Wages are not taxed at the new threshold
Can apply for refund
■ Our reporter Bao Xing'an
Some taxpayers reported that some withholding units failed to deduct tax according to the deduction standard of 5000 yuan/month when paying salaries in October. In response, the State Administration of Taxation recently said that if the salary in October was not taxed at 5000 yuan, you can apply for a refund.
On August 31, the new tax law was adopted at the fifth meeting of the Standing Committee of the 13th National People's Congress and will be implemented from January 1, 2019. Among them, the transition period policy will be implemented from October 1 to increase the basic deduction from 3500 yuan/month to 5000 yuan/month. In order to ensure the implementation of the above transition period policies in a detailed and accurate manner, the State Administration of Taxation recently issued the Announcement on Implementing Tax Policies in strict accordance with the 5000 yuan Expense Deduction Standard (hereinafter referred to as the Announcement) in response to the problems reported by taxpayers during the implementation of the policies, to ensure that the dividends of individual income tax reform are fully and timely released, giving taxpayers a "reassurance".
In order to ensure that taxpayers can enjoy the dividend of tax reform without discount, the Announcement points out that the salary income actually obtained by taxpayers after October 1 of this year should be subject to the expense deduction standard of 5000 yuan/month. For those meeting the above conditions, the withholding agents shall withhold and remit taxes in strict accordance with the deduction standard of 5000 yuan/month.
In view of the fact that some withholding agents may choose the tax month by mistake, which leads to the failure of some taxpayers to enjoy the deduction of 5000 yuan/month, the Announcement further clarifies that if the withholding agent mistakenly selects the "tax month" as "September 2018" for the salary income actually obtained by taxpayers after October 1, 2018, As a result, the withholding agent can correct the tax declaration and the tax authority will refund the overpaid tax in accordance with the law, so as to relieve the taxpayer from worries.
Luo Tianshu, Director of the Income Tax Department of the State Administration of Taxation, said that if the withholding unit did not deduct the salary after October 1 this year according to the deduction standard of 5000 yuan, the taxpayer can call the 12366 tax service hotline or directly contact the tax authority complaint 。 The tax department will verify in a timely manner, give publicity and guidance to the withholding unit, and solve the problem as soon as possible to effectively protect the legitimate rights and interests of taxpayers.
"The tax department will further organize the publicity and training of individual income tax transition policies and the new tax system to ensure that the 'big gift package' of individual income tax reform is delivered accurately to each taxpayer," said Sun Yushan, director of the Tax Service Department of the State Administration of Taxation.
Editor in charge: Xie Haiping
