关于《国家税务总局关于发布<个人所得税专项附加扣除操作办法(试行)>公告》的解读
发布日期:2018-12-24   点击次数:411次   来源:国家税务总局公告


  为贯彻落实新修改的《中华人民共和国个人所得税法》和《国务院办公厅关于印发〈个人所得税专项附加扣除暂行办法〉的通知》等有关规定,让广大纳税人及时享受改革红利,近日,国家税务总局制定了《关于发布<个人所得税专项附加扣除操作办法(试行)>的公告》(国家税务总局公告2018年第60号,以下简称《公告》)。现解读如下:


  一、《公告》发布背景


  为贯彻落实党中央、国务院部署,积极回应社会各界对子女教育、大病医疗等支出纳入个人所得税税前扣除的呼声,此次修改个人所得税法,首次增加了子女教育、继续教育、大病医疗、住房贷款利息或者住房租金、赡养老人等六项专项附加扣除。为切实将专项附加扣除政策精准落地,让纳税人能够清楚自己如何可以享受专项附加扣除,具体享受扣除的起始时间、标准和办理途径,让扣缴义务人知晓该如何在预扣环节为纳税人办理扣除,以及在办理专项附加扣除工作中应承担的责任和义务等,国家税务总局制定了《公告》。


  二、《办法》的主要内容


  《办法》分总则、享受扣除及办理时间、报送信息及留存备查资料、信息报送方式和后续管理等五章共30条。主要内容如下:


  (一)明确了享受每个专项附加扣除项目计算起止时间。除规定了一般时间外,明确了对接受学历教育和学历(学位)继续教育的,因病或其他非主观原因休学且学籍继续保留的休学期间,以及施教机构按规定组织实施的寒暑假等假期连续计算。


  (二)明确了享受专项附加扣除的途径和时间。如:享受子女教育、继续教育、住房贷款利息或住房租金、赡养老人专项附加扣除的纳税人,自符合条件开始,可以向支付工资、薪金所得的扣缴义务人提供上述专项附加扣除有关信息,由扣缴义务人在预扣预缴税款时,按其在本单位本年可享受的累计扣除额办理扣除;也可以在次年3月1日至6月30日内,向汇缴地主管税务机关办理汇算清缴申报时扣除。享受大病医疗专项附加扣除的纳税人,由其在次年3月1日至6月30日内,自行向汇缴地主管税务机关办理汇算清缴申报时扣除。同时,对从两处以上取得工资、薪金所得的,如何享受专项附加扣除进行了明确。


  (三)《公告》规定,纳税人年度中间更换工作单位的,已经享受过的专项附加扣除的金额,不得在新任职、受雇单位重复享受。


  (四)明确了仅取得劳务报酬所得、稿酬所得、特许权使用费所得需要享受专项附加扣除的纳税人,应当在次年3月1日至6月30日内,自行向汇缴地主管税务机关报送相关专项附加扣除信息,在办理汇算清缴申报时扣除。


  (五)为确保纳税人合法权益,《公告》规定,一个纳税年度内,纳税人在扣缴义务人预扣预缴税款环节未享受或未足额享受专项附加扣除的,可以在当年内向该扣缴义务人申请补充扣除,也可以在次年3月1日至6月30日内,向汇缴地主管税务机关办理汇算清缴时申报扣除。


  (六)纳税人选择在扣缴义务人发放工资、薪金所得时享受专项附加扣除的,向扣缴义务人报送相关专项附加扣除信息。


  (七)持续享受专项附加扣除的纳税人,每年12月份应当对相关专项附加扣除信息进行确认。


  (八)纳税人选择在汇算清缴申报时享受专项附加扣除的,向汇缴地主管税务机关报送相关专项附加扣除信息。


  (九)明确了纳税人报送信息不完整的,应当补充完整;相关信息发生变化的,应当及时报送变化情况。


  (十)明确了享受各项专项附加扣除的纳税人,需要报送的相关专项附加扣除信息内容、留存备查的相关资料。


  (十一)明确了纳税人专项附加扣除信息的报送方式,如:纳税人可以通过远程办税端、电子模板或者纸质报表等方式,向扣缴义务人或者主管税务机关报送个人专项附加扣除信息。并根据纳税人享受专项附加扣除的不同方式,细化明确了具体的信息报送方式及要求。同时,鼓励并引导纳税人采用远程办税端报送信息。  


  (十二)明确了专项附加扣除后续管理相关规定。如:纳税人应当对报送专项附加扣除信息的真实性、准确性、完整性负责。扣缴义务人应当及时按照纳税人提交的信息计算办理扣缴申报,不得擅自更改纳税人提供的相关信息。专项附加扣除信息报表及相关备查资料,应当自法定汇算清缴期结束后保存五年;扣缴义务人对纳税人报送的相关专项附加扣除信息资料应当自预扣预缴年度的次年起五年内留存备查。税务机关核查时,纳税人无法提供留存备查资料,或者留存备查资料不能支持相关情况的,税务机关可以要求纳税人提供其他佐证;不能提供其他佐证材料,或者佐证材料仍不足以支持的,不得享受相关专项附加扣除。税务机关核查专项附加扣除情况时,可提请有关单位和个人协助核查,相关单位和个人应当协助核查。纳税人存在报送虚假专项附加扣除信息、重复享受专项附加扣除、超范围或标准享受专项附加扣除、拒不提供留存备查资料以及税务总局规定的其他情形之一的,主管税务机关应当责令其改正;五年内再次发现的,视情形记入有关信用信息系统,并按照国家有关规定实施联合惩戒;涉及违反税收征管法等法律法规的,税务机关依法进行处理。


  (十三)《公告》明确了实施的时间为2019年1月1日。


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