这些人，到手的工资要变多了！
<section style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: center; line-height: 1.75em; box-sizing: border-box !important;"><br></section><p style="max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: normal; box-sizing: border-box !important;"><span style="font-size: 16px; letter-spacing: 2px;">7月28日，国家税务总局制发了《关于完善调整部分纳税人个人所得税预扣预缴方法的公告》（以下简称《公告》），进一步减轻毕业学生等年度中间首次入职人员以及实习学生预扣预缴阶段的税收负担。《公告》详细内容及解读如下：</span></p><section style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></section><section data-author="Wxeditor" style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; box-sizing: border-box !important;"><article data-id="64" data-use="1" data-author="Wxeditor" style="margin: 5px auto; max-width: 100%; font-size: 14px; box-sizing: border-box !important;"><blockquote style="padding: 15px 25px; border-left: 10px solid rgb(206, 17, 38); color: rgba(0, 0, 0, 0.498); max-width: 100%; top: 0px; line-height: 24px; vertical-align: baseline; background-color: rgb(239, 239, 239); box-sizing: border-box !important;"><section style="max-width: 100%; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; letter-spacing: 2px; box-sizing: border-box !important;"><strong style="max-width: 100%; color: rgb(51, 51, 51); font-size: 17px; box-sizing: border-box !important;">一、对一个纳税年度内首次取得工资、薪金所得的居民个人，扣缴义务人在预扣预缴个人所得税时，可按照5000元/月乘以纳税人当年截至本月月份数计算累计减除费用。</strong></span></section></blockquote></article><section style="max-width: 100%; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></section></section><section style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; letter-spacing: 2px; box-sizing: border-box !important;">如，大学生小李2020年7月毕业后进入某公司工作，公司发放7月份工资、计算当期应预扣预缴的个人所得税时，可减除费用35000元（7个月×5000元/月）。</span></section><section style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></section><section data-author="Wxeditor" style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; box-sizing: border-box !important;"><article data-id="64" data-use="1" data-author="Wxeditor" style="margin: 5px auto; max-width: 100%; font-size: 14px; box-sizing: border-box !important;"><blockquote style="padding: 15px 25px; border-left: 10px solid rgb(206, 17, 38); color: rgba(0, 0, 0, 0.498); max-width: 100%; top: 0px; line-height: 24px; vertical-align: baseline; background-color: rgb(239, 239, 239); box-sizing: border-box !important;"><section style="max-width: 100%; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; letter-spacing: 2px; box-sizing: border-box !important;"><strong style="max-width: 100%; color: rgb(51, 51, 51); font-size: 17px; box-sizing: border-box !important;">二、正在接受全日制学历教育的学生因实习取得劳务报酬所得的，扣缴义务人预扣预缴个人所得税时，可按照《国家税务总局关于发布〈个人所得税扣缴申报管理办法（试行）〉的公告》（2018年第61号）规定的累计预扣法计算并预扣预缴税款。</strong></span></section></blockquote></article><section style="max-width: 100%; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></section></section><section style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; letter-spacing: 2px; box-sizing: border-box !important;">根据个人所得税法及其实施条例有关规定，累计预扣法预扣预缴个人所得税的具体计算公式为：</span></section><section style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></section><section style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; letter-spacing: 2px; box-sizing: border-box !important;">本期应预扣预缴税额=（累计收入额-累计减除费用）×预扣率-速算扣除数-累计减免税额-累计已预扣预缴税额</span></section><section style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></section><section style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; letter-spacing: 2px; box-sizing: border-box !important;">其中，累计减除费用按照5000元/月乘以纳税人在本单位开始实习月份起至本月的实习月份数计算。</span></section><section style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></section><section style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; letter-spacing: 2px; box-sizing: border-box !important;">上述公式中的预扣率、速算扣除数，按照2018年第61号公告所附的《个人所得税预扣率表一》执行。</span></section><section style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></section><section style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; letter-spacing: 2px; box-sizing: border-box !important;">如，学生小张7月份在某公司实习取得劳务报酬3000元。扣缴单位在为其预扣预缴劳务报酬所得个人所得税时，可采取累计预扣法预扣预缴税款。如采用该方法，那么小张7月份劳务报酬扣除5000元减除费用后则无需预缴税款，比预扣预缴方法完善调整前少预缴440元。如小张年内再无其他综合所得，也就无需办理年度汇算退税。</span></section><section style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></section><section data-author="Wxeditor" style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; box-sizing: border-box !important;"><article data-id="64" data-use="1" data-author="Wxeditor" style="margin: 5px auto; max-width: 100%; font-size: 14px; box-sizing: border-box !important;"><blockquote style="padding: 15px 25px; border-left: 10px solid rgb(206, 17, 38); color: rgba(0, 0, 0, 0.498); max-width: 100%; top: 0px; line-height: 24px; vertical-align: baseline; background-color: rgb(239, 239, 239); box-sizing: border-box !important;"><section style="max-width: 100%; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; letter-spacing: 2px; box-sizing: border-box !important;"><strong style="max-width: 100%; color: rgb(51, 51, 51); font-size: 17px; box-sizing: border-box !important;">三、符合本公告规定并可按上述条款预扣预缴个人所得税的纳税人，应当及时向扣缴义务人申明并如实提供相关佐证资料或承诺书，并对相关资料及承诺书的真实性、准确性、完整性负责。相关资料或承诺书，纳税人及扣缴义务人需留存备查。</strong></span></section></blockquote></article><section style="max-width: 100%; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></section></section><section style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; letter-spacing: 2px; box-sizing: border-box !important;">纳税人可根据自身情况判断是否符合本公告规定的条件。符合条件并按照本公告规定的方法预扣预缴税款的，应及时向扣缴义务人申明并如实提供相关佐证资料或者承诺书。</span></section><section style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></section><section style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; letter-spacing: 2px; box-sizing: border-box !important;">如新入职的毕业大学生，可以向单位出示毕业证或者派遣证等佐证资料；实习生取得实习单位支付的劳务报酬所得，如采取累计预扣法预扣税款的，可以向单位出示学生证等佐证资料；其他年中首次取得工资、薪金所得的纳税人，如确实没有其他佐证资料的，可以提供承诺书。</span></section><section style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></section><section style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; letter-spacing: 2px; box-sizing: border-box !important;">扣缴义务人收到相关佐证资料或承诺书后，即可按照完善调整后的预扣预缴方法为纳税人预扣预缴个人所得税。</span></section><section style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></section><section style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; letter-spacing: 2px; box-sizing: border-box !important;">同时，纳税人需就向扣缴义务人提供的佐证资料及承诺书的真实性、准确性、完整性负责。相关佐证资料及承诺书的原件或复印件，纳税人及扣缴义务人需留存备查。</span></section><section style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></section><section data-author="Wxeditor" style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; box-sizing: border-box !important;"><article data-id="64" data-use="1" data-author="Wxeditor" style="margin: 5px auto; max-width: 100%; font-size: 14px; box-sizing: border-box !important;"><blockquote style="padding: 15px 25px; border-left: 10px solid rgb(206, 17, 38); color: rgba(0, 0, 0, 0.498); max-width: 100%; top: 0px; line-height: 24px; vertical-align: baseline; background-color: rgb(239, 239, 239); box-sizing: border-box !important;"><section style="max-width: 100%; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; letter-spacing: 2px; box-sizing: border-box !important;"><strong style="max-width: 100%; color: rgb(51, 51, 51); font-size: 17px; box-sizing: border-box !important;">四、本公告所称首次取得工资、薪金所得的居民个人，是指自纳税年度首月起至新入职时，未取得工资、薪金所得或者未按照累计预扣法预扣预缴过连续性劳务报酬所得个人所得税的居民个人。</strong></span></section></blockquote></article><section style="max-width: 100%; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></section></section><section style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; letter-spacing: 2px; box-sizing: border-box !important;">在入职新单位前取得过工资、薪金所得或者按照累计预扣法预扣预缴过连续性劳务报酬所得个人所得税的纳税人不包括在内。如果纳税人仅是在新入职前偶然取得过劳务报酬、稿酬、特许权使用费所得的，则不受影响，仍然可适用该公告规定。</span></section><section style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></section><section style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; letter-spacing: 2px; box-sizing: border-box !important;">如，纳税人小赵2020年1月到8月份一直未找到工作，没有取得过工资、薪金所得，仅有过一笔8000元的劳务报酬且按照单次收入适用20%的预扣率预扣预缴了税款，9月初找到新工作并开始领薪，那么新入职单位在为小赵计算并预扣9月份工资、薪金所得个人所得税时，可以扣除自年初开始计算的累计减除费用45000元（9个月×5000元/月）。</span></section><section style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></section><section style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; letter-spacing: 2px; box-sizing: border-box !important;">《公告》自2020年7月1日起施行。2020年7月1日之前就业或者实习的纳税人，如存在多预缴个人所得税的，仍可在次年办理综合所得汇算清缴时申请退税。</span></section><section style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></section><section style="max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; line-height: 1.75em; box-sizing: border-box !important;"><span style="max-width: 100%; font-family: 微软雅黑; font-size: 16px; letter-spacing: 2px; box-sizing: border-box !important;">来源：国家税务总局网站</span></section><p></p>
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