“专项附加扣除”在薪酬管理中的实践

The Practice Of"Special Additional Deduction"In The Salary Management

2018年修订的《中华人民共和国个人所得税法》引入“专项附加扣除”概念,纳税人应税收入在减除基本费用基础上,再享有养老、育幼、医疗等多方面附加扣除,进一步减轻税收负担。专项附加扣除的引入给企业薪酬管理工作人员带来新的工作挑战,笔者通过思考和工作实践,总结经验教训,希望加强对政策法规的学习和把握,促进企业和人力资源管理合规发展。

After the introduction of special additional deduction in the Tax Law,the with holding and final settlement of individual income tax is more personalized than before,which brings new challenges to the salary employees.