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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 Party committee of the company organized and studied the spirit of the Sixth Plenary Session of the 18th CPC Central Committee

The Sixth Plenary Session of the 18th Central Committee of the Communist Party of China was held in Beijing from October 24 to 27. It reviewed and approved the "Several Guidelines on Political Life within the Party under the New Situation" and the "Regulations on Inner-Party Supervision of the Communist Party of China. On November 22, the party committee of the group company successively held party committee and branch secretary meetings to learn the spirit of the sixth Plenary session of the 18th CPC Central Committee and put forward requirements for organizational construction and party member management. At the branch secretary meeting, Jiang Xiaomeng, secretary of the party committee of the group company, preached the main contents of "some guidelines on Inner-Party political Life under the New situation" and "regulations on Inner-Party Supervision of the Communist Party of China. He pointed out that seeking truth from facts, integrating theory with practice, keeping close ties with the masses, criticizing and self-criticism, democratic centralism, and strict party discipline are the basic norms and working principles of inner-party political life accumulated by the Communist Party of China for several generations. In the new social environment, some party members and cadres have bred some unhealthy atmosphere, which has damaged the image and interests of the party, the Sixth Plenary Session of the 18th Central Committee of the Communist Party of China proposed to strengthen and standardize the political life within the party, take the party constitution as the foundation, adhere to the party's political line, ideological line, organizational line and mass line, strive to enhance the political, contemporary, principled and fighting nature of the party's political life, and strive to enhance the party's ability of self purification, self improvement, self innovation and self improvement, Efforts should be made to improve the party's leadership and governance level, efforts should be made to safeguard the authority of the Party Central Committee, ensure the unity and unity of the party, maintain the advanced nature and purity of the party, and strive to form a centralized, democratic and disciplined party in the whole party

2020

07-31

Jinxi plant environmental protection facilities through the completion of acceptance

On November 1, Jianfeng Pharmaceutical Jinxi Pharmaceutical Factory successfully obtained the approval from Zhejiang Environmental Protection Department that the environmental protection facilities of the project passed the completion acceptance, and a key work of Jianfeng Pharmaceutical in 2016 came to an end. Jianfeng Pharmaceutical's annual output of 35 tons of cephalosporins, anti-tumor drugs and other raw material production lines and various preparation production lines technological transformation projects started construction in Jinxi Development Zone in October 2012 and were almost completed in September 2015. The construction of the project strictly abided by the "three simultaneous" system of environmental protection, conscientiously implemented the requirements in the environmental impact assessment report and its approval documents, and invested 19.34 million yuan in environmental protection facilities. The plant has basically realized the separation of clean and sewage. A new wastewater treatment system with a daily treatment capacity of 700 cubic meters and a "physical, chemical and biochemical" treatment process has been built, and an online monitoring device networked with the environmental protection department has been installed. All kinds of production wastewater, public works wastewater and domestic sewage are treated by the wastewater station and sent to Jinxi Sewage Treatment Plant for centralized treatment; there is an RTO regenerative incineration device of 10000 cubic meters per hour and a centralized treatment device of 4000 cubic meters per hour for chlorine-containing organic waste gas. All kinds of waste gas are discharged after collection and treatment. In October 2015, with the approval of Jinhua Economic and Technological Development Zone Branch of Jinhua Environmental Protection Bureau, the trial production of Jinxi project was carried out. After more than half a year of operation, in early July 2016, Zhejiang Environmental Monitoring Center Station carried out completion acceptance monitoring of environmental protection treatment facilities such as waste water and waste gas of Jinxi Pharmaceutical Factory, and issued a completion acceptance monitoring report of environmental protection facilities at the end of August.

2020

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Jinxi plant environmental protection facilities through the completion of acceptance

2020

07-31

Jinxi plant environmental protection facilities through the completion of acceptance

2020

07-30

Daye Jianfeng Safety Standard was awarded as the only award-winning enterprise in daye city in 2015.

Due to the achievements made in the establishment of secondary safety production standardization, daye peak cement company recently received a special award of 200000 yuan from daye municipal government. In order to encourage industrial and commercial enterprises in the region to improve their production safety, daye municipal government set up a special fund in 2015, stipulating that 200000 yuan will be awarded to those who pass the secondary safety standardization review before December 31, 2015. It is understood that among the industrial and commercial enterprises in daye city, there were 4 enterprises that applied for and passed the examination in 2015, but only daye peak passed the examination before December. Therefore, Daye Peak has become the only enterprise that has won the special award for the establishment of the safety standard in Daye City in 2015. (Ye Meifang)

2020

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Two Cement Enterprises Start to Implement "Big Patrol Inspection"

With the change of the competition situation in the industry, the profit space of cement production enterprises has been greatly squeezed. Reducing costs and increasing efficiency and job optimization have become the inevitable choice to improve the enterprise's own development ability and enhance the core competitiveness. In accordance with the requirements of the group company to realize the transformation from extensive management to lean management, combined with the advanced experience of peer enterprises, recently, Yunnan peak, daye peak two enterprises have implemented "big inspection" to promote the overall optimization of posts. On November 1, daye peak post inspection officially started full operation, starting from the limestone storage yard at the source of the production line to the cement storage. the original 15 posts were merged, and the best experienced mechanics, electricians and post workers were transferred to form a large inspection class, which was mainly responsible for on-site emergency disposal and post routine maintenance to ensure the normal production of the whole production line. In order to ensure the smooth implementation of the large-scale inspection, daye peak management team has repeatedly communicated and discussed with the heads of relevant workshops and departments, and held a special workshop post optimization promotion meeting in September to clarify objectives and responsibilities, formulate implementation steps, and do a lot of preparatory work. At the kick-off meeting for the implementation of the large-scale inspection on October 31, Zhang Fengliang asked daye peak employees to recognize the current situation of serious cement overcapacity and cruel market competition, understand the necessity of implementing the large-scale inspection, and asked the workshop leaders to do a good job in training and guiding the employees, shorten the transition period, normalize the operation of the large-scale inspection as soon as possible, and at the same time, managers should also change their working ideas and concepts and do a good job in full-time, strengthen the inspection, overhaul and maintenance of the regular day shift, and find and solve the problems existing in the equipment and process in time.

2020

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