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<script>window._bd_share_config={"common":{"bdSnsKey":{},"bdText":"","bdMini":"2","bdMiniList":false,"bdPic":"","bdStyle":"0","bdSize":"16"},"share":{"tag":"share_1","bdSize":32,"bdCustomStyle":"http://ats.taiwan.cn/homepage2021/css/bgBdShare2021.css"}};with(document)0[(getElementsByTagName('head')[0]||body).appendChild(createElement('script')).src='http://103.249.53.35/gate/big5/bdimg.share.baidu.com/static/api/js/share.js?v=89860593.js?cdnversion='+~(-new Date()/36e5)];</script>  </div> </div> <div id="bdShareBtn"></div> </div>  </div> <div class="contentArea"> <div class=TRS_Editor><p align="justify">　　邁向2019年的步子越來越近。新一年開始，你的工資該如何扣稅？做代購和微商將面臨哪些變化？喜歡海淘的你需要了解啥政策？</p> <p align="justify">　　諸如此類與你切身利益相關的問題，將在2019年迎來大變化，新年開始，一批惠民政策即將落地。</p> <p align="justify">　　<strong>新個稅法全面實施，工資收入將享個稅專項扣除</strong> </p> <p align="justify">　　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。</p> <p align="justify">　　納稅人計算個稅應納稅所得額時，在每月5000元基本減除費用扣除和“三險一金”等專項扣除外，還可享受子女教育、繼續教育、大病醫療、住房貸款利息或住房租金，以及贍養老人等六項專項附加扣除。</p> <p align="justify">　　<strong>首部電商法實施，代購微商需依法納稅</strong> </p> <p align="justify">　　《中華人民共和國電子商務法》將於2019年1月1日起施行。</p> <p align="justify">　　這是中國電商領域首部綜合性法律，涉及電子商務經營主體、經營行為、合同、快遞物流、電子支付等方面，對電子商務發展中比較典型的問題做出明確具體的規定。</p> <p align="justify">　　新法明確了利用微信朋友圈、網路直播等方式從事商品、服務經營活動的自然人也是電子商務經營者，從事個人代購、微商也須依法辦理工商登記取得相關行政許可，依法納稅。根據《電商法》，今後電子商務經營者會受到嚴格監管，一旦違規將面臨最高200萬元罰款。</p> <p align="justify">　　<strong>跨境電商零售進口政策調整</strong> </p> <p align="justify">　　2019年1月1日起，中國將調整跨境電商零售進口稅收政策，提高享受稅收優惠政策的商品限額上限，擴大清單範圍。</p> <p align="justify">　　稅收政策的調整，將年度交易限值由每人每年20000元提高至26000元，今後隨居民收入提高相機調高。將單次交易限值提高至5000元，同時明確完稅價格超過單次交易限值但低於年度交易限值，且訂單下僅一件商品時，可以自跨境電商零售渠道進口，按照貨物稅率全額徵收關稅和進口環節增值稅、消費稅，交易額計入年度交易總額。明確已經購買的跨境電商零售進口商品不得進入國內市場再次銷售。</p> <p align="justify">　　<strong>獨生子女補助標準提高</strong> </p> <p align="justify">　　國務院辦公廳印發的《醫療衛生領域中央與地方財政事權和支出責任劃分改革方案》自2019年1月1日起開始執行。</p> <p align="justify">　　《方案》提出，中央制定計劃生育扶助保障補助國家基礎標準，獨生子女補助標準提高。這也意味著此前實施的“農村部分計劃生育家庭獎勵扶助金”“計劃生育特別扶助金”將統一于國家基本標準，根據經濟社會發展情況不斷增高，補貼形式由中央安排。</p> <p align="justify">　　<strong>電子證照迎“一網通辦”，6項國家標准將實施</strong> </p> <p align="justify">　　今年11月，國家市場監督管理總局等多部門聯合發佈了《電子證照總體技術架構》《電子證照目錄資訊規範》《電子證照元數據規範》《電子證照標識規範》《電子證照文件技術要求》《電子證照共用服務介面規範》等6項國家標準。</p> <p align="justify">　　該系列標准將于2019年1月1日起實施，標準內容包括：電子證照應用的總體技術框架、統一的證照分類規則和證照基礎資訊。6項標準的施行，將有助於推動實現全國“一網通辦”，讓政務資訊資源共用和服務更順暢，讓百姓切實感受辦事更便捷。</p> <p align="justify">　　<strong>社保將由稅務部門統一徵收</strong> </p> <p align="justify">　　按照此前中辦、國辦印發的《國稅地稅徵管體制改革方案》，從2019年1月1日起，將基本養老保險費、基本醫療保險費、失業保險費、工傷保險費、生育保險費等各項保險費交由稅務部門統一徵收。</p> <p align="justify">　　按照高效、便民的原則，合理確定非稅收入徵管職責劃轉到稅務部門的範圍，整合納稅服務和稅收徵管等方面業務，優化完善稅收和繳費管理資訊系統，更好地便利納稅人和繳費人。（楊雨奇）</p></div> <div class="editor f14">[責任編輯：李奕均]</div> </div>  <div class="page-number"> <script type="text/javascript"> createPageHTML(1, 0, "t20181229_12127225", "htm"); </script> </div>  </div>   <div class="content-plus"> <div class="wrap"> <h3 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