恭喜！下月起，个税将有新变化！城口这两类人到手工资要变多了！
<h2 style="margin-bottom: 14px;font-weight: bold;font-size: 22px;white-space: normal;max-width: 100%;letter-spacing: 0.544px;text-align: left;color: rgb(0, 0, 0);caret-color: rgb(255, 0, 0);line-height: 1.4;background-color: rgb(255, 255, 255);font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><div style="text-align:center"><span style="color: rgb(89, 89, 89); font-size: 15px; letter-spacing: 1px; font-weight: normal;">每月发工资时</span></div></h2><p style="max-width: 100%;min-height: 1em;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;letter-spacing: 1px;font-family: Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">看</span><span style="max-width: 100%;color: rgb(89, 89, 89);font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">到税后</span><span style="max-width: 100%;color: rgb(89, 89, 89);font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">到</span><span style="max-width: 100%;color: rgb(89, 89, 89);font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;">手工资少了些</span><span style="max-width: 100%;color: rgb(89, 89, 89);font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;font-size: 15px;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></p><p style="max-width: 100%;min-height: 1em;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;letter-spacing: 1px;font-family: Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">小编还是有点小伤心的</span></p><p style="max-width: 100%;min-height: 1em;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;letter-spacing: 1px;font-family: Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">于是总会想啥时候能多赚点钱</span></p><p style="max-width: 100%;min-height: 1em;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;letter-spacing: 1px;font-family: Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">到手工资也能多一点呢？</span></p><p style="max-width: 100%;min-height: 1em;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;letter-spacing: 1px;font-family: Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></p><div style="text-align:center"></div><p></p><p style="max-width: 100%;min-height: 1em;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;letter-spacing: 1px;font-family: Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">现在，真的有机会啦！</span></p><p style="max-width: 100%;min-height: 1em;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;letter-spacing: 1px;font-family: Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><span style="max-width: 100%;font-size: 15px;text-decoration: line-through;color: rgb(165, 165, 165);font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">想也知道不可能是小编赚更多钱啦</span></p><p style="max-width: 100%;min-height: 1em;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;letter-spacing: 1px;font-family: Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">4日，国家税务总局发布通告</span></p><p style="max-width: 100%;min-height: 1em;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;letter-spacing: 1px;font-family: Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">2021年个税将有新变化</span></p><p style="max-width: 100%;min-height: 1em;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;letter-spacing: 1px;font-family: Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">部分人到手工资会变多！</span></p><p style="max-width: 100%;min-height: 1em;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;letter-spacing: 1px;font-family: Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></p><div style="text-align:center"></div><p></p><p style="max-width: 100%;min-height: 1em;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;letter-spacing: 1px;font-family: Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br></span></p><section style="margin-bottom: 10px;max-width: 100%;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;min-height: 1em;line-height: 2em;letter-spacing: 1px;font-family: Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><div style="text-align:center"></div></span></section><p style="max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">12月4日，国家税务总局网站发布《国家税务总局关于进一步简便优化部分纳税人个人所得税预扣预缴方法的公告》。<strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">《公告》自2021年1月1日起施行。</strong></span></p><p style="margin-top: 15px;margin-bottom: 15px;max-width: 100%;min-height: 1em;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;letter-spacing: 1px;font-family: Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></p><div style="text-align:center"></div><p></p><p style="max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">具体内容主要有以下两点：</span></p><p style="max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">一、对上一完整纳税年度内每月均在同一单位预扣预缴工资、薪金所得个人所得税且全年工资、薪金收入不超过6万元的居民个人，扣缴义务人在预扣预缴本年度工资、薪金所得个人所得税时，<strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">累计减除费用自1月份起直接按照全年6万元计算扣除。</strong></span></p><p style="max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">即，</span><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;text-decoration: underline;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">在纳税人累计收入不超过6万元的月份，暂不预扣预缴个人所得税；在其累计收入超过6万元的当月及年内后续月份，再预扣预缴个人所得税</span><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">。</span></p><section style="margin-top: 15px;margin-bottom: 1px;max-width: 100%;white-space: normal;background-color: rgb(255, 255, 255);text-align: left;min-height: 1em;font-size: 15px;color: rgb(89, 89, 89);letter-spacing: 1px;line-height: 2em;font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><div style="text-align:center"></div></span></section><p style="max-width: 100%;min-height: 1em;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;font-size: 15px;color: rgb(89, 89, 89);letter-spacing: 1px;line-height: 2em;font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;font-size: 12px;box-sizing: border-box !important;overflow-wrap: break-word !important;">图源：摄图网（501142606）</span></p><p style="max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></p><p style="max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">二、对按照累计预扣法预扣预缴劳务报酬所得个人所得税的居民个人，扣缴义务人比照上述规定执行。</span></p><p style="margin-top: 15px;margin-bottom: 1px;max-width: 100%;min-height: 1em;white-space: normal;background-color: rgb(255, 255, 255);text-align: left;font-size: 15px;color: rgb(89, 89, 89);letter-spacing: 1px;line-height: 2em;font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></p><div style="text-align:center"></div><p></p><p style="max-width: 100%;min-height: 1em;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;font-size: 15px;color: rgb(89, 89, 89);letter-spacing: 1px;line-height: 2em;font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;font-size: 12px;box-sizing: border-box !important;overflow-wrap: break-word !important;">图源：酷吧</span></p><p style="max-width: 100%;min-height: 1em;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;font-size: 15px;color: rgb(89, 89, 89);letter-spacing: 1px;line-height: 2em;font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></p><p style="max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);text-align:="" center;line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">有些小伙伴是不是</span></p><p style="max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);text-align:="" center;line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">看完感觉一脸懵</span></p><p style="max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);text-align:="" center;line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">我是谁，我在哪，关我啥事？</span></p><p style="max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);text-align:="" center;line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">再往下看就明白啦</span></p><p style="margin-top: 15px;max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);text-align:="" center;line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></p><div style="text-align:center"></div><p></p><p style="margin-top: 15px;max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);text-align:="" center;line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br></span></p><section style="margin-bottom: 10px;max-width: 100%;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;min-height: 1em;line-height: 2em;letter-spacing: 1px;font-family: Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><div style="text-align:center"></div></span></section><section style="max-width: 100%;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;letter-spacing:="" 0.544px;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><p style="max-width: 100%;min-height: 1em;line-height: 2em;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">《公告》主要优化了两类纳税人的预扣预缴方法：</span></p></section><p style="max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">一、对于上一完整纳税年度各月均在同一单位扣缴申报了工资薪金所得个人所得税且全年工资薪金收入不超过6万元的居民个人，具体来说需同时满足三个条件：</span></strong></p><section style="max-width: 100%;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);letter-spacing:="" 1px;line-height:="" normal;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><br></section><section style="max-width: 100%;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;letter-spacing:="" 0.544px;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><section data-autoskip="1" style="padding: 1em;max-width: 100%;box-sizing: border-box;line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(160, 41, 43);word-break: break-all;border-width: 1px;border-style: solid;border-color: rgb(240, 14, 32);overflow-wrap: break-word !important;"><p style="max-width: 100%;min-height: 1em;line-height: 2.5em;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">(1)上一纳税年度1-12月均在同一单位任职且预扣预缴申报了工资薪金所得个人所得税；</span></p><p style="max-width: 100%;min-height: 1em;line-height: 2.5em;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">(2)上一纳税年度1-12月的累计工资薪金收入(包括全年一次性奖金等各类工资薪金所得，且不扣减任何费用及免税收入)不超过6万元；</span></p><p style="max-width: 100%;min-height: 1em;line-height: 2.5em;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">(3)本纳税年度自1月起，仍在该单位任职受雇并取得工资薪金所得。</span></p><p style="margin-top: 15px;max-width: 100%;min-height: 1em;line-height: 2.5em;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"></p><div style="text-align:center"></div><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span><p></p><p style="max-width: 100%;min-height: 1em;text-align: center;font-size: 15px;color: rgb(89, 89, 89);letter-spacing: 1px;line-height: 2em;font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;font-size: 12px;box-sizing: border-box !important;overflow-wrap: break-word !important;">图源：酷吧</span></p></section></section><p style="max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><br></p><p style="max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">二、按照累计预扣法预扣预缴劳务报酬所得个人所得税的居民个人，</span><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">如保险营销员和证券经纪人。同样需同时满足以下三个条件：</span></strong></p><section style="max-width: 100%;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);letter-spacing:="" 1px;line-height:="" normal;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><br></section><section style="max-width: 100%;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;letter-spacing:="" 0.544px;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><section data-autoskip="1" style="padding: 1em;max-width: 100%;box-sizing: border-box;line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(160, 41, 43);word-break: break-all;border-width: 1px;border-style: solid;border-color: rgb(240, 14, 32);overflow-wrap: break-word !important;"><p style="max-width: 100%;min-height: 1em;line-height: 2.5em;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">（1）上一纳税年度1-12月均在同一单位取酬且按照累计预扣法预扣预缴申报了劳务报酬所得个人所得税；</span></p><p style="max-width: 100%;min-height: 1em;line-height: 2.5em;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">（2）上一纳税年度1-12月的累计劳务报酬（不扣减任何费用及免税收入）不超过6万元；</span></p><p style="max-width: 100%;min-height: 1em;line-height: 2.5em;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">（3）本纳税年度自1月起，仍在该单位取得按照累计预扣法预扣预缴税款的劳务报酬所得。 </span></p><p style="margin-top: 15px;max-width: 100%;min-height: 1em;text-align: left;color: rgb(51, 51, 51);letter-spacing: 0.544px;font-size: 16px;line-height: 2em;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"></p><div style="text-align:center"></div><p></p><p style="max-width: 100%;min-height: 1em;text-align: center;color: rgb(51, 51, 51);letter-spacing: 0.544px;font-size: 16px;line-height: 2em;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 12px;font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">图源：摄图网（400956434）</span></p></section></section><p style="max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);text-align:="" center;line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></p><p style="max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);text-align:="" center;line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">直接举例说明</span></p><p style="max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);text-align:="" center;line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">������</span></p><section data-tools="135编辑器" data-id="101054" style="max-width: 100%;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;letter-spacing:="" 0.544px;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><section style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-autoskip="1" style="padding: 1em;max-width: 100%;box-sizing: border-box;line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(160, 41, 43);word-break: break-all;border-width: 1px;border-style: solid;border-color: rgb(240, 14, 32);overflow-wrap: break-word !important;"><p style="max-width: 100%;min-height: 1em;line-height: 2.5em;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">① </span><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">小李2020年至2021年都是A单位员工。A单位2020年1-12月每月均为小李办理了全员全额扣缴明细申报，假设小李2020年工薪收入合计54000元，则小李2021年可适用本公告。</span></p><p style="margin-top: 15px;max-width: 100%;min-height: 1em;text-align: center;color: rgb(51, 51, 51);font-size: 17px;letter-spacing: 0.544px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"></p><div style="text-align:center"></div><p></p><p style="max-width: 100%;min-height: 1em;text-align: center;color: rgb(51, 51, 51);font-size: 16px;line-height: 2em;letter-spacing: 1px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 12px;font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">图源：摄图网（501142605）</span></p><p style="max-width: 100%;min-height: 1em;text-align: center;color: rgb(51, 51, 51);font-size: 16px;line-height: 2em;letter-spacing: 1px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></p><p style="max-width: 100%;min-height: 1em;line-height: 2.5em;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">② 小赵2020年3-12月在B单位工作且全年工薪收入54000元。假设小赵2021年还在B单位工作，但因其上年并非都在B单位，则不适用本公告。</span></p></section></section></section><p style="max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);text-align:="" center;line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></p><p style="max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);text-align:="" center;line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></p><section style="margin-bottom: 10px;max-width: 100%;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);text-align:="" center;line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><div style="text-align:center"></div></span></section><p style="max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">最主要的作用是，减轻办税负担。至于如何减轻，举个例子就知道啦。</span></p><section style="max-width: 100%;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);letter-spacing:="" 1px;line-height:="" normal;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><br></section><section style="max-width: 100%;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;letter-spacing:="" 0.544px;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><section data-autoskip="1" style="padding: 1em;max-width: 100%;box-sizing: border-box;line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(160, 41, 43);word-break: break-all;border-width: 1px;border-style: solid;border-color: rgb(240, 14, 32);overflow-wrap: break-word !important;"><p style="max-width: 100%;min-height: 1em;line-height: 2.5em;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">举个例子：</span></strong></p><p style="max-width: 100%;min-height: 1em;line-height: 2.5em;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">① 小张为A单位员工，2020年1-12月在A单位取得工资薪金50000元，单位为其办理了2020年1-12月的工资薪金所得个人所得税全员全额明细申报。</span></p><p style="margin-top: 15px;margin-bottom: 1px;max-width: 100%;min-height: 1em;text-align: left;color: rgb(51, 51, 51);letter-spacing: 0.544px;font-size: 16px;line-height: 2em;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"></p><div style="text-align:center"></div><p></p><p style="max-width: 100%;min-height: 1em;text-align: center;color: rgb(51, 51, 51);letter-spacing: 0.544px;font-size: 16px;line-height: 2em;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 12px;font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">图源：图虫创意（931099861305393207）</span></p><section style="max-width: 100%;letter-spacing: 1px;line-height: normal;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></section><p style="max-width: 100%;min-height: 1em;line-height: 2.5em;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">2021年，</span><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">A单位1月给其发放10000元工资，2-12月每月发放4000元工资。在不考虑“三险一金”等各项扣除情况下，按照原预扣预缴方法，小张1月需预缴个税(10000-5000)×3%=150元，其他月份无需</span><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">预缴个税；全年算账，因其年收入不足6万元，故通过汇算清缴可退税150元。采用新预扣预缴方法后，<strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">小张自1月份起即可直接扣除全年累计减除费用6万元而无需预缴税款，年度终了也就不用办理汇算清缴。</strong></span></p><p style="margin-top: 15px;max-width: 100%;min-height: 1em;color: rgb(51, 51, 51);letter-spacing: 0.544px;font-size: 16px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;box-sizing: border-box;font-size: 17px;letter-spacing: 0.544px;text-align: center;width: auto;font-family: arial, helvetica, sans-serif;overflow-wrap: break-word !important;"></span></p><div style="text-align:center"></div><p></p><p style="max-width: 100%;min-height: 1em;text-align: center;color: rgb(51, 51, 51);font-size: 16px;letter-spacing: 1px;line-height: 2em;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 12px;font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">图源：摄图网（501142611）</span></p><section style="max-width: 100%;letter-spacing: 1px;line-height: normal;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></section><p style="max-width: 100%;min-height: 1em;line-height: 2.5em;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">也就是说，有部分固定从一处取薪且年收入低于6万元的纳税人，虽然全年算账不用缴税，但因其<strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">各月间收入波动较大或者前高后低等原因，年中无法判断全年所得情况而某一个或几个月份被预扣预缴了税款</strong>，年度终了后仍需申请退税。而新办法后就能免去这种麻烦。</span></p><p style="margin-top: 15px;max-width: 100%;min-height: 1em;text-align: center;letter-spacing: 0.544px;font-size: 16px;cursor: text;color: rgb(0, 0, 0);line-height: 2em;font-family: 微软雅黑, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><span style="max-width: 100%;cursor: text;font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"></span></p><div style="text-align:center"></div><p></p><p style="max-width: 100%;min-height: 1em;text-align: center;letter-spacing: 0.544px;font-size: 16px;cursor: text;color: rgb(0, 0, 0);line-height: 2em;font-family: 微软雅黑, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;"><span style="max-width: 100%;cursor: text;color: rgb(89, 89, 89);font-size: 12px;font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;outline: none 0px !important;">图源：摄图网（501129160）</span></p></section></section><p style="max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;letter-spacing:="" 0.544px;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></p><section style="margin-bottom: 10px;max-width: 100%;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;letter-spacing:="" 0.544px;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);text-align:="" center;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><div style="text-align:center"></div></span></section><section style="max-width: 100%;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;letter-spacing:="" 0.544px;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><p style="max-width: 100%;min-height: 1em;line-height: 2em;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">如果涨工资了，预计年收入将超过6万元，怎么办呢？</span></strong></p></section><p style="max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">举个例子，小周为A单位员工，2020年1-12月在A单位取得工资薪金50000元，单位为其办理了2020年1-12月的工资薪金所得个人所得税全员全额明细申报。</span></p><p style="margin-top: 15px;margin-bottom: 1px;max-width: 100%;min-height: 1em;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: left;font-size: 16px;line-height: 2em;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"></p><div style="text-align:center"></div><p></p><p style="max-width: 100%;min-height: 1em;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;font-size: 16px;line-height: 2em;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 12px;font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">图源：摄图网（400956434）</span></p><p style="max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">2021年，A单位每月给其发放工资8000元、个人按国家标准缴付“三险一金”2000元。在不考虑其他扣除情况下，按照原预扣预缴方法，小周每月需预缴个税30元。采用新预扣预缴方法后，1-7月份，小周因其累计收入(8000×7个月=56000元)不足6万元而无需缴税；从8月份起，小张累计收入超过6万元，每月需要预扣预缴的税款计算如下：</span></p><p style="margin-top: 15px;margin-bottom: 1px;max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);text-align:="" center;letter-spacing:="" 1px;line-height:="" normal;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""></p><div style="text-align:center"></div><p></p><p style="margin-top: 5px;max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);text-align:="" center;line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 12px;font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">图源：摄图网（500313666）</span></p><section style="margin-top: 5px;max-width: 100%;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);text-align:="" center;letter-spacing:="" 1px;line-height:="" normal;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><br></section><section style="max-width: 100%;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;letter-spacing:="" 0.544px;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><section data-autoskip="1" style="padding: 1em;max-width: 100%;box-sizing: border-box;line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(160, 41, 43);word-break: break-all;border-width: 1px;border-style: solid;border-color: rgb(240, 14, 32);overflow-wrap: break-word !important;"><p style="max-width: 100%;min-height: 1em;line-height: 2.5em;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">8月预扣预缴税款=(8000×8-2000×8-60000)×3%-0=0元<br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">9月预扣预缴税款=(8000×9-2000×9-60000)×3%-0=0元<br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">10月预扣预缴税款=(8000×10-2000×10-60000)×3%-0=0元<br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">11月预扣预缴税款=(8000×11-2000×11-60000)×3%-0=180元<br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">12月预扣预缴税款=(8000×12-2000×12-60000)×3%-180=180元</span></p><section style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="margin-top: 15px;margin-bottom: 1px;max-width: 100%;min-height: 1em;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"></p><div style="text-align:center"></div><p></p><p style="margin-top: 5px;max-width: 100%;min-height: 1em;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 12px;letter-spacing: 1px;font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">图源：摄图网（500849391）</span></p></section></section></section><p style="max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">需要说明的是，对符合条件的纳税人，如扣缴义务人预计本年度发放给其的收入将超过6万元，纳税人需要纳税记录或者本人有多处所得合并后全年收入预计超过6万元等原因，扣缴义务人与纳税人可在当年1月份税款扣缴申报前经双方确认后，按照原预扣预缴方法计算并预缴个人所得税。</span></p><p style="max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><br></p><section style="max-width: 100%;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;letter-spacing:="" 0.544px;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><section data-autoskip="1" style="padding: 1em;max-width: 100%;box-sizing: border-box;line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(160, 41, 43);word-break: break-all;border-width: 1px;border-style: solid;border-color: rgb(240, 14, 32);overflow-wrap: break-word !important;"><p style="max-width: 100%;min-height: 1em;line-height: 2.5em;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">例：假设A单位预计2021年为小周全年发放工资96000元，可在2021年1月工资发放前和小周确认后，按照原预扣预缴方法每月扣缴申报30元税款。</span><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></p><section style="margin-top: 15px;margin-bottom: 1px;max-width: 100%;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><div style="text-align:center"></div></section><p style="margin-top: 5px;max-width: 100%;min-height: 1em;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 12px;letter-spacing: 1px;font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">图源：图虫创意（903417989627379777）</span></p></section></section><p style="margin-top: 5px;max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;letter-spacing:="" 0.544px;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);text-align:="" center;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></p><section style="margin-bottom: 10px;max-width: 100%;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><div style="text-align:center"></div></span></section><p style="max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">采用自然人电子税务局扣缴客户端和自然人电子税务局WEB端扣缴功能申报的</span></strong><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">，扣缴义务人在计算并预扣本年度1月份个人所得税时，系统会根据上一年度扣缴申报情况，自动汇总并提示可能符合条件的员工名单，扣缴义务人根据实际情况核对、确认后，即可按本《公告》规定的方法预扣预缴个人所得税。</span></p><p style="margin-top: 15px;margin-bottom: 1px;max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;letter-spacing:="" 0.544px;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);text-align:="" center;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""></p><div style="text-align:center"></div><p></p><p style="margin-top: 5px;max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;letter-spacing:="" 0.544px;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);text-align:="" center;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 12px;letter-spacing: 1px;font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">图源：图虫创意（1060523134608080995）</span></p><p style="max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></p><p style="max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">采用纸质申报的，扣缴义务人则需根据上一年度扣缴申报情况</span></strong><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;text-align: center;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">，判断符合《公告》规定的纳税人，再按本公告执行，并需从当年1月份税款扣缴申报起，在《个人所得税扣缴申报表》相应纳税人的备注栏填写“上年各月均有申报且全年收入不超过6万元”。</span></p><p style="margin-top: 15px;margin-bottom: 1px;max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;letter-spacing:="" 0.544px;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);text-align:="" center;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""></p><div style="text-align:center"></div><p></p><p style="margin-top: 5px;max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;letter-spacing:="" 0.544px;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);text-align:="" center;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 12px;letter-spacing: 1px;font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">图源：图虫创意（919814525494886501）</span></p><p style="max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></p><p style="max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);text-align:="" center;line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">虽然看起来比较复杂</span></p><p style="max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);text-align:="" center;line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">但是也是为了方便纳税人哦</span></p><p style="max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);text-align:="" center;line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">仔细看看还是能理解的~</span></p><p style="margin-top: 15px;max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);text-align:="" center;line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></p><div style="text-align:center"></div><p></p><p style="text-align: center; max-width: 100%; min-height: 1em;" helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);text-align:="" center;line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">另外，</span><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">大家在这个月内</span></p><p style="text-align: center; max-width: 100%; min-height: 1em;" helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);text-align:="" center;line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">要抓紧确认下一年度的</span></p><p style="text-align: center; max-width: 100%; min-height: 1em;" helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);text-align:="" center;line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><strong style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;color: rgb(89, 89, 89);font-size: 15px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;">个税专项附加扣除</span></strong></p><p style="text-align: center; max-width: 100%; min-height: 1em;" helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);text-align:="" center;line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><br></p><p style="text-align: center; max-width: 100%; min-height: 1em;" helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);text-align:="" center;line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><br></p><p style="text-align: left; max-width: 100%; min-height: 1em;" helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;white-space:="" normal;background-color:="" rgb(255,="" 255,="" 255);text-align:="" center;line-height:="" 2em;letter-spacing:="" 1px;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""><font size="2" color="#708090">来源：重庆本地宝</font></p>没有达到税收水平
跟我没什么关系
不错的！好的 哦哦哦哦哦哦
提醒及时！！
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