共创和谐社会平安养老保险超过年金缴费比例部分应缴税近日,税务人员在对某企业检查时,发现其所有员工的年金缴存金额一样,但工资却是由3000至8000元不等,部分员工们年金个人缴费部分数额远远超过了其本人缴费工资计税基数的4%标准,对于这超出的部分没有缴交个人所得税。税务人员指出这是不正确的。根据规定,对超过规定的标准缴付的年金单位缴费和个人缴费部分,应并入个人当期的工资、薪金所得, To create a harmonious society, the proportion of pension insurance pension payment part of the tax payable Recently, the tax officers in the inspection of a business, found that all employees pay the same amount of annuity, but wages are from 3000 to 8000 yuan, some Employee annuity individual contribution part of the amount far exceeded the standard 4% of their own payroll tax base, for which the excess did not pay personal income tax. Tax officials pointed out that this is incorrect. According to the regulations, the part of the annuity payment and the individual contribution paid for exceeding the prescribed standard shall be incorporated into the individual’s current salary and salary income,