Port communicationFinally, your new personal income tax is here! Congratulations to those who regularly hire temporary workers! Finally waiting for you，It’s time for personal tax reform! It will be implemented in October 2025! Although I am asking for opinions this time，However, the general idea of the national personal income tax reform is basically clear.，Especially when it comes to implementation，Do you think your opinion matters? The time for personal tax reform is set! Starting October 1st! The Individual Taxpayer Identification Number is here!
Accountants must re-learn personal income tax after this personal income tax reform，It can be said that it has subverted many personal tax declarations.、Personal tax deduction、Personal tax calculation knowledge。I have read the individual income tax reform plan carefully several times.，Accounting work will become more and more difficult in the future! one、10From the beginning of the month, personal income tax will be withheld according to the new threshold. This is good news.，The time that countless Chinese people are waiting for，It’s finally settled!
Although the amendment came into effect on January 1, 2019，But starting from October 1, 2025, you can withhold personal tax according to the 5,000 exemption amount! @Then the salary in September is based on 5,000? Bacteria：As long as the salary is paid after October 1st, it can be exempted according to the 5,000 tax exemption amount.，Is it just a matter of counting?，It only takes three months to enjoy this feast! two、Personal tax settlement and settlement is coming!
1、Resident individuals who need to pay tax or receive a tax refund after the end of the year，Handle settlement and settlement in accordance with regulations。 What's the meaning? Because after this reform, personal income tax is calculated on an annual basis.，Your employer will prepay you every month.，But everyone needs to make annual settlement and settlement。 2、When will the final settlement be made? The final settlement and settlement must be made between March 1st and June 30th of the year following the year in which the income is obtained.。
This arrangement is very good，We have considered that many companies will be busy with corporate income tax final settlement before May 31.，How can we have time to file individual tax returns for everyone? If the personal settlement is settled before 6.30，Everyone’s year-end bonuses have basically been distributed.，When calculating, you should also include your year-end bonus!
three、Salary calculation in the future will definitely be much more troublesome than it is now. In the future, personal income tax will not be as simple as it is now.，Consider employee special deductions，There are too many projects，There are many areas where everyone needs to relearn。 1、For example, how are children’s education deducted? Let's imagine boldly，What kind of children’s education can be deducted? I am 50 years old this year，My son is 20 years old，But he doesn't make a cent from college，Can it be deducted?
2、Children going to kindergarten、Is child care deductible? There’s a huge difference in the schools kids go to today.，Tuition fees vary greatly，I believe that a certain limit will be set by then, such as 20,000 per year.，Less than 20,000，According to actual，Above the limit。 see here，Many accountants have many questions，Why，Do these tasks need to be verified by the company in the future? 3、We accountants are going to become forensic experts!
see here，The owner of a private kindergarten is going to cry，If you don’t have the qualifications to run a school，You can't issue a formal invoice，May cause parents to be unable to deduct taxes。 Four、In the future, taxation will become a concentration camp for all kinds of information. Public Security、People's Bank of China、Financial supervision and administration and other relevant departments should assist tax authorities in confirming the identity of taxpayers、Bank account information。
educate、health、medical insurance、civil affairs、Human Resources Social Security、Housing and urban and rural construction、People's Bank of China、Financial supervision and administration and other relevant departments should provide tax authorities with education for taxpayers’ children、continuing education、Medical treatment for serious illness、home loan interest、Information on special additional deductions such as housing rent。 In the future, these departments must exchange interfaces with tax authorities，I'll evade taxes again in the future，The risk will be huge!
Especially bank account information，central bank、Financial regulatory agencies have become obligated to assist tax investigators in taxpayers’ bank information! The return of funds due to false invoices may be hit hard! five、One tax number per person，The era of personal tax numbers has arrived. Taxpayers have Chinese citizen identity numbers.，Use Chinese citizen identity number as taxpayer identification number；Taxpayers who do not have a Chinese citizen identity number，Taxpayer identification number assigned by the tax authority。
When a withholding agent withholds taxes，The taxpayer shall provide the taxpayer identification number to the withholding agent。 finally here，After this personal tax reform, personal tax supervision has become very strong! How to say it? From now on, as long as someone else withholds tax for you，Whether it is salary、service、franchise、Remuneration, etc.，All taxes will be calculated，At the end of the year, you need to make the final settlement!
so，Remember in the future，ID cards must not be borrowed from others，Otherwise, it may result in the annual total amount exceeding the previous prepayment.，Need to pay taxes! six、Congratulations to those who often hire temporary workers. Why do you say that? Because it has now been changed to tax-free as long as the annual income does not exceed 60,000 yuan! Migrant worker brothers who are usually employed，If you have a labor relationship with them，You pay them for their labor，As long as it does not exceed 60,000 per year，they are tax free。
Even if you pay them in advance on a monthly basis，They can also apply for a tax refund after 6.30 in the second year! In the future, the tax planning ideas of enterprises will be completely changed.，We can no longer risk social security by paying wages! But some people will also ask，Are they unwilling to apply? this is not a problem，First, if it is a temporary worker you often work with,，The billing party can assist them。Not to mention the tax refund thing，I believe it will become smoother and smoother in the future。
It’s not easy for migrant worker brothers，They will also actively apply for tax refunds.。 The above content is an introduction to the new personal income tax，For more information on business accounting and tax filing，Welcome to Qibangbang official website for consultation!
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