Early Retirees Are Subject To A One-Off Subsidy.

Recently, the State Administration of Taxation announced "personal advance."

Four years ahead of schedule, 200 thousand yuan for tax payment.

According to the content of the announcement, personal income tax paid by individuals for the early retirement procedures should be calculated on the basis of the average monthly income from the early retirement process to the statutory retirement age.

The tax formula is - the amount of tax payable = (1) (a one-time subsidy income for early retirement procedures to the statutory retirement age of actual months) - cost deduction standard) applicable tax rate - quick deductions} * the actual number of months in advance of the retirement formalities to the statutory retirement age.

Assuming that Mr. Yang retires four years ahead of schedule, the actual number of months for his early retirement to statutory retirement age is 48 months. If the one-time subsidy is 200 thousand yuan for early retirement procedures, the Hunan provincial personal tax deduction standard is 2000 yuan. According to the above calculation formula, Mr. Yang's tax payable is {[[200000] 48] -2000] * 15%-125} * 48=9600 yuan.

According to the regulations previously issued by Hunan Province, those who meet the conditions of early retirement include: in addition to the early retirement conditions stipulated by the relevant documents of the State Council, which are due to illness or non work due to complete loss of labor capacity and work in special jobs, the scope and provisions of the existing policy for early retirement are: the resource exhausted mines under the national closed down bankruptcy plan and the military enterprises located in remote areas, and the military enterprises and industrial and trade enterprises that are included in the national plan for closing down the bankruptcy projects according to the regulations; and the State-owned Bankrupt industrial enterprises in the 111 "optimized capital structure" pilot cities designated by the State Council.

Our province is listed in the four cities of Changsha, Zhuzhou, Xiangtan and Yueyang.

Or to control the income gap.

Why should we levy personal income tax on one-off subsidies for early retirement? For this reason, Professor Wang De Xiang, School of economics and management, Wuhan University, said that there was no such tax before, and that the income from early retirement was not included in the scope of personal income tax.

The tax may start to regulate the personal income gap.

"Personal income tax is a powerful tool for regulating the gap between the rich and the poor, but in recent years, the gap between the rich and the poor and the income gap has been expanding. The personal income tax should play a better role in regulating and maintaining social stability."

Wang Dexiang said that the state tax is to make up for the loopholes in personal income tax collection.

Ma Guangyuan, a lawyer at Dacheng Law Firm and a researcher in the Department of government policy of the Chinese Academy of Social Sciences, believes that it is necessary to levy personal income for personal early retirement income, because this is personal income, but the way of collection is open to question.

If a man retires early at the age of 50, there will be 10 years from the statutory retirement age, that is, 120 months, with a one-time subsidy income of 400 thousand yuan, and a tax of 13000 yuan in accordance with the tax formula.

"The pressure to pay such a large sum of money in a single time is definitely different from the 100 yuan tax paid by him every month."

Ma Guangyuan said.

However, some experts believe that early retirement is a disadvantaged group. In fact, it should be called laid-off workers. These people's livelihood for the aged is difficult to guarantee under the inflation background.