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    方仁055主页 >> 文章 >> 生活絮语 >> 浏览信息《都是住房公积金比例不同造成的——也谈“月入4545元以下者不用缴个税”》

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    星期三   晴天 
    主题 都是住房公积金比例不同造成的——也谈“月入4545元以下者不用缴个税”

    都是住房公积金比例不同造成的

    ——也谈“月入4545元以下者不用缴个税”

     

    近来看到两则有关“个税”的文章,一篇为《 人民日报 》(20110712  04版)的《工薪收入4545元以下不用缴个税》,一篇为周明华的《驳刘佐月入4545元以下者不用缴个税》博文。

     

    两篇文章观点虽然有点相左,却是因为他们计算的方法有一些偏差。国家税务总局税收科学研究所所长、研究员刘佐所描述的是“‘三险一金’,是指基本养老保险费、基本医疗保险费、失业保险费和住房公积金。这几项加起来,法定的缴纳比例是个人工资收入的23%。按照新的标准算下来,月薪在4545元以下的工薪阶层都不用缴个税。”而周明华所引用的是“因为按四金缴纳比例18%4545元应扣除四金818.1元,扣减3500元,还有226.9元要交3%的税,应需要缴6.81元的个税。”即缴费比例不同,刘教授确定为23%,而周明华却为18%。不同的缴费标准带来的就是个税计算基数的不同,减去免征额3500元,应征额一个为0元,一个为227.27元,所以出现一个免交个税,一个应缴纳6.81元的个税。

     

    为了弄清原委,我特地又查看了一些资料,得到以下一些法规:

     

    1.住房公积金:单位和个人分别在不超过职工本人上一年度月平均工资12%的幅度内,其实际缴存的住房公积金,允许在个人应纳税所得额中扣除。超出部分应按规定计征个人所得税。

     

    2.失业保险金:企事业单位按全部职工工资总额2%缴纳失业保险费,职工个人按本人工资总额的1%缴纳失业保险费。

     

    3.基本养老保险金:基本养老保险费单位缴纳部分的费率为19%,职工个人缴纳部分的费率为8%

     

    4.医疗保险金:本医疗保险费机关事业单位缴纳部分的费率为14.5%(包括公务员补助6.5%),个人缴纳部分的费率为2%

     

    从我们的实际情况来看,“三险”所有单位都是一样的,唯独不同的就是住房公积金。实际上住房公积金不同的城市、单位差距真不小,据了解像金融、财政等单位系统比例较高,医生、

     

    查阅了泰州市住房公积金管理中心、泰州市财政局、泰州市人力资源和社会保障局下发的泰公管发[2011]23号文件《关于2011年度住房公积金缴存基数调整的通知》,“2011年度机关、事业单位和职工个人缴存比例仍为10%;企业单位(含企业化管理的自收自支事业单位)和职工个人缴存比例在8%-12%幅度内确定,同一单位必须执行同一缴存比例。我的理解就是该文件明确了所有泰州市的机关、事业单位缴存的比例是一样的,都是10%;企业单位稍有些变化,但变化的比例不会超过4%。但实际情况怎样我们自己可以查询。

     


    方仁055 发表于:2011-7-13 20:33:43

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