Enterprise annuity income to be taxed

Report (reporter Peng) in the future, individual monthly salary plus the individual annuity account of the enterprise payment part of the sum, more than the individual income tax deduction standard, its more than part of the personal income tax.　　Yesterday, the State administration of taxation issued a "personal income tax on enterprise annuity related issues Supplementary provisions of the announcement", the announcement from the date of the launch to begin execution.　　The announcement is clear, Enterprise annuity Enterprise contribution part is counted into employee individual account, month individual salary income and the enterprise that is counted into individual annuity account and not exceed individual income tax expense deduction standard, do not levy individual income tax.　　However, when the individual monthly salary income is lower than the individual income tax expense deduction standard, but adds the individual annuity account the enterprise to exceed the individual income tax expense after the deduction standard, its more than part will pay the personal income tax. In addition, the announcement also clarified the previous annual enterprise payment part of the unpaid tax calculation repay problem. First of all, the enterprise should be the previous annual withholding tax enterprise contributions accumulated, according to the respective tax year respectively calculate each worker should pay the tax, on this basis to sum up the calculation of the enterprise should deduct the total amount of tax. The enterprise shall determine the individual applicable tax rate of the employee according to the difference of average monthly salary of each employee minus the standard after deducting the fee, and then calculate the actual tax payable by the individual.