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On February 24, 2019, Dezan Shira and Associates (Shanghai Office) conducted a seminar discussing key insights and changes to the Individual Income Tax (IIT) Laws in China. 

This three hour seminar targeted recently graduated students that are now working at WFOE's and FICE's in the finance and HR verticals.

Below are the key highlights for your reference:

新个税法下热点解读

Hot topics under New IIT Law

 六项专项附加扣除政策

Policy of Additional Specific Deductible Items

•  六项专项附加扣除的主要内容

Main content of  Additional Specific Deductible Items

• 六项专项附加扣除的办理途径

Handling ways of Additional Specific Deductible Items

• 六项专项附加扣除政策的条件与标准

Conditions and standards of Additional Specific Deductible Items

• 子女教育专项附加扣除

Children’s education

• 继续教育专项附加扣除

Continuing education expenses

• 大病医疗专项附加扣除

Healthcare costs for serious illness

• 住房贷款利息专项附加扣除

Housing mortgage interest

• 住房租金专项附加扣除

Housing rent

• 赡养老人专项附加扣除

Expense for supporting the elderly

 工资、薪金个税计算方法——累计预扣法

Calculation method of wage and salary income—Accumulated Withholding Method

• 累计预扣法定义

Definition of Accumulated Withholding Method

• 累计预扣法计算方法

Formula of Accumulated Withholding Method

• 累计预扣法好处

Advantage of Accumulated Withholding Method

• 累计预扣法年度及月度计算对比

Yearly vs. Monthly calculation comparison of Accumulated Withholding Method

新政下全年一次性奖金的纳税中应注意的问题

Attention for annual bonus under new IIT law

• 新政下全年一次性奖金政策变化

Policy change of annual bonus under new IIT law

• 全年一次性奖金计算方法

Calculation formula of annual bonus under new IIT law

• 全年一次性奖金计算方法新旧个税对比

IIT comparison of new and original annual bonus policy under new IIT law

• 全年一次性奖金年终奖盲区表

Blind area table of annual bonus under new IIT law

• 全年一次性奖金方式选择

Choice of calculating annual bonus under new IIT law

从企业角度应关注的税务合规管理

Tax Compliance management from enterprise perspective

•  全员代扣代缴

Declared and Withhold full amount for all staff

• 企业支付的劳务报酬

Remuneration for personal service

• 员工保险

Employee’s insurance

• 员工福利

Employee’s benefit

• 工资薪金对企业所得税的影响

The effect of salary on cooperate income tax