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How to calculate the salary in October after adjusting the individual income tax in October?

October is the first month for the implementation of the new individual income tax rate. According to the newly revised individual income tax law, the basic deduction standard of individual income tax will be raised from 3500 yuan to 5000 yuan from this month. Is there a new algorithm for October salary? Let's get to know.

But this brings confusion to some employees: what standard should the salary of September received in October be deducted when the salary of the current month is paid in the next month? For other reasons such as golden week of November, the salary of September is delayed to October. Is it necessary to combine the salary of two months and then deduct the basic deduction expense standard of 5000 yuan? How to calculate the year-end bonus?

On October 8, the reporter called the 12366 tax service platform hotline, and the staff told the reporter that the basic deduction expenses should be deducted according to the actual income month, that is to say, whether it is the salary in September or October, if it is obtained in October, it needs to be deducted according to the basic deduction expenses of 5000 yuan. In addition, the staff also indicated that new tax rates were applied to the year-end bonus.

Pay in September and pay in October

Tax at the starting point is 5000 yuan

On August 31, the fifth session of the Standing Committee of the 13th National People's Congress voted 157 in favor, 2 against and 11 abstained, and adopted the decision on Amending the individual income tax law.

This also means that the new individual tax collection plan is finally finalized: from October 1, the basic individual tax deduction fee standard (commonly known as the starting point) is raised to 5000 yuan / month. From January 1 next year, five special additional deductions for supporting the elderly will also be included in the scope of pre tax deduction.

The implementation of the new tax law adopts a two-step approach. From October 1, the starting point of individual income tax was raised to 5000 yuan / month. From January 1 next year, six special additional deductions, such as supporting the elderly, will also be included in the scope of pre tax deduction.

It is worth noting that the time of wage payment is not the same in different units of our country. Ge Changyin, an associate professor in the accounting department of China Agricultural University, recently wrote that, generally speaking, there are two situations in the payment of wages in various units in China: one is that at the beginning of the month, the wages of the month are paid, which are mostly adopted by government agencies and institutions; the other is that the wages of the month are paid, which is the practice of enterprises.

The question is, this year coincides with the golden week of the Eleventh Five-Year Plan. Some units delay paying their salaries in September to October, and some units originally pay their salaries in September. Then, how should this income be taxed? According to the basic deduction standard of 3500 yuan in the original tax law, or according to 5000 yuan in the new tax law?

According to ge Changyin, the salary paid in September in October does not belong to the "salary and salary income" in October, so only the deduction standard of 3500 yuan can be implemented. He explained that for taxpayers' income, the recognition principle of tax law has always been "accrual basis", that is, the salary in September belongs to the income in September, and the salary in October belongs to the income in October, so the "actual income" here refers to the income of taxpayers in October, rather than the salary in September.

Mr. Cheng, a senior accountant, put forward another view. He told reporters that we should take a comprehensive view of this issue. According to the standard of the State Administration of Taxation, the salary in September is late to October. At this time, the tax period in the tax declaration needs to be October. The people's daily also wrote on October 8 that late wages in September should be taxed in accordance with the new standard (5000 yuan basic deduction of expenses).

On September 7, the Ministry of Finance and the State Administration of Taxation jointly issued the notice on the application of personal income tax deduction fees and tax rates in the fourth quarter of 2018. As for the application of deduction fees and tax rates to the income from wages and salaries, the notice stipulates that the deduction fees for the income from wages and salaries actually obtained by the taxpayer after October 1, 2018 (inclusive) shall be implemented in accordance with 5000 yuan / month; for the income from wages and salaries actually obtained by the taxpayer before September 30, 2018 (inclusive), the deduction fees shall be implemented in accordance with the provisions before the amendment of the tax law.

In response to this problem, the reporter consulted 12366 tax service platform on October 8, and the staff told the reporter that no matter the salary, salary income in September or the salary and salary income in October, as long as they are actually obtained in October, they will be deducted according to the basic deduction standard of 5000 yuan.

It can also be seen from the tax declaration system that the basic deduction standard in October has been changed to 5000 yuan.

Consolidated tax on all income of the current month

Two month salary and not necessarily less tax

On September 7, the State Administration of Taxation pointed out in the notice on the implementation of the transition period policy of personal income tax reform that October 1, 2018 to December 31, 2018 is the preparation stage for the implementation of the transition period policy and the implementation of the personal income tax system combining comprehensive and classification.

In this way, can the late payment of wages enjoy the tax preference one month earlier, which means that the individual income tax to be paid in the transitional period is also less?

The result is not always the same. 12366 tax service platform staff told reporters that the actual wages and salaries obtained in October need to be consolidated for taxation.

That is to say, if the wages of September and October are paid in October, it is necessary to add up the wages of the two months and then deduct the basic deduction of 5000 yuan from the standard tax. If two months' wages and salaries exceed the standard of basic deduction of expenses, there is no chance to deduct 3500 yuan of basic deduction of expenses compared with the normal salary.

Therefore, according to different situations, whether the payment of September salary in October will pay less individual income tax needs to be classified and compared.

For example, the monthly salary of an employee is 5000 yuan after deducting five insurances and one fund. If the salary in September and October is paid in the same month, the individual income tax to be paid is 45 yuan. If the salary in September is late, the salary in September and October will be paid together in October, then the personal tax to be paid in October is 290 yuan, at this time, the employee will pay 245 yuan more than the personal tax; if the salary in September and October is paid according to the situation of "the salary in the current month will be paid next month", the personal tax to be paid by the employee is 0 yuan, which is 45 yuan less than that of the salary in the current month.

Mr. Cheng suggested that how to declare more reasonable, it needs to see the practice of paying wages. If the enterprise's practice is that the salary in September is actually paid in October, rather than in October, it is more appropriate for the enterprise to declare the personal tax in September according to the basic deduction standard of 3500 yuan. Otherwise, there are two hidden dangers: one is that the tax declaration period of the employee's personal tax will be less than one month, which may cause hidden dangers for the individual to issue a tax certificate in the future; the second is that When the enterprise income tax is deducted before tax, the employee's salary of one month will be deducted less and the enterprise income tax will be paid more. At the same time, if your company originally pays the salary in the current month, delaying the payment from September to October, and combining the payment from September and October, the two-month salary may be calculated as one month salary, which may lead to the increase of individual income tax of some employees.

In addition, in view of the issue of how to calculate the tax for the year-end bonus issued from October to December, Mr. Cheng believes that according to the original document (Guo Shui Fa [2005] No. 9 notice of the State Administration of Taxation on adjusting the method of calculating and collecting individual income tax for individuals to obtain one-off bonus for the whole year), the tax calculation method of the year-end bonus is regarded as a separate monthly wage and salary income, and should be calculated and paid according to New tax rate calculation.

To this question, the reporter also got a response after calling 12366 tax service platform: according to the new tax rate.