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Study the Word

Pastor Thom Keller

God Blesses Jacob Part 1

July 6, 2026
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We’ve been moving through the Old Testament book of Genesis and have come to chapter thirty-two. It’s there we’ll hear more of Jacob’s story and how God blesses him. It’s very encouraging for those who feel unworthy!

References: Genesis 32 , Genesis 33

个人所得税起征点（Basic Exemption Limit/Tax Threshold）是指纳税人每月（或每年）收入中可以免予缴纳个人所得税的部分。也就是说，只有当你的收入**超过**这个数额时，超过的部分才需要按税率交税。

在中国，根据目前的税法（2019年1月1日起实施），个人所得税的起征点和相关规定如下：

### 1. 综合所得起征点

* **金额：** **5000元/月**（或者 **6万元/年**）。

* **适用对象：** 工资薪金、劳务报酬、稿酬、特许权使用费。

### 2. 应纳税额的计算公式

并不是说你发了6000元工资，就按6000元交税。计算方式通常是：

> **应纳税所得额 = 每月收入 - 起征点(5000元) - “五险一金”等专项扣除 - 专项附加扣除 - 其他扣除**

### 3. 什么是“专项附加扣除”？

为了减轻纳税人的负担，除了5000元的起征点外，国家还允许扣除一些特定的生活支出。如果你符合以下条件，实际的“起征点”会远高于5000元：

* **子女教育：** 每个子女每月2000元。

* **继续教育：** 每月400元（固定期限）。

* **大病医疗：** 超过一定限额的部分据实扣除（每年最高8万元）。

* **住房贷款利息：** 每月1000元。

* **住房租金：** 根据城市等级，每月800-1500元不等。

* **赡养老人：** 每月最高3000元。

* **3岁以下婴幼儿照护：** 每个婴幼儿每月2000元。

### 4. 举个例子

假设小王每月工资10000元，五险一金扣除2000元，有一个正在上学的孩子（扣除2000元），需要赡养父母（扣除3000元）：

* **应纳税所得额** = 10000（收入） - 5000（起征点） - 2000（五险一金） - 2000（子女教育） - 3000（赡养老人） = **-2000元**。

* 由于结果小于0，小王**不需要缴纳个人所得税**。

### 5. 历史变迁（参考）

中国的个税起征点经历过多次调整：

* 1980年：800元

* 2006年：1600元

* 2008年：2000元

* 2011年：3500元

* **2018年10月至今：5000元**

**总结：**

目前的个税起征点是每月**5000元**。但因为有专项附加扣除，很多月薪8000元甚至10000元以上的人，实际也不需要交税。

This transcript is provided as a written companion to the original message and may contain inaccuracies or transcription errors. For complete context and clarity, please refer to the original audio recording. Time-sensitive references or promotional details may be outdated. This material is intended for personal use and informational purposes only.

About Study the Word

Study the Word is a radio ministry of Calvary Chapel Lebanon, Pennsylvania. It features the teaching ministry of pastor Thom Keller.  As we go verse by verse through the Scriptures, our hearts desire is to encourage you to not only Study the Word, but seek to follow God and obey His Word.

About Pastor Thom Keller

Thom began teaching an inner-city Bible study in 1995. That love of teaching God’s word eventually led to the formation of Calvary Chapel Lebanon in October, 2001, with about 50 people meeting in an old hardware store. Our church ministry and philosophy centers on teaching God’s word chapter by chapter, verse by verse.

Prior to pastoring, Thom was president and general manager of Keller Brothers Ford, a third-generation family business that began in 1921.  After 8 years of bi-vocational ministry, in 2009, Thom sold the business and became a full-time pastor.

Thom and his wife, Sue, live near Schaefferstown. Thom and Sue enjoy snow skiing, mountain biking and motorcycle rides.  Thom has often said that he loves performing weddings because he loves being married!

Ted, pictured above is Sue’s brother who has lived with Thom and Sue since 2001.

“It has been an absolute joy to see the changes God is bringing about in the lives of individuals, marriages and families at Calvary Chapel. God’s word does not return void!”

Currently we have worship services Sunday morning at 8:00 AM, 9:30 AM and 11:00 AM at our church located at 740 Willow St.  Please introduce yourself when you stop by!

Contact Study the Word with Pastor Thom Keller

Mailing address:

Study the Word
740 Willow Street,
Lebanon, Pa. 17046
717-273-5633