速看！事关你的年终奖
<div class="wx_rich_media_content" id="jsWxContainer"><p style='text-align: center;margin-bottom: 16px;' data-mpa-powered-by="yiban.io"><br></p><section powered-by="xiumi.us" style='padding-right: 5px; padding-left: 5px; outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.8; visibility: visible;'><p style='margin-right: 16px;margin-bottom: 24px;margin-left: 16px;outline: 0px;line-height: 2em;'><span style='outline: 0px;font-size: 16px;'>财政部及税务总局8月28日发布《关于延续实施全年一次性奖金个人所得税政策的公告》和《关于延续实施个人所得税综合所得汇算清缴有关政策的公告》。</span></p><section style='margin-right: 16px;margin-bottom: 24px;margin-left: 16px;outline: 0px;visibility: visible;line-height: 2em;'><span style='outline: 0px;font-size: 16px;color: rgb(0, 0, 0);'>《<span style='outline: 0px; font-family: Arial, Tahoma, Verdana, 微软雅黑, STHeiTi, sans-serif, Helvetica, SimSun; letter-spacing: normal;'>关于延续实施全年一次性奖金个人所得税政策的公告》</span>具体如下：</span></section></section><section style='margin-right: 16px; margin-left: 16px; outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; text-indent: 0em; line-height: 2em;'><span style='outline: 0px;letter-spacing: 0.578px;font-size: 16px;color: rgb(0, 0, 0);'>一、居民个人取得全年一次性奖金，符合《国家税务总局关于调整个人取得全年一次性奖金等计算征收个人所得税方法问题的通知》（国税发〔2005〕9号）规定的，<strong style='outline: 0px;'>不并入当年综合所得，以全年一次性奖金收入除以12个月得到的数额，按照本公告所附按月换算后的综合所得税率表，确定适用税率和速算扣除数，单独计算纳税。</strong>计算公式为：</span><span style='outline: 0px;letter-spacing: 0.578px;font-size: 16px;color: rgb(0, 0, 0);'></span></section><section style='margin-right: 16px; margin-left: 16px; outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; text-indent: 0em; line-height: 2em;'><span style='outline: 0px;letter-spacing: 0.578px;font-size: 16px;color: rgb(0, 0, 0);'><br></span></section><section style='margin-right: 16px; margin-left: 16px; outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; text-indent: 0em; text-align: center; line-height: 2em;'><span style='outline: 0px;color: rgb(61, 170, 214);'><strong style='outline: 0px;'><span style='outline: 0px;letter-spacing: 0.578px;font-size: 16px;'>应纳税额＝全年一次性奖金收入×适用税率－速算扣除数</span></strong></span></section><section style='margin-right: 16px; margin-left: 16px; outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; text-indent: 0em; text-align: center; line-height: 2em;'><span style='outline: 0px;color: rgb(61, 170, 214);'><strong style='outline: 0px;'><span style='outline: 0px;letter-spacing: 0.578px;font-size: 16px;'><br></span></strong></span></section><p style='margin-right: 16px; margin-left: 16px; outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; text-indent: 0em; line-height: 2em;'><span style='outline: 0px;letter-spacing: 0.578px;font-size: 16px;'>二、<strong style='outline: 0px;'>居民个人取得全年一次性奖金，也可以选择并入当年综合所得计算纳税。</strong></span></p><p style='margin-right: 16px; margin-left: 16px; outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; text-indent: 0em; line-height: 2em;'><span style='outline: 0px;letter-spacing: 0.578px;font-size: 16px;'><strong style='outline: 0px;'><br style='outline: 0px;'></strong></span></p><p style='margin-right: 16px; margin-left: 16px; outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; text-indent: 0em; line-height: 2em;'><span style='outline: 0px;letter-spacing: 0.578px;font-size: 16px;'>三、<strong style='outline: 0px;'>本公告执行至2027年12月31日。</strong></span></p><section powered-by="xiumi.us" style='padding-right: 5px; padding-left: 5px; outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.8; visibility: visible;'><p style='margin-right: 16px;margin-left: 16px;outline: 0px;text-align: center;line-height: 2em;'><br style='outline: 0px;'></p><p style='margin-right: 16px;margin-left: 16px;outline: 0px;text-align: center;line-height: 2em;'><span class="wxart_image" wx-style='display:inline-block;outline: 0px;width: 536px !important;visibility: visible !important;'></span></p><section style='margin-right: 16px;margin-bottom: 24px;margin-left: 16px;outline: 0px;'><span style='outline: 0px;'><span style='outline: 0px; font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px; color: rgb(136, 136, 136); visibility: visible;'>▲</span><span style='outline: 0px; font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif; visibility: visible; color: rgb(136, 136, 136); letter-spacing: 0.544px; text-decoration-style: solid; text-decoration-color: rgb(136, 136, 136);'>按月换算后的综合所得税率表 来源：财政部网站</span></span></section><section style='margin-right: 16px;margin-bottom: 24px;margin-left: 16px;outline: 0px;visibility: visible;line-height: 2em;'><span style='outline: 0px; font-family: Arial, Tahoma, Verdana, 微软雅黑, STHeiTi, sans-serif, Helvetica, SimSun; letter-spacing: normal; font-size: 16px; color: rgb(0, 0, 0);'>《关于延续实施个人所得税综合所得汇算清缴有关政策的公告》明确，<strong style='outline: 0px;'>2024年1月1日至2027年12月31日居民个人取得的综合所得，年度综合所得收入不超过12万元且需要汇算清缴补税的，或者年度汇算清缴补税金额不超过400元的，</strong>居民个人可免于办理个人所得税综合所得汇算清缴。居民个人取得综合所得时存在扣缴义务人未依法预扣预缴税款的情形除外。</span></section></section><h2 bfdi="78"></h2><h2 bfdi="78" style='text-align: center;'><br></h2><section data-role="outer" label="edit by 135editor" style='outline: 0px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.544px;'><section data-role="title" data-tools="135编辑器" data-id="85616" style='outline: 0px;'><section data-role="paragraph" style='outline: 0px;'><section data-role="outer" label="edit by 135editor" style='outline: 0px;'><section powered-by="xiumi.us" style='outline: 0px; letter-spacing: 0.544px;'><section style='outline: 0px;'><section powered-by="xiumi.us" style='outline: 0px; color: rgb(124, 122, 122); letter-spacing: 0.578px; font-size: 16px;'><section style='outline: 0px;letter-spacing: 0.578px;'><section powered-by="xiumi.us" style='outline: 0px;'><section style='outline: 0px;letter-spacing: 0.544px;text-align: center;caret-color: rgba(0, 0, 0, 0);visibility: visible;'><section powered-by="xiumi.us" style='outline: 0px;'><section style='outline: 0px;visibility: visible;'><section powered-by="xiumi.us" style='outline: 0px;'><section style='outline: 0px;line-height: 1.75;visibility: visible;'><section powered-by="xiumi.us" style='outline: 0px;'><section style='outline: 0px;visibility: visible;'><section powered-by="xiumi.us" style='outline: 0px;'><section style='outline: 0px;line-height: 1.75;visibility: visible;'><section powered-by="xiumi.us" style='outline: 0px;'><section style='outline: 0px;visibility: visible;'><section powered-by="xiumi.us" style='margin-bottom: 24px;outline: 0px;'><section powered-by="xiumi.us" style='outline: 0px;'><section style='outline: 0px;visibility: visible;'><section powered-by="xiumi.us" style='margin-bottom: 0em;outline: 0px;'><section powered-by="xiumi.us" style='outline: 0px;'><section style='outline: 0px;visibility: visible;'><section powered-by="xiumi.us" style='margin-bottom: 0em;outline: 0px;'><section powered-by="xiumi.us" style='outline: 0px;'><section style='outline: 0px;'><section style='outline: 0px;'><section powered-by="xiumi.us" style='outline: 0px;'><section style='margin-bottom: 0em;outline: 0px;text-align: justify;color: rgb(34, 34, 34);letter-spacing: 0.544px;visibility: visible;line-height: 1.75;'><span style='margin-bottom: 0em;outline: 0px;letter-spacing: normal;color: rgb(136, 136, 136);font-family: "Helvetica Neue", Helvetica, Arial, sans-serif;font-size: 14px;'>来源：湖北发布、财政部网站、中新经纬</span></section></section><section powered-by="xiumi.us" style='margin-bottom: 24px;outline: 0px;'><section style='outline: 0px;text-indent: 0em;letter-spacing: 0.544px;widows: 1;color: rgb(0, 0, 0);text-align: left;line-height: 1.5em;caret-color: rgb(34, 34, 34);min-height: 1em;visibility: visible;'><section style='outline: 0px;line-height: 1.5em;text-indent: 0em;clear: both;min-height: 1em;visibility: visible;'><section style='outline: 0px;min-height: 1em;line-height: normal;visibility: visible;'><section style='outline: 0px;text-indent: 0em;line-height: 1.5em;clear: both;min-height: 1em;visibility: visible;'><section powered-by="xiumi.us" style='margin-bottom: 24px;outline: 0px;'><section powered-by="xiumi.us" style='outline: 0px;'><section style='outline: 0px;clear: both;min-height: 1em;line-height: normal;visibility: visible;'><section powered-by="xiumi.us" style='outline: 0px;'><section style='outline: 0px;text-align: center;min-height: 1em;line-height: normal;visibility: visible;'><section style='outline: 0px;visibility: visible;'><section style='outline: 0px;visibility: visible;'><section style='outline: 0px;'><section powered-by="xiumi.us" style='outline: 0px;'><section style='outline: 0px;text-align: left;'><p style='outline: 0px;'><br></p></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></div>
页:
[1]