1. According to the revised Personal Income Tax Law and relevant provisions, the actual salary and salary income obtained by taxpayers after October 1, this year (including) shall be subject to the expense deduction standard of 5,000 yuan per month. For those who meet the above conditions, the withholding agent shall withhold and remit taxes strictly in accordance with the standard of 5,000 yuan/month fee deduction, so as to ensure that taxpayers do not enjoy tax reform dividends at a discount.
3. If a withholding entity fails to deduct wages and salaries according to the deduction standard of 5000 yuan fee after October 1 this year, the taxpayer may complain to the tax authorities. The tax authorities shall verify it in time and give publicity and guidance to the withholding entity so as to solve the problem as soon as possible and effectively safeguard the legitimate rights and interests of the taxpayers.
Complaints hotline: 12366
State Administration of Taxation
November 2, 2018
A number of new regulations were implemented in October: raising the threshold of individual tax, recruitment should not be limited to household registration.
From October onwards, the Chinese people will usher in an important change, that is, the adjustment of the tax threshold. The new tax law will come into effect on January 1, 2019. However, in order to enable the people to enjoy the tax dividend as soon as possible, from October 1, 2018 to December 31, 2018, the basic deduction standard of wage and salary income was raised to 5000 yuan per month, and the tax was calculated according to the new tax rate table.