城口这两类人注意！到手工资要涨了！
<div style="text-align:center"><br></div><section data-support="96编辑器" data-style-id="29489" data-mpa-powered-by="yiban.io" style="-webkit-max-logical-width: 100%;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><section style="-webkit-max-logical-width: 100%;margin-top: 10px;margin-bottom: 10px;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><section style="-webkit-max-logical-width: 100%;padding: 15px;max-width: 100%;border-style: solid;border-width: 1px;border-color: rgb(7, 101, 163);color: rgb(7, 101, 163);box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><p style="-webkit-max-logical-width: 100%;min-height: 1em;cursor: text;max-width: 100%;letter-spacing: 2px;text-indent: 2em;line-height: 2em;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;color: rgb(0, 0, 0);font-size: 16px;font-family: 微软雅黑, " microsoft="" yahei";box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;">时至年末，个人所得税申报成为关注热点。</span><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;text-indent: 2em;box-sizing: border-box !important;outline: none 0px !important;">目前，2021年度个税专项附加扣除已开始确认，近日国家税务总局也进一步简便优化部分纳税人个人所得税预扣预缴方法。</span></span></p></section><section style="-webkit-max-logical-width: 100%;margin-top: -31px;margin-right: 1px;margin-left: auto;max-width: 100%;width: 30px;height: 30px;background-color: rgb(213, 222, 247);border-radius: 50px 0px 0px;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><br style="-webkit-max-logical-width: 100%;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"></section><section style="-webkit-max-logical-width: 100%;margin-top: -30px;margin-left: auto;max-width: 100%;width: 3em;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><div style="text-align:center"></div></section></section></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><span style="-webkit-max-logical-width: 100%;cursor: text;font-family: 微软雅黑, " microsoft="" yahei";box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;"=""><strong style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><p style="-webkit-max-logical-width: 100%;min-height: 1em;cursor: text;max-width: 100%;font-family: 宋体, SimSun;font-size: 16px;letter-spacing: 2px;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><br style="-webkit-max-logical-width: 100%;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"></p></strong></span></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><span style="-webkit-max-logical-width: 100%;cursor: text;font-family: 微软雅黑, " microsoft="" yahei";box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;"=""><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;color: rgb(0, 122, 170);box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><strong style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;font-size: 16px;letter-spacing: 2px;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;">预扣预缴新方法意味着什么？扣缴义务人该如何操作？确认专项附加扣除信息又有哪些注意事项？</span></strong></span><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;font-size: 16px;letter-spacing: 2px;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;">我们一起来了解一下！</span></span></section><p style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;min-height: 1em;cursor: text;caret-color: rgb(255, 0, 0);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;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><br></p><p style="text-align: center;"></p><div style="text-align:center"></div><p></p><p style="text-align: center;"><br></p><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;font-size: 16px;letter-spacing: 2px;font-family: 微软雅黑, " microsoft="" yahei";box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"="">主要优化两类纳税人个税预扣预缴办法，避免“先预缴、再退税”的麻烦。</span></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><p style="-webkit-max-logical-width: 100%;min-height: 1em;cursor: text;max-width: 100%;font-family: 宋体, SimSun;font-size: 16px;letter-spacing: 2px;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><br style="-webkit-max-logical-width: 100%;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"></p></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><span style="-webkit-max-logical-width: 100%;cursor: text;font-family: 微软雅黑, " microsoft="" yahei";box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;"=""><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;font-size: 16px;letter-spacing: 2px;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;">国家税务总局近日发布了</span><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;font-size: 16px;letter-spacing: 2px;color: rgb(0, 122, 170);box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><strong style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;">《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></span><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;font-size: 16px;letter-spacing: 2px;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;">。根据《公告》，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，累计减除费用自1月份起直接按照全年6万元计算扣除。</span></span></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><p style="-webkit-max-logical-width: 100%;min-height: 1em;cursor: text;max-width: 100%;font-family: 宋体, SimSun;font-size: 16px;letter-spacing: 2px;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><br style="-webkit-max-logical-width: 100%;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"></p></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><span style="-webkit-max-logical-width: 100%;cursor: text;font-family: 微软雅黑, " microsoft="" yahei";box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;"=""><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;font-size: 16px;letter-spacing: 2px;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;">具体来讲，《公告》主要优化了两类纳税人的预扣预缴方法，</span><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;font-size: 16px;letter-spacing: 2px;color: rgb(0, 122, 170);box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><strong style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;">一是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。</strong></span></span></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><p style="-webkit-max-logical-width: 100%;min-height: 1em;cursor: text;max-width: 100%;font-family: 宋体, SimSun;font-size: 16px;letter-spacing: 2px;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><br style="-webkit-max-logical-width: 100%;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"></p></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><span style="-webkit-max-logical-width: 100%;cursor: text;font-family: 微软雅黑, " microsoft="" yahei";box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;"=""><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;font-size: 16px;letter-spacing: 2px;color: rgb(0, 122, 170);box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><strong style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;">二是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</strong></span><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;font-size: 16px;letter-spacing: 2px;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;">，目前包括取得佣金收入的保险营销员和证券经纪人、因实习取得劳务报酬所得的接受全日制学历教育的学生。</span></span></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><p style="-webkit-max-logical-width: 100%;min-height: 1em;cursor: text;max-width: 100%;font-family: 宋体, SimSun;font-size: 16px;letter-spacing: 2px;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><br style="-webkit-max-logical-width: 100%;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"></p></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><span style="-webkit-max-logical-width: 100%;cursor: text;font-family: 微软雅黑, " microsoft="" yahei";box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;"=""><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;font-size: 16px;letter-spacing: 2px;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;">也就是说，自2021年1月1日起，对于符合条件的纳税人，在其</span><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;color: rgb(0, 122, 170);box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><strong style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;font-size: 16px;letter-spacing: 2px;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;">累计收入达到6万元之前的月份，暂不预扣预缴个人所得税</span></strong></span><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;font-size: 16px;letter-spacing: 2px;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;">；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></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><p style="-webkit-max-logical-width: 100%;min-height: 1em;cursor: text;max-width: 100%;font-family: 宋体, SimSun;font-size: 16px;letter-spacing: 2px;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><br style="-webkit-max-logical-width: 100%;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"></p></section><section data-support="96编辑器" data-style-id="26886" style="-webkit-max-logical-width: 100%;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><section style="-webkit-max-logical-width: 100%;margin-top: 10px;margin-bottom: 10px;max-width: 100%;text-align: center;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><section data-width="70%" style="-webkit-max-logical-width: 100%;max-width: 100%;width: 324.797px;height: 45px;border-width: 1px;border-style: solid;border-color: rgb(7, 101, 163);box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><br style="-webkit-max-logical-width: 100%;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"></section><section style="-webkit-max-logical-width: 100%;margin-top: -40px;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><section style="-webkit-max-logical-width: 100%;max-width: 100%;display: flex;align-items: flex-start;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><section data-form="0" data-width="13%" data-num="1" style="-webkit-max-logical-width: 100%;max-width: 100%;width: 60.3125px;font-size: 24px;color: rgb(7, 101, 163);box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><span style="-webkit-max-logical-width: 100%;cursor: text;font-family: 微软雅黑, " microsoft="" yahei";box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;"=""><strong style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;">01</span></strong></span></section><section data-width="67%" style="-webkit-max-logical-width: 100%;padding: 3px 20px;max-width: 100%;width: 310.875px;background: rgb(213, 222, 247);font-size: 18px;color: rgb(126, 90, 28);letter-spacing: 2px;text-align: left;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><span style="-webkit-max-logical-width: 100%;cursor: text;font-family: 微软雅黑, " microsoft="" yahei";box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;"=""><strong style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;color: rgb(0, 0, 0);box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;">新方法如何理解？</span></strong></span></section></section></section></section></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><p style="-webkit-max-logical-width: 100%;min-height: 1em;cursor: text;max-width: 100%;font-family: 宋体, SimSun;font-size: 16px;letter-spacing: 2px;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><br style="-webkit-max-logical-width: 100%;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"></p></section><p style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;min-height: 1em;cursor: text;caret-color: rgb(255, 0, 0);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;line-height:="" 2em;text-indent:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;font-size: 16px;letter-spacing: 2px;font-family: 微软雅黑, " microsoft="" yahei";box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"="">举例来说，2020年1月起就固定在一家单位上班且全年工资收入不足6万元的小张，假设他在2021年1月从单位领取1万元工资，2—12月每月领取4000元工资，全年工资为5.4万元。在不考虑“三险一金”等各项扣除情况下，按原来的方法，小张1月因为收入超过5000元，需预缴个税150元，其他月份无需预缴个税；全年算账，因其年收入不足6万元，通过汇算清缴可退税150元。而在采用新预扣预缴方法后，因小张全年工资收入低于6万元，所以自1月份起即无需预缴税款，年度终了也不用办理汇算清缴。</span></p><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><p style="-webkit-max-logical-width: 100%;min-height: 1em;cursor: text;max-width: 100%;font-family: 宋体, SimSun;font-size: 16px;letter-spacing: 2px;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><br style="-webkit-max-logical-width: 100%;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"></p></section><section data-support="96编辑器" data-style-id="26886" style="-webkit-max-logical-width: 100%;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><section style="-webkit-max-logical-width: 100%;margin-top: 10px;margin-bottom: 10px;max-width: 100%;text-align: center;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><section data-width="70%" style="-webkit-max-logical-width: 100%;max-width: 100%;width: 324.797px;height: 45px;border-width: 1px;border-style: solid;border-color: rgb(7, 101, 163);box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><br style="-webkit-max-logical-width: 100%;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"></section><section style="-webkit-max-logical-width: 100%;margin-top: -40px;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><section style="-webkit-max-logical-width: 100%;max-width: 100%;display: flex;align-items: flex-start;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><section data-form="0" data-width="13%" data-num="1" style="-webkit-max-logical-width: 100%;max-width: 100%;width: 60.3125px;font-size: 24px;color: rgb(7, 101, 163);box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><span style="-webkit-max-logical-width: 100%;cursor: text;font-family: 微软雅黑, " microsoft="" yahei";box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;"=""><strong style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;">02</span></strong></span></section><section data-width="67%" style="-webkit-max-logical-width: 100%;padding: 3px 20px;max-width: 100%;width: 310.875px;background: rgb(213, 222, 247);font-size: 18px;color: rgb(126, 90, 28);letter-spacing: 2px;text-align: left;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><span style="-webkit-max-logical-width: 100%;cursor: text;font-family: 微软雅黑, " microsoft="" yahei";box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;"=""><strong style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;color: rgb(0, 0, 0);box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;">为何要采用新方法？</span></strong></span></section></section></section></section></section><section style="-webkit-max-logical-width: 100%;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><p style="-webkit-max-logical-width: 100%;min-height: 1em;cursor: text;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><br style="-webkit-max-logical-width: 100%;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"></p></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;font-size: 16px;letter-spacing: 2px;font-family: 微软雅黑, " microsoft="" yahei";box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"="">据了解，个税改革后，为尽可能使大多数纳税人在预扣预缴环节就精准预缴税款、提前享受改革红利，参考国际通行做法，我国对居民个人工资薪金所得采取累计预扣法来预扣预缴个人所得税。但税务部门在实际操作中发现，有部分固定从一处拿工资的纳税人，虽然年收入低于6万元，全年算账不用缴税，但各月间收入波动比较大，某一个或几个月被预扣预缴了税款。等到年度终了算总账，这部分人全年收入并没有超过6万元，还要申请退税。<br style="-webkit-max-logical-width: 100%;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"></span></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><p style="-webkit-max-logical-width: 100%;min-height: 1em;cursor: text;max-width: 100%;font-family: 宋体, SimSun;font-size: 16px;letter-spacing: 2px;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><br style="-webkit-max-logical-width: 100%;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"></p></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;font-size: 16px;letter-spacing: 2px;font-family: 微软雅黑, " microsoft="" yahei";box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"="">《公告》针对的就是这类问题，主要是改变个税预扣预缴方法，让一部分全年收入并没有超过6万元的人群，避免“先预缴、再退税”的麻烦。</span></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><br style="-webkit-max-logical-width: 100%;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"></section><section data-support="96编辑器" data-style-id="26886" style="-webkit-max-logical-width: 100%;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><section style="-webkit-max-logical-width: 100%;margin-top: 10px;margin-bottom: 10px;max-width: 100%;text-align: center;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><section data-width="70%" style="-webkit-max-logical-width: 100%;max-width: 100%;width: 324.797px;height: 45px;border-width: 1px;border-style: solid;border-color: rgb(7, 101, 163);box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><br style="-webkit-max-logical-width: 100%;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"></section><section style="-webkit-max-logical-width: 100%;margin-top: -40px;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><section style="-webkit-max-logical-width: 100%;max-width: 100%;display: flex;align-items: flex-start;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><section data-form="0" data-width="13%" data-num="1" style="-webkit-max-logical-width: 100%;max-width: 100%;width: 60.3125px;font-size: 24px;color: rgb(7, 101, 163);box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><span style="-webkit-max-logical-width: 100%;cursor: text;font-family: 微软雅黑, " microsoft="" yahei";box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;"=""><strong style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;">03</span></strong></span></section><section data-width="67%" style="-webkit-max-logical-width: 100%;padding: 3px 20px;max-width: 100%;width: 310.875px;background: rgb(213, 222, 247);font-size: 18px;color: rgb(126, 90, 28);letter-spacing: 2px;text-align: left;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><span style="-webkit-max-logical-width: 100%;cursor: text;font-family: 微软雅黑, " microsoft="" yahei";box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;"=""><strong style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;color: rgb(0, 0, 0);box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;">新方法下需要做什么？</span></strong></span></section></section></section></section></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><br style="-webkit-max-logical-width: 100%;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;font-size: 16px;letter-spacing: 2px;font-family: 微软雅黑, " microsoft="" yahei";box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"="">据介绍，具体操作中，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，扣缴义务人在计算并预扣本年度1月份个税时，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，即可预扣预缴个税，操作简捷方便。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，判断符合《公告》规定的纳税人，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></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><p style="-webkit-max-logical-width: 100%;min-height: 1em;cursor: text;max-width: 100%;font-family: 宋体, SimSun;font-size: 16px;letter-spacing: 2px;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><br style="-webkit-max-logical-width: 100%;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"></p></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;color: rgb(0, 122, 170);font-family: 微软雅黑, " microsoft="" yahei";box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><strong style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;font-size: 16px;letter-spacing: 2px;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;">及时确认、修改专项附加扣除信息，更好享受政策红利</span></strong></span></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;font-size: 16px;letter-spacing: 2px;font-family: 微软雅黑, " microsoft="" yahei";box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"="">近期，个税纳税人还要注意在年底前及时确认、修改专项附加扣除信息。按照规定，在2020年12月31日前，需要纳税人对2021年的专项附加扣除进行确认，以便享受政策红利。</span></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><br style="-webkit-max-logical-width: 100%;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;font-size: 16px;letter-spacing: 2px;font-family: 微软雅黑, " microsoft="" yahei";box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"="">国家税务总局上海市税务局个人所得税处处长兰敏介绍，主要有几种情况需要修改专项附加扣除信息：子女和老人基本信息发生变化，需要修改2021年子女教育和赡养老人扣除情况；夫妻一方不再申请住房贷款利息专项附加扣除，在2021年由另一方申报；房租和房贷需要替换扣除，即2021年不再申报住房租金，改为申报住房贷款利息等。</span></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><p style="-webkit-max-logical-width: 100%;min-height: 1em;cursor: text;max-width: 100%;font-family: 宋体, SimSun;font-size: 16px;letter-spacing: 2px;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><br style="-webkit-max-logical-width: 100%;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"></p></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;font-size: 16px;letter-spacing: 2px;font-family: 微软雅黑, " microsoft="" yahei";box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"="">以通过“个人所得税”APP申报为例，进入APP首页后，点击热点专题“开始确认2021年度专项附加扣除啦”，然后选择扣除年度“2021”，就可以开始确认各种信息了。</span></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><p style="-webkit-max-logical-width: 100%;min-height: 1em;cursor: text;max-width: 100%;font-family: 宋体, SimSun;font-size: 16px;letter-spacing: 2px;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><br style="-webkit-max-logical-width: 100%;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"></p></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;font-size: 16px;letter-spacing: 2px;font-family: 微软雅黑, " microsoft="" yahei";box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"="">对普通纳税人来说，如果2021年的专项附加扣除信息无变动，那么只需在2020年基础上一键确认即可。如果需要修改申报方式、扣除比例等相关信息，要在2020年度信息基础上，点击“待确认”之后进入相关修改页面进行修改。</span></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><p style="-webkit-max-logical-width: 100%;min-height: 1em;cursor: text;max-width: 100%;font-family: 宋体, SimSun;font-size: 16px;letter-spacing: 2px;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><br style="-webkit-max-logical-width: 100%;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"></p></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;font-size: 16px;letter-spacing: 2px;font-family: 微软雅黑, " microsoft="" yahei";box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"="">对于需要作废去年已填写的专项附加扣除项目，比如2021年不再申请赡养老人专项附加扣除，点击“待确认”状态的赡养老人信息后，点击“删除”，再点击“一键确认”即可。对于需要新增专项附加扣除项目，比如2021年新增子女教育扣除，需要申报填写，可在进入热点专题“开始确认2021年度专项附加扣除啦”后，选择扣除年度“2021”再点击“子女教育”进行申报。</span></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><p style="-webkit-max-logical-width: 100%;min-height: 1em;cursor: text;max-width: 100%;font-family: 宋体, SimSun;font-size: 16px;letter-spacing: 2px;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><br style="-webkit-max-logical-width: 100%;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"></p></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;font-size: 16px;letter-spacing: 2px;font-family: 微软雅黑, " microsoft="" yahei";box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"="">税务部门提醒，若未能及时关注、修改，可能会对明年继续享受政策带来一定影响。比如，若任职受雇单位发生变化而未更新，新的任职受雇单位将无法获取相关信息并据以办理扣除；若享受专项附加扣除政策的条件发生变化而不修改、仍按原条件在明年继续享受，还可能影响纳税信用。</span></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><p style="-webkit-max-logical-width: 100%;min-height: 1em;cursor: text;max-width: 100%;font-family: 宋体, SimSun;font-size: 16px;letter-spacing: 2px;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><br style="-webkit-max-logical-width: 100%;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"></p></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><span style="-webkit-max-logical-width: 100%;cursor: text;font-family: 微软雅黑, " microsoft="" yahei";box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;"=""><strong style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;font-size: 16px;letter-spacing: 2px;color: rgb(0, 122, 170);box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;">自主办税普遍参与，依法纳税意识更强</span></strong></span></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;font-size: 16px;letter-spacing: 2px;font-family: 微软雅黑, " microsoft="" yahei";box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"="">个人所得税关系每一位自然人纳税人的切身利益。2020年，我国首次个人所得税综合所得年度汇算顺利实施。业内专家认为，个税改革尤其是首次个税年度汇算，进一步发挥了税收在国家治理中的基础性、支柱性、保障性作用。</span></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><p style="-webkit-max-logical-width: 100%;min-height: 1em;cursor: text;max-width: 100%;font-family: 宋体, SimSun;font-size: 16px;letter-spacing: 2px;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"><br style="-webkit-max-logical-width: 100%;max-width: 100%;box-sizing: border-box !important;outline: none 0px !important;word-wrap: break-word !important;"></p></section><section style="-webkit-max-logical-width: 100%;margin-right: 8px;margin-left: 8px;white-space: normal;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);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;text-indent:="" 2em;line-height:="" 2em;box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"=""><span style="-webkit-max-logical-width: 100%;cursor: text;max-width: 100%;font-size: 16px;letter-spacing: 2px;font-family: 微软雅黑, " microsoft="" yahei";box-sizing:="" border-box="" !important;outline:="" none="" 0px="" !important;word-wrap:="" break-word="" !important;"="">此前，大部分老百姓不需要“打理”自己的个人税收事务，对“年度汇算”没什么概念。在我国首次个人所得税年度汇算中，科学简化的税制设计，清晰便捷的办税流程，以及个税APP的普及，给纳税人带来更优化的体验，也保障了首次个税年度汇算的成功实施。</span></section><p><br></p><p style="white-space: normal;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;color:="" rgba(0,="" 0,="" 0.8);text-align:="" center;caret-color:="" rgb(255,="" 0);background-color:="" 255,="" 255);box-sizing:="" border-box="" !important;word-wrap:="" break-word="" !important;overflow-wrap:="" !important;"=""><br></p><p style="white-space: normal;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;color:="" rgba(0,="" 0,="" 0.8);text-align:="" center;caret-color:="" rgb(255,="" 0);background-color:="" 255,="" 255);box-sizing:="" border-box="" !important;word-wrap:="" break-word="" !important;overflow-wrap:="" !important;"=""></p><div style="text-align:center"></div><p></p><p style="white-space: normal;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;text-align:="" center;caret-color:="" rgb(255,="" 0,="" 0);background-color:="" 255,="" 255);box-sizing:="" border-box="" !important;word-wrap:="" break-word="" !important;"=""><span style="color:#888888;"><span style="font-size: 14px;">来源人民日报华龙网</span></span><span style="color: rgb(136, 136, 136);max-width: 100%;font-family: 微软雅黑;letter-spacing: 1.8px;font-size: 14px;box-sizing: border-box !important;word-wrap: break-word !important;"></span></p><p style="white-space: normal;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;color:="" rgba(0,="" 0,="" 0.8);text-align:="" center;caret-color:="" rgb(255,="" 0);background-color:="" 255,="" 255);box-sizing:="" border-box="" !important;word-wrap:="" break-word="" !important;overflow-wrap:="" !important;"=""><br></p><p></p><br>看不懂看不懂
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