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The new tax law is coming! The authority of the six hot issues responded in this way.

Release time:

2020-08-14

The new tax law is coming! The authoritative departments of the six hot issues responded in this way

The fifth meeting of the 13th National People's Congress Standing Committee 8# June 31 voted and passed the decision on amending the personal income tax law, marking the completion of the seventh overhaul of the tax law.

Why is the "threshold" set at 5000 yuan per month? How much tax can the new tax law reduce for the working class? How exactly can the special additional deduction be deducted? ...... Facing the hot issues of social concern, the General Office of the Standing Committee of the National People's Congress held a press conference in the Great Hall of the People that afternoon, and the relevant persons in charge of the Ministry of Finance and the State Administration of Taxation answered one by one.

Watch 1: The monthly 5000 yuan "threshold" has attracted much attention due to three major considerations

tax basic deduction standard ( is commonly referred to as "threshold" ) . Why is the standard of 5000 yuan per month set?

Vice Minister of Finance Cheng Lihua said that it is mainly based on three considerations:

First, it is determined after taking into account the basic consumption expenditure per capita of urban residents, the average number of people per employee, the consumer price index and other factors. According to the sample survey data of the National Bureau of Statistics, the per capita consumption expenditure borne by urban employees in China in 2017 was about 3900 yuan per month. According to the average annual growth rate of urban residents' consumption expenditure in the past three years, the per capita consumption expenditure in 2018 was about 4200 yuan per month. The basic deduction standard is set at 5000 yuan per month, which not only covers the per capita consumption expenditure, but also reflects a certain forward-looking.

Second, in addition to the basic deduction standard, this amendment has added a number of special additional deductions, expanding the low-grade tax rate range, the majority of taxpayers can enjoy tax reduction dividends to varying degrees, especially the lower-middle income groups benefit more. Based on the factor of raising the basic deduction standard to 5000 yuan per month, the proportion of individual tax payers in urban employment will drop from the current 44% to 15% after the amendment.

Three are two new deductions, one is a special additional deduction for supporting the elderly, and the other is to allow three types of income such as labor remuneration, author's remuneration and royalties to be taxed after deducting the expenses of 20% , which further increases the deduction of expenses for a considerable number of taxpayers.

However, Cheng Lihua said that the "threshold" of 5000 yuan is not fixed and will be dynamically adjusted in the future in combination with deepening the reform of personal income tax and changes in the level of basic consumption expenditure of urban residents.

Point 2: After 10 July 1 , the monthly income below yuan will be reduced by 50% above

. According to the decision, the revised tax law will be implemented from 2019 1 , so that taxpayers can enjoy the tax reduction bonus as soon as possible, starting from 10 April 1 this year, the basic deduction standard for wages and salaries will be raised to 5000 yuan per month, and tax will be calculated according to the new tax rate table. The new tax rate table also applies to business income such as individual industrial and commercial households.

"When paying wages after 10 March 1 , the financial personnel of each enterprise unit must remember when withholding personal income tax, and don't forget to apply the new expense standard and new tax rate table of 5000 yuan." Liu Lijian, chief auditor of the State Administration of Taxation, reminded.

Cheng Lihua said that with the increase of the basic expense standard, the majority of working taxpayers will realize tax reduction to varying degrees, among which the tax burden of taxpayers with monthly income below 2 .02 million yuan can be reduced by more than 50% of . Overall, the tax revenue decreased by 3,200 .6 billion yuan a year 105 the reform. If you consider other deductions, as well as new special additional deductions, the tax burden will be further reduced.

Point 3: Fifty-six percent discount on remuneration income is taxed at

56 yuan

. Why do you decide to increase the deduction of labor income, remuneration income and royalties?

Cheng Lihua said that in the process of reviewing and soliciting opinions on the draft amendment to the tax law, some committee members, experts and the public have put forward suggestions that taxpayers' remuneration and other income should be allowed to deduct related costs and expenses. The revised tax law has adopted the above suggestions and translated the current tax law to allow three types of income, such as remuneration for labor services, remuneration for authors and royalties, to be taxed after deducting 20% of the expenses of

. In other words, the tax is calculated at a 20% discount to the original income.

At the same time, in order to encourage creation, the remuneration income is allowed to deduct 20% of the 124 expenses of

, and a discount of 70% of the 126 of is further given. The two factors are superimposed, and the remuneration income is actually equivalent to the calculation of tax at the discount of 5.6 . "That is to say, the remuneration income of 100 yuan will be calculated and taxed according to 56 yuan, which greatly reduces the tax burden." Cheng Lihua said. Aspect 4: Special Additional Deductions Preliminary Consideration Quota or Limit Standard

Children's Education, Continuing Education, Support for the Elderly... After the amendment, six special additional deductions will be added to the tax law, but according to what standard will be deducted?

According to the authorization of the tax law, the State Council will make specific provisions on the scope, standards and implementation steps of special additional deductions.

Cheng Lihua said that preliminary consideration should be given to setting a certain limit or quota standard for special additional deductions, which should not only ensure that taxpayers can pay taxes conveniently and relevant expenses can be reasonably deducted, but also reflect the fairness of the policy so that the majority of taxpayers can really enjoy the dividends of tax reduction.

"the implementation of special additional deduction is a new attempt, which puts forward higher requirements for taxpayers' tax declaration and tax collection and management by tax authorities." Cheng Lihua said that in order to ensure the smooth implementation of this policy, the Ministry of Finance will combine the existing collection and management conditions and design the relevant system based on the principle of simplifying procedures and facilitating operation.

Point 5: The design of the highest tax rate takes into account the adjustment of income distribution requirements

personal income tax 45%

's highest marginal tax rate has always been one of the focuses.

# Wang Jianfan, Director of the Tax Administration Department of the Ministry of Finance of 158, said that for high-income people, the adjustment has raised the basic deduction standard, increased special additional deductions, and also achieved tax cuts. However, due to the large gap in income distribution in China, the design of the tax rate structure of personal income tax, including the design of the highest marginal tax rate, should take into account the requirements of regulating income distribution.

However, Wang Jianfan said that with the continuous improvement of collection and management and supporting conditions, China will further promote the reform of the personal income tax system combining comprehensive and classification. The comprehensive tax system will take into account the scope of comprehensive taxation, the scope of deduction and the tax rate structure, including the tax rate level.

Point 6: The supporting tax collection and management system should be formulated to let taxpayers "run less roads"

The revised tax law will be implemented soon. How can the tax authorities ensure the smooth implementation of the new tax system? Does self-declaration at the end of the year increase the burden on taxpayers?

Deng Yong, Director of the Income Tax Department of the State Administration of Taxation, said that the new tax law has created six institutional innovations: self-declaration, taxpayer identification number, anti-avoidance provisions, departmental information sharing, departmental collaborative management and tax credit application. The tax department is making every effort to improve the supporting system of collection and management, and at the same time make preparations for collection and management and build a tax service guarantee system.

Liu Lijian said that in order to make it easier for taxpayers to simplify their operations to the greatest extent, the State Administration of Taxation will step up efforts to study and formulate supporting operational measures. Ensure that taxpayers can deduct when they declare, and relevant information and vouchers should not be submitted to the tax authorities

as far as possible; can enjoy prepayment, individuals can provide special additional deduction information to the unit, and the unit will deduct according to the facts when paying wages and withholding personal income tax every month.

Liu Lijian said that even if the withholding and prepayment link is not enjoyed or the deduction is not in place, the tax refund can be applied for in the second year when the final settlement is processed. In addition, the tax department will share third-party information with multiple departments, check the true accuracy of the declared information, minimize the provision of supporting materials by taxpayers, and "let information run more on the Internet and let taxpayers run less on the road". ( article comes from network

)

More information

The management level is less responsible, the work is more clear, the work efficiency is higher, and the peak of Daye is quietly changing.

Since the implementation of the large-scale inspection in early November 2016, Daye Jianfeng Cement Company has embarked on a comprehensive institutional adjustment and optimization, which has been carried out for more than five months. In just a few months, the internal management of Daye Peak has achieved a preliminary transformation, the process has been further straightened out, and the work efficiency has also been significantly improved. Reduce the hierarchy and further flatten the management. In the past, in order to avoid responsibilities, there were often repeated and overlapping settings in the setting of enterprise posts, and even there were cases where no one handled the accident and no one took responsibility. In order to truly realize flat management, daye peak merged the original production department, technology department, manufacturing workshop and finished product workshop to form a manufacturing department in early January this year after the implementation of large-scale inspection. Merging the former Environmental Security Department and the Comprehensive Management and Security Department to form the Environmental Security Department; The purchasing functions of the original departments were merged into the purchasing department. The functions of the infrastructure section of the former comprehensive management department were merged into the waste heat power generation department. After the adjustment of the organization, the members of the management team in charge of production also served as department managers, realizing the "sinking" of management ". Adjust and formulate the responsibility system to ensure that tasks are on duty and responsibilities are on duty. In response to changes in institutions and job settings, Daye Peak has carried out a comprehensive revision of the job responsibility system, making requirements around the key indicators of various departments and positions, and implementing "personalization" of responsibilities ". For example, the relevant indicators of mechanics focus on the consumption of machinery and materials, the operation rate of the equipment under their jurisdiction, and the failure time, and the hook for cement and clinker production has been canceled. Responsibility assessment is carried out according to post responsibilities and relevant management systems, and the assessment has been strengthened. In order to understand the actual effect of daye peak institutional reform, on March 30, the group company

2020

07-31

Group Party Committee to determine the annual work plan

The party Committee of the group company has determined its work ideas and work plan for 2017 a few days ago, and relevant work has been arranged below. In view of the current new political and economic situation and the task of enterprise transformation and development, the general requirements of the Party Committee of the Group Company for 2017 are: to thoroughly study and implement the spirit of the Sixth Plenary Session of the 18th CPC Central Committee and the series of important speeches by General Secretary Xi Jinping, the spirit of the Seventh Party Congress of Jinhua City, to closely revolve around the center of enterprise production, operation and reform and development, and to adhere to scientific development and cross-regional development as the first priority, in order to continue to carry out the study and education of "five stars striving for innovation" and "two learning and one doing", we should highlight the main line of comprehensively and strictly administering the party according to the rules, firmly establish the political awareness, overall situation awareness, core awareness and alignment consciousness of the majority of Party members and cadres, strengthen and improve the party building work in enterprises in the spirit of reform, and strive to improve the scientific, standardized and institutionalized level of Party building work in enterprises, in order to promote the scientific development of the group company, leapfrog development and harmonious development, it provides a strong political, ideological and organizational guarantee. The working idea of the Party Committee of the Group Company in 2017 is to focus on "one center", adhere to "one concept", highlight "three key points" and do a good job in "three constructions". That is: centering on the "one center" of enterprise production, operation and reform and development, we should strive to strengthen the "one concept" of "the organic unity of the party's leadership and the improvement of corporate governance"; to "thoroughly implement the main responsibility of the party committee; continue to carry out the study and education of" two learning and one doing "; and improve the system of party building work" as the "three key points", and focus on "team building and team building

2020

07-30

End of 2016 Qualification Review

According to our newspaper, the 2016 employee qualification evaluation work ended a few days ago, and 380 employees obtained new qualifications. Since the implementation of the employee qualification evaluation system in 2010, it has produced certain results in promoting employees to strengthen self-learning and improve and establish a multi-channel career development system for employees. Since the company's cement sector was included in the scope of qualification management for the first time, in accordance with the relevant regulations of the company's employee qualification management, the written examination for this review was conducted in Jinhua, Daye, and Pu'er on December 25, 2016. After professional knowledge examination, performance evaluation and comprehensive evaluation, the qualification of the corresponding grade and grade is finally determined. A total of 380 employees participated in the review, including 40 in management, 59 in technology and 281 in technicians. According to the unit, there are 2 people in the group department, 186 in daye peak, 89 in Yunnan peak, 56 in pharmaceutical company, 6 in international trade company and 41 in peak health. For employees who apply for qualifications above level 3, Group Barton organized a unified review. According to the final results, more than 6 per cent of the total number of persons rated as three or more qualified. (this newspaper reporter)

2020

07-31

Group Party Committee to determine the annual work plan

2020

07-31

Yunnan peak through the safety standard secondary acceptance

On March 21, Yunnan Jianfeng Cement Company successfully passed the evaluation and acceptance of secondary enterprises for safety production standardization. On the same day, a review team composed of leaders of the Yunnan Provincial Work Safety Supervision Bureau and relevant experts reviewed the implementation of the establishment of Yunnan Jianfeng safety production standardization secondary enterprises. According to the 13 elements involved in the "Standard for Assessment and Rating of Safety Production Standardization in Cement Enterprises", the review team conducted strict assessment and scoring item by item through grouping to check the site and review the data, and finally determined that Yunnan Peak passed the standard acceptance of safety standardization secondary enterprises. Yunnan Jianfeng has always attached great importance to safety production. After passing the three-level safety standard enterprise review in 2015, in order to raise the level of enterprise safety management to a new level, in 2016, it began to create secondary safety standardization. Over the past year, Yunnan Jianfeng has insisted on taking the creation of secondary safety standards as the top priority of production and operation management, and has formulated an implementation plan for production safety standardization in accordance with the requirements of national standardization norms. the content covers production safety responsibility system, education and training, safety inspection, safety facilities management and other safety production management standards, systems and post safety operation procedures, while further strengthening daily safety inspection and regularly organizing emergency plan drills, strengthen the investigation and rectification of potential safety hazards and the supervision of important hazard sources, and further consolidate the foundation of enterprise safety production management. After the review, Zhou Jiping, general manager of Yunnan Jianfeng, said that Yunnan Jianfeng will take this standard as a new starting point. On the basis of consolidating the accident-free achievements in production safety for two consecutive years, it will conscientiously implement the main responsibility of production safety and cultivate

2020

07-31

Yunnan peak through the safety standard secondary acceptance

2020

07-31

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