A. What is the individual income tax rate for labor compensation
1. Labor compensation Calculated per time, below 800 tax-free, 800-4000 Deducted 800 and then 20% calculated after 4000 Deducted 20% after 4000 and then according to the 20% tax rate;
2. Each time the income is more than 4,000 yuan: Taxable amount = each income amount * (1-20%) * 20%;
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3, each income taxable income more than 20,000 yuan: Taxable amount = each income amount * (1-20) * the applicable tax rate - the number of quick deductions; more than 20,000-50,000 part of the tax rate of 30% and quick Deduction 2,000 For the part exceeding 50,000 yuan, the tax rate is 40%, and the quick deduction is 7,000;
4. "If the income from remuneration for labor is abnormally high at one time, a markup levy may be applied, and the specific measures shall be prescribed by the State Council. According to the "Regulations for the Implementation of the Individual Income Tax Law", "labor remuneration income a flash income abnormally high" means that an individual obtains labor remuneration at one time, and its taxable income exceeds 20,000 yuan. The portion of taxable income exceeding 20,000-50,000 yuan shall be calculated in accordance with the provisions of the tax law and then levied 50% more according to the taxable amount; the portion exceeding 50,000 yuan shall be levied 10% more. Therefore, in practice, a three-tier over-progressive tax rate of 20%, 30%40 is applied.
Two, what is included in the income from labor compensation
Labor compensation includes bonuses, allowances and subsidies, hourly wages, piecework wages, overtime and overtime wages, and wages paid under special circumstances.
These incomes, if received from their work units in the form of wages and salaries, are income from wages and salaries and are not income from labor remuneration.
Wages are the remuneration in the form of wages paid by the employer to the worker in accordance with the provisions of the labor contract. Wages should be paid in legal tender. Payment in kind and securities shall not be made in lieu of money.
Individuals independently engaged in a variety of non-employment of all kinds of labor income. It is subject to a proportional tax rate of 20%.
Remuneration for labor services refers to the income obtained by an individual independently performing labor services (i.e., the individual has a direct labor relationship with the unit being served), and the individual providing the labor services does not have a stable and continuous labor-management relationship with the unit being served, nor does he have any labor-contractual relationship, and his income is not in the form of wages and salaries.
Article 6 of the Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China
Article 6: Scope of each individual's income as stipulated in the Individual Income Tax Law:
(1) Income from wages and salaries refers to the wages, salaries, bonuses, end-of-year raises, labor bonuses, allowances, subsidies, and other incomes related to the individual's position or employment, which he/she receives for the purpose of holding an office or employment.
(2) Income from remuneration for labor services refers to the income derived by an individual from performing labor services, including those derived from designing, decorating, installing, drafting, assaying, testing, medical, legal, accounting, consulting, lecturing, translating, reviewing, painting, calligraphy, sculpting, film and television, sound recording, video recording, performing, acting, advertisement, exhibition, technical services, referral services, brokering services, agency services, as well as other labor services. income.
(3) Income from remuneration for manuscripts refers to the income obtained by an individual from the publication of his or her work in the form of books, newspapers and magazines.
(d) Royalty income, refers to the income obtained by an individual by providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income obtained by providing the right to use copyrights is not included in the income from manuscripts.
(E) business income, refers to:
1. the income derived from production and business activities of individual industrial and commercial households, and the income derived from production and business activities of sole proprietorship enterprises registered in the territory of investors and individual partners of partnerships; 2. the income derived from the running of schools, medical treatment, counseling, and other remunerated service activities of individuals according to law; 3. the income derived from contracting, contracting, and contracting of enterprises, institutions, and other remunerated service activities; 3. the income derived from the use of copyrights by individuals; excluding the income derived from manuscripts. Income derived from contracting, leasing, subcontracting and subletting of enterprises and institutions; 4. Income derived from other production and business activities.(6) interest, dividends, bonuses, refers to the individual ownership of debt, equity and other interest, dividends, bonuses obtained.
(7) Income from property leasing refers to the income obtained by an individual from the leasing of real estate, machinery and equipment, vehicles and vessels, as well as other property.
(viii) Income from transfer of property refers to the income derived from the transfer of securities, equity shares, property shares in partnerships, real estate, machinery and equipment, vehicles and vessels, and other property.
(ix) incidental income, refers to an individual to win a prize, winning a prize, winning the lottery and other incidental income. Individuals obtain income, it is difficult to define the taxable income items, the State Council tax authorities to determine.