Personal Income Tax Calculation Method 2018
One, the personal income tax expense deduction standard was originally 3500, thirteen National People's Congress Standing Committee of the fifth meeting of the 27th again to consider the draft amendment to the personal income tax law, the draft maintains the first trial "comprehensive income (including wages, salaries, income from services, income from manuscripts, royalties) deduction standard from 3500 yuan to 5000 yuan" provisions, while expanding the 3%, 10%, and the number of levels remain unchanged. Royalty income) deductions from the standard from 3500 yuan to 5000 yuan", while the individual income tax rates and brackets remain unchanged, expanding the 3%, 10%, 20% three low tax rate brackets.
Two, new special additional deductions have been added, including: children's education expenses, continuing education expenses, medical expenses for major illnesses, housing loan interest and housing rent, and expenditures for supporting the elderly (deducted after 2019/01/01). The calculation method using the super progressive tax rate is as follows:
1. Tax payment = full-month taxable income * tax rate - quick deduction
2. Full-month taxable income = (payable salary - five insurance and one gold) - 5000
3. Actual salary = payable salary - five insurance and one gold - 5000
3. Payment of wages - five insurance and one gold - payment of taxes
①, consumption tax
I. Cigarettes
1. Category A cigarettes: 56%. Including imported cigarettes; white packet cigarettes; handmade cigarettes refers to each large box (50,000 sticks) sales price of 780 yuan (including 780 yuan) or more.
2. Category B cigarettes: 36%. Cigarettes. The sales price of cigarettes of different packaging specifications are discounted per large box The sales price of cigarettes of different packaging specifications are discounted per large box (50,000 cigarettes). Refers to cigarettes with a sales price of $780 or less per large carton (50,000 sticks). Category A cigarettes from January 1, 1994 onwards temporarily reduced by 40% of the tax rate of consumption tax.
3. Cigars: 36%. Including cigar cigarettes of various sizes and models.
4. Tobacco, 30%. Including unrolled bulk cigarettes produced by processing tobacco leaves as raw materials.
2. Wine and alcohol 25%
1. Grain white wine
2. Potato white wine 20% White wine made from sugar beets is taxed as potato white wine.
3. Yellow wine 240 yuan/ton Including various raw materials brewed yellow wine and liquor over 12 degrees (including 12 degrees) of the soil sweet wine.
4. Beer 220 yuan / ton, including packaged and bulk beer. Alcohol-free beer is taxed as beer.
5. Other wines 10% including bran liquor, other raw materials, liquor, sweet wine, copy wine, fruit and wood wine, sparkling wine, medicinal wine. White wine made from tares is taxed as bran wine.
6. 5% alcohol, including distillation and synthetic methods of production of various industrial alcohol, pharmaceutical alcohol, alcohol.
3. Cosmetics 30% including complete sets of cosmetics
4. Skin care and hair care products 8%
5. Precious jewelry and jewelry and jade
1. Gold and silver jewelry 5% Limited to gold, silver and gold-based and silver-based alloy jewelry, and gold and silver and gold-based and silver-based alloy inlaid jewelry. Consumption tax is levied at the retail level.
2. 10% for non-gold and silver jewelry, including all kinds of jewelry and all kinds of jewelry and jade that have been extracted, polished and processed. Consumption tax is levied at the production and sales levels.
6, firecrackers, fireworks 15% Including a variety of firecrackers, fireworks. Sporting paper, firecrackers, firecracker medicine fuse, not according to this tax item.
②, value-added tax
a, the sale or import of goods in addition to the enumerated VAT rate, the first item states: "taxpayers selling or importing goods, in addition to the provisions of this article (b), (c), the rate of 17%."
Two, processing, repair and repair labor VAT rate, the fourth item provides: "taxpayers to provide processing, repair and repair labor, the tax rate is 17%.
Three, agricultural products 13% including plants and animals.
Four, grain, edible vegetable oil 13% Grain includes paddy; rice; soybeans; wheat; miscellaneous grains; fresh yams, dried yams, yam flour; processed flour (except various fancy flour). Starch does not fall within the scope of agricultural products and is subject to VAT at 17%. Edible vegetable oil includes edible oils and fats processed and extracted from plants and mixed oils produced from them.
V. Other Goods 13% Including tap water, heating, cooling, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residential use books, newspapers, magazines feed, fertilizers, pesticides, agricultural machinery, agricultural films other goods prescribed by the State Council.
Sixth, export sales of goods 0 crude oil, diesel fuel, foreign aid export goods, natural cowhide, musk, copper and copper-based alloys, platinum, sugar, newsprint and other state regulations are not refundable.
③, business tax
A business tax according to the industry, the different categories of different proportional tax rate, specified as follows:
(a) transportation, construction, post and telecommunications, culture and sports, the tax rate of 3%.
(2) Service industry, sale of real estate, transfer of intangible assets, the tax rate is 5%.
(c) The tax rate for the finance and insurance industry is 5%.
(iv) The entertainment industry carries out a range tax rate of 5%-20%, and the specific tax rate to be tried out shall be decided by the people's governments of the provinces, autonomous regions and municipalities directly under the central government in accordance with the local situation in the range category stipulated in the tax law.
4. Slaughter Tax
1. According to the regulations, the tax rate of slaughter tax is divided into two kinds: fixed tax rate and proportional tax rate. In most regions, the slaughter tax applies a fixed rate, which is levied in accordance with the number of heads of taxable livestock slaughtered, and the specific tax amount is stipulated by the provincial people's governments themselves.
2. Generally speaking, the tax on each pig ranges from a few yuan to a dozen yuan, the tax on each sheep ranges from one yuan to several yuan, and the tax on large livestock such as cattle ranges from a few yuan to a dozen yuan per head. There are also regions where the slaughter tax is levied on a proportional basis, according to the prescribed proportional tax rate and the actual weight of the livestock after slaughter.
5, urban maintenance and construction tax according to the location of the taxpayer to implement different tax rates:
1. urban areas of the applicable tax rate of 7%.
2. The applicable tax rate for county cities and organized towns is 5%.
3. The applicable tax rate for other areas is 1%.
7. Education surcharge
The tax basis for education surcharge is the actual amount of VAT, consumption tax and business tax paid by the taxpayer. The surcharge rate is 3%.
8, land use fee standards
Land use fee according to the geographic environment and conditions, land use to determine the use of land into five categories of ten levels, the charges are calculated on the basis of square meters, the highest per square meter of RMB 170 yuan, the lowest per square meter of 0.5 yuan.
9, land value-added tax
Land value-added tax is a four-tier ultra-progressive tax rate, i.e., the tax rate that calculates the taxable amount in an ultra-progressive manner, using the relative rate of the amount of taxable objects as the basis for progression. Several factors need to be determined for the adoption of super progressive tax rate:
1. The relative rate of the amount of taxable object, the ratio of the value-added amount of the land value-added tax to the amount of the deducted items is the relative rate.
2. The relative rate of the tax object is divided into several levels from low to high. Land value-added tax is divided into four levels from low to high according to the ratio of value-added amount to the amount of deducted items, i.e.: the portion of value-added amount not exceeding 50% of the amount of deducted items; the portion of value-added amount exceeding 50% of the amount of deducted items but not exceeding 100%; the portion of value-added amount exceeding 100% of the amount of deducted items but not exceeding 200%; and the portion of value-added amount exceeding 200% of the amount of deducted items.
3. Different tax rates are provided for each level. The land value-added tax rate is 30%, 40%, 50% and 60%.
The land value-added tax has a four-tier over-rate progressive tax rate:
1. According to the land value-added tax rate table, the part of the value-added amount that exceeds 50% of the amount of the deducted items is taxed at a rate of 30%.
2. For the portion of the value-added amount exceeding 50% of the amount of the deducted items and not exceeding 100% of the amount of the deducted items, the land[3] VAT rate is 40%.
3. If the value-added amount exceeds 100% of the amount of the deduction item and does not exceed 200% of the amount of the deduction item, the land VAT rate is 50%.
4. According to the land value-added tax rate table, the tax rate is 60% for the part where the value-added amount exceeds 200% of the amount of deduction items.
, Deed TaxThe deed tax rate is 3%-5%. The applicable tax rate of the deed tax, by the people's governments of the provinces, autonomous regions and municipalities directly under the Central Government in the range specified in the preceding paragraph in accordance with the actual situation in the region, and reported to the Ministry of Finance and the State Administration of Taxation for the record.
, Cultural Utilities Construction FeeThe rate of Cultural Utilities Construction Fee is 3%.
, cultivated land occupation tax(a) county-based (the same hereinafter), per capita cultivated land in the area of less than 1 acre (including 1 acre), per square meter of 2 yuan to 10 yuan;
(b) per capita cultivated land in the area of 1 acre to 2 acres (including 2 acres), per square meter of 1.6 yuan to 8 yuan;
(c) per capita cultivated land in the area of 2 acres to 3 mu (including 3 mu), per square meter of 1.3 yuan to 8 yuan. areas, from 1.3 yuan to 6.5 yuan per square meter;
(iv) in areas where the per capita cultivated land is more than 3 mu, from 1 yuan to 5 yuan per square meter.
Rural residents occupying arable land for the construction of new dwellings shall be subject to a 50% reduction in the tax according to the above provisions.
Expanded Information
Tax Exemption Rate
1, the tax exemption rate is also known as "tax rate of zero". Refers to a tax object and a specific link in the tax object, the tax rate of zero. Theoretically, zero tax rate and tax exemption is different. Tax exemption refers to a certain tax object and a certain taxpayer, exempt itself from the burden of the taxable amount, while the purchased goods or services are still taxed.
2, the tax rate of zero not only taxpayers in this section of the tax object does not pay taxes, and the previous sections of the transfer over the tax must be refunded in order to realize the tax rate of zero. However, in practice, the meaning of the tax rate of zero in different taxes on the use, not strict. For example, income tax is often taxable income tax-free amount of part of the tax rate of zero, of course, income tax is not a transfer of tax.
3, and then the fixed asset investment direction adjustment tax, the provisions of the tax rate of zero investment projects only refers to the exemption of the investment project itself taxable amount, the purchase of a variety of goods and services, in fact, are tax-containing, and does not refund the amount of VAT it has paid.
4. The exemption of VAT only exempts the taxpayer from paying tax on the value-added amount in this segment, and the goods and services purchased by the taxpayer still contain tax. The zero-rating of export products is aimed at incentivizing exports and enabling our products to compete in the international market at prices that are completely free of tax.
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