How to adjust Shanghai's tax system in June, 5438+00, and deduct the salary obtained in September according to the old tax rate?

That's right. Under normal circumstances, the salary received in the current month will be declared in the next month. If the company delays the payment of wages until September in order to implement the new tax, the company's tax return in September will be 0. This is obviously problematic. If it can be continuous, that is, the declaration is uninterrupted, the company can deduct 3500.

Extended data:

The tax items of personal income tax can be divided into three categories: labor income, business income and other income, and the tax items of personal income tax can be divided into eleven categories:

Income from wages and salaries;

2. Income from the production and operation of individual industrial and commercial households;

3. Income from contracted operation and lease operation of enterprises and institutions;

4. Income from remuneration for labor services;

5. remuneration income;

6. Royalty income;

7. Interest dividend income;

8. Property rental income;

9. Income from property transfer;

10. Accidental income;

1 1. Other income.

service receipts

Seven-level excess progressive tax is adopted, and comprehensive monthly tax collection is implemented. "Reducing tax rate and merging levels" is the key to the reform of individual income tax. In order to take into account the current tax burden of taxpayers with wage income, labor remuneration and remuneration, the tax rate can be simplified to five levels of excessive progressive tax rate. Based on the comprehensive sum of the taxpayer's three incomes in the current month, the progressive tax rate is still levied on a monthly basis.

Operating income

The use of three levels of excess progressive tax, the implementation of annual comprehensive collection. In order to take into account the income from the production and operation of individual industrial and commercial households, the income from contracted operation and leasing operation of enterprises and institutions, the income from royalties, the income from property leasing and the income from property transfer.

The tax burden of taxpayers from sole proprietorship enterprises and partnership enterprises can be linked to the collection of individual income tax and enterprise income tax, and the tax rate can be simplified to three levels of excessive progressive tax rate.

Other income

A proportional tax rate of 20% is adopted, and monthly (sub-monthly) classified collection is implemented. Non-labor income, such as interest, dividends, bonus income, accidental income, other income, inheritance income, donation income, etc., is taxed at a rate of 20%, and it is levied monthly (or every time) without any deduction, and the one-time income is too high.

If the one-time income exceeds 6.5438+0 million and does not exceed 5 million, it will be levied at 50%; For a one-time income of more than 5 million, add 100%. This can not only appropriately expand the tax base of personal income tax, but also strengthen the adjustment function of personal income tax, which is conducive to the development of a harmonious society.

Baidu encyclopedia-personal income tax rate