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- 財政部 稅務總局
- 關于2018年第四季度個人所得稅減除費用和稅率適用問題的通知
- 財稅〔2018〕98號
- 各省、自治區、直轄市、計劃單列市財政廳（局），國家稅務總局各省、自治區、直轄市、計劃單列市稅務局，新疆生產建設兵團財政局：
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根據第十三屆全國人大常委會第五次會議審議通過的《全國人民代表大會常務委員會關于修改<中華人民共和國個人所得稅法>的決定》，現就2018年第四季度納稅人適用個人所得稅減除費用和稅率有關問題通知如下：
一、關于工資、薪金所得適用減除費用和稅率問題
對納稅人在2018年10月1日（含）后實際取得的工資、薪金所得，減除費用統一按照5000元/月執行，并按照本通知所附個人所得稅稅率表一計算應納稅額。對納稅人在2018年9月30日（含）前實際取得的工資、薪金所得，減除費用按照稅法修改前規定執行。
二、關于個體工商戶業主、個人獨資企業和合伙企業自然人投資者、企事業單位承包承租經營者的生產經營所得計稅方法問題
（一）對個體工商戶業主、個人獨資企業和合伙企業自然人投資者、企事業單位承包承租經營者2018年第四季度取得的生產經營所得，減除費用按照5000元/月執行，前三季度減除費用按照3500元/月執行。
（二）對個體工商戶業主、個人獨資企業和合伙企業自然人投資者、企事業單位承包承租經營者2018年取得的生產經營所得，用全年應納稅所得額分別計算應納前三季度稅額和應納第四季度稅額，其中應納前三季度稅額按照稅法修改前規定的稅率和前三季度實際經營月份的權重計算，應納第四季度稅額按照本通知所附個人所得稅稅率表二（以下稱稅法修改后規定的稅率）和第四季度實際經營月份的權重計算。具體計算方法：
1.月（季）度預繳稅款的計算。
本期應繳稅額=累計應納稅額-累計已繳稅額
累計應納稅額=應納10月1日以前稅額+應納10月1日以后稅額
應納10月1日以前稅額=（累計應納稅所得額×稅法修改前規定的稅率-稅法修改前規定的速算扣除數）×10月1日以前實際經營月份數÷累計實際經營月份數
應納10月1日以后稅額=（累計應納稅所得額×稅法修改后規定的稅率-稅法修改后規定的速算扣除數）×10月1日以后實際經營月份數÷累計實際經營月份數
2.年度匯算清繳稅款的計算。
匯繳應補退稅額=全年應納稅額-累計已繳稅額
全年應納稅額=應納前三季度稅額+應納第四季度稅額
應納前三季度稅額=（全年應納稅所得額×稅法修改前規定的稅率-稅法修改前規定的速算扣除數）×前三季度實際經營月份數÷全年實際經營月份數
應納第四季度稅額=（全年應納稅所得額×稅法修改后規定的稅率-稅法修改后規定的速算扣除數）×第四季度實際經營月份數÷全年實際經營月份數
三、《財政部 國家稅務總局關于調整個體工商戶業主 個人獨資企業和合伙企業自然人投資者個人所得稅費用扣除標準的通知》（財稅〔2011〕62號）自2018年10月1日起廢止。
附件：1.個人所得稅稅率表一（工資薪金所得適用）
2.個人所得稅稅率表二（個體工商戶的生產、經營所得和對企事業單位的承包經營、承租經營所得適用）?
財政部 稅務總局
2018年9月7日
標簽：
個人所得稅
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