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Have you noticed these keywords in personal income tax?

You may have read these policies of individual income tax before, but have you noticed these key words?

Article 2 of the announcement of the Ministry of Finance and the State Administration of Taxation on individual income tax policies related to overseas income (Announcement No. 3, 2020 of the Ministry of Finance and the State Administration of Taxation):

Individual residents shall, in accordance with the provisions of the individual income tax law and its implementing regulations, calculate the current domestic and overseas income tax payable according to the following methods:

（1） The comprehensive income of individual residents from outside China shall be combined with the domestic comprehensive income to calculate the tax payable;

（2） The individual resident's business income derived from outside China shall be combined with the domestic business income to calculate the tax payable. The loss calculated in accordance with the relevant provisions of the individual income tax law and Its Implementation Regulations shall not be used to offset the taxable income in China or other countries (regions), but can be made up with the business income from the same (region) in subsequent years in accordance with the provisions of the Chinese tax law;

（3） Income from interest, dividends and bonuses, income from property leasing, income from property transfer and incidental income (hereinafter referred to as other classified income) derived by individual residents outside China shall not be combined with domestic income, and the tax payable shall be calculated separately. Announcement of the Ministry of Finance and the State Administration of Taxation on the individual income tax policy for ocean going seafarers (Announcement No. 97 of the Ministry of Finance and the State Administration of Taxation in 2019)

1. For ocean going sailors who have sailed for 183 days in a tax year, their salary income shall be included in the taxable income at a reduced rate of 50%, and they shall pay individual income tax according to law.

2 the term "ocean going crew" as mentioned in this announcement refers to the crew members of international navigation ships registered in the I Department of the maritime administration according to law and the ocean going fishery crew members registered in the fishery administration department] according to law.

3 on board navigation time refers to the working days of ocean going crew on international navigation or operation ships and ocean going fishery ships- The sailing time in a tax year is the cumulative number of days of sailing time in a tax year.

4 ocean going seamen can choose to enjoy the above preferential policies when withholding tax in the current year or final settlement of personal income tax in the next year.

5 the maritime administration department and the fishery administration department shall establish an information sharing mechanism with the tax department to regularly exchange tax related information such as the identification of ocean going crew members and the sailing time on board.

6. The company will implement it from January 1, 2019 to December 31, 2023. Announcement of the State Administration of Taxation on improving and adjusting the individual income tax withholding and prepayment methods of some taxpayers (announcement of the State Administration of Taxation No. 13, 2020) in order to further support stable employment and ensure employment and reduce the tax burden on the individual income tax withholding and prepayment stage of new recruits in that year, the following announcement is made on improving the individual income tax withholding and prepayment methods of those who obtain wages and salary income for the first time in the middle of the adjustment year:

01 for individual residents who obtain income from wages and salaries for the first time in a tax year, when withholding individual income tax, the withholding agent can calculate the cumulative deduction of expenses by multiplying 5000 yuan / month by the number of months of the taxpayer from the current year to the current month.

If a student who is receiving full-time academic education obtains the income from labor remuneration due to internship, the withholding agent can calculate and withhold the withholding tax according to the cumulative withholding method stipulated in the announcement of the State Administration of Taxation on Issuing the measures for the administration of individual income tax withholding declaration (for Trial Implementation) (No. 61 of 2018).

Taxpayers who comply with the provisions of this announcement and can withhold individual income tax in accordance with the above provisions shall timely declare to the withholding agent and truthfully provide relevant supporting materials or letters of commitment, and be responsible for the authenticity, accuracy and completeness of relevant materials and letters of commitment. Taxpayers and withholding agents shall keep relevant materials or letters of commitment for future reference.

For the purposes of this announcement, the term "individual residents who have obtained income from wages and salaries for the first time" refers to individual residents who have not obtained income from wages and salaries from the first month of the tax year to the time of new employment, or who have not withheld and prepaid individual income tax on continuous labor remuneration in accordance with the cumulative withholding method.