寻乌人注意了！住房公积金和年金个人所得税有所调整！
<div class="wx_rich_media_content" id="jsWxContainer"><p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; text-align: center; letter-spacing: 0.54px; box-sizing: border-box !important;'><span style='font-size: medium; letter-spacing: 0.544px;'>近日</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", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; text-align: center; box-sizing: border-box !important;'><font size="3"><span style='max-width: 100%; box-sizing: border-box !important;'>国家税务总局赣州市税务局</span><span style='max-width: 100%; box-sizing: border-box !important;'>发布</span></font></p><h2 style='max-width: 100%; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; text-align: center; box-sizing: border-box !important;'><font color="#ff0000"><span style='max-width: 100%; box-sizing: border-box !important;'><font size="3">关于调整住房公积金和年金个人所得税税前扣除标准</font></span><font size="3">的公告</font></font></h2><p style='max-width: 100%; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; text-align: center; box-sizing: border-box !important;'><span style='max-width: 100%; box-sizing: border-box !important;'><font size="3">以及<br style='max-width: 100%; box-sizing: border-box !important;'></font></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", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; text-align: center; box-sizing: border-box !important;'><span style='max-width: 100%; box-sizing: border-box !important;'><font size="3">关于该公告的政策解读</font></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", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; text-align: center; box-sizing: border-box !important;'><span style='max-width: 100%; box-sizing: border-box !important;'><font size="3">一起来看看吧</font></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", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; text-align: center; box-sizing: border-box !important;'><span style='max-width: 100%; box-sizing: border-box !important;'><font size="3"><br></font></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", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; text-align: center; box-sizing: border-box !important;'><span style='max-width: 100%; box-sizing: border-box !important;'></span></p><section data-support="96编辑器" data-style-id="27432" style='max-width: 100%; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'><section style='margin-top: 10px; margin-bottom: 10px; max-width: 100%; text-align: center; box-sizing: border-box !important;'><section style='max-width: 100%; display: flex; justify-content: center; align-items: center; box-sizing: border-box !important;'><section style='padding: 15px 20px;max-width: 100%;box-sizing: border-box;https://mmbiz.qpic.cn/mmbiz_gif/Ljib4So7yuWiatGiapD46vqo7m44T8eaq8ibKvticfHrJaAvEN55Ohf88GPxAoOxLAm5p3TBfISwn7Ypibicia1rAKjZ5A/640?wx_fmt=gif");background-position: 0% center;background-size: 100% 100%;background-repeat: no-repeat;overflow-wrap: break-word !important;'><p style='max-width: 100%; min-height: 1em; box-sizing: border-box !important;'><span data-form="0" data-num="1" style='max-width: 100%; box-sizing: border-box !important;'><font size="3" style='' color="#ff0000"><b>01</b></font></span></p></section><section style='padding-right: 10px; padding-left: 5px; max-width: 100%; border-bottom: 1px dashed rgb(101, 101, 101); font-size: 18px; letter-spacing: 2px; box-sizing: border-box !important;'><p style='max-width: 100%; min-height: 1em; box-sizing: border-box !important;'><span style='max-width: 100%; color: rgb(255, 76, 65); box-sizing: border-box !important;'><strong style='max-width: 100%; box-sizing: border-box !important;'>公告</strong></span></p></section></section></section></section><section data-support="96编辑器" data-style-id="26970" style='max-width: 100%; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'><section style='margin: 10px; max-width: 100%; text-align: center; box-sizing: border-box !important;'><section style='padding: 8px; max-width: 100%; box-sizing: border-box; box-shadow: rgb(16, 0, 97) 0px 0px 10px; background-color: rgb(254, 254, 254); border-bottom: 4px solid rgb(17, 0, 184);'><section style='max-width: 100%; display: flex; justify-content: space-between; align-items: center; box-sizing: border-box !important;'><section style='max-width: 100%; box-sizing: border-box; width: 8px; height: 8px; background-color: rgb(17, 0, 184); border-radius: 50%;'><br style='max-width: 100%; box-sizing: border-box !important;'></section><section style='max-width: 100%; box-sizing: border-box; width: 8px; height: 8px; background-color: rgb(17, 0, 184); border-radius: 50%;'><br style='max-width: 100%; box-sizing: border-box !important;'></section></section><section style='margin: 10px; max-width: 100%; box-sizing: border-box !important;'><p style='max-width: 100%; min-height: 1em; letter-spacing: 2px; box-sizing: border-box !important;'><strong style='max-width: 100%; box-sizing: border-box !important;'><span style='max-width: 100%; color: rgb(17, 0, 184); font-size: 18px; box-sizing: border-box !important;'>国家税务总局赣州市税务局</span></strong></p><p style='max-width: 100%; min-height: 1em; letter-spacing: 2px; box-sizing: border-box !important;'><strong style='max-width: 100%; box-sizing: border-box !important;'><span style='max-width: 100%; color: rgb(17, 0, 184); font-size: 18px; box-sizing: border-box !important;'>关于调整住房公积金和年金个人所得税</span></strong></p><p style='max-width: 100%; min-height: 1em; letter-spacing: 2px; box-sizing: border-box !important;'><strong style='max-width: 100%; box-sizing: border-box !important;'><span style='max-width: 100%; color: rgb(17, 0, 184); font-size: 18px; box-sizing: border-box !important;'>税前扣除标准的公告</span></strong><span style='max-width: 100%; color: rgb(17, 0, 184); font-size: 18px; box-sizing: border-box !important;'></span></p><p style='max-width: 100%; min-height: 1em; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; box-sizing: border-box !important;'>国家税务总局赣州市税务局公告2020年第1号</span></p><p style='max-width: 100%; min-height: 1em; text-align: left; text-indent: 2em; box-sizing: border-box !important;'><br style='max-width: 100%; box-sizing: border-box !important;'></p><p style='max-width: 100%; min-height: 1em; text-align: left; text-indent: 2em; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; box-sizing: border-box !important;'>为切实维护纳税人的合法权益，根据《财政部 国家税务总局关于基本养老保险费 基本医疗保险费 失业保险费 住房公积金有关个人所得税政策的通知》(财税〔2006〕10号）和《财政部 人力资源社会保障部 国家税务总局关于企业年金职业年金个人所得税有关问题的通知》（财税〔2013〕103号）的规定，以赣州市统计局公布的2019年城镇非私营单位在岗职工年平均工资68972元为计算标准，现将我市住房公积金个人所得税税前扣除最高限额调整为2069元/月、年金个人所得税税前扣除最高限额调整为690元/月。<br style='max-width: 100%; box-sizing: border-box !important;'></span></p><p style='max-width: 100%; min-height: 1em; text-align: left; text-indent: 2em; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; box-sizing: border-box !important;'>以上标准自2020年7月份纳税所属期开始执行。</span></p><p style='max-width: 100%; min-height: 1em; text-align: left; text-indent: 2em; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; box-sizing: border-box !important;'>特此公告。</span></p><p style='max-width: 100%; min-height: 1em; box-sizing: border-box !important;'><br style='max-width: 100%; box-sizing: border-box !important;'></p><p style='max-width: 100%; min-height: 1em; text-align: right; text-indent: 2em; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; box-sizing: border-box !important;'>国家税务总局赣州市税务局</span></p><p style='max-width: 100%; min-height: 1em; text-align: right; text-indent: 2em; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; box-sizing: border-box !important;'>2020年7月20日</span></p></section></section></section></section><section style='max-width: 100%; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'><p style='max-width: 100%; min-height: 1em; box-sizing: border-box !important;'><br style='max-width: 100%; box-sizing: border-box !important;'></p></section><section data-support="96编辑器" data-style-id="27432" style='max-width: 100%; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'><section style='margin-top: 10px; margin-bottom: 10px; max-width: 100%; text-align: center; box-sizing: border-box !important;'><section style='max-width: 100%; display: flex; justify-content: center; align-items: center; box-sizing: border-box !important;'><section style='padding: 15px 20px;max-width: 100%;box-sizing: border-box;https://mmbiz.qpic.cn/mmbiz_gif/Ljib4So7yuWiatGiapD46vqo7m44T8eaq8ibKvticfHrJaAvEN55Ohf88GPxAoOxLAm5p3TBfISwn7Ypibicia1rAKjZ5A/640?wx_fmt=gif");background-position: 0% center;background-size: 100% 100%;background-repeat: no-repeat;overflow-wrap: break-word !important;'><p style='max-width: 100%; min-height: 1em; box-sizing: border-box !important;'><span data-form="0" data-num="1" style='max-width: 100%; box-sizing: border-box !important;'><b style=''><font color="#ff0000">02</font></b></span></p></section><section style='padding-right: 10px; padding-left: 5px; max-width: 100%; border-bottom: 1px dashed rgb(101, 101, 101); font-size: 18px; letter-spacing: 2px; box-sizing: border-box !important;'><p style='max-width: 100%; min-height: 1em; box-sizing: border-box !important;'><span style='max-width: 100%; color: rgb(255, 76, 65); box-sizing: border-box !important;'><strong style='max-width: 100%; box-sizing: border-box !important;'>解读</strong></span></p></section></section></section></section><section data-support="96编辑器" data-style-id="21095" style='max-width: 100%; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'><section style='margin: 20px auto; max-width: 100%; box-sizing: border-box;'><section style='max-width: 100%; box-sizing: border-box;'><section style='max-width: 100%;https://mmbiz.qpic.cn/mmbiz_png/Ljib4So7yuWgdSBqOibtgiaYWjL4pkRXwyc61xiaB34PdAiawMotZvNFvcx4s2iciau2iaE9E9PDCb0Emfibo4YkDxJ5MJA/640?wx_fmt=png");background-position: left bottom;background-repeat: no-repeat;background-size: 80px;box-sizing: border-box !important;overflow-wrap: break-word !important;'><section style='padding: 7px 11px;max-width: 100%;box-sizing: border-box;https://mmbiz.qpic.cn/mmbiz_png/Ljib4So7yuWgdSBqOibtgiaYWjL4pkRXwycTNIeiafUCXkV7OOy6o5N3ED4fHrSe9JeDj0XSY89NlrRusrrliagappQ/640?wx_fmt=png");background-position: right top;background-repeat: no-repeat;background-size: 69px;overflow-wrap: break-word !important;'><section style='padding: 10px 17px; max-width: 100%; box-sizing: border-box; border-width: 2px; border-style: solid; border-color: rgb(255, 0, 0); min-height: 150px; height: auto; word-break: break-all;'><p style='max-width: 100%; min-height: 1em; letter-spacing: 2px; box-sizing: border-box !important;'><strong style='max-width: 100%; box-sizing: border-box !important;'>关于《国家税务总局赣州市税务局关于调整住房公积金和年金个人所得税税前扣除标准的公告》的政策解读 </strong></p><p style='max-width: 100%; min-height: 1em; letter-spacing: 2px; box-sizing: border-box !important;'><br></p><p style='max-width: 100%; min-height: 1em; text-indent: 2em; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; box-sizing: border-box !important;'>为做好个人所得税征收工作，维护纳税人合法权益，赣州市税务局发布了《国家税务总局赣州市税务局关于调整住房公积金和年金个人所得税税前扣除标的公告》(以下简称《公告》)。为便于理解执行，解读如下：</span></p><p style='max-width: 100%; min-height: 1em; text-indent: 2em; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; box-sizing: border-box !important;'>一、《公告》出台背景</span></p><p style='max-width: 100%; min-height: 1em; text-indent: 2em; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; box-sizing: border-box !important;'>为切实维护纳税人的合法权益，根据《财政部、国家税务总局关于基本养老保险费、基本医疗保险费、失业保险费、住房公积金有关个人所得税政策的通知》(财税〔2006〕10号) 和《财政部、人力资源社会保障部、国家税务总局关于企业年金、职业年金个人所得税有关问题的通知》（财税〔2013〕103号）的规定，单位和个人分别在不超过职工本人上一年度月平均工资12%及4%的幅度内，其实际缴存的住房公积金和年金，允许在个人应纳税所得额中扣除。单位和职工个人缴存住房公积金及年金的月平均工资不得超过职工工作地所在设区城市上一年度职工月平均工资的3倍。</span></p><p style='max-width: 100%; min-height: 1em; text-indent: 2em; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; box-sizing: border-box !important;'>二、《公告》主要内容</span></p><p style='max-width: 100%; min-height: 1em; text-indent: 2em; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; box-sizing: border-box !important;'>根据上述政策规定及背景，按照赣州市统计部门公布的2019年度全市城镇非私营单位在岗职工年平均工资68972元为计算标准，将我市单位和职工个人缴存住房公积金的个人所得税税前扣除最高限额调整为2069元/月、年金个人所得税税前扣除最高限额调整为690元/月，自2020年7月份纳税所属期开始执行。</span></p><p style='max-width: 100%; min-height: 1em; text-align: center; box-sizing: border-box !important;'><br></p></section></section></section></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", "Microsoft YaHei", Arial, sans-serif; text-align: center; letter-spacing: 0.54px; box-sizing: border-box !important;'><span style='color: rgb(178, 178, 178);'><span style='font-size: 14px;'>来源：赣州播报、</span><span style='font-family: Arial; font-size: 14px; letter-spacing: 0.544px; text-align: left;'>国家税务总局赣州市税务局</span></span></p></div><p></p>
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