What are the precautions for social security and personal income tax stipulated in the new tax law?

What are the precautions for social security and personal income tax stipulated in the new tax law?

1. People who pay social security should also fill in personal income tax returns;

2. The basis of social security payment is the same as that of individual tax payment, both of which are wages;

3. After the integration of the five certificates, the relevant information of social security and individual tax will be cross-reviewed.

Taxable income = (monthly income-five insurances and one gold-threshold-other deductions determined according to law-special additional deduction) * applicable tax rate-quick deduction.

Note: The new tax law1October 20 19 1 came into effect, and the latest tax threshold and tax rate1October 20 18 1 came into effect.

According to the provisions of the new tax law, from 20 1 810/0 month1to 201812 February 3 1, the income from taxpayers' wages and salaries is subject to the individual income tax rate.

What is the tax planning guide for individual income tax?

The guiding principles of individual income tax planning include the following:

1, legality. Legitimacy criterion, which is the first and most important criterion for planning, must be carried out within the scope permitted by the tax law if you want to plan personal income tax well.

2. rationality. Legitimacy and rationality are actually an organic whole. If we only care about its legitimacy and ignore its rationality when drawing up the personal income tax planning scheme, it will definitely not work. This needs attention. Remember a rule, that is, when drawing up a plan, it should be both reasonable and legal.

3. Pay attention to risks. The tax planning of individual income tax planning must be risky, that is to say, if there is a problem with the planning, it will directly affect the overall role. Therefore, in order not to affect the overall role of individual income tax planning, we should pay attention to risk preparation when planning.

What are the precautions for social security and personal income tax in the new tax law? Social security and personal income tax are closely related to each of us, so