONGZI、XINJINSUODE,YUKOUYUJIAOFANGFAJINXINGLESHENMEWANSHANDIAOZHENG?

DUIYIGENASHUINIANDUNEISHOUCIQUDEGONGZI、XINJINSUODEDEJUMINGEREN,KOUJIAOYIWURENZAIYUKOUYUJIAOGONGZI、XINJINSUODEGERENSUODESHUISHI,KEKOUCHUCONGNIANCHUKAISHIJISUANDELEIJIJIANCHUFEIYONG(5000YUAN/YUE)。RU,DAXUESHENGXIAOLI2020NIAN7YUEBIYEHOUJINRUMOUGONGSIGONGZUO,GONGSIFAFANG7YUEFENGONGZI、JISUANDANGQIYINGYUKOUYUJIAODEGERENSUODESHUISHI,KEJIANCHUFEIYONG35000YUAN(7GEYUE×5000YUAN/YUE)。

ER、NAXIERENSHUYUBENGONGGAOSUOCHENGSHOUCIQUDEGONGZI、XINJINSUODEDEJUMINGEREN?

yabo《GONGGAO》SUOCHENGSHOUCIQUDEGONGZI、XINJINSUODEDEJUMINGEREN,SHIZHIZINASHUINIANDUSHOUYUEQIZHIXINRUZHISHI,MEIYOUQUDEGUOGONGZI、XINJINSUODEHUOZHELIANXUXINGLAOWUBAOCHOUSUODEDEJUMINGEREN。ZAIRUZHIXINDANWEIQIANQUDEGUOGONGZI、XINJINSUODEHUOZHEANZHAOLEIJIYUKOUFAYUKOUYUJIAOGUOLIANXUXINGLAOWUBAOCHOUSUODEGERENSUODESHUIDENASHUIRENBUBAOKUOZAINEI。RUGUONASHUIRENJINSHIZAIXINRUZHIQIANOURANQUDEGUOLAOWUBAOCHOU、GAOCHOU、TEXUQUANSHIYONGFEISUODEDE,ZEBUSHOUYINGXIANG,RENGRANKESHIYONGGAIGONGGAOGUIDING。RU,NASHUIRENXIAOZHAO2020NIAN1YUEDAO8YUEFENYIZHIWEIZHAODAOGONGZUO,MEIYOUQUDEGUOGONGZI、XINJINSUODE,JINYOUGUOYIBI8000YUANDELAOWUBAOCHOUQIEANZHAODANCISHOURUSHIYONG20%DEYUKOULVYUKOUYUJIAOLESHUIKUAN,9YUECHUZHAODAOXINGONGZUOBINGKAISHILINGXIN,NEIMEXINRUZHIDANWEIZAIWEIXIAOZHAOJISUANBINGYUKOU9YUEFENGONGZI、XINJINSUODEGERENSUODESHUISHI,KEYIKOUCHUZINIANCHUKAISHIJISUANDELEIJIJIANCHUFEIYONG45000YUAN(9GEYUE×5000YUAN/YUE)。

SAN、XUESHENGSHIXIQUDELAOWUBAOCHOUSUODEDE,YUKOUYUJIAOFANGFAJINXINGLESHENMEWANSHANDIAOZHENG?

yaboZHENGZAIJIESHOUQUANRIZHIXUELIJIAOYUDEXUESHENGYINSHIXIQUDELAOWUBAOCHOUSUODEDE,KOUJIAOYIWURENYUKOUYUJIAOGERENSUODESHUISHI,KEANZHAO《GUOJIASHUIWUZONGJUGUANYUFABU〈GERENSUODESHUIKOUJIAOSHENBAOGUANLIBANFA(SHIXING)〉DEGONGGAO》(2018NIANDI61HAO)GUIDINGDELEIJIYUKOUFAJISUANBINGYUKOUYUJIAOSHUIKUAN。GENJUGERENSUODESHUIFAJIQISHISHITIAOLIYOUGUANGUIDING,LEIJIYUKOUFAYUKOUYUJIAOGERENSUODESHUIDEJUTIJISUANGONGSHIWEI:

BENQIYINGYUKOUYUJIAOSHUIE=(LEIJISHOURUE-LEIJIJIANCHUFEIYONG)×YUKOULV-SUSUANKOUCHUSHU-LEIJIJIANMIANSHUIE-LEIJIYIYUKOUYUJIAOSHUIE

yaboQIZHONG,LEIJIJIANCHUFEIYONGANZHAO5000YUAN/YUECHENGYINASHUIRENZAIBENDANWEIKAISHISHIXIYUEFENQIZHIBENYUEDESHIXIYUEFENSHUJISUAN。

SHANGSHUGONGSHIZHONGDEYUKOULV、SUSUANKOUCHUSHU,ANZHAO2018NIANDI61HAOGONGGAOSUOFUDE《GERENSUODESHUIYUKOULVBIAOYI》ZHIXING。

yaboRU,XUESHENGXIAOZHANG7YUEFENZAIMOUGONGSISHIXIQUDELAOWUBAOCHOU3000YUAN。KOUJIAODANWEIZAIWEIQIYUKOUYUJIAOLAOWUBAOCHOUSUODEGERENSUODESHUISHI,KECAIQULEIJIYUKOUFAYUKOUYUJIAOSHUIKUAN。RUCAIYONGGAIFANGFA,NEIMEXIAOZHANG7YUEFENLAOWUBAOCHOUKOUCHU5000YUANJIANCHUFEIYONGHOUZEWUXUYUJIAOSHUIKUAN,BIYUKOUYUJIAOFANGFAWANSHANDIAOZHENGQIANSHAOYUJIAO440YUAN。RUXIAOZHANGNIANNEIZAIWUQITAZONGHESUODE,YEJIUWUXUBANLINIANDUHUISUANTUISHUI。

SI、NASHUIRENRUHESHIYONGSHANGSHUWANSHANDIAOZHENGHOUDEYUKOUYUJIAOGERENSUODESHUIFANGFA?

yaboNASHUIRENKEGENJUZISHENQINGKUANGPANDUANSHIFOUFUHEBENGONGGAOGUIDINGDETIAOJIAN。FUHETIAOJIANBINGANZHAOBENGONGGAOGUIDINGDEFANGFAYUKOUYUJIAOSHUIKUANDE,YINGJISHIXIANGKOUJIAOYIWURENSHENMINGBINGRUSHITIGONGXIANGGUANZUOZHENGZILIAOHUOZHECHENGNUOSHU。RUXINRUZHIDEBIYEDAXUESHENG,KEYIXIANGDANWEICHUSHIBIYEZHENGHUOZHEPAIQIANZHENGDENGZUOZHENGZILIAO;SHIXISHENGQUDESHIXIDANWEIZHIFUDELAOWUBAOCHOUSUODE,RUCAIQULEIJIYUKOUFAYUKOUSHUIKUANDE,KEYIXIANGDANWEICHUSHIXUESHENGZHENGDENGZUOZHENGZILIAO;QITANIANZHONGSHOUCIQUDEGONGZI、XINJINSUODEDENASHUIREN,RUQUESHIMEIYOUQITAZUOZHENGZILIAODE,KEYITIGONGCHENGNUOSHU。

KOUJIAOYIWURENSHOUDAOXIANGGUANZUOZHENGZILIAOHUOCHENGNUOSHUHOU,JIKEANZHAOWANSHANDIAOZHENGHOUDEYUKOUYUJIAOFANGFAWEINASHUIRENYUKOUYUJIAOGERENSUODESHUI。

TONGSHI,NASHUIRENXUJIUXIANGKOUJIAOYIWURENTIGONGDEZUOZHENGZILIAOJICHENGNUOSHUDEZHENSHIXING、ZHUNQUEXING、WANZHENGXINGFUZE。XIANGGUANZUOZHENGZILIAOJICHENGNUOSHUDEYUANJIANHUOFUYINJIAN,NASHUIRENJIKOUJIAOYIWURENXULIUCUNBEICHA。

WU、GONGGAOSHISHISHIJIANSHISHENME?

《GONGGAO》ZI2020NIAN7YUE1RIQISHIXING。2020NIAN7YUE1RIZHIQIANJIUYEHUOZHESHIXIDENASHUIREN,RUCUNZAIDUOYUJIAOGERENSUODESHUIDE,RENGKEZAICINIANBANLIZONGHESUODEHUISUANQINGJIAOSHISHENQINGTUISHUI。

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