400-882-5311

当前位置： 秒学网 >培训机构 >哈尔滨鑫源会计 >哈尔滨鑫源会计新闻动态 >国家税务总局 关于完善调整部分纳税人个人所得税预扣预缴方法的

国家税务总局 关于完善调整部分纳税人个人所得税预扣预缴方法的

来源：哈尔滨鑫源会计 时间：08-14

国家税务总局 关于完善调整部分纳税人个人所得税预扣预缴方法的

国家税务总局

关于完善调整部分纳税人个人所得税预扣预缴方法的公告

国家税务总局公告2020年第13号

发布时间：2020-07-31 10:16信息来源：国家税务总局字号：[ 大 ] [ 中 ] [ 小 ] 

打印本页正文下载

为进一步支持稳、能，减轻当年新入职人员个人所得税预扣预缴阶段的税收负担，现就完善调整年度中间首次取得工资、薪金所得等人员有关个人所得税预扣预缴方法事项公告如下：

一、对一个纳税年度内首次取得工资、薪金所得的居民个人，扣缴义务人在预扣预缴个人所得税时，可按照5000元/月乘以纳税人当年截至本月月份数计算累计减除费用。

二、正在接受全日制学历教育的学生因实习取得劳务报酬所得的，扣缴义务人预扣预缴个人所得税时，可按照《国家税务总局关于发布〈个人所得税扣缴申报管理办法（试行）〉的公告》（2018年第61号）规定的累计预扣法计算并预扣预缴税款。

三、符合本公告规定并可按上述条款预扣预缴个人所得税的纳税人，应当及时向扣缴义务人申明并如实提供相关佐证资料或承诺书，并对相关资料及承诺书的真实性、准确性、完整性负责。相关资料或承诺书，纳税人及扣缴义务人需留存备查。

四、本公告所称首次取得工资、薪金所得的居民个人，是指自纳税年度首月起至新入职时，未取得工资、薪金所得或者未按照累计预扣法预扣预缴过连续性劳务报酬所得个人所得税的居民个人。

本公告自2020年7月1日起施行。

特此公告。

国家税务总局

2020年7月28日

链接：相关政策解读


课程推荐
代理记账
代理记账
会计实习
会计实习
会计实操培训
会计实操培训
财税顾问
财税顾问
课程推荐
热门资讯
课程导航
校区导航
道里校区

热门推荐

基本 文件 流程 错误 SQL 调试
  1. 请求信息 : 2026-05-27 05:25:17 HTTP/1.1 GET : http://www.edumq.com/s/19589/n/126035.html
  2. 运行时间 : 0.027468s [ 吞吐率：36.41req/s ] 内存消耗：352.90kb 文件加载：137
  3. 缓存信息 : 0 reads,0 writes
  1. /data/web/baijiao_branch_collect/public/index.php ( 0.79 KB )
  2. /data/web/baijiao_branch_collect/vendor/autoload.php ( 0.75 KB )
  3. /data/web/baijiao_branch_collect/vendor/composer/autoload_real.php ( 1.63 KB )
  4. /data/web/baijiao_branch_collect/vendor/composer/platform_check.php ( 0.90 KB )
  5. /data/web/baijiao_branch_collect/vendor/composer/ClassLoader.php ( 15.99 KB )
  6. /data/web/baijiao_branch_collect/vendor/composer/autoload_static.php ( 4.26 KB )
  7. /data/web/baijiao_branch_collect/vendor/topthink/think-helper/src/helper.php ( 8.34 KB )
  8. /data/web/baijiao_branch_collect/vendor/topthink/think-validate/src/helper.php ( 2.19 KB )
  9. /data/web/baijiao_branch_collect/vendor/topthink/think-orm/src/helper.php ( 1.47 KB )
  10. /data/web/baijiao_branch_collect/vendor/topthink/think-orm/stubs/load_stubs.php ( 0.16 KB )
  11. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/Exception.php ( 1.69 KB )
  12. /data/web/baijiao_branch_collect/vendor/topthink/think-container/src/Facade.php ( 2.71 KB )
  13. /data/web/baijiao_branch_collect/vendor/symfony/deprecation-contracts/function.php ( 0.99 KB )
  14. /data/web/baijiao_branch_collect/vendor/symfony/polyfill-mbstring/bootstrap.php ( 8.26 KB )
  15. /data/web/baijiao_branch_collect/vendor/symfony/polyfill-mbstring/bootstrap80.php ( 9.78 KB )
  16. /data/web/baijiao_branch_collect/vendor/symfony/var-dumper/Resources/functions/dump.php ( 1.49 KB )
  17. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/App.php ( 15.30 KB )
  18. /data/web/baijiao_branch_collect/vendor/topthink/think-container/src/Container.php ( 15.76 KB )
  19. /data/web/baijiao_branch_collect/vendor/psr/container/src/ContainerInterface.php ( 1.02 KB )
  20. /data/web/baijiao_branch_collect/app/provider.php ( 0.19 KB )
  21. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/Http.php ( 6.04 KB )
  22. /data/web/baijiao_branch_collect/vendor/topthink/think-helper/src/helper/Str.php ( 7.29 KB )
  23. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/Env.php ( 4.68 KB )
  24. /data/web/baijiao_branch_collect/app/common.php ( 10.83 KB )
  25. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/helper.php ( 18.78 KB )
  26. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/Config.php ( 5.54 KB )
  27. /data/web/baijiao_branch_collect/config/app.php ( 1.29 KB )
  28. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/facade/Env.php ( 1.67 KB )
  29. /data/web/baijiao_branch_collect/config/cache.php ( 1.22 KB )
  30. /data/web/baijiao_branch_collect/config/config.php ( 0.26 KB )
  31. /data/web/baijiao_branch_collect/config/console.php ( 0.29 KB )
  32. /data/web/baijiao_branch_collect/config/cookie.php ( 0.56 KB )
  33. /data/web/baijiao_branch_collect/config/database.php ( 2.29 KB )
  34. /data/web/baijiao_branch_collect/config/filesystem.php ( 0.63 KB )
  35. /data/web/baijiao_branch_collect/config/lang.php ( 0.81 KB )
  36. /data/web/baijiao_branch_collect/config/log.php ( 1.37 KB )
  37. /data/web/baijiao_branch_collect/config/middleware.php ( 0.19 KB )
  38. /data/web/baijiao_branch_collect/config/route.php ( 1.54 KB )
  39. /data/web/baijiao_branch_collect/config/session.php ( 0.57 KB )
  40. /data/web/baijiao_branch_collect/config/trace.php ( 0.34 KB )
  41. /data/web/baijiao_branch_collect/config/view.php ( 0.81 KB )
  42. /data/web/baijiao_branch_collect/app/event.php ( 0.25 KB )
  43. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/Event.php ( 7.67 KB )
  44. /data/web/baijiao_branch_collect/app/service.php ( 0.13 KB )
  45. /data/web/baijiao_branch_collect/app/AppService.php ( 0.26 KB )
  46. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/Service.php ( 1.64 KB )
  47. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/Lang.php ( 7.35 KB )
  48. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/lang/zh-cn.php ( 13.70 KB )
  49. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/initializer/Error.php ( 3.31 KB )
  50. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/initializer/RegisterService.php ( 1.33 KB )
  51. /data/web/baijiao_branch_collect/vendor/services.php ( 0.14 KB )
  52. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/service/PaginatorService.php ( 1.52 KB )
  53. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/service/ValidateService.php ( 0.99 KB )
  54. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/service/ModelService.php ( 2.04 KB )
  55. /data/web/baijiao_branch_collect/vendor/topthink/think-trace/src/Service.php ( 0.77 KB )
  56. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/Middleware.php ( 6.72 KB )
  57. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/initializer/BootService.php ( 0.77 KB )
  58. /data/web/baijiao_branch_collect/vendor/topthink/think-orm/src/Paginator.php ( 11.86 KB )
  59. /data/web/baijiao_branch_collect/vendor/topthink/think-validate/src/Validate.php ( 63.20 KB )
  60. /data/web/baijiao_branch_collect/vendor/topthink/think-orm/src/Model.php ( 23.55 KB )
  61. /data/web/baijiao_branch_collect/vendor/topthink/think-orm/src/model/concern/Attribute.php ( 21.05 KB )
  62. /data/web/baijiao_branch_collect/vendor/topthink/think-orm/src/model/concern/AutoWriteData.php ( 4.20 KB )
  63. /data/web/baijiao_branch_collect/vendor/topthink/think-orm/src/model/concern/Conversion.php ( 6.75 KB )
  64. /data/web/baijiao_branch_collect/vendor/topthink/think-orm/src/model/concern/DbConnect.php ( 5.16 KB )
  65. /data/web/baijiao_branch_collect/vendor/topthink/think-orm/src/model/concern/ModelEvent.php ( 2.33 KB )
  66. /data/web/baijiao_branch_collect/vendor/topthink/think-orm/src/model/concern/RelationShip.php ( 28.30 KB )
  67. /data/web/baijiao_branch_collect/vendor/topthink/think-helper/src/contract/Arrayable.php ( 0.09 KB )
  68. /data/web/baijiao_branch_collect/vendor/topthink/think-helper/src/contract/Jsonable.php ( 0.13 KB )
  69. /data/web/baijiao_branch_collect/vendor/topthink/think-orm/src/model/contract/Modelable.php ( 0.09 KB )
  70. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/Db.php ( 2.88 KB )
  71. /data/web/baijiao_branch_collect/vendor/topthink/think-orm/src/DbManager.php ( 8.52 KB )
  72. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/Log.php ( 6.28 KB )
  73. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/Manager.php ( 3.92 KB )
  74. /data/web/baijiao_branch_collect/vendor/psr/log/src/LoggerTrait.php ( 2.69 KB )
  75. /data/web/baijiao_branch_collect/vendor/psr/log/src/LoggerInterface.php ( 2.71 KB )
  76. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/Cache.php ( 4.92 KB )
  77. /data/web/baijiao_branch_collect/vendor/psr/simple-cache/src/CacheInterface.php ( 4.71 KB )
  78. /data/web/baijiao_branch_collect/vendor/topthink/think-helper/src/helper/Arr.php ( 17.45 KB )
  79. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/cache/driver/Redis.php ( 6.94 KB )
  80. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/cache/Driver.php ( 9.03 KB )
  81. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/contract/CacheHandlerInterface.php ( 1.99 KB )
  82. /data/web/baijiao_branch_collect/app/Request.php ( 0.09 KB )
  83. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/Request.php ( 55.78 KB )
  84. /data/web/baijiao_branch_collect/app/middleware.php ( 0.26 KB )
  85. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/Pipeline.php ( 2.61 KB )
  86. /data/web/baijiao_branch_collect/vendor/topthink/think-trace/src/TraceDebug.php ( 3.40 KB )
  87. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/Route.php ( 23.73 KB )
  88. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/route/RuleName.php ( 5.75 KB )
  89. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/route/Domain.php ( 2.53 KB )
  90. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/route/RuleGroup.php ( 22.43 KB )
  91. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/route/Rule.php ( 26.95 KB )
  92. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/route/RuleItem.php ( 9.78 KB )
  93. /data/web/baijiao_branch_collect/route/app.php ( 3.05 KB )
  94. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/facade/Route.php ( 4.70 KB )
  95. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/route/dispatch/Controller.php ( 4.74 KB )
  96. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/route/Dispatch.php ( 10.44 KB )
  97. /data/web/baijiao_branch_collect/app/controller/Index.php ( 33.26 KB )
  98. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/facade/Request.php ( 9.20 KB )
  99. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/route/Url.php ( 14.07 KB )
  100. /data/web/baijiao_branch_collect/app/model/IndexModel.php ( 19.95 KB )
  101. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/facade/Config.php ( 1.37 KB )
  102. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/facade/Cache.php ( 2.06 KB )
  103. /data/web/baijiao_branch_collect/vendor/topthink/think-orm/src/facade/Db.php ( 0.93 KB )
  104. /data/web/baijiao_branch_collect/vendor/topthink/think-orm/src/db/connector/Mysql.php ( 5.73 KB )
  105. /data/web/baijiao_branch_collect/vendor/topthink/think-orm/src/db/PDOConnection.php ( 53.74 KB )
  106. /data/web/baijiao_branch_collect/vendor/topthink/think-orm/src/db/Connection.php ( 8.39 KB )
  107. /data/web/baijiao_branch_collect/vendor/topthink/think-orm/src/db/ConnectionInterface.php ( 4.57 KB )
  108. /data/web/baijiao_branch_collect/vendor/topthink/think-orm/src/db/builder/Mysql.php ( 16.58 KB )
  109. /data/web/baijiao_branch_collect/vendor/topthink/think-orm/src/db/Builder.php ( 24.07 KB )
  110. /data/web/baijiao_branch_collect/vendor/topthink/think-orm/src/db/BaseBuilder.php ( 27.50 KB )
  111. /data/web/baijiao_branch_collect/vendor/topthink/think-orm/src/db/Query.php ( 15.97 KB )
  112. /data/web/baijiao_branch_collect/vendor/topthink/think-orm/src/db/BaseQuery.php ( 45.13 KB )
  113. /data/web/baijiao_branch_collect/vendor/topthink/think-orm/src/db/concern/TimeFieldQuery.php ( 7.43 KB )
  114. /data/web/baijiao_branch_collect/vendor/topthink/think-orm/src/db/concern/AggregateQuery.php ( 3.26 KB )
  115. /data/web/baijiao_branch_collect/vendor/topthink/think-orm/src/db/concern/ModelRelationQuery.php ( 20.07 KB )
  116. /data/web/baijiao_branch_collect/vendor/topthink/think-orm/src/db/concern/ParamsBind.php ( 3.66 KB )
  117. /data/web/baijiao_branch_collect/vendor/topthink/think-orm/src/db/concern/ResultOperation.php ( 7.01 KB )
  118. /data/web/baijiao_branch_collect/vendor/topthink/think-orm/src/db/concern/WhereQuery.php ( 19.37 KB )
  119. /data/web/baijiao_branch_collect/vendor/topthink/think-orm/src/db/concern/JoinAndViewQuery.php ( 7.11 KB )
  120. /data/web/baijiao_branch_collect/vendor/topthink/think-orm/src/db/concern/TableFieldInfo.php ( 2.63 KB )
  121. /data/web/baijiao_branch_collect/vendor/topthink/think-orm/src/db/concern/Transaction.php ( 2.77 KB )
  122. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/log/driver/File.php ( 5.96 KB )
  123. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/contract/LogHandlerInterface.php ( 0.86 KB )
  124. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/log/Channel.php ( 3.89 KB )
  125. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/event/LogRecord.php ( 1.02 KB )
  126. /data/web/baijiao_branch_collect/vendor/topthink/think-helper/src/Collection.php ( 16.47 KB )
  127. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/Response.php ( 8.81 KB )
  128. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/response/View.php ( 3.29 KB )
  129. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/Cookie.php ( 6.06 KB )
  130. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/View.php ( 4.39 KB )
  131. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/view/driver/Php.php ( 6.44 KB )
  132. /data/web/baijiao_branch_collect/vendor/topthink/framework/src/think/contract/TemplateHandlerInterface.php ( 1.60 KB )
  133. /data/web/baijiao_branch_collect/view/index/pc/school_news_details.php ( 2.39 KB )
  134. /data/web/baijiao_branch_collect/view/index/pc/school_top.php ( 5.76 KB )
  135. /data/web/baijiao_branch_collect/view/index/pc/school_right.php ( 2.17 KB )
  136. /data/web/baijiao_branch_collect/view/index/pc/school_bottom.php ( 1.16 KB )
  137. /data/web/baijiao_branch_collect/vendor/topthink/think-trace/src/Html.php ( 4.42 KB )
  1. CONNECT:[ UseTime:0.000382s ] mysql:host=127.0.0.1;port=3306;dbname=baijiao_branch_collect;charset=utf8
  2. SHOW FULL COLUMNS FROM `fqi_school` [ RunTime:0.000985s ]
  3. SELECT * FROM `fqi_school` WHERE `school_id` = '19589' AND `site_id` = 11 AND `school_status` = 1 LIMIT 1 [ RunTime:0.000273s ]
  4. SHOW FULL COLUMNS FROM `fqi_school_class` [ RunTime:0.000592s ]
  5. SELECT * FROM `fqi_school_class` WHERE `school_id` = 19589 [ RunTime:0.000207s ]
  6. SHOW FULL COLUMNS FROM `fqi_school_campus` [ RunTime:0.000580s ]
  7. SELECT * FROM `fqi_school_campus` WHERE `school_id` = 19589 [ RunTime:0.000211s ]
  8. SHOW FULL COLUMNS FROM `fqi_school_news` [ RunTime:0.000621s ]
  9. SELECT `a`.*,`content` FROM `fqi_school_news` `a` LEFT JOIN `fqi_school_news_content` `b` ON `b`.`content_id`=`a`.`content_id` WHERE `school_id` = 19589 AND `a`.`content_id` = '126035' AND `news_status` = 1 AND `school_status` = 1 LIMIT 1 [ RunTime:0.000304s ]
  10. (select content_id,news_name,school_id from fqi_school_news where school_id = '19589' and content_id < '126035' and site_id <= '11' order by content_id desc limit 1) union all(select content_id,news_name,school_id from fqi_school_news where school_id = '19589' and content_id > '126035' and site_id <= '11' order by content_id asc limit 1) [ RunTime:0.000588s ]
  11. SHOW FULL COLUMNS FROM `fqi_school_course` [ RunTime:0.000810s ]
  12. SELECT * FROM `fqi_school_course` WHERE `school_id` = 19589 AND `site_id` = 11 AND `course_status` = 1 AND `school_status` = 1 ORDER BY `course_id` DESC LIMIT 4 [ RunTime:0.000375s ]
  13. SELECT * FROM `fqi_school_course` WHERE `school_id` = 19589 AND `school_status` = 1 AND `course_status` = 1 ORDER BY `course_id` DESC LIMIT 8 [ RunTime:0.000178s ]
  14. SELECT * FROM `fqi_school_news` WHERE `school_id` = 19589 ORDER BY `click` DESC,`news_id` DESC LIMIT 5 [ RunTime:0.000184s ]
  15. SELECT `content_id`,`news_name`,`a`.`school_id`,`b`.`school_name` FROM `fqi_school_news` `a` LEFT JOIN `fqi_school` `b` ON `b`.`school_id`=`a`.`school_id` WHERE `a`.`site_id` = '11' AND `b`.`school_status` = '1' AND `news_status` = 1 AND `content_id` < 126035 ORDER BY `content_id` DESC LIMIT 20 [ RunTime:0.016785s ]
0.027974s