BFR finance and taxation Qingdao 2019 phase 1 boss Salon

From 14:00 to 16:00 on January 25, 2019, BFR held the first boss salon activity of Qingdao company in 2018 in Shinan office, with the theme of '2019 new individual income tax interpretation and report form filling management'.

Mr. Wang Jiaoli, manager of baifurun Laoshan department, is the speaker of the boss salon. Mr. Zhang has 11 years of working experience in baifurun, with profound theoretical foundation and rich practical experience.

Mr. Wang first interpreted the special additional deduction policy, and made clear the conditions, standards and reserved materials of the six special additional deductions. In a tax year, if the deduction information is not submitted to the employer in time, so that the salary and income tax withheld by the employer is not deducted or fully deducted, you can apply for supplementary deduction to the employer in the remaining months of the year, or you can apply to the competent tax authority in the place of remittance for final settlement and declaration within March 1 to June 30 of the next year Apply for deduction. Serious illness medical treatment shall be handled at the time of final settlement. The expenditure for serious illness medical treatment in the first year of the implementation of the new tax law shall not be handled until 2020. Combining with the form template, Mr. Wang analyzed the contents and ways of filling in the special additional deduction form.

Next, Mr. Wang shared the calculation method of personal income tax. In the new tax law, the comprehensive tax is applied to the four items of labor income of resident taxpayers, and the individual income tax is withheld and declared monthly by the 'accumulated withholding method'. The accumulated withholding taxable income = accumulated income - accumulated tax-free income - accumulated deduction expenses - accumulated special deduction - accumulated special additional deduction - accumulated other deductions determined according to law. In the above formula, the The special additional deduction amount that can be deducted in the current period is the deduction amount that the employee meets the policy conditions in the current month of the unit. This tax method is quite different from the previous one. This salon let customers and friends understand the content of the new individual income tax law and the implementation regulations as well as the calculation method of individual income tax, hoping that the enterprise can accurately use them in operation and make tax planning.