Six special personal income tax deductions for children's education, continuing education, housing loan interest, housing rent, support for the elderly and serious illness medical care have been added. The first five items can be withheld and remitted by the unit on a monthly basis, and serious illness medical treatment can only be declared by individuals on an annual basis.
See Annex II for the explanation of specific special deduction.
2. Adopt the annual accumulative tax withholding method.
Residents' individual income tax is paid by the annual cumulative withholding method. See Annex III for specific withholding methods and withholding details.
Processing channels include:
(1) Withheld and remitted by the company every month, and settled by itself from March to June 30th of the following year.
(2) Apply for declaration on an annual basis, and apply for it when the payment is settled from March/KLOC-0 to June 30th of the following year.
3 download the "personal income tax" APP
If colleagues want to withhold tax through the company, they need to provide special deduction information to the company. Please download the "Personal Income Tax" APP in advance, complete the registration and fill in the personal information, and fill in the relevant information of special additional deduction after 20 19 1.
See Annex 4 for specific operation methods.
Colleagues are responsible for the authenticity, accuracy and completeness of the information submitted. Please keep the paper files of relevant materials for at least 5 years, and the tax authorities will check them irregularly.
In order to ensure timely and accurate information collection and salary payment, please complete relevant special additional deduction information on 20 1 91-201,and overdue information will not be treated in salary payment in1.
Non-mainland residents are temporarily unable to submit through the APP, and specific information collection will be notified separately.
As the relevant policies and supporting software are still in the implementation stage, the specific contents and subsequent operations may change, and the Human Resources Department and the Finance Department will continue to pay attention to them in a timely manner, and will notify them in time if there are any changes or confirmation information. Telephone number suggestion consultation 1 14.
skill
The above answer is only for the current information combined with my understanding of the law, please refer carefully!
If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.