| Announcement of the State Administration of Taxation on Several Connection Issues Concerning Tax Collection Administration after the Comprehensive Implementation of the New Individual Income Tax Law | | 国家税务总局关于全面实施新个人所得税法若干征管衔接问题的公告 |
| (Announcement No. 56 [2018] of the State Administration of Taxation) | | （国家税务总局公告2018年第56号） |
| For the purpose of implementing the newly amended Individual Income Tax Law of the People's Republic of China (hereinafter referred to as the “new Individual Income Tax Law”), the computing methods for the individual income taxes on income from wages and salaries, remunerations for labor services, author's remunerations, and royalties obtained by resident individuals, which are withheld and prepaid by withholding agents after the comprehensive implementation of the new Individual Income Tax Law, as well as the methods for computing the withheld individual income taxes on the aforesaid four incomes obtained by a nonresident individual are hereby announced as follows: | | 为贯彻落实新修改的《中华人民共和国个人所得税法》（以下简称“新个人所得税法”），现就全面实施新个人所得税法后扣缴义务人对居民个人工资、薪金所得，劳务报酬所得，稿酬所得，特许权使用费所得预扣预缴个人所得税的计算方法，对非居民个人上述四项所得扣缴个人所得税的计算方法，公告如下： |
| I. Withholding and Prepayment Methods for Resident Individuals | | 一、居民个人预扣预缴方法 |
| A withholding agent shall, when paying wages and salaries, remunerations for labor services, author's remunerations, or royalties to a resident individual, withhold and prepay the individual income tax thereon in the following methods, and submit to the competent tax authority an Individual Income Tax Withholding Return (see Annex 1). In the case of any inconsistency between the amount of taxes withheld and prepaid in the year and the amount of taxes payable in the year, the resident individual shall, from March 1 to June 30 of the next year, file an annual comprehensive income tax return on a consolidated basis with the competent tax authority, and overpaid taxes shall be refunded and underpaid taxes shall be made up. | | 扣缴义务人向居民个人支付工资、薪金所得，劳务报酬所得，稿酬所得，特许权使用费所得时，按以下方法预扣预缴个人所得税，并向主管税务机关报送《个人所得税扣缴申报表》（见附件1）。年度预扣预缴税额与年度应纳税额不一致的，由居民个人于次年3月1日至6月30日向主管税务机关办理综合所得年度汇算清缴，税款多退少补。 |
| (1) A withholding agent shall, when paying wages and salaries to a resident individual, calculate the taxes withheld in the cumulative withholding method, and file a withholding return for each taxpayers in full amount on a monthly basis. The specific calculation methods are as follows: | | （一）扣缴义务人向居民个人支付工资、薪金所得时，应当按照累计预扣法计算预扣税款，并按月办理全员全额扣缴申报。具体计算公式如下： |
| Amount of taxes that shall be withheld and prepaid in the current period = (Cumulative amount of taxable income withheld and prepaid × Withholding tax rate - Quick deduction) - Cumulative amount of tax credits - Cumulative amount of taxes that have been withheld and prepaid | | 本期应预扣预缴税额＝（累计预扣预缴应纳税所得额×预扣率-速算扣除数）-累计减免税额-累计已预扣预缴税额 |
| Cumulative amount of taxable income withheld and prepaid = Cumulative income - Cumulative tax-exempt income - Cumulative subtracted expenses - Cumulative special deductibles - Cumulative special additional deductibles - Cumulative amounts of other deductibles determined in accordance with the law. | | 累计预扣预缴应纳税所得额＝累计收入-累计免税收入-累计减除费用-累计专项扣除-累计专项附加扣除-累计依法确定的其他扣除 |
| Cumulative subtracted expenses thereof shall be 5,000 yuan/month multiplied by the number of months when the taxpayer is employed by the entity until the current month. | | 其中：累计减除费用，按照5000元/月乘以纳税人当年截至本月在本单位的任职受雇月份数计算。 |
| In the aforesaid formulas, the calculation of the withholding tax rates and quick deductions of the withheld and prepaid taxes on the wages and salaries of a resident individual shall be governed by the Schedule 1 of Individual Income Tax Withholding Rates (see Annex 2). | | 上述公式中，计算居民个人工资、薪金所得预扣预缴税额的预扣率、速算扣除数，按《个人所得税预扣率表一》（见附件2）执行。 |
| (2) A withholding agent shall withhold or prepay the individual income tax on the remunerations for labor services, author's remunerations, and royalties it pays to a resident individual on a monthly or transaction-by-transaction basis. The specific withholding and prepayment methods are as follows: | | （二）扣缴义务人向居民个人支付劳务报酬所得、稿酬所得、特许权使用费所得，按次或者按月预扣预缴个人所得税。具体预扣预缴方法如下： |
| The amount of remuneration for labor services, author's remuneration, and royalties shall be the balance after subtracting expenses. The amount of taxable income from author's remuneration shall be calculated at 70% of the remuneration. | | 劳务报酬所得、稿酬所得、特许权使用费所得以收入减除费用后的余额为收入额。其中，稿酬所得的收入额减按百分之七十计算。 |
| Subtracted expenses: For remunerations for labor services, author's remunerations, and royalties, the subtractable expenses shall be 800 yuan if each payment is less than 4,000 yuan; the subtractable expenses shall be 20% of the income if each payment is 4,000 yuan or more. | | 减除费用：劳务报酬所得、稿酬所得、特许权使用费所得每次收入不超过四千元的，减除费用按八百元计算；每次收入四千元以上的，减除费用按百分之二十计算。 |
| Amount of taxable income: For the remuneration for labor services, author's remuneration, and royalties, the amount of taxable income withheld and prepaid shall be the amount of income obtained each time. Progressive withholding tax rates ranging from 20% to 40% (see Schedule 2 of Individual Income Tax Withholding Rates in Annex 2) shall apply to the remunerations for labor services, and the proportional withholding tax rate of 20% shall apply to the author's remunerations and royalties. | | 应纳税所得额：劳务报酬所得、稿酬所得、特许权使用费所得，以每次收入额为预扣预缴应纳税所得额。劳务报酬所得适用百分之二十至百分之四十的超额累进预扣率（见附件2《个人所得税预扣率表二》），稿酬所得、特许权使用费所得适用百分之二十的比例预扣率。 |
| Amount of taxes on the income from remuneration for labor services that shall be withheld and prepaid = Amount of taxable income withheld and prepaid × Withholding tax rate - Quick deduction | | 劳务报酬所得应预扣预缴税额＝预扣预缴应纳税所得额×预扣率-速算扣除数 |
| Amount of taxes on the remuneration and the royalties that shall be withheld and prepaid = Amount of taxable income withheld and prepaid × 20% | | 稿酬所得、特许权使用费所得应预扣预缴税额＝预扣预缴应纳税所得额×20% |
| II. Withholding Methods for Nonresident Individuals | | 二、非居民个人扣缴方法 |
| Withholding agents shall, when paying wages and salaries, remuneration for labor services, author's remuneration, and royalties to nonresident individuals, withhold and prepay individual income tax thereon on a monthly or transaction-by-transaction basis in the following methods: | | 扣缴义务人向非居民个人支付工资、薪金所得，劳务报酬所得，稿酬所得和特许权使用费所得时，应当按以下方法按月或者按次代扣代缴个人所得税： |
| For the wages and salaries of a nonresident individual, the taxable income shall be the amount of monthly income less expenses of 5,000 yuan; and for the remuneration for labor services, author's remuneration, and royalties, the taxable income shall be the amount of income obtained each time, and the amount of tax payable thereon shall be calculated based on the Monthly Tax Rate Schedule for Nonresident Individuals (see Schedule 3 of Individual Income Tax Rates in Annex 2) after conversion on a monthly basis. The amount of remuneration for labor services, author's remuneration, and royalties shall be computed by subtracting expenses at 20% of the income obtained. The amount of author's remuneration shall be calculated at 70% of the income obtained. | | 非居民个人的工资、薪金所得，以每月收入额减除费用五千元后的余额为应纳税所得额；劳务报酬所得、稿酬所得、特许权使用费所得，以每次收入额为应纳税所得额，适用按月换算后的非居民个人月度税率表（见附件2《个人所得税税率表三》）计算应纳税额。其中，劳务报酬所得、稿酬所得、特许权使用费所得以收入减除百分之二十的费用后的余额为收入额。稿酬所得的收入额减按百分之七十计算。 |
| Amount of taxes payable on wages and salaries, remuneration for labor services, author's remuneration, or royalties obtained by a nonresident individual= Amount of taxable income × Tax rate - Quick deduction | | 非居民个人工资、薪金所得，劳务报酬所得，稿酬所得，特许权使用费所得应纳税额＝应纳税所得额×税率-速算扣除数 |
| This Announcement shall come into force on January 1, 2019. | | 本公告自2019年1月1日起施行。 |
| | 特此公告。 |
| Annex: | | 附件： |
| 1. Individual Income Tax Withholding Return and Instructions on Completing the Form | | 1.《个人所得税扣缴申报表》及填表说明 |
| 2. Schedule of Individual Income Tax Rates and Schedule of Individual Income Tax Withholding Rates | | 2.个人所得税税率表及预扣率表 |
| State Administration of Taxation | | 国家税务总局 |
| December 19, 2018 | | 2018年12月19日 |
| | 附件1： |
| | 个人所得税扣缴申报表 |
| | 税款所属期： 年 月 日至 年 月 日 |
| | 扣缴义务人名称： |
| | 扣缴义务人纳税人识别号（统一社会信用代码）：□□□□□□□□□□□□□□□□□□ |
| | 金额单位：人民币元（列至角分）
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