渭南人，事关你的钱包！个税专项附加扣除开始确认
<div class="wx_rich_media_content" id="jsWxContainer"><section style="line-height: 1.75em;"><font face="微软雅黑" size="3"><br></font></section><section style="outline: 0px; max-width: 100%; text-align: center; line-height: 1.75em; box-sizing: border-box !important;"><font face="微软雅黑" size="3"><span style="outline: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;"></span></font></section><section style="outline: 0px; max-width: 100%; text-align: center; line-height: 1.75em; box-sizing: border-box !important;"><font face="微软雅黑" size="3"><span style="outline: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;"></span></font></section><section style="outline: 0px; max-width: 100%; text-align: center; line-height: 1.75em; box-sizing: border-box !important;"><font face="微软雅黑" size="3"><br></font></section><section style="outline: 0px; max-width: 100%; text-align: center; line-height: 1.75em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;"><font face="微软雅黑" size="3">步入12月</font></span></section><section style="outline: 0px; max-width: 100%; text-align: center; line-height: 1.75em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;"><font face="微软雅黑" size="3">一年一度的</font></span></section><section style="outline: 0px; max-width: 100%; text-align: center; line-height: 1.75em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; color: rgb(0, 122, 170); letter-spacing: 0.5px; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><font face="微软雅黑" size="3">个人所得税专项附加扣除信息确认</font></span></strong></span></section><section style="outline: 0px; max-width: 100%; text-align: center; line-height: 1.75em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;"><font face="微软雅黑" size="3">又开始啦</font></span></section><section style="outline: 0px; max-width: 100%; text-align: center; line-height: 1.75em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;"><font face="微软雅黑" size="3">其中包含子女教育、住房租金等6方面红利</font></span></section><section style="outline: 0px; max-width: 100%; text-align: center; line-height: 1.75em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;"><font face="微软雅黑" size="3">具体如何进行操作？</font></span></section><section style="outline: 0px; max-width: 100%; text-align: center; line-height: 1.75em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;"><font face="微软雅黑" size="3">@上班族</font></span></section><section style="outline: 0px; max-width: 100%; text-align: center; line-height: 1.75em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;"><font face="微软雅黑" size="3">下面这份超详细的攻略</font></span></section><section style="outline: 0px; max-width: 100%; text-align: center; line-height: 1.75em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;"><font face="微软雅黑" size="3">手把手教你轻松完成！</font></span></section><section style="outline: 0px; max-width: 100%; text-align: center; line-height: 1.75em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;"><font face="微软雅黑" size="3">↓↓↓</font></span></section><section style="outline: 0px; max-width: 100%; text-align: center; line-height: 1.75em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;"><font face="微软雅黑" size="3"><br></font></span></section><section style="outline: 0px; max-width: 100%; text-align: center; line-height: 1.75em; box-sizing: border-box !important;"><span class="wxart_image" wx-style="display:inline-block;outline: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;width: 677px !important;visibility: visible !important;"><font face="微软雅黑" size="3"></font></span></section><section style="outline: 0px; max-width: 100%; text-align: center; line-height: 1.75em; box-sizing: border-box !important;"><span class="wxart_image" wx-style="display:inline-block;outline: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;width: 677px !important;visibility: visible !important;"><font face="微软雅黑" size="3"></font></span></section><section style="outline: 0px; max-width: 100%; text-align: center; line-height: 1.75em; box-sizing: border-box !important;"><font face="微软雅黑" size="3"><br></font></section><section style="outline: 0px; max-width: 100%; text-align: center; line-height: 1.75em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; color: rgb(0, 122, 170); letter-spacing: 0.5px; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><font face="微软雅黑" size="3">年终奖到底怎么纳税 你了解吗？</font></strong></span></section><section style="outline: 0px; max-width: 100%; text-align: center; line-height: 1.75em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;"><font face="微软雅黑" size="3">到了年底</font></span></section><section style="outline: 0px; max-width: 100%; text-align: center; line-height: 1.75em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;"><font face="微软雅黑" size="3">上班族另一件最期待的事莫过于年终奖的发放了</font></span></section><section style="outline: 0px; max-width: 100%; text-align: center; line-height: 1.75em; box-sizing: border-box !important;"><span style="letter-spacing: 0.5px;"><font face="微软雅黑" size="3"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;">需要注意的是，</span><span style="outline: 0px; max-width: 100%; color: rgb(0, 122, 170); box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;">从2022年起</strong></span></font></span></section><section style="outline: 0px; max-width: 100%; text-align: center; line-height: 1.75em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; color: rgb(0, 122, 170); letter-spacing: 0.5px; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><font face="微软雅黑" size="3">年终奖纳税方式迎来转变</font></span></strong></span></section><section style="outline: 0px; max-width: 100%; text-align: center; line-height: 1.75em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; color: rgb(0, 122, 170); letter-spacing: 0.5px; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><font face="微软雅黑" size="3">将并入当年综合所得计算缴纳个人所得税</font></span></strong></span></section><section style="outline: 0px; max-width: 100%; text-align: center; line-height: 1.75em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;"><font face="微软雅黑" size="3">简单来说就是：</font></span></section><section style="outline: 0px; max-width: 100%; text-align: center; line-height: 1.75em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; color: rgb(0, 122, 170); letter-spacing: 0.5px; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><font face="微软雅黑" size="3">今年年底前</font></span></strong></span></section><section style="outline: 0px; max-width: 100%; text-align: center; line-height: 1.75em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; color: rgb(0, 122, 170); letter-spacing: 0.5px; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><font face="微软雅黑" size="3">个税缴纳分为单独计税和合并计税</font></span></strong></span></section><section style="outline: 0px; max-width: 100%; text-align: center; line-height: 1.75em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; color: rgb(0, 122, 170); letter-spacing: 0.5px; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><font face="微软雅黑" size="3">到明年，就只有合并计税一种方式</font></span></strong></span></section><section style="outline: 0px; max-width: 100%; text-align: center; line-height: 1.75em; box-sizing: border-box !important;"><font face="微软雅黑" size="3"><br></font></section><section style="outline: 0px; max-width: 100%; text-align: center; line-height: 1.75em; box-sizing: border-box !important;"><span style="letter-spacing: 0.5px;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><font face="微软雅黑" size="3">举例来看↓↓</font></span></strong></span></section><section style="outline: 0px; max-width: 100%; line-height: 1.75em; box-sizing: border-box !important;"><font face="微软雅黑" size="3"><br></font></section><section style="outline: 0px; max-width: 100%; line-height: 1.75em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; color: rgb(123, 12, 0); letter-spacing: 0.5px; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><font face="微软雅黑" size="3">·对于工资高于年终奖的人来说：</font></span></strong></span></section><section style="outline: 0px; max-width: 100%; line-height: 1.75em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; color: rgb(123, 12, 0); letter-spacing: 0.5px; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><font face="微软雅黑" size="3"><br></font></span></strong></span></section><section style="outline: 0px; max-width: 100%; line-height: 1.75em; box-sizing: border-box !important;"><span style="letter-spacing: 0.5px;"><font face="微软雅黑" size="3"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;">以一位年应纳税所得额（税前收入扣除三险一金、6万元起征点、专项附加扣除等后的计税税基）15万元的个人为例，假设他的年终奖为3万元，</span><span style="outline: 0px; max-width: 100%; color: rgb(0, 122, 170); box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;">如果合并计税（也就是今年以后的计税方式）</strong></span><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;">，这3万元适用20%的税率，</span><span style="outline: 0px; max-width: 100%; color: rgb(0, 122, 170); box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;">缴纳个税为6000元</strong></span><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;">，也就是最终拿到手的年终奖是2.4万元。</span></font></span></section><section style="outline: 0px; max-width: 100%; line-height: 1.75em; box-sizing: border-box !important;"><span style="letter-spacing: 0.5px;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><font face="微软雅黑" size="3"><br></font></span></span></section><section style="outline: 0px; max-width: 100%; line-height: 1.75em; box-sizing: border-box !important;"><span style="letter-spacing: 0.5px;"><font face="微软雅黑" size="3"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;">上述个人同样的情况，</span><span style="outline: 0px; max-width: 100%; color: rgb(0, 122, 170); box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;">假设单独计税（今年仍可选择的计税方式）</strong></span><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;">，这3万元年终奖适用3%的税率，</span><span style="outline: 0px; max-width: 100%; color: rgb(0, 122, 170); box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;">缴纳个税为900元</strong></span><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;">，最终拿到手的年终奖是2.91万元。</span></font></span></section><section style="outline: 0px; max-width: 100%; line-height: 1.75em; box-sizing: border-box !important;"><span style="letter-spacing: 0.5px;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><font face="微软雅黑" size="3"><br></font></span></span></section><section style="outline: 0px; max-width: 100%; line-height: 1.75em; box-sizing: border-box !important;"><span style="letter-spacing: 0.5px;"><font face="微软雅黑" size="3"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;">因此在上述的案例中，年应纳税所得额15万元的个人，</span><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; color: rgb(0, 122, 170); box-sizing: border-box !important;">今年可以比明年少交5100元个税。</span></strong></font></span></section><section style="outline: 0px; max-width: 100%; line-height: 1.75em; box-sizing: border-box !important;"><span style="letter-spacing: 0.5px;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; color: rgb(0, 122, 170); box-sizing: border-box !important;"><font face="微软雅黑" size="3"><br></font></span></strong></span></section><section style="outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><font face="微软雅黑" size="3"><br></font></section><section style="outline: 0px; max-width: 100%; line-height: 1.75em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; color: rgb(123, 12, 0); letter-spacing: 0.5px; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><font face="微软雅黑" size="3">·对于年终奖高于工资的人来说：</font></span></strong></span></section><section style="outline: 0px; max-width: 100%; line-height: 1.75em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; color: rgb(123, 12, 0); letter-spacing: 0.5px; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><font face="微软雅黑" size="3"><br></font></span></strong></span></section><section style="outline: 0px; max-width: 100%; line-height: 1.75em; box-sizing: border-box !important;"><span style="letter-spacing: 0.5px;"><font face="微软雅黑" size="3"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;">B公司小李，2020年工资扣除三险一金、免征额等，应纳税所得额3万元，年终奖27万元。如果</span><span style="outline: 0px; max-width: 100%; color: rgb(0, 122, 170); box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;">单独计税</strong></span><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;">，小李年终奖共需缴税52590元，工资缴税900元，</span><span style="outline: 0px; max-width: 100%; color: rgb(0, 122, 170); box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;">合计53490元</strong></span><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;">。</span></font></span></section><section style="outline: 0px; max-width: 100%; line-height: 1.75em; box-sizing: border-box !important;"><span style="letter-spacing: 0.5px;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><font face="微软雅黑" size="3"><br></font></span></span></section><section style="outline: 0px; max-width: 100%; line-height: 1.75em; box-sizing: border-box !important;"><span style="letter-spacing: 0.5px;"><font face="微软雅黑" size="3"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;">如果</span><span style="outline: 0px; max-width: 100%; color: rgb(0, 122, 170); box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;">合并计税，则共需缴纳个税43080元。</strong></span></font></span></section><section style="outline: 0px; max-width: 100%; line-height: 1.75em; box-sizing: border-box !important;"><span style="letter-spacing: 0.5px;"><span style="outline: 0px; max-width: 100%; color: rgb(0, 122, 170); box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><font face="微软雅黑" size="3"><br></font></strong></span></span></section><section style="outline: 0px; max-width: 100%; line-height: 1.75em; box-sizing: border-box !important;"><span style="letter-spacing: 0.5px;"><font face="微软雅黑" size="3"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;">对小李来说，两种计税方式取得的年收入</span><span style="outline: 0px; max-width: 100%; color: rgb(0, 122, 170); box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;">相差10410元。</strong></span></font></span></section><section style="outline: 0px; max-width: 100%; line-height: 1.75em; box-sizing: border-box !important;"><span style="letter-spacing: 0.5px;"><span style="outline: 0px; max-width: 100%; color: rgb(0, 122, 170); box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><font face="微软雅黑" size="3"><br></font></strong></span></span></section><section style="outline: 0px; max-width: 100%; line-height: 1.75em; box-sizing: border-box !important;"><span style="letter-spacing: 0.5px;"><font face="微软雅黑" size="3"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;">由此可见，</span><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; color: rgb(0, 122, 170); box-sizing: border-box !important;">对于工资高于年终奖的人来说，合并计税以后到手的年终奖将有所减少；对于年终奖高于工资的人来说，则情况相反。</span></strong></font></span></section><section><section data-support="96编辑器" data-style-id="34432"><section><section><section label="Powered by 135editor.com" data-role="outer" data-darkmode-bgcolor-16379668336634="rgb(25, 25, 25)" data-darkmode-original-bgcolor-16379668336634="#fff|rgb(255, 255, 255)" data-darkmode-color-16379668336634="rgb(163, 163, 163)" data-darkmode-original-color-16379668336634="#fff|rgb(166, 166, 166)" data-style="white-space: normal; outline: 0px; max-width: 100%; background-color: rgb(255, 255, 255); font-size: 16px; caret-color: rgb(0, 0, 0); text-align: left; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; color: rgb(166, 166, 166); letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important;" class="js_darkmode__28" style="outline: 0px; max-width: 100%; color: rgb(166, 166, 166); caret-color: rgb(0, 0, 0); letter-spacing: 0.54px; box-sizing: border-box !important;"><section data-role="paragraph" data-darkmode-bgcolor-16379668336634="rgb(25, 25, 25)" data-darkmode-original-bgcolor-16379668336634="#fff|rgb(255, 255, 255)" data-darkmode-color-16379668336634="rgb(163, 163, 163)" data-darkmode-original-color-16379668336634="#fff|rgb(166, 166, 166)" style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><section data-darkmode-bgcolor-16379668336634="rgb(25, 25, 25)" data-darkmode-original-bgcolor-16379668336634="#fff|rgb(255, 255, 255)" data-darkmode-color-16379668336634="rgb(163, 163, 163)" data-darkmode-original-color-16379668336634="#fff|rgb(166, 166, 166)" style="text-align: center; outline: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important;"><font size="2"><span style="color: rgb(178, 178, 178); font-family: 微软雅黑; letter-spacing: 0.54px;">来源 </span><span style="color: rgb(178, 178, 178); font-family: 微软雅黑; letter-spacing: 0.54px;">/ 央视新闻、中国青年报 </span></font></section><section data-darkmode-bgcolor-16379668336634="rgb(25, 25, 25)" data-darkmode-original-bgcolor-16379668336634="#fff|rgb(255, 255, 255)" data-darkmode-color-16379668336634="rgb(163, 163, 163)" data-darkmode-original-color-16379668336634="#fff|rgb(166, 166, 166)" style="text-align: center; outline: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important;"><img src="http://www.yewn.cn/data/attachment/forum/202112/03/090809sla0jmzl4ulazjy6.jpg"></section><section data-darkmode-bgcolor-16379668336634="rgb(25, 25, 25)" data-darkmode-original-bgcolor-16379668336634="#fff|rgb(255, 255, 255)" data-darkmode-color-16379668336634="rgb(163, 163, 163)" data-darkmode-original-color-16379668336634="#fff|rgb(166, 166, 166)" style="outline: 0px; max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important;"><br></section></section></section></section></section></section></section></div> 长知识了收到，谢谢分享
每年都需要修改一下，目前两项减免
多谢告知
收到，谢谢分享
收到，感谢发布
和无业游民没关系。
和本人无关，一没奖金，二年收入不到万元
个人所得税这事，总是弄不明白。