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Announcement of the State Taxation Administration on Improving and Adjusting the Methods of Withholding and Prepayment of Individual Income Tax for Certain Taxpayers [Effective]
国家税务总局关于完善调整部分纳税人个人所得税预扣预缴方法的公告 [现行有效]
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Announcement of the State Taxation Administration on Improving and Adjusting the Methods of Withholding and Prepayment of Individual Income Tax for Certain Taxpayers 

国家税务总局关于完善调整部分纳税人个人所得税预扣预缴方法的公告

(Announcement No. 13 [2020] of the State Taxation Administration) (国家税务总局公告2020年第13号)

For the purposes of further supporting the work in respect of stabilizing and ensuring employment, and reducing the tax burdens on new recruits in the current year at the stage of withholding and prepayment of individual income tax, the matters concerning improving and adjusting the methods of withholding and prepayment of individual income tax for personnel who obtain the income from wages and salaries for the first time in the middle of a year are hereby announced as follows: 为进一步支持稳就业、保就业,减轻当年新入职人员个人所得税预扣预缴阶段的税收负担,现就完善调整年度中间首次取得工资、薪金所得等人员有关个人所得税预扣预缴方法事项公告如下:
I. For a resident individual who obtains the income from wages and salaries for the first time in a tax year, the withholding agent may, when withholding and prepaying individual income tax, calculate cumulative subtracted expenses by multiplying 5,000 yuan/month by the number of months when the resident individual is employed until this month in the current year.   一、对一个纳税年度内首次取得工资、薪金所得的居民个人,扣缴义务人在预扣预缴个人所得税时,可按照5000元/月乘以纳税人当年截至本月月份数计算累计减除费用。
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