個稅、社保、購物...... 明年起這些領(lǐng)域有大變化

新個稅法全面實施，工資收入將享個稅專項扣除

2019年1月1日起，中國實施新的個人所得稅法，《個人所得稅專項附加扣除暫行辦法》同步實施。

納稅人計算個稅應(yīng)納稅所得額時，在每月5000元基本減除費用扣除和“三險一金”等專項扣除外，還可享受專項附加扣除。

The special expense deduction items are related to children's education, adult reeducation, treatment of serious diseases, the livelihood of elder people, housing loan interest and home rent.

個稅專項扣除項目涉及子女教育、成人再教育、大病醫(yī)療、贍養(yǎng)老人、住房貸款利息和住房租金等。

A new personal income tax app, developed by the State Administration of Taxation, will be up and running to help taxpayers receive additional deductions.

國家稅務(wù)總局研發(fā)的一款新的個人所得稅應(yīng)用將上線投入使用，幫助納稅人進行附加扣除。

首部電商法實施，代購微商需依法納稅

《中華人民共和國電子商務(wù)法》將于2019年1月1日起施行。

這是中國電商領(lǐng)域首部綜合性法律，涉及電子商務(wù)經(jīng)營主體、經(jīng)營行為、合同、快遞物流、電子支付等方面，對電子商務(wù)發(fā)展中比較典型的問題做出明確具體的規(guī)定。

The e-commerce law, which clarifies e-commerce operators into e-commerce platform operators, merchants on e-commerce platforms, and those doing business on their own websites or via other web services, covers not only famous platforms such as Alibaba's Taobao but also those selling goods via social networks including the popular chatting app WeChat.

電子商務(wù)法明確，電子商務(wù)經(jīng)營者包括電子商務(wù)平臺經(jīng)營者、平臺內(nèi)經(jīng)營者以及通過自建網(wǎng)站、其他網(wǎng)絡(luò)服務(wù)銷售商品或者提供服務(wù)的電子商務(wù)經(jīng)營者，不但包含淘寶等電商平臺，通過微信平臺賣貨的商家也包括在內(nèi)。

根據(jù)新法，今后電子商務(wù)經(jīng)營者會受到嚴(yán)格監(jiān)管，一旦違規(guī)將面臨最高200萬元罰款。

跨境電商零售進口政策調(diào)整

2019年1月1日起，中國將調(diào)整跨境電商零售進口稅收政策，提高享受稅收優(yōu)惠政策的商品限額上限(raise the upper limit of goods subject to the preferential tax policy)，擴大清單范圍。

Chinese workers deal with parcels at a local distribution center in Chengdu, Southwest China's Sichuan province, on Nov 2018. [Photo/IC]

Starting next year, the annual duty-free quota for crossborder e-commerce purchases for individual buyers will be lifted to 26,000 yuan ($3,745) from the current 20,000 yuan. The tax-free limits on single transactions will increase to 5,000 yuan from 2,000.

明年起，年度跨境免稅交易限值由每人每年20000元提高至26000元，單次免稅交易限值由2000元提高至5000元。

The Ministry of Finance also added 63 product categories to the list of duty-free goods that might be available on cross-border e-commerce platforms.

財政部擴大了跨境電商零售進口清單內(nèi)商品實行限額內(nèi)零關(guān)稅的商品類別，新增63個稅目商品。

電子證照迎“一網(wǎng)通辦”，6項國家標(biāo)準(zhǔn)將實施

On Nov 16, State Administration for Market Regulation and other departments jointly issued 6 electronic certificate national standards to be put into force from Jan 1, 2019.

11月16日，國家市場監(jiān)督管理總局等多部門聯(lián)合發(fā)布了有關(guān)電子證照的6項國家標(biāo)準(zhǔn)，這些標(biāo)準(zhǔn)將于2019年1月1日起實施。

這6項標(biāo)準(zhǔn)分別為：《電子證照 總體技術(shù)架構(gòu)(technical framework)》、《電子證照 目錄信息規(guī)范》、《電子證照 元數(shù)據(jù)規(guī)范(metadata standard)》、《電子證照 標(biāo)識規(guī)范》、《電子證照 文件技術(shù)要求》和《電子證照 共享服務(wù)接口規(guī)范》。6項標(biāo)準(zhǔn)的施行，將有助于推動實現(xiàn)全國“一網(wǎng)通辦”，讓政務(wù)信息資源共享和服務(wù)(administrative information sharing and services)更順暢，讓百姓切實感受辦事更便捷。

社保將由稅務(wù)部門統(tǒng)一征收

According to a reform plan for tax collection issued by the general offices of the Communist Party of China Central Committee and the State Council, premiums for pension, medical, unemployment, occupational injury and maternity insurance will be uniformly levied by the taxation authorities from Jan 1, 2019.

按照此前中辦、國辦印發(fā)的《國稅地稅征管體制改革方案》，從2019年1月1日起，將基本養(yǎng)老保險費、基本醫(yī)療保險費、失業(yè)保險費、工傷保險費、生育保險費等各項保險費交由稅務(wù)部門統(tǒng)一征收。

按照高效、便民的原則(under the guidelines of efficiency and convenience)，合理確定非稅收入征管職責(zé)劃轉(zhuǎn)到稅務(wù)部門的范圍，整合納稅服務(wù)和稅收征管等方面業(yè)務(wù)，優(yōu)化完善稅收和繳費管理信息系統(tǒng)，更好地便利納稅人(taxpayers)和繳費人。