How to deduct taxes for a person who pays labor fees twice in a month

1. Withholding and prepayment: the income from remuneration for labor services, author's remuneration and royalties shall be the balance of the income after deducting expenses; Among them, the amount of income from author's remuneration is reduced by 70%.

2. Deduction of expenses: When withholding and withholding taxes, if the income from remuneration for labor services, author's remuneration and royalties does not exceed 4,000 yuan each time, the deduction of expenses shall be calculated at 800 yuan, and the deduction of expenses shall be calculated at 20% of the income if the income is more than 4,000 yuan each time.

3. Taxable income: income from remuneration for labor services, income from author's remuneration and income from royalties, the amount of each income is the amount of taxable income withheld and withheld, and the amount of withholding and withholding tax is calculated. The withholding rate of individual income tax shall apply to the income of remuneration for labor services, and the withholding rate of 20% shall apply to the income from author's remuneration and royalties.

4. Final settlement: The balance of income from remuneration for labor services, author's remuneration and royalties after deducting 20% of the expenses is the amount of income. The amount of income derived from author's remuneration is reduced by 70%.

The income from remuneration for labor services shall be regarded as one time for each acquisition, and if it is a one-time income, the income shall be obtained once for one time; If it is a continuous income of the same project, the income obtained within one month shall be regarded as one time.

The Individual Income Tax Law of the People's Republic of China stipulates that "if the income from remuneration for labor services, author's remuneration, royalties, and property leasing does not exceed 4,000 yuan each time, 800 yuan shall be deducted from expenses; If it is more than 4,000 yuan, 20 percent of the expenses shall be deducted, and the balance shall be the taxable income." No tax is paid below 800 yuan, and the calculation method is as follows:

Tax payable = Labor income * (1-20%) * Applicable tax rate - Quick deduction.

Calculation basis:

1. If it is less than 4,000 yuan, the fee will be deducted 800 yuan

Taxable income = income - 800 yuan.

2. If the income exceeds 4,000 yuan, 20% of the expenses will be deducted

Taxable income = income * (1-20%)

3. If the income exceeds 20,000 yuan, it will be levied with a markup: 50% for 20,000 yuan to 50,000 yuan, and 10% for more than 50,000 yuan.

4. The tax payable can be calculated by a quick calculation formula:

Tax payable = taxable income * applicable tax rate - quick deduction.

According to the national standard, the excess of an individual's monthly income is subject to individual income tax.

Individual income tax on labor expenses.

Calculated on a per-time basis. The threshold of income tax on labor remuneration for individuals is 800 yuan, and the tax amount is calculated as follows:

First, if the income is less than 4,000 yuan each time, the tax payable = the taxable income.

Applicable tax rate = (amount of income per transaction - 800) * 20%.

Second, if the income is more than 4,000 each time, the amount of tax payable = taxable income * applicable tax rate = amount of income each time * (1-20%) * 20%.

Third, if the taxable income of each income exceeds 20,000 yuan, the tax payable = taxable income * applicable tax rate - quick deduction.

Amount of income per transaction* (1-20%)* applicable tax rate - quick deduction.

Hope it helps.

First, the front. If the income does not exceed 4,000 yuan each time, 800 yuan will be deducted from the expenses, and if the income is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be the taxable income. No tax is paid below 800 yuan, and the calculation method is as follows:

Tax payable = Labor income * (1-20%) * Applicable tax rate - Quick deduction.

2. Analysis. Labor remuneration refers to the income obtained from one-time and temporary labor. The scope of labor activities usually includes daily life services, urban public services, culture, art, education, health, health care, tourism, etc.

This kind of activity is not in the form of physical objects, but in the form of services to provide a certain use value for others. While service activities can meet the specific needs of consumers, their basic characteristics are unproductive.

3. What is the standard of labor tax payment?

The calculation of individual income tax on the income from tax-included labor remuneration obtained by individuals from providing labor services, and the confirmation of taxable income. If the income from tax-included labor remuneration does not exceed 4,000 yuan, the taxable income is equal to the tax-included labor remuneration income minus 800 yuan, and the tax-included labor remuneration income exceeds 4,000 yuan. Calculation of Individual Income Tax Payable The individual income tax payable is equal to the taxable income multiplied by the applicable tax rate minus the quick deduction.

Personally, I feel that it is impossible for the second payment of labor remuneration to be not enough to deduct taxes.

The regulations for the implementation of the individual income tax law clearly stipulate that if the income from labor remuneration is a one-time income, the income shall be obtained once; If it is a continuous income of the same project, the income obtained within one month shall be regarded as one time.

Therefore, if the two labor remunerations do not belong to the same month, then the tax deduction shall be made separately according to the provisions of the labor remuneration calendar each month, and no cumulative tax deduction is required.

If the two remunerations belong to the same month, then the tax should be deducted together, and the deduction fee is 800 yuan or 20%. If 800 yuan is issued for the first time, the fee of 800 yuan will be deducted, and the banquet tax will not be deducted; The second time 800 yuan was issued, and the two times the argument was 1600 yuan, and the tax deduction (1600-800) 20%=800 20%=160 yuan.

So, in either case, it is unlikely that the issuance fee will not be enough to deduct the tax.

The tax calculation method or tax amount is wrong.

The Announcement on Several Issues Concerning the Convergence of Collection and Administration of the New Income Tax Law on Individuals Carrying Persons clarifies the calculation formula of the cumulative withholding method: the amount of withholding and withholding tax payable in the current period = (cumulative withholding and withholding taxable income withholding rate - quick deduction) - cumulative tax reduction and exemption - cumulative withholding and withholding tax. Cumulative withholding and prepayment of taxable income = cumulative income - cumulative tax-exempt income - cumulative deduction of expenses - cumulative special deduction - cumulative special additional deduction - cumulative other deductions determined in accordance with law.

Among them: the cumulative deduction of expenses shall be calculated according to the monthly multiplication of 5,000 yuan by the number of months of employment of the taxpayer in the unit as of the current month. The withholding rate and quick deduction of the withholding tax on salary income are correspondingly clear.

There is simply no possibility that the issuance fee is not enough to deduct the tax.

If the skill and capital issued are not enough to deduct individual income tax, it is the wrong tax calculation method or the amount of leniency paid by the taxpayer.

The amount of individual income tax paid cannot be higher than the taxable income before the first month.

Legal analysis: 1. Withholding and prepayment: the income from labor remuneration, author's remuneration and royalties shall be the balance of the income after deducting expenses; Among them, the amount of income from author's remuneration is reduced by 70%.

2. Deduction of expenses: When withholding and withholding taxes, if the income from remuneration for labor services, author's remuneration and royalties does not exceed 4,000 yuan each time, the deduction of expenses shall be calculated at 800 yuan, and the deduction of expenses shall be calculated at 20% of the income if the income is more than 4,000 yuan each time.

Legal basis: Individual Income Tax Law of the People's Republic of China

Article 13 If a taxpayer obtains taxable income and does not have a withholding agent, it shall submit a tax return to the tax authorities within 15 days of the next month after obtaining the income and pay the tax. If a taxpayer obtains taxable income and the withholding agent fails to withhold the tax, the taxpayer shall pay the tax before June 30 of the year following the year in which the income is obtained; If the tax authorities notify the taxpayer to pay the tax within the time limit, the taxpayer shall pay the tax within the time limit. If an individual resident obtains income from outside China, he or she shall file a tax declaration within March 1 to June 30 of the year following the year in which the income is obtained.

If a non-resident individual obtains income from wages and salaries from two or more sources within the territory of China, he or she shall file a tax declaration within 15 days of the month following the month in which the income is obtained. If a taxpayer cancels his/her household registration in China due to emigrating abroad, he/she shall go through the tax liquidation before cancelling his/her household registration in China.

Article 14 The withholding agent shall pay the tax withheld or withheld on a monthly basis or each time into the State Treasury within 15 days of the following month, and submit the individual income tax return for withholding to the tax authorities. If a taxpayer handles the tax refund for the tax settlement or the withholding agent handles the tax refund for the taxpayer, the tax authorities shall handle the tax refund in accordance with the relevant provisions of the State Treasury Administration after examination and approval.

Legal Analysis: The intermediary fee belongs to the income from labor remuneration in individual income tax. The taxable income of remuneration for labor services is:

If the income from labor remuneration is less than 4,000 yuan each time, the income shall be subtracted from the expenses of 800 yuan; If the income from labor remuneration exceeds 4,000 yuan each time, 20% of the income shall be subtracted from the income. Income from remuneration for labor services is subject to a tax rate of 20%. The formula for calculating the tax payable on remuneration for labor services is as follows:

20% of the taxable income of individual income tax payable for labor remuneration (taxable income of more than 20,000 yuan) of one-time income (taxable income of more than 20,000 yuan), the additional levy method shall be implemented, specifically: the part of the income from labor remuneration that is obtained at one time, and the balance after deducting expenses (i.e., taxable income) exceeding 20,000 yuan to 50,000 yuan shall be taxed in accordance with the provisions of the tax law; For the part exceeding 50,000 yuan, an additional 10% will be levied.

Legal basis: Article 16 of the Labor Law of the People's Republic of China Article 16 The remuneration paid by the employer and the employee after signing the labor contract, and the remuneration for labor services is the remuneration obtained by signing the contract in accordance with the relevant provisions of the Contract Law, such as the contract contract, the technical contract, and the contract between the employer and the employee.

The income obtained within one month shall be prepaid as a one-time declaration.

Article 11 Where the income from remuneration for labor services, author's remuneration and royalties is a one-time income, the income shall be taken as a one-time income; If it is a continuous income of the same project, the income obtained within one month shall be regarded as one time.

FYI!