Can someone tell us more about the new tax law? What are the new changes?

The new individual income tax law will take effect from June 38, 2009 to October 30, 2009. In order to enable the broad masses of the people to enjoy the tax reduction bonus as soon as possible, from June 2065438 +2009 10 to June 2009, the actual salary income of taxpayers was deducted at the threshold of 5,000 yuan per month, and the new tax rate table was applied.

Good one: the tax reduction for wages and salaries is obvious.

/kloc-Taxpayers who earn wages and salaries after June 0/year can deduct the basic deduction fee of 5,000 yuan/month, and the new tax rate table is applicable. Most taxpayers have different degrees of tax reduction, especially for low-and middle-income people.

According to the tax reduction tables of different income groups, the monthly income of 8,000 yuan, 10000 yuan, 20,000 yuan and 50,000 yuan after deducting "three insurances and one gold" are 90 yuan, 290 yuan, 1590 yuan and 9,090 yuan respectively, and the corresponding monthly threshold is 3,500 yuan.

It is worth noting that, due to holidays, the new basic expense deduction items and tax rate table can be applied to the salary of June 5438+ 10 that all units should pay according to law at the end of September. Therefore, the withholding client software uniformly promoted and used by tax authorities has provided the corresponding tax calculation function, but the corresponding tax still needs to be declared and paid within the statutory reporting period.

Good two: the low tax rate has obviously widened.

In addition to raising the threshold, the new tax rate table will be applied from 10 to 1. The seven tax rates of wages and salaries are the same as before, but the tax rate range has changed obviously. The low tax rates of 3%, 10% and 20% have been significantly expanded, the tax rate range of 25% has been narrowed, and the tax rates of 30%, 35% and 45% have remained unchanged.

It is worth noting that this tax law has also adjusted the income tax rate from production and operation, and the lower limit of the highest 35% tax rate has been raised from 654.38+10,000 yuan to 500,000 yuan. This means that individual industrial and commercial households and sole proprietorship partnerships will benefit from the tax reform.

"Judging from the previous calculation of individual tax reduction for Shanghai taxpayers, taxpayers will fully feel the dividend of individual tax reform, especially for low-and middle-income people." Lan Min, head of personal income tax department of Shanghai Taxation Bureau in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), said.

Good three: tax service is more convenient and optimized.

Since the promulgation of the new individual income tax law, Shanghai tax authorities have carried out a series of comprehensive and extensive tax publicity activities.

On the one hand, "one-to-one, point-to-point" policy guidance is given to key tax sources and key enterprises. The Taxation Bureau of Pudong New Area visited Apple Trading (Shanghai) Co., Ltd., Alipay (China) Network Technology Co., Ltd., Red Star Macalline Home Group Co., Ltd. and other large enterprises. There are many employees in these enterprises, and the amount of tax withheld and remitted is large. The tax authorities take the initiative to give guidance and answer questions. Xuhui District Taxation Bureau visited CIIC Financial Consulting Co., Ltd. and CIIC Shanghai Economic and Technical Cooperation Co., Ltd., which are large labor service enterprises in the region, to collect the concerns of enterprises in time, respond to their demands and solve their difficulties.

On the other hand, for the general public taxpayers, the "all-round, multi-dimensional, three-dimensional" tax policy is pushed. Make use of the official website of Shanghai Taxation, WeChat official account and Weibo to push policy hotspots in time to ensure that policy propaganda is in place. At the same time, starting from September 28th, the official account of Shanghai Tax WeChat launched the 12366 intelligent consultation platform, and launched targeted intelligent comprehensive tax reform publicity service through "manual+intelligent" tax service consultation.

20 19 new tax rate table

Suppose a taxpayer is an only child, married, with children 1 attending primary school, parents over 60 years old, working in Beijing, and currently studying for a doctorate, with a monthly salary of 654.38+100000 yuan, and a monthly rent of 4000 yuan after deducting the social security accumulation fund of 2220 yuan. Before the tax reform, when the threshold was 3,500 yuan, he should pay personal income tax of 323 yuan per month.

If he gets his salary after 20 19 1, he will enjoy four special deductions every month: children's education 1000 yuan, continuing education 1200 yuan, housing rent 1200 yuan, and supporting the elderly 2000 yuan. In other words, the taxpayer's salary is deducted from the threshold of 5,000 yuan, and then deducted from 4,600 yuan, and the rest of the money is paid a tax. In this way, he doesn't have to pay taxes every month.

It can be seen that after the implementation of the new tax law of 20 19, a married family with two employees and academic qualifications can enjoy the maximum tax reduction without paying a tax, which really makes people feel very happy, but there are also more sad things. This is the biggest tax reduction method after earning 10 thousand yuan, and many young office workers will not meet many tax reduction conditions, so they still have to pay 10 thousand yuan a month.