Income from wages and salaries obtained by individuals refers to the wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other benefits related to employment or employment obtained by individuals. Other income.
Tax rate table for wage and salary income items
Grade full-month taxable income tax rate quick calculation deduction method (yuan)
1
Not exceeding 500 yuan
5 0
2
The portion exceeding 500 yuan to 2,000 yuan
10 25
3
The portion exceeding NT$2,000 to NT$5,000
15 125
4
The amount exceeding NT$5,000 to NT$20,000 Part
20 375
5
Part exceeding 20,000 yuan to 40,000 yuan
25 1375
6
The portion exceeding 40,000 yuan to 60,000 yuan
30 3375
7
The portion exceeding 60,000 yuan to 80,000 yuan
p>
35 6375
8
The portion exceeding RMB 80,000 to RMB 100,000
40 10375
9
The portion exceeding 100,000 yuan
45 15375
The following steps are followed to calculate and pay personal income tax on wages and salary income:
After receiving monthly salary income , first deduct the basic pension insurance, medical insurance, unemployment insurance and housing provident fund paid in accordance with the standards stipulated by the provincial government, and then deduct the expense deduction of 1,600 yuan/month (income from overseas and foreign residents). The income of personnel, overseas Chinese and compatriots from Hong Kong, Macao and Taiwan in China can also be deducted as an additional fee of 3,200 yuan per month), which is the taxable income and is calculated and paid personal income tax according to the nine-level progressive tax rate from 5 to 45.
The calculation formula is: Personal income tax payable = taxable income × applicable tax rate - quick calculation deduction
Example: Wang received a salary income of 9,000 yuan that month and was responsible for housing that month. The total provident fund, basic pension insurance, medical insurance, and unemployment insurance benefits are 1,000 yuan, and the expense deduction is 1,600 yuan, then Wang’s taxable income for the month = 9,000-1,000-1,600 = 6,400 yuan. The amount of personal income tax payable = 6400 × 20-375 = 905 yuan.
The personal income tax payable by individuals on wages and salaries is uniformly withheld and paid by the payer, who is the withholding agent stipulated in the tax law.
How should individuals pay personal income tax if they receive a one-time bonus for the whole year or a year-end salary increase? 2006-03-09
If an individual obtains a one-time bonus for the whole year (including a year-end salary increase) , personal income tax should be calculated and paid in two situations:
(1) An individual receives a one-time bonus for the year and the individual’s wages and salary income in the month of receiving the bonus is higher than (or equal to) the expense deduction amount stipulated in the tax law of. The calculation method is: divide the total one-time bonus for the whole year by 12 months, compare the quotient with the tax rate table for wage and salary income items, determine the applicable tax rate and the corresponding quick calculation deduction, and calculate the personal income tax to be paid.
The calculation formula is: the amount of personal income tax payable = the annual one-time bonus obtained by the individual in the current month × the applicable tax rate - the number of quick calculation deductions
The individual's monthly wages and salary income and the annual one-time bonus Sexual bonuses should be calculated and paid separate personal income tax.
(2) If an individual obtains a one-time bonus for the whole year and the individual’s salary and salary income in the month of obtaining the bonus is lower than the
expense deduction amount stipulated in the tax law, the calculation method is: use the full The balance of the annual one-time bonus minus "the difference between the individual's salary and salary income and expense deductions for the current month" is divided by 12 months, and the quotient is compared with the tax rate table for salary and salary income items to determine the applicable tax rate and the corresponding quick calculation deduction Number, calculate and pay personal income tax.
The calculation formula is:
The amount of personal income tax payable = (the individual’s one-time bonus for the whole year in the current month - the difference between the individual’s monthly wages, salary income and expense deductions) × applicable tax rate -Quick calculation of deductions.
Since the above tax calculation method is a preferential method, this tax calculation method is only allowed to be used once for each individual in a tax year. For annual assessments where bonuses are distributed in installments, this method can only be used once.
How to pay personal income tax on the income obtained by internally retired (or early leave of absence) personnel 2006-03-09
(1) Enterprises reduce staff and increase efficiency and administration, public institutions, and social groups In the institutional reform, for employees who have not reached the retirement age, left their jobs early and did not go through the retirement procedures (internal retirement), the wages and salaries received from the original employer are not retirement wages and should be treated as wages and salaries. Calculate and pay personal income tax.
(2) After an individual goes through the formalities for internal retirement (early resignation), the one-time income received from the original employer should be based on the period between the formalities for internal retirement and the statutory retirement age. Average the corresponding month and combine it with the salary and salary income of the current month. After subtracting the monthly expense deduction standard, the applicable tax rate and the corresponding quick calculation deduction are determined based on the balance, and then the salary and salary income of the current month is added to the amount obtained. The one-time income, minus the expense deduction standard, is subject to personal income tax calculated at the determined tax rate.
The amount of personal income tax payable = [(monthly wages and salary income + one-time internal retirement income) - expense deduction standard] × applicable tax rate - quick calculation deduction amount
(3) When an individual re-employs himself between the time he has gone through the internal retirement procedures and the statutory retirement age, the wages and salary income he obtains should be combined with the wages and salary income he received from his original unit in the same month to calculate and pay personal income tax.
How should individuals pay personal income tax on income from labor remuneration 2006-03-09
Income from labor remuneration refers to individuals engaged in design, decoration, installation, drawing, laboratory testing, medical treatment, etc. , law, accounting, consulting, lecturing, news, broadcasting, translation, review, calligraphy and painting, sculpture, film and television, audio and video recording, performances, performances, advertising, exhibitions, technical services, introduction services, brokerage services, agency services and other labor services income obtained.
The taxable income from labor remuneration is: if the income from labor remuneration is less than 4,000 yuan per time, 800 yuan of expenses is deducted from the income; if the labor remuneration income per time exceeds 4,000 yuan, the income is deducted from 20 of the amount of income.
A tax rate of 20 applies to income from labor remuneration.
The calculation formula for the tax payable on income from labor remuneration is: personal income tax payable = taxable income × 20;
The one-time income from labor remuneration is abnormally high (taxable income If the amount exceeds 20,000 yuan), a mark-up taxation method shall be implemented. Specifically, if the labor remuneration income is obtained at one time, the balance after deducting expenses (i.e. taxable income) exceeds 20,000 yuan to 50,000 yuan, according to the tax law. An additional 50% will be levied on the calculated tax payable; an additional 100% will be levied on the amount exceeding 50,000 yuan.
For example: Wang received a one-time labor remuneration income of 40,000 yuan, and the personal income tax he should pay is: taxable income = 40,000-40,000×20 = 32,000 yuan; personal income tax payable = 32,000×20 (32000-20000)×20×50=6400 1200=7600 yuan.
How should personal income tax be paid on the royalties received by individuals? 2006-03-09
Income from royalties refers to the income obtained by individuals from publishing or publishing their works in the form of books, newspapers and periodicals. .
From personal remuneration income, if the income does not exceed 4,000 yuan per time, a fee of 800 yuan can be deducted; if the income exceeds 4,000 yuan per time, a fee of 20 yuan can be deducted, and the balance is taxable income. Forehead. Income from author remuneration is subject to a proportional tax rate of 20%, and the tax amount of 30% is exempted.
The calculation formula is: personal income tax payable = taxable income × applicable tax rate × (1-30)
For example: Sun published an article in a beauty magazine , received a remuneration of 3,000 yuan, and the personal income tax payable by Sun is:
The amount of personal income tax payable = (3000-800) × 20 × (1-30) = 308 yuan.
How should personal income tax be paid on royalties obtained by individuals? 2006-03-09
Royalty income refers to the personal provision of patent rights, trademark rights, copyrights, Income from the right to use non-patented technologies and other franchises. Income from providing the right to use a copyright does not include income from royalties.
If the individual’s income from royalties does not exceed 4,000 yuan each time, 800 yuan of expenses can be deducted; if the income exceeds 4,000 yuan each time, 20 yuan of expenses can be deducted, and the balance is the taxable income. . A tax rate of 20 applies to royalty income.
The calculation formula is: personal income tax payable = taxable income × 20
For example: Ye invented an automation patented technology and transferred it to Company A in August 2004. The transfer price was 150,000 yuan. Company A paid a usage fee of 6,000 yuan in August and 9,000 yuan in September. In September, Ye transferred the use right to Company D and received a transfer fee income of 8,000 yuan. Ye transferred the franchise The personal income tax payable on the income from royalties is:
Ye transferred this patented technology twice, and the personal income tax should be calculated on the two incomes.
The amount of personal income tax payable when transferred to company A = (6000 9000) × (1-20) × 20 = 2,400 yuan
The amount of personal income tax payable when transferred to company D = 8,000 × (1-20) × 20 = 1280 yuan
Ye transfers this patented technology and needs to pay personal income tax = 2400 1280 = 3680 yuan
The interest earned by the individual, How to pay personal income tax on dividends and bonus income 2006-03-09
Interest, dividends and bonus income refer to the interest, dividend and bonus income obtained by individuals owning debts and equity. The method for calculating personal income tax is: each interest, dividend, and bonus income is the taxable income, and a tax rate of 20 applies.
The calculation formula is: personal income tax payable = taxable income × 20
Example: Wei received 1,000 yuan in interest income from the company’s capital raised at the beginning of the year, and the personal income tax payable is :
Amount of personal income tax payable = 1000×20=200 yuan
How to pay personal income tax on personal savings deposit interest 2006-03-09
Individuals in Interest income obtained from depositing RMB and foreign currencies within my country is subject to personal income tax. For interest income from savings deposits, the full amount of interest obtained each time is the taxable income, and a tax rate of 20 is applied to calculate and pay personal income tax.
The calculation formula is: personal income tax payable = full amount of interest × 20
Personal income tax on savings deposit interest will be withheld and paid by the savings institution when it pays the interest to the depositor.
How individuals should pay personal income tax on income from property leasing 2006-03-09
Income from property leasing refers to individuals leasing buildings, land use rights, machinery and equipment, vehicles and ships, and other Income obtained from property.
Taxable income from property leasing = income from property leasing each time - reasonable expenses - expense deduction standards
Reasonable expenses include the following items:
( 1) Taxes and education surcharges paid by taxpayers during the rental of property can be deducted from the property rental income with the tax payment certificate.
(2) The actual repair costs of the rental property borne by the taxpayer must be actual expenditures for which valid and accurate certificates can be provided. The deduction is limited to 800 yuan per time and cannot be deducted in full at one time. Yes, you can continue to deduct until the deductions are exhausted.
The standard for expense deduction is: if the income does not exceed 4,000 yuan each time, 800 yuan can be deducted; if the income exceeds 4,000 yuan each time, 20% of the income can be deducted.
The applicable personal income tax rate for income from property rental is 20.
The calculation formula is: personal income tax payable = taxable income × 20
How to pay personal income tax on income from transfer of personal property 2006-03-09
Income from property transfer refers to the income obtained by individuals from transferring securities, equity, buildings, land use rights, machinery and equipment, vehicles and ships, and other properties. The taxable income is the balance after deducting the original value of the property and reasonable expenses from the income from one transfer of property (regardless of how many times it is paid, it should be consolidated into one transfer of property income), and a tax rate of 20 is applied to calculate and pay personal income tax.
The calculation formula for the tax payable on property transfer income is:
Personal income tax payable = taxable income × 20
Taxable income = per Amount of income from property transfer - original value of the property - reasonable expenses
To determine the original value of the property, there are the following situations:
First, securities, which are the purchase price and the purchase price Relevant fees paid in accordance with regulations.
The second is the building, which is the construction fee or purchase price and other related expenses.
The third is land use rights, the amount paid to obtain the land use rights, the cost of developing the land and other related expenses.
The fourth is machinery and equipment, vehicles and ships, including purchase price, transportation fees, installation fees and other related expenses.
The fifth is the original value of other property, which is determined by referring to the above four methods.
To determine the original value of the above-mentioned property, individuals must provide relevant legal vouchers; for those who fail to provide complete and accurate legal vouchers for the original value of the property and cannot correctly calculate the original value of the property, the tax department may calculate the original value of the property based on local actual conditions. The original value of the property shall be assessed or expropriated according to the circumstances. For example, when transferring real estate, if the taxpayer cannot accurately provide the original value of the property and relevant tax vouchers, and cannot determine the original value of the property, the tax authorities can comprehensively consider the location, construction time, local housing prices, area and other factors of the property. Personal income tax is levied on a certain percentage of the transfer income.
Reasonable expenses refer to the expenses paid by individuals in accordance with relevant regulations when selling property, such as business tax and its surcharges, intermediary service fees, asset appraisal fees, etc.
Does an individual need to pay personal income tax on accidental income such as winning a prize or lottery? 2006-03-09
Incidental income refers to an individual’s winning a prize, winning a prize, winning a lottery and other accidental income income. For incidental income, the taxable income is the amount of each income, and a tax rate of 20 is applicable.
The calculation formula is: personal income tax payable = taxable income × 20
For example: Ye participated in a prize-winning quiz organized by a TV station and won a prize, and received a machine worth 8,000 yuan. For computers, the personal income tax payable is:
The amount of personal income tax payable = 8000×20=1600 yuan
How to pay personal income tax on the production and business income of individual industrial and commercial households 2006- 03-09
Income from production and business operations of individual industrial and commercial households refers to:
(1) Individual industrial and commercial households engaged in industry, handicrafts, construction, transportation, commerce, and catering industries , service industry, repair industry and other industries, income from production and operation;
(2) Income obtained by individuals who have obtained licenses with approval from relevant government departments and engaged in running schools, medical treatment, consulting and other paid service activities ;
(3) Income obtained by other individuals from individual industrial and commercial production and operations;
(4) Various production- and operation-related necessities obtained by the above-mentioned individual industrial and commercial households and individuals taxable income.
The taxable income from production and business operations of individual industrial and commercial households = the total income in each tax year - costs, expenses and losses
Among them, the total income refers to the total income of individual industrial and commercial households. Various incomes derived from production and operations and activities related to production and operations, including commodity (product) sales income, operating income, labor service income, project price income, property rental or transfer income, interest income, other business income and non-operating income income etc. All income should be determined based on the accrual basis.
Costs and expenses refer to the direct expenses incurred by individual industrial and commercial households engaged in production and operation, as well as the indirect expenses that are included in the cost, as well as sales expenses, management expenses, and financial expenses.
Loss refers to various non-operating expenses incurred by individual industrial and commercial households in the process of production and operation.
Individual industrial and commercial households pay personal income tax on their production and business income calculated on an annual basis, and an excess progressive tax rate of 5 to 35 applies. The tax rate table is as follows:
Levels
Annual taxable income
Tax rate ()
Quick calculation deduction (yuan)
1
The amount not exceeding 5,000 yuan 5 0
2
The amount exceeding 5,000 yuan to 10,000 yuan 10 250
3
The portion exceeding 10,000 yuan to 30,000 yuan 20 1250
4
The portion exceeding 30,000 yuan to 50,000 yuan 30 4250
5
The portion exceeding 50,000 yuan 35 6750
The calculation formula for the tax payable on production and business income of individual industrial and commercial households is:
Payable to individuals Income tax amount = taxable income × applicable tax rate - quick calculation deduction
The above tax calculation method is applicable to individual industrial and commercial households that collect taxes through audit, but does not apply to individual industrial and commercial households that collect taxes through verification.
How should actors and actresses pay personal income tax when receiving remuneration 2006-03-09
Performers refer to those who participate in performances (including stage performances, audio recordings, video recordings, film and television shooting, etc.) and individuals who receive remuneration.
The remuneration received by actors and actresses for participating in performances organized by the unit where they work is wages and salaries, and personal income tax is paid on a monthly basis.
The remuneration received by actors and actresses for participating in performances organized by non-employment units is labor remuneration income, and personal income tax is payable on a per-time basis.
The management fees and income sharing paid to the unit and the cultural administration department in accordance with regulations after the performers receive remuneration will be deducted when calculating taxable income after confirmation by the competent tax authorities.
If actors and actresses receive remuneration as tax-exclusive income (referring to after-tax income), there are two situations:
(1) As wages and salaries, the calculation formula is: :
Taxable income = (tax-excluding income - expense deduction standard - quick calculation deduction) ÷ (1 - tax rate)
Personal income tax payable = taxable income ×Applicable tax rate - quick calculation deduction
(2) For income received as labor remuneration, the calculation formula is:
If the tax-excluding income is less than 3,360 yuan,
Taxable income = (tax-excluding income - 800) ÷ (1-tax rate)
If the tax-excluding income is higher than 3,360 yuan,
taxable income Amount = [(tax-excluding income - quick calculation deduction) × (1-20)] ÷ [1-tax rate × (1-20)]
Personal income tax payable = taxable income ×Applicable tax rate - quick calculation deduction
Units or individuals that pay remuneration to actors and actresses should withhold and remit the individual income tax of actors and actresses in accordance with the provisions of tax laws.
How should individuals pay personal income tax on income obtained from contracting and leasing operations of enterprises and institutions? 2006-03-09
Income from contracting and leasing operations of enterprises and institutions by individuals , refers to the income obtained by individuals from contracted operations, leasing operations, subcontracting, and subletting, including income from wages and salaries obtained by individuals on a monthly or per-time basis.
Individuals pay personal income tax on the income obtained from contracting and leasing operations of enterprises and institutions, under the following circumstances:
(1) After an enterprise implements individual contracting and leasing operations, If the contractor or lessee only pays a certain fee to the contracting party or lessor in accordance with the provisions of the contract (agreement), and the business results of the enterprise belong to it, the income obtained by the contractor or lessee shall be calculated based on the income from contracted operations or leased operations of enterprises and institutions. Pay personal income tax.
Taxable income = income from contracting and leasing operations in the tax year - necessary expenses
The necessary expenses are 1,600 yuan per month.
Income from contracting operations and leasing operations is subject to a five-level excess progressive tax rate ranging from 5 to 35 (see the table below).
Table of applicable tax rates for income from contracted operations and leasing operations of enterprises and institutions
Levels
Annual taxable income
Tax rate ()
Quick calculation deduction (yuan)
1
5 0 not exceeding 5,000 yuan
2
The portion exceeding 5,000 yuan to 10,000 yuan 10 250
3
The portion exceeding 10,000 yuan to 30,000 yuan 20 1250
4
The portion exceeding 30,000 yuan to 50,000 yuan 30 4250
5
The portion exceeding 50,000 yuan 35 6750
Income from contracting operations and leasing operations is taxable The calculation formula of the amount is:
The amount of personal income tax payable = taxable income × applicable tax rate - quick calculation deduction
(2) After the enterprise implements individual contract operation or lease operation, If the contractor or lessee does not have ownership of the business results of the enterprise, but only obtains certain income in accordance with the provisions of the contract (agreement), the income shall be calculated and paid personal income tax based on wages and salaries, and a nine-level progressive tax rate ranging from 5 to 45 shall apply.
In addition, if the enterprise implements individual contracting or leasing operations and changes its industrial and commercial registration to an individual industrial and commercial household, the contractor shall calculate and pay personal income tax based on the production and operating income of the individual industrial and commercial household. After an enterprise implements contracting or leasing operations, if it cannot provide complete and accurate tax information and cannot correctly calculate its taxable income, the tax department shall determine its taxable income and tax payment method.
How should investors in sole proprietorships and partnerships that implement accounting levy pay personal income tax 2006-03-09
Investors in sole proprietorships and each partner in a partnership Everyone should calculate and pay personal income tax based on the production and business income of individual industrial and commercial households, applying an excess progressive tax rate of 5 to 35%.
The calculation formula is: personal income tax payable = taxable income × applicable tax rate - quick calculation deduction
(1) Investors in sole proprietorships use all production and operation income as The personal income tax payable is calculated based on the applicable tax rate on the taxable income.
(2) Investors in a partnership determine the taxable income of each investor based on the total production and operation income of the partnership and the distribution ratio stipulated in the partnership agreement (if there is no agreed distribution ratio, the total taxable income shall be The amount of income and the number of partners are averaged to calculate the taxable income of each investor), and the amount of taxable income borne by each investor is calculated accordingly. Then calculate and pay personal income tax based on the production and operating income of individual industrial and commercial households.
How should sole proprietorships and partnerships that implement the approved collection method pay personal income tax 2006-03-09
How do sole proprietorships and partnerships that implement the approved collection method pay personal income tax? , there are the following situations:
(1) Fixed-amount collection
Sole proprietorships and partnerships shall pay the personal income tax payable on time according to the amount of personal income tax assessed by the tax department in accordance with the law.
(2) Assessment of taxable income rate collection
The calculation formula for the amount of personal income tax payable is:
The amount of personal income tax payable = the amount of taxable income ×Applicable tax rate
Taxable income = Total income × Taxable income rate
Or
Taxable income = Costs and expenses ÷ (1- Taxable income rate) × taxable income rate
The taxable income rate shall be implemented according to the standards specified in the following table:
Taxable income rate table
Industry
Taxable income rate ()
Industry, transportation, commerce
5-20
Construction, real estate development
7-20
Food service industry
7-25
Entertainment industry
20-40
Other industries
10-30
If an enterprise operates in multiple industries, regardless of whether its operating items are accounted for separately, its applicable Taxable income rate.
How should an individual invest in two or more sole proprietorships or partnerships pay personal income tax 2006-03-09
An individual investing in two or more sole proprietorships or partnerships , individual investors should prepay individual income tax to the taxation department in the place where the enterprise actually operates and manages, and handle the final settlement after the end of the year. There are two main situations:
(1) If the enterprises established by the investors are all sole proprietorships, annual tax returns must be filed with the taxation department in the place where each enterprise is actually operated and managed, and all individuals invested in it shall file annual tax returns. The applicable tax rate is determined for the operating income of a sole proprietorship, and the tax payable is calculated based on the actual production and operating income of the enterprise, and the final settlement is handled.
The calculation formula is: personal income tax payable = taxable income × applicable tax rate - quick calculation deduction
Taxable income = total taxable income of each sole proprietorship
The amount of tax payable by investors of this enterprise = the amount of personal income tax payable × the taxable income of this enterprise ÷ the total amount of taxable income of each sole proprietorship
The amount of personal income tax payable by investors of this company = the amount of personal income tax payable by investors of this company - the amount of personal income tax paid in advance by investors of this company
(2) There is a partnership in the enterprise established by the investor For enterprises, the taxable income that the investor should distribute in the partnership is combined with the taxable income from the investment in the sole proprietorship to determine the amount of personal income tax payable. Investors should declare taxes to the tax department of their place of habitual residence and handle the final settlement; if their usual place of residence is inconsistent with the place of operation and management of the enterprise they established, they should select the place of operation and management of a partnership they participated in the establishment of for settlement and settlement. It must be paid and cannot be changed within 5 years.