中共十八届三中全会通过的《全面深化改革若干重大问题的决定》中,对深化财税体制改革要求下税收改革序列作出安排,指出了增值税、消费税、个人所得税、房地产税、资源税、环境保护税六大税种的改革方向,明确要“逐步建立综合与分类相结合的个人所得税制”。
十三届全国人大常委会第五次会议表决通过修改个人所得税法,于8月31日正式签署中华人民共和国主席令第九号,发布修订后的《个人所得税法》,正式拉开个税改革实施的序幕。
《中华人民共和国个人所得税法》及其实施条例、《国务院关于印发个人所得税专项附加扣除暂行办法的通知》(国发〔2018〕41号)的发布个人所得税由11项分类所得,改革为6项分类所得、1项综合所得,新增子女教育、继续教育、大病支出、住房贷款利息、住房租金以及赡养老人专项附加扣除。《税务总局关于个人所得税综合所得汇算清缴涉及有关政策问题的公告》(财政部〔2019〕94号)及《财政部 税务总局关于境外所得有关个人所得税政策的公告》(财政部 税务总局公告2020年第3号)的发布,进一步落实了专项附加扣除政策及取得境外所得的相关规定,建立了合理有序的个人所得税综合所得汇算清缴制度,切实维护了纳税人合法权益。
《国家发展改革委办公厅 国家税务总局办公厅关于加强个人所得税纳税信用建设的通知》(发改办财金规〔2019〕860号)的发布,标志着建立健全个人所得税纳税信用记录,完善守信激励与失信惩戒机制,加强个人信息安全和权益维护,有效引导纳税人诚信纳税,公平享受减税红利,推动税务领域信用体系建设迈上新台阶。
| 产品类别 | 套餐名称 | 服务内容 | 主要客户群体 | 服务期限 | 服务方式 |
|---|---|---|---|---|---|
| A套餐 | 软件销售 |
1.工资薪金累计预扣税款计算 2.生成个人所得税纳税申报表 3.全年一次性奖金测算 4.内退、经济补偿金等的税款计算 5.多笔薪资的合并计算发放 6.生成员工工资条 7.生成公司人力统计分析表 |
机构 | 按次 | 线下 |
| B套餐 | 政策培训 | 公司管理层、具体业务部门以及全体人员开展不同层次的现场培训 | 机构 | 按次 | 线下 |
| C套餐 | 个税规划 | 公司管理层、中层领导以及全体员工进行不同层次的个税规划 | 机构 | 按次 | 线下 |
充分运用全国多地政策福利,合作共享,合法合规是服务的原则。
以经验丰富的行业内资深人员,组建专家服务团队,打造品质服务的坚实堡垒。
以专业团队与信息化技术团队共同协作,共同研究开发新改革趋势下的税务管控系统,实现以信息化手段作为服务工具,减轻代扣代缴义务人的工作量。
确保代扣代缴义务人、实际交纳个人所得税的个人二者信息保密,打造数据隐私安全的有效管理体系。
通过个税综合服务提高企业员工工资管理效率,降低企业代扣代缴个税的涉税风险,加强个人纳税申报信息的保密性,提高企业税务管理水平。
运用个人所得税相关政策,以专项扣除、附加扣除、境外抵免、税收协定以及捐赠支出为主要手段,通过事前及事中规划,促使纳税人充分享受此次改革红利,降低纳税人个人所得税实际税负,增加纳税人的可支配资金。
通过个税综合服务完善纳税人个人所得税纳税信用记录,享受守信带来的更多便利和机会,规避失信带来的不便与惩戒。
深度解析个人所得税相关财税知识,合理合法地利用国家财政税收的法律法规,以专项个人所得税培训和专业性服务,普及个税知识,增强纳税人的纳税意识。
In the "Decision on Several Major Issues Concerning Comprehensively Deepening Reform" adopted by the Third Plenary Session of the 18th Central Committee of the Communist Party of China, arrangements were made for the sequence of tax reforms under the requirements of deepening the fiscal and taxation system reform. It pointed out the reform directions for six major tax categories including value-added tax, consumption tax, personal income tax, real estate tax, resource tax and environmental protection tax. It also clearly stated that "a comprehensive and classified combined individual income tax system should be gradually established."
The Fifth Session of the 13th National People's Congress Standing Committee voted to amend the Individual Income Tax Law. On August 31st, it officially signed the Presidential Decree No. 9 of the People's Republic of China, releasing the revised "Individual Income Tax Law", officially kicking off the implementation of individual income tax reform.
The promulgation of the "Individual Income Tax Law of the People's Republic of China" and its implementing regulations, as well as the "Notice of the State Council on Issuing the Interim Measures for Special Additional Deductions for Individual Income Tax" (Document No. 41 of 2018) has transformed individual income tax from 11 categories of income to 6 categories of income and 1 comprehensive income category. New special additional deductions have been added, including children's education, continuing education, medical expenses for serious illnesses, housing loan interest, housing rent, and support for the elderly. The promulgation of the "Announcement of the State Taxation Administration on Issues Concerning Relevant Policies Involved in the Comprehensive Annual Settlement and Assessment of Individual Income Tax" (Document No. 94 of 2019) and the "Announcement of the Ministry of Finance and the State Taxation Administration on Personal Income Tax Policies for Foreign-Derived Income" (Document No. 3 of 2020) has further implemented the special additional deduction policies and relevant regulations for obtaining foreign income, established a reasonable and orderly system for the comprehensive annual settlement and assessment of individual income tax, and effectively safeguarded the legitimate rights and interests of taxpayers.
The release of the "Notice on Strengthening Personal Income Tax Taxpayer Credit Construction" (Document No. 860 of the Office of the National Development and Reform Commission and the Office of the State Taxation Administration) signifies the establishment of a personal income tax taxpayer credit record, the improvement of the mechanism for rewarding good behavior and punishing bad behavior, the enhancement of personal information security and rights protection, the effective guidance of taxpayers to be honest in tax payment, the fair enjoyment of tax reduction benefits, and the promotion of a new stage in the construction of the credit system in the tax field.
| Product category | Package Name | Service Content | The main customer base | Service period | Service mode |
|---|---|---|---|---|---|
| Package A | Software sales |
1. Calculation of cumulative withholding tax for salary and wages 2. Generation of personal income tax return form 3. Calculation of one-time annual bonus 4. Calculation of tax for early retirement, economic compensation, etc. 5. Consolidation and calculation of multiple salaries for distribution 6. Generation of employee pay slip 7. Generation of company human resources statistics analysis table |
Organization | On a per-occurrence basis | Offline |
| B package | Policy training | The company's management, specific business departments, and all staff conduct on-site training at different levels. | Organization | On a per-occurrence basis | Offline |
| Package C | Individual Tax Planning | The company's management team, middle-level leaders, and all employees carry out individual income tax planning at different levels. | Organization | On a per-occurrence basis | Offline |
Make full use of policies and benefits from various regions across the country, cooperate and share resources, and legality and compliance are the principles of our service.
By assembling an expert service team composed of experienced professionals in the industry, we aim to build a solid fortress for providing quality services.
Through the joint efforts of the professional team and the information technology team, they jointly researched and developed a new tax control system in line with the current reform trends. This system utilizes information technology as a service tool to reduce the workload of the withholding agents.
Ensure the confidentiality of the information of both the withholding agent and the individual who actually pays personal income tax, and establish an effective management system for data privacy security.
By implementing comprehensive individual income tax services, we can enhance the efficiency of salary management for enterprise employees, reduce the tax-related risks associated with enterprises' withholding and remitting individual income tax, strengthen the confidentiality of personal tax declaration information, and improve the overall tax management level of enterprises.
By applying relevant policies of personal income tax, mainly through special deductions, additional deductions, overseas tax credits, tax treaties, and donation expenditures, through pre-planning and in-process planning, it is aimed to enable taxpayers to fully enjoy the benefits of this reform, reduce their actual personal income tax burden, and increase their disposable funds.
Through the comprehensive individual income tax services, the personal income tax tax credit records of taxpayers can be improved. By enjoying more convenience and opportunities brought by being trustworthy, and avoiding the inconveniences and penalties resulting from being untrustworthy
In-depth analysis of relevant fiscal and taxation knowledge regarding personal income tax. Utilize the laws and regulations of national fiscal and taxation in a reasonable and legal manner. Through specialized personal income tax training and professional services, popularize knowledge about personal income tax and enhance taxpayers' awareness of tax payment.