1, personal tax expense deduction standard 5000 yuan per month.
2, social insurance premiums 3, in accordance with the content of Article 25 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China*** and the State of China, the basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums paid by individuals are deducted from the taxable income of the taxpayer.
3. Housing provident fund.
4, annuity,
Taxable income shall not be deducted from:
1, dividends, bonuses and other equity investment income payments to investors;
2, enterprise income tax payments;
3, late tax payments;
4, fines, penalties and losses of confiscated property (bank penalties and interest rates, contractual liquidated damages and compensation are allowed to be deducted);
5. Donation expenditures exceeding the prescribed standards (no deduction is allowed for the current year);
6. Sponsorship expenditures, and various expenditures of non-advertising nature not related to the production and business activities;
7. Expenditures on unapproved reserve funds;
8. Management fees paid between enterprises, rents paid between business establishments within an enterprise and royalties, and interest paid between business organizations within a non-banking enterprise (reasonable rent paid for leasing equipment between affiliated enterprises is deductible);
9. Other expenses not related to the acquisition of income (e.g., personal income tax borne by the enterprise for executives, etc.).
Legal basis:
The Individual Income Tax Law of the People's Republic of China
Article 9 Individual income tax shall be paid by the income earner as the taxpayer, and by the unit or individual that pays the income as the withholding agent. If a taxpayer has a Chinese citizenship number, the Chinese citizenship number shall be the taxpayer's identification number; if a taxpayer does not have a Chinese citizenship number, the tax authorities shall give him or her a taxpayer's identification number. When the withholding agent withholds taxes, the taxpayer shall provide the taxpayer identification number to the withholding agent.
Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China
Article 25 Circumstances under which the acquisition of comprehensive income is subject to remittance include:
(1) the acquisition of comprehensive income from more than two places, and the balance of the amount of the annual income of the comprehensive income minus the special deductions exceeds 60,000 yuan;
(2) the acquisition of income from remuneration for labor services, income from manuscripts and fees, royalty income, and the balance of the annual income from comprehensive income less special deductions exceeds 60,000 yuan;
(c) the amount of prepaid tax in the tax year is lower than the tax payable;
(d) the taxpayer applies for a tax refund.
Taxpayers applying for tax refund should provide their bank accounts opened in China and handle tax refund locally at the place of remittance.
The specific methods of remittance shall be formulated by the competent tax authorities of the State Council.