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国家税务总局赣州市税务局关于调整住房公积金和年金个人所得税税前扣除标准的公告国家税务总局赣州市税务局关于调整住房公积金和年金个人所得税税前扣除标准的公告国家税务总局赣州市税务局公告2021年第2号 2021-07-28为切实维护纳税人的合法权益，根据《财政部 国家税务总局关于基本养老保险费、基本医疗保险费、失业保险费、住房公积金有关个人所得税政策的通知》(财税〔2006〕10号)和《财政部 人力资源社会保障部 国家税务总局关于企业年金职业年金个人所得税有关问题的通知》(财税〔2013〕103号)的规定，以赣州市统计局公布的2020年城镇非私营单位在岗职工年平均工资75085元为计算标准，现将我市住房公积金个人所得税税前扣除最高限额调整为2253元/月、年金个人所得税税前扣除最高限额调整为751元/月。以上标准自2021年7月份纳税所属期开始执行。以前年度有关住房公积金和年金个人所得税税前扣除标准的公告在本公告生效之日起同时废止。特此公告。国家税务总局赣州市税务局2021年7月28日
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