II. Enterprise Income Tax Rate (P175) 1. The tax rate of China's enterprise income tax is 25%. 2. If a non-resident enterprise has not set up any organization or place in China, or if it has set up any organization or place but the income obtained is not physically connected with the organization or place it has set up, its income derived from within China shall be subject to EIT, and the applicable tax rate shall be 20%. (C) the calculation of personal income tax (emphasis) 1, wages, salaries (1) Definitions (P188) ① wages, salaries include: wages, salaries, bonuses, year-end raises, labor bonuses, allowances, subsidies, and other income related to employment or employment. (2) Items not subject to personal income tax include: one-child allowance, childcare subsidy, travel allowance, meal allowance, as well as the implementation of the civil service wage system is not included in the total amount of basic salary subsidies, allowance differentials, and family members of the side food allowance. (2) Method of taxation: Monthly (3) Basis of taxation (P192) The taxable income is based on the monthly income after deducting RMB 1,600; expatriates and Chinese citizens working abroad are taxable after deducting RMB 4,800. (4) Tax rate: super progressive tax rate from 5% to 45% applies (5) Taxable income = taxable income × applicable tax rate - quick deduction = (monthly income amount - RMB 1,600 or RMB 4,800) × applicable tax rate - quick deduction Explanation ( P193) quick deductions do not need to remember, test questions will generally be given, will be able to use. (6) to obtain a one-time bonus for the year (7) the end of the year double pay: no amortization and no deduction ① salary increase should be taxed separately as a month's salary, in principle, no longer deductions, it should be the full amount as taxable income taxed at the applicable tax rate. ② If the salary of the month to obtain a raise is less than 1600 yuan, the raise can be combined with the month's salary minus 1600 yuan as the balance of taxable income. (2) Individual business production, business income (1) method: annual (2) tax basis: the total income of each tax year, less costs, expenses and losses, the balance of the taxable income. (3) Tax rate: 5%-35% progressive tax rate (4) Taxable income = Taxable income × applicable tax rate - quick deduction = (total annual income - costs, expenses and losses) × applicable tax rate - quick deduction 3. Contracting and leasing income (1) Definition: Income derived from contracting or leasing, subcontracting or subletting (2) Method of taxation: Annual taxation (3) Tax basis: The total income of a tax year, less necessary expenses, is the taxable income. The deduction of necessary expenses means the deduction of 1,600 RMB on a monthly basis. (4) Tax rate: 5%-35% progressive tax rate (5) Taxable income = taxable income × applicable tax rate - quick deduction = (total income for the tax year - necessary expenses) × applicable tax rate - quick deduction Explanation of quick deduction is not necessary. Remember. (1) Definition (P189) Income from remuneration for labor services refers to income derived from individuals independently performing non-employment labor services, including: design, medical, legal, accounting, consulting, lecturing, translation, performance, technical services, referral services, and agency services. (2) method of taxation: per time (P193) ① labor remuneration income only one-time income, to obtain the income as a time. ② belonging to the same matter of continuous income, the income obtained within 1 month as a time. (3) Taxation basis: If the income does not exceed 4,000 yuan, deduct 800 yuan; if it exceeds 4,000 yuan, deduct 20% of the expenses, and the balance is the taxable income. (4) tax rate: the basic tax rate of 20% Special provisions for remuneration for labor income of a high income, you can implement a percentage levy 5, remuneration for manuscripts (1) Definition (P189) remuneration for manuscripts, refers to the individual's work in the form of books, newspapers and magazines, published in the form of income (2) method of taxation: per time (P193) ① to each publication, published income for a time. ② reprint of the same work obtained income, should be treated as another income from remuneration for individual income tax. (iii) Income derived from the serialization of the same work in newspapers and magazines shall be taxed as one individual income tax by combining all the incomes derived from the completion of serialization. (3) Taxation basis: If each income does not exceed RMB 4,000, subtract RMB 800; if it exceeds RMB 4,000, subtract 20% of the expenses, and the balance is the taxable income. (4) Tax rate: the basic tax rate is 20%, and a 30% reduction in the taxable amount Explanation 1 The tax rate of remuneration = 20% × (1-30%) = 14% Explanation 2 All remuneration is subject to a 30% "reduction", but there is no "markup"; only remuneration for labor is subject to a 30% "reduction". The problem of "plus"; only the remuneration for labor exceeds a certain standard to have the "plus" problem. (1) Definition The royalty income refers to the income obtained from the provision of patents, trademarks, copyrights, non-patented technologies and other franchises; but does not include the income from manuscripts. (2) Method of Taxation: Per-Tax Interpretation: Income derived from a single transfer of a "right of use" is considered as a single transfer. (3) Taxation basis: If the income does not exceed 4,000 yuan, deduct 800 yuan; if it exceeds 4,000 yuan, deduct 20% of the expenses, and the balance is the taxable income. (4) Tax Rate: The basic tax rate is 20%. Explain that there is no "plus" or "minus" for royalty income. 7. Interest, Dividends, Bonuses, and Occasional Income (1) Method of Taxation: Per tax Explanation: The income obtained from the payment of interest, dividends and bonuses is considered as one time. Income is one time; occasional income is one time for each income. (2) Taxation basis: the amount of each income is the taxable income Explanation Interest, dividends, bonuses, and incidental income are taxed on the basis of the "full amount" without deduction. (3) Tax Rate: The basic tax rate is 20% Explain that the interest income derived from savings deposits from November 1, 1999 to August 14, 2007 is subject to individual income tax at a proportional rate of 20%; the interest income derived from savings deposits after August 15, 2007 is subject to individual income tax at a proportional rate of 5%. (P191) (4) Taxable Amount = Amount of each income × 20% 8. Income from Property Leasing (1) Definition Income from property leasing refers to the income derived from the leasing of buildings, land use rights, machinery and equipment, vehicles and ships, and other property by individuals. (2) Taxation method: per income (3) Tax basis: each income of up to 4,000 yuan, minus 800 yuan; more than 4,000 yuan, minus 20% of the expenses, the balance of the taxable income. (4) Tax rate: the basic tax rate is 20%, and the tax rate for renting residential housing is 10%. (5) Calculation of the taxable amount ① each (monthly) income of less than 4,000 yuan taxable amount = [each (monthly) income amount - allowable deductions - repair costs (up to 800 yuan) - 800 yuan] × 20% ② each (monthly) income of more than 4,000 yuan taxable amount = [ each (monthly) income - allowable deductions - repair costs (limited to 800 yuan)] × (1-20%) × 20% 9, the transfer of property income (1) Definition The transfer of property income, refers to the transfer of securities, stocks, buildings, land use rights, machinery and equipment, vehicles and boats, as well as other property income. Income from the transfer of property refers to the income from the transfer of securities, stocks, buildings, land use rights, machinery and equipment, vehicles and ships and other property. (1) the state of stock transfer income is not subject to personal income tax. ② on the sale of their own housing income in accordance with the "transfer of property income" levied personal income tax, but the transfer of personal use for more than five years and is the only family living room income, continue to be exempt from personal income tax. (2) Method of Taxation: Per tax (3) Basis of Taxation: The income from the transfer of property, less the original value of the property and reasonable expenses, is the taxable income. (4) Tax rate: 20% (5) Taxable amount = (total income - the original value of the property - reasonable expenses) × 20% 10, the treatment of donations Individuals who make donations of their income to education, public welfare undertakings, and to areas suffering from serious natural disasters and poverty through non-profit social organizations and state organs in China, and the amount of the donations does not exceed 30% of the taxable income, shall be subject to the taxable income limit. Individuals who donate their income through non-profit social organizations in China to education, public welfare undertakings, areas hit by serious natural disasters or impoverished areas, with the donation amount not exceeding 30% of the taxable income, can deduct it from their taxable income. The taxpayer's income derived from outside China shall be allowed to deduct from the taxable income the amount of individual income tax paid outside China; however, the amount of deduction shall not exceed the taxable income derived from outside China calculated in accordance with the provisions of the Tax Law. Explanation: (1) If the actual personal income tax paid abroad is "lower than" the domestic standard, the individual income tax will be paid; (2) If the actual personal income tax paid abroad is "higher than" the domestic standard, it will not be dealt with.
I hope to adopt