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| Announcement of the State Administration of Taxation on Strictly Implementing Tax Policies by the 5,000 Yuan Expense Deduction Standard | | 国家税务总局关于严格按照5000元费用减除标准执行税收政策的公告 |
| (Announcement No. 51 [2018] of the State Administration of Taxation) | | （国家税务总局公告2018年第51号） |
| According to some recent complaints from taxpayers, certain employers failed to calculate taxes by the 5,000 yuan/month expense deduction standard for wages and salaries paid in October. For the purposes of safeguarding the legitimate rights and interests of taxpayers and enabling taxpayers to fully enjoy the individual income tax reformdividends in a timely manner, the relevant matters are hereby announced as follows: | | 近期，有纳税人反映，部分扣缴单位在10月份发放工资薪金时没有按照5000元/月费用减除标准扣除计税。为保障纳税人合法权益，让纳税人全面及时享受个人所得税改革红利，现就有关事项公告如下： |
I. In accordance with the amended Individual Income Tax Law and relevant provisions, the 5,000 yuan/month expense deduction standard shall be applied to the income from wages and salaries actually obtained by a taxpayer on or after October 1 this year. Under the aforesaid circumstances, a withholding agent shall withhold taxes in strict accordance with the 5,000 yuan/month expense deduction standard so as to ensure that taxpayers fully enjoy tax reform dividends.
．．．．．． | | 一、根据修改后的个人所得税法和有关规定，纳税人在今年10月1日（含）后实际取得的工资薪金所得，应当适用5000元/月的费用减除标准。对于符合上述情形的，扣缴义务人要严格按照5000元/月费用减除标准代扣代缴税款，确保纳税人不打折扣地享受税改红利。
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