Some preferential policies introduced in 2023 can continue to enjoy in 2024. Let's look at it ———
Personal Income Tax
3 personal income tax special additional deduction standards increase
TheHigh-speed information website special additional deduction standards for infants and young children under the age of 3, each infants increase to 2,000 yuan per month.Children's education special additional deduction standards, each child increases to 2,000 yuan per month.The special additional deduction standards for the elderly are increased to 3,000 yuan per month.
Personal income tax policy for one -time bonuses for the whole year continues to implement
The residents have obtained a one -time bonus throughout the year. If they meet the relevant regulations, they will not be incorporated in the comprehensive income of the year., Determine the applicable tax rate and speed calculation, and calculate the tax separately.Policy is implemented until December 31, 2027.
The relevant policy of the comprehensive income of personal income tax continues to implement the relevant policies
From January 1, 2024 to December 31, 2027, the comprehensive income obtained by individual residents, the annual comprehensive income income does not exceed 120,000 yuan, and the amount of taxation is required to be settled, or the annual settlement of the tax payment and replenishment of the annual settlement will not exceed moreFor 400 yuan, individual residents can be exempted from the settlement of the comprehensive income of personal income tax.
Personal income tax for individual industrial and commercial households
From January 1, 2023 to December 31, 2027, the annual taxable income of individual industrial and commercial households does not exceed 2 million yuan, and personal income tax is reduced by half.On the basis of enjoying other personal income tax policies, individual industrial and commercial households can superimposed to enjoy the preferential policies of this article.Individual industrial and commercial households do not distinguish the method of collection and can be enjoyed.
The stake in incentives of listed companies continue to implement the personal income tax policy
The residents have obtained equity incentives such as stock options, stock value -added rights, restricted stocks, and equity awards. Those who meet the prescribed conditions shall not be incorporated in the comprehensive income of the year, and the comprehensive income tax rate will be applied alone to calculate the tax.The announcement was executed until December 31, 2027.
The proportion of housing loan down payment is adjusted
For residents who purchase commercial housing for loans, the minimum down payment ratio of the first set of housing commercial personal housing loans is not less than 20%, and the minimum down payment ratio of the two houses of commercial personal housing loans for two sets of housing is not less than 30%.
Reduce the interest rate of the first set of mortgages in stock
Starting from September 25, 2023, borrowers of the first housing commercial personal housing loan in the stock may apply to the loan financial institution, and the financial institution will issue a new loan replacement of the first house of commercial personal housing loans.The interest rate level of the new loan is determined by the financial institution and the borrower independently, but the increase in the interest rate (LPR) of the loan market shall not be lower than that of the first set of housing commercial personal housing loan interest rate policies when the original loan is issued.Essence
Support residents to change housing related personal income tax policies to continue the implementation
From January 1, 2024 to December 31, 2025, taxpayers who sold their own housing and re -purchased housing in the market within one year after the current housing were sold, and the tax refund preferential tax refund preferential tax refund tax paid the existing housing houseEssence
Affordable housing related taxes and fees policies
Personal purchase of affordable housing is levied at a tax rate of 1%.Starting from October 1, 2023, the construction of urban land use taxes for construction land for affordable housing projects.The stamp duty -related stamp duty related to affordable housing, as well as the stamp duty related to affordable housing buyers involved in the stamp duty related to affordable housing.
For personal purchase of affordable housing, the deed tax is levied at a tax rate of 1%.
Public rental housing tax preferential policies continue to be implemented
For housing leasing subsidies received from local governments that meet the requirements of local governments, housing leasing subsidies from local governments are exempted from personal income tax.Removal of real estate taxes for public rental housing.The rental income obtained by operating public rental housing is exempt from VAT.This policy is implemented until the end of 2025.
Buy a car
New energy vehicle vehicle purchase tax continues to be reduced
The purchase date from January 1, 2024 to December 31, 2025 is exempt from vehicle purchase tax for new energy vehicles. Among them, the tax exemption of each new energy passenger car does not exceed 30,000 yuan; the purchase date is 2026New energy vehicles from January 1st to December 31st, 2027 will levy half -levying vehicle purchase tax. Among them, the tax reduction of each new energy passenger vehicle does not exceed 15,000 yuan.The purchase date is determined in accordance with the issuance date of valid vouchers such as a unified invoice or customs tariff payment for motor vehicle sales.
Revitalization of second -hand car distribution related VAT policy continues to implement
For second -hand cars sold by taxpayers engaged in second -hand car distribution, they will levy VAT at 0.5%at a minimalist method at a minimalist method.Executive until December 31, 2027.
Continue to reduce vehicle purchase tax on trailers
Continue to minimize the purchase tax on the purchase of a trailer.The purchase date is determined in accordance with the opening date of the "Unified Sales of Motor Vehicle Sales", "Special Payment of Customs Tariffs" or other valid vouchers.
Since 2023, as of the end of October, my country has introduced 77 preferential tax and fees policies that have continued, optimized and improved, including 50 policies involving small and micro enterprises and individual industrial and commercial households.The Ministry of Finance and the State Administration of Taxation jointly issued the "Guidelines for the Promotional Policy for Development of Small and Micro -Enterprises and individual industrial and commercial households (2.0)", including reducing tax burden, promoting inclusive financial development, supporting innovation and entrepreneurship, and discounts on entrepreneurship taxation in key groups.In the four parts, the policy is introduced one by one to introduce the subject, the preferential content, the conditions, the way of enjoying, the method of enjoying, the policy basis, the policy cases, etc., so that the taxpayer payment is more convenient and more worrying.
Original title: "Please accept this information!It's about paying taxes, buying a house and buying a car ... "