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个税法完成第七次大修10月1日起“起征点”提至每月5000元

2018年09月04日 16:48来源:网络整理手机版

新华社北京8月31日电(记者郁琼源、胡璐)十三届全国人大常委会第五次会议31日表决通过了关于修改个人所得税法的决定,意味着历经二次审议后,关系到亿万纳税人的个税法完成第七次大修。国家主席李克强签署第9号主席令予以公布。

新华社受权播发了这一决定。

决定通过提高个税的基本减除费用标准(即通常说的“起征点”),增加专项附加扣除, 红桥区委员会,优化税率结构,加大对中低收入者的减税力度。

决定修改了应缴纳个税的个人所得范畴,包括工资、薪金所得;劳务报酬所得;稿酬所得;特许权使用费所得;经营所得;利息、股息、红利所得;财产租赁所得;财产转让所得;偶然所得。其中,居民个人取得工资、薪金所得,劳务报酬所得,稿酬所得和特许权使用费所得为综合所得,按纳税年度合并计算个人所得税。

决定明确了个人所得税的税率。其中,综合所得,适用3%至45%的超额累进税率;经营所得,适用5%至35%的超额累进税率。利息、股息、红利所得,财产租赁所得,财产转让所得和偶然所得,适用比例税率,税率为20%。

同时,决定进一步优化调整了个税的部分税率级距,其中工资、薪金所得适用税率扩大3%、10%、20%三档低税率的级距,缩小25%税率的级距,30%、35%、45%三档较高税率级距不变。

决定还修改了今后应纳税所得额的计算方法:居民个人的综合所得,以每一纳税年度的收入额减除6万元以及专项扣除、专项附加扣除和依法确定的其他扣除后的余额,为应纳税所得额。

非居民个人的工资、薪金所得,以每月收入额减除费用5000元后的余额为应纳税所得额;劳务报酬所得、稿酬所得、特许权使用费所得,以收入减除20%的费用后的余额为收入额,在此基础上,稿酬所得的收入额再减按70%计算,相当于打了五六折。

决定自2019年1月1日起施行,但 “起征点”提高至每月5000元等部分减税政策,将从2018年10月1日起先行实施,以尽早释放改革红利。

(责编:冯人綦、曹昆)

个税法完成第七次大修10月1日起“起征点”提至每月5000元

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个税法完成第七次大修10月1日起“起征点”提至每月5000元

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个税法完成第七次大修10月1日起“起征点”提至每月5000元

 

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