Production and business income of individual industrial and commercial households
Income from contracting and leasing to enterprises and institutions
Income from remuneration for labor
Income from manuscripts
Income from royalty
Income from interest, dividends and bonuses
The income from the lease of property
Income from the transfer of property
Casualty income
Question 2: What kind of income is subject to personal income tax?
Income from property leasing
Income from property transfers
Occasional income
Question 2: What kind of income is subject to individual income tax? The following items of personal income are exempt from personal income tax: (Article 4 of the Tax Law)
(1) bonuses. Provincial ***, the State Council ministries and commissions and military units above the military, as well as foreign organizations, international organizations issued by the science, education, technology, culture, health, sports, environmental protection and other prizes;
(2) bond interest. Interest on national bonds and financial bonds issued by the State;
(3) Subsidies and allowances. *** Special allowances issued in accordance with the provisions of the State Council and subsidies and allowances exempted from tax under the provisions of the State Council; (Article 13 of the Rules)
(4) Relief payments. Individual living allowance paid from the retained welfare or labor union funds in accordance with the relevant state regulations; relief paid to individuals by the civil affairs department as well as pensions; (Article 14 of the Rules)
(5) Insurance claims. Insurance claims paid by insurance companies;
(6) Rehabilitation and demobilization fees. Military personnel's rehabilitation and demobilization fees;
(7) Settlement and retirement expenses. Settlement fees, retirement fees, retired wages, retired wages, retired wages, and retired living allowance paid to cadres and employees in accordance with regulations;
(8) Income of diplomatic personnel. The income of diplomatic representatives, consular officers and other personnel of embassies and consulates in China who are exempted from tax in accordance with the provisions of the relevant Chinese laws and regulations;
(9) Income exempted from tax by agreement. China *** to participate in international conventions, signed agreements provide for tax-exempt income;
(10) Other income. Income approved by the financial department of the State Council to be exempt from tax.
2. The following incomes are temporarily exempted from individual income tax: ([94] Cai Shui Zi No. 20)
(1) Bonus. Individuals to report, assist in the investigation of a variety of illegal and criminal behavior and received a bonus;
(2) handling fees. Individuals to handle the withholding of taxes on behalf of the handling fee, in accordance with the provisions of the withholding fee obtained;
(3) transfer of property income. Individuals transfer their own use for more than five years, and is the only family living room income;
(4) deferred retirement income. Reaching the age of retirement, but due to work needs, the appropriate extension of the retirement age of senior experts, their wages and salaries during the extension of the retirement period, as the departure and retirement salary exemption from personal income tax.
3. The following incomes of foreign individuals are exempted from individual income tax: ([94] Cai Shui Zi No. 20)
(1) Living expenses. Housing subsidies, meal subsidies, relocation expenses, and laundry expenses obtained by foreign individuals in non-cash form or on an accountable basis;
(2) Business trip subsidies. Expatriates obtain a reasonable standard of internal and external business trip subsidies;
(3) Other expenses. Family visit expenses, language training expenses, children's education expenses, etc., obtained by foreign individuals, which have been reviewed and approved as reasonable;
(4) Dividends and bonus income. Dividends and bonus income obtained by foreign individuals from foreign-invested enterprises.
4. Expatriate experts salary income tax exemption. The following foreign experts' wages and salaries are exempted from individual income tax: ([94] Cai Shui Zi No. 20)
(1) foreign experts directly assigned to China by the World Bank under the World Bank special loan agreement;
(2) experts directly assigned to China by the United Nations Organization;
(3) experts working in China for the United Nations assistance projects;
(4) Experts sent by donor countries to China to work exclusively for their non-reimbursable assistance programs;
(5) Cultural and educational experts who come to China within two years under the cultural exchange programs signed by the two countries, and whose wages and salaries are borne by their home countries;
(6) Experts who come to China to work under the international exchange programs of Chinese universities and colleges, and whose wages and salaries are borne by their home countries;
(7) Experts who are sent to work under the international exchange programs of Chinese universities and colleges, and whose wages and salaries are borne by their home countries.
(7) Experts who come to work in China through private scientific research agreements, and whose wages and salaries are borne by the institutions of that country.
5. Agricultural tax payment program exemption. Individual industrial and commercial households or individuals specializing in planting, aquaculture, breeding, fishing, and their business projects fall within the scope of agricultural tax, agricultural specialties tax, pastoral tax levied and paid taxes, no longer levied personal income tax. ([94] Cai Shui Zi No. 20)
6. Dividends, dividends income tax exemption. Individuals from the grass-roots supply and marketing societies, rural credit unions to obtain dividends, dividend income, whether to impose personal income tax, by the provincial people *** to determine, reported to the Ministry of Finance, the State Administration of Taxation for the record. ([94] Cai Shui Zi No. 20)
7. Non-salaried income tax exemption. The following do not belong to the nature of the salary subsidies, allowances or income that does not belong to the person's salary items, do not levy individual income tax: (Guo Shui Fa [1994] No. 89)
(1) one-child subsidy;
(2) child care ...... >>
Question 3: What personal income is subject to personal income tax I. Welfare expense items that are exempt from personal income tax.
The Chinese People's **** and the State Individual Income Tax Law stipulates that all the welfare expenses in line with the provisions of Article 4, Item 4 of the Law are exempted from individual income tax.
Article 14 of the Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China (PRC) further explains that the welfare expenses referred to in Article 4(4) of the Tax Law refer to the subsistence allowances paid to individuals out of the welfare expenses or labor union funds of the enterprises, public institutions, state organs, and social organizations in accordance with the relevant provisions of the state. The State Administration of Taxation (1998) No. 155 explains that the living allowance refers to the taxpayer or his family's normal life due to some specific events or reasons that cause certain difficulties, and his unit of employment in accordance with the state regulations from the retained welfare or trade union funds to pay the temporary difficulties of living allowance.
Such as, according to the provisions of the enterprise welfare paid to the staff of the hardship allowance, relief, medical subsidies, staff convalescence fee, compensation for work-related injuries, funeral expenses, pensions, one-child fee, the employee's relocation expenses, etc., are exempted from personal income tax.
Second, the welfare expense items that are not exempt from individual income tax.
The Circular of the State Administration of Taxation on the Determination of the Scope of Living Expenses (Guo Shui Fa [1998] No. 155) stipulates that the following incomes do not belong to the scope of tax-exempted welfare expenses, and should be included in the taxpayer's "wages and salaries" income for individual income tax purposes:
(a) From the amount of money exceeding the national
(a) All kinds of subsidies and grants paid to individuals from welfare and labor union funds that exceed the state's prescribed ratio or base;
(b) Subsidies and grants paid to employees from welfare and labor union funds;
(c) Expenditures that do not belong to the nature of temporary living difficulties such as purchasing automobiles, housing, computers and so on by the unit for the individual.
For example, enterprises from the welfare expenses in accordance with the relevant state financial regulations issued to the employees of the heating fee subsidies, winterization fee, summer fee, etc., should be incorporated into the employee's wages and salaries of the month and personal income tax; enterprises from the welfare expenses issued to the employees in kind, such as the Mid-Autumn Festival of the mooncake, the Dragon Boat Festival of the zongzi, and other non-monetary collective welfare should be based on the market price, the purchase price, or other prices into the equivalent of the monetary amount, and incorporated into the employees of the current month of the monetary amount. The monetary amount, and into the employee's wages and salaries of the month and personal income tax; enterprises run their own cafeteria or fixed in a restaurant lunch, by the enterprise and catering settlement, should be broken down into the meal costs to the name of each employee and into the employee's wages and salaries of the month and personal income tax.
In addition, the holiday subsidies issued by the enterprise to the employees, the lunch fees and subsidies issued on a monthly basis without unified meal supply, the housing subsidies, transportation subsidies, car subsidies and communication subsidies issued or paid on a monthly basis in accordance with the standard that have been monetized are no longer considered as welfare expenses, and should be included in the management of the total amount of wages and levied on the personal income tax.
What is included in the employee welfare expense
The employee welfare expense refers to the welfare expenditure other than the employee salary, bonus, allowance, subsidy included in the management of total salary, employee education expense, social insurance premium and supplementary pension insurance premium (annuity), supplementary medical insurance premium and housing fund provided by the enterprise for the employees, including the cash subsidy and non-monetary collective welfare expense issued to or paid for the employees, as well as the cash subsidy and non-monetary collective welfare expense. Cash subsidies and non-monetary collective benefits, as follows:
(1) Cash subsidies and non-monetary benefits issued or paid for the health care and living of employees, including the costs of medical treatment outside the country on official business, the costs of medical treatment for employees of enterprises that have not yet implemented medical care, the costs of medical treatment for employees' dependent immediate families, the costs of employees' convalescence, the costs of subsidizing the funds for the self-operated employee canteens, or the expenses of uniformly supplying lunches to the unofficial canteen, and the expenses of meeting the relevant national financial standards for lunch, as well as the expenses for the provision of medical treatment for the unofficial canteen. Lunch expenses, heating subsidies in accordance with the relevant national financial regulations, summer cooling costs, etc.;
(2) Employee hardship subsidies, or the enterprise co-ordination of the establishment and management of a fund specifically for the purpose of assisting and relieving workers in difficulty;
(3) Other employee welfare expenses incurred in accordance with the provisions of the Funeral Subsidy Fees, compassionate care expenses, employees' relocation expenses, the one-child fee, the family leave travel expenses, as well as in line with the enterprise employee welfare expenses. travel expenses, and other expenses that meet the definition of enterprise employee welfare expenses but are not included in the items of the provisions of this Circular.
Question 4: What are the current circumstances to pay personal income tax? The starting point of personal tax is 3500.
The part of the individual's salary that exceeds 3500 after deducting the social insurance expenses and housing fund expenses is subject to personal income tax.
Question 5: What income is subject to personal income tax? First, wages, salaries
Second, the production and operation of individual business households
Third, the contracting and leasing of enterprises and institutions
Fourth, remuneration for services
Fifth, remuneration for articles
Sixth, royalties
Seventh, interest, dividends, and so on
The first is to pay the tax, but the second is to pay the tax.
VII. Income from Interest, Dividends and Bonuses
VIII. Income from Leasing of Property
IX. Income from Transfer of Property
X. Occasional Income
XI. Other Income:
Other income subject to tax shall be determined by the financial department of the State Council.
The Ministry of Finance and the State Administration of Taxation to determine the taxation of other income items are:
(a) individuals to obtain "Cai Guanshen Chinese Academy of Sciences Academician Honorary Foundation" issued by the Chinese Academy of Sciences Academician honorary bonus.
(2) individuals to obtain by the banking sector in excess of the national interest rate and value-added subsidized rate of payment of savings bonus.
(3) Individuals who pay the relevant insurance premiums for the unit of employment to obtain the gratuitous amount of preferential income.
(d) Interest (or similar income paid in other names) paid by the insurance company on the insured amount at the bank's interest rate on savings deposits for the same period to life insurance households that are not insured during the policy period.
(e) Individual shareholders due to securities companies to solicit large shareholders to open accounts in the Company transactions, from the acquisition of the transaction fees to pay a portion of the amount of the large shareholders to obtain the rebate income or transaction fee rebate income.
(vi) Individuals obtaining some units and departments in the year-end summaries, various celebrations, business transactions and other activities for other units and departments related to the distribution of cash, in-kind or marketable securities.
(vii) Resignation risk money.
(viii) Individuals are paid for providing guarantees for units or others.
If it is difficult to define which item of taxable income an individual receives, the competent tax authorities will review and determine.
Question 6: What income is not subject to personal income tax? Q: What income does not belong to the scope of wages, do not pay personal income tax? A: The Ministry of Labor "on the implementation of the Chinese People's *** and the State Labor Law," a number of issues in the opinion that: labor law 'wages' refers to the employer in accordance with the relevant provisions of the state or the labor contract, in the form of money paid directly to the unit's workers of the labor remuneration, generally including hourly wages, piece-rate wages, funds, allowances and subsidies, wage remuneration for extended working hours, and wages paid under special circumstances. 'Wages' are the main component of a worker's labor income. The following labor incomes of workers are not included in the scope of wages: (1) social insurance and welfare expenses paid by the unit to individual workers, such as funeral, pension and relief expenses, living difficulty allowance, family planning subsidies, etc.; (2) expenses for labor protection, such as expenses paid by the employer to the worker for work clothes, antidotes, cool drinks, etc.;
Question 7: Under what conditions do individuals have to pay Individual Income Tax? Article 1 Individuals who have a domicile in China, or who do not have a domicile but have resided in the country for one year, shall pay individual income tax on income derived from within and outside China in accordance with the provisions of this Law.
Individuals who do not have a domicile and do not reside in China, or who do not have a domicile but have resided in China for less than one year, shall pay individual income tax on income derived from within China in accordance with the provisions of this Law.
Article 2 Individual income tax shall be paid on the following:
1. Income from wages and salaries;
2. Income from production and operation of individual industrial and commercial households;
3. Income from contracting and leasing of enterprises and institutions;
4. Income from remuneration for labor;
5.
VII. Income from interest, dividends and bonuses;
VIII. Income from leasing of property;
IX. Income from transfer of property;
X. Incidental income;
XI. Other income determined by the financial department of the State Council to be taxable.
Question 8: How much on the salary to pay personal income tax 20 points The current individual salary tax
is 3500 yuan / month;
The amount of monthly income after deducting 3500 yuan and social security as
.
Calculated using a super
calculation, that is: the net monthly income and
of the Na
corresponding to the tax rate (
).
Net income:
1. 3% for up to $1500
2. 10% for >1500 ≤ 4500
105
3. 20% for >4500 ≤ 9000
555
And so on*** 7 levels (see
)
For example:
1. monthly salary of 9,000 yuan, deduct social security 500,
3500,
= 5,000 yuan, corresponding to the first
tax rate,
should be paid
= 5,000 * 20% - 555 = 445 yuan
2. monthly salary of 7,000 yuan, deduct social security 500,
555 = 445 yuan
2.
Tax payable
Tax = 1000 * 3% = 30 yuan
Question 9: Who needs to pay personal income tax? According to the provisions of the tax law, Chinese citizens (excluding compatriots in Hong Kong, Macao and Taiwan, the same below), individual industrial and commercial households, as well as foreigners, stateless persons, compatriots in Hong Kong, Macao and Taiwan who have gained in China, are the taxpayers of individual income tax.
Whether or not the taxpayers mentioned above should pay individual tax, and how much tax they should pay, depends on how much taxable income you have obtained. The taxable income is not the same as the income obtained, the amount of taxable income, according to the provisions of the tax law, based on the income obtained for the calculation.
Take the common "salary income" project as an example, taxable income = income - tax-free income - expense deduction, taxable income = taxable income * applicable tax rate - quick deduction.
Among them:
1. Tax-exempt income includes: social insurance premiums and housing fund paid by individuals in accordance with the regulations, etc.
2.
2. Expense deduction (that is, the so-called "starting point") is currently 800 yuan for Chinese citizens, the implementation of different places, but since January 1, 2006, the implementation of a unified standard of 1,600 yuan.
3. The tax rate is 5%-45% with nine super progressive rates. Since the calculation of the ultra-progressive tax rate is more complicated, it is transformed into a simplified algorithm using the applicable tax rate and the number of quick deductions. The specific applicable tax rates and quick deductions can be found in the tax rate table:
(taxable income, applicable tax rate %, quick deductions)
0-500, 5, 0
500-2000, 10, 25
2000-5000, 15, 125
5000-20000, 20, 375
20000-40000, 20, 375
5000-20000, 20, 375
20,000-40,000, 25, 1,375
40,000-60,000, 30, 3,375
60,000-80,000, 35, 6,375
80,000-100,000, 40, 10,375
100,000+, 45, 15,375
Therefore, any individual who receives taxable income is subject to personal income tax.
On the supplementary question.
If the 3,000 yuan stated in the question is salary income, then you need to calculate the taxable income according to the above formula based on your actual situation and the local implementation of the expense deduction standard, and then calculated in accordance with the above tax rate table to find. For example, if you pay 20% of your salary, i.e. 600 RMB, no other tax-exempted income, and the local expense deduction is 800 RMB, then the taxable income = 3,000-600-800 = 1,600 RMB, and the taxable amount = 1,600*10%-25 = 135 RMB. Since January 1, 2006, the expense deduction is revised to 1,600 yuan, then taxable income = 3,000-600-1,600 = 800 yuan, taxable amount = 800 * 10% - 25 = 55 yuan, 80 yuan less tax than the former.
If the $3,000 in the question is the taxable income of the salary, directly checking the above tax rate table, then you should pay the tax: 3,000*15%-125=325 yuan.
Question 10: What is the personal income tax, under what circumstances to pay, how to calculate China's personal income tax taxpayers are living in China, and not living in China and from the territory of China to obtain income from the individual, including Chinese citizens, foreigners and Hong Kong, Macao, Taiwan compatriots in China to obtain income.
Individual income tax is divided into domestic income and foreign income. It mainly includes the following 11 items:
1. Income from wages and salaries
Income from wages and salaries refers to the wages, salaries, bonuses, year-end raises, labor bonuses, allowances, subsidies, and other income related to office or employment that an individual obtains as a result of his or her office or employment. That is to say, the income obtained by individuals, as long as it is related to the post, employment, regardless of the unit's capital expenditure channels or in the form of cash, in-kind, valuable certificates and other forms of payment, are wages, salaries income items of the object of taxation.
2, the production of individual business households, business income
The production of individual business households, business income includes four aspects:
(a), by the administration for industry and commerce approved to open and receive a business license for urban and rural individual business households, engaged in the production of industry, handicrafts, construction, transportation, commerce, food and beverage, services, repairs, and other industries. The income obtained from the production and operation of these businesses.
(2) Individuals approved by the *** relevant departments, obtain a business license, engaged in school, medical, consulting and other paid service activities to obtain income.
(3), other individuals engaged in individual business also production, business income, both individuals temporarily engaged in production, business activities.
(d), the above individual business households and individuals to go to the production, business-related taxable income.
3. Contracting and leasing of enterprises and institutions, income
Contracting and leasing of enterprises and institutions, income refers to the individual contracting, leasing and subcontracting, subletting income, including the individual monthly or per month or the nature of the wages, salaries.
4. Income from remuneration for labor
Income from remuneration for labor refers to income derived from design, decoration, installation, drafting, laboratory, testing, medical, legal, accounting, consulting, lecturing, journalism, broadcasting, translation, reviewing, painting, calligraphy, sculpture, film and television, sound recording, video recording, performances, performances, advertisements, exhibitions, technical services, referral services, economic services, agency services and other labor services. other income from labor services.
5. Income from manuscripts
Income from manuscripts refers to the income derived from the publication of an individual's work in the form of a book or newspaper. The "works" referred to here, including Chinese and foreign words, pictures, music and other works that can be published in books, newspapers and magazines; "personal works", including my own writings, translations and so on. Individuals who receive remuneration for posthumous works should be taxed according to the item of income from manuscripts.
6. Royalty income
Royalty income, refers to the individual to provide the right to use patent rights, copyrights, trademarks, non-patent technology and other concessions to obtain income. Income from the provision of the right to use copyrights does not include income from royalties. Income derived from the public auction (bidding) of the original or copy of the author's own manuscript of a written work shall be taxed under the item of royalty income.
7. Interest, dividends, bonus income
Interest, dividends, bonus income, refers to the individual has a debt, equity and interest, dividends, bonus income. Interest refers to the individual's deposit interest, interest on goods and interest on the purchase of various types of bonds. Dividends, also known as stock dividends, are the investment benefits that stockholders receive from a joint-stock company on a regular basis by virtue of their stock certificates in accordance with the articles of incorporation of the joint-stock company. Dividends, also known as corporate (enterprise) dividends, are profits in excess of the dividend portion of a joint-stock company or enterprise that are distributed on a share-by-share basis in accordance with the profits to be distributed. Joint-stock enterprises to pay dividends and bonuses in the form of shares to individual shareholders, that is, the distribution of bonus shares, should be distributed in the form of stock par value for the amount of income tax.
8. Property rental income
Property rental income, refers to individuals renting buildings, land use rights, machinery, equipment, vehicles and other property income. Property includes movable and immovable property.
9. Income from the transfer of property
Income from the transfer of property refers to the transfer of valuable levies, equity, buildings, land use rights, machinery, equipment, vehicles and other property to other people or units and the proceeds, including the transfer of immovable and movable property and the proceeds obtained. Individual income from stock trading is not taxed.
10. Occasional income
Occasional income refers to the income obtained by an individual is non-recurring, belonging to a variety of opportunistic income, including winning a prize, winning the lottery, winning the lottery and other occasional income (including prizes, in-kind and marketable securities). Individuals buy social welfare prize fundraising ...... >>