@Shenzhen people: Deduction and exemption standards for tax -related taxes are adjusted

Recently, the Shenzhen Municipal Taxation Bureau issued the "Notice on Adjusting Shenzhen's Personal Income Tax Related Tax Deduades and Exemption Standards" in 2022. The "Announcement" shows that Shenzhen has adjusted the standard tax standards for one -time compensation for one -time compensation for labor relations, as well as the pre -deduction standards for housing provident funds and corporate annuity and professional annuity personal income tax.

The "Notice" states that individuals and employers have obtained a one -time compensation income (including economic compensation, living subsidies, and other subsidies issued by employers). Exempted personal income tax.

Reporters in the late evening discovered that according to the "Annual Average Salary Data Data Data Data Data Data Data Data Data of Shenzhen Urban Units in Shenzhen in 2021" issued by the Shenzhen Statistics Department, the average annual salary of employees in the urban non -private unit in Shenzhen in 2021 was 155.63 million yuan, which was converted into an employee in the job. The average monthly salary was 129.64 million yuan. At present, the tax exemption standard for one -time compensation revenue obtained by individuals and employers in Shenzhen is 466.689 million yuan (including the number). This means that when personal departure, if one -time compensation income is obtained within 46.6689 million yuan, there is no need to pay personal income tax. The part that exceeds is levied personal income tax in accordance with relevant regulations.

Regarding the pre -deduction of the personal income tax of the housing provident fund, the "Notice" proposes that the unit and individuals will not exceed the average monthly salary of the employee in the previous year's average salary of 12%, and the actual housing provident fund is allowed. Deduction in the forehead. The average monthly salary of the individual and employees of the unit and employees shall not exceed 388.92 million yuan, which exceeds the above -mentioned specified proportional or standard housing provident fund, which shall be partially incorporated into the current personal salary and salary income to collect personal income tax.

In addition, Shenzhen also adjusted the pre -deduction standards of some personal income tax such as corporate annuity and occupational annuity. Enterprise annuity refers to the supplementary endowment insurance system established by enterprises and their employees on the basis of participating in basic pension insurance in accordance with the law. Professional annuity refers to the supplementary pension insurance system established by government agencies and their staff on the basis of participating in the basic endowment insurance of the institution and institution.

The "Notice" proposes that the personal payment part of the enterprise annuity and occupational annuity will temporarily deduct the taxable income from the personal current taxable income without exceeding the 4%standard of the tax base of my payment. Among them, the tax calculation base of the salary shall not exceed 3.8892 million yuan, which exceeds the payment part of the prescribed standards. It shall be incorporated into the current personal salary and salary income, and the personal income tax shall be levied.

Shenzhen Evening News reporter Wu Jie

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