Personal income tax Why minus 2000

This is a question of the threshold and the amount exempted, the threshold: the full amount is levied after the specified amount is reached; Exemption: i.e. the portion that is not taxable.

China's individual income tax is over-progressive, before September 1, 2011, 2000 is exempt from taxation, only for the part of more than 2000 for excess progressive taxation, from September 1, 2011, the exemption has been adjusted to 3500 yuan, that is, 3500 will be reduced when calculating income tax in the future

Individual income tax from September 1, 2011, the deduction standard from 2000 yuan to 3500 yuan, the 2000 yuan and 3500 yuan are for personal salary income, only personal salary income is deducted according to this standard, for China's implementation of the individual as a unit for declaration, 2000 yuan (3500 yuan) is to our living expenses.

It will be levied in full after the specified amount is reached; Exemption. China's individual income tax implements excess progressiveness: that is, the part that is not taxed, the exemption amount has been adjusted to 3500 yuan, which is the threshold and the exemption amount, 2000 is the part exempted from taxation, from September 1, 2011, before September 1, 2011, only the excess progressive taxation of the part exceeding 2000, the tax threshold.

This is the new payable individual income tax amount = taxable income applicable tax rate - quick deduction standard 3500 yuan month (officially implemented from September 1, 2011) (applicable to wage and salary income) full month taxable income tax rate quick deduction (yuan).

The tax payable for the whole month shall not exceed 1500 yuan 3% 0

The monthly tax payable exceeds 1,500 yuan to 4,500 yuan 10% 105 the monthly tax payable exceeds 4,500 yuan to 9,000 yuan 20% 555 the monthly tax payable exceeds 9,000 yuan to 35,000 yuan 25% 1005 the monthly tax payable exceeds 35,000 yuan to 55,000 yuan 30% 2755 the monthly tax payable exceeds 55,000 yuan to 80,000 yuan 35% 5505 the monthly tax payable exceeds 80,000 yuan 45% 13,505

After individual income tax deduction: to pay (12-60,000) 20%-16,920 = 28,680 yuan per year, you can get an extra 9,600 yuan per year. But the result is more than 2,000 years of tax, the whole person at noon is emo, see that everyone is declaring tax refunds, I think that the amount paid each month is quite reasonable, and it is estimated that it will not be refunded, and it is expected to be 0 in the case of starting to declare, and the result is to make up nearly 2400 when I check it, and I changed a calculation method to actually.

1. When the declaration of individual income tax needs to be paid, it must be paid in time; If the annual income is less than 120,000 yuan, the tax payment is less than 400 yuan, and you can also apply for exemption. 1. When the declaration of individual income tax needs to be paid, it must be paid in time; If the annual income is less than 120,000 yuan, and the tax is less than 400 yuan, you can also apply for exemption from regular payment. Make up the monthly expense deduction of 5,000 yuan, which should be deducted one, and there are more than one deductions.

Only one deduction can be made at the time of final settlement, so you need to pay tax.

2. If there is other income other than wages and salaries, such as remuneration for labor services, author's remuneration and royalties, the tax payable refers to the difference between the withholding tax amount of individual income tax and the actual withholding tax amount of the previous year, and the actual withholding tax amount is greater than the withholding tax amount, that is, the withholding tax of the individual is less than the annual tax payable, so (2) the comprehensive income obtained in the tax year exceeds 120,000 yuan and the amount of tax that needs to be paid exceeds 400 yuan. Taxpayers who underdeclare or fail to declare comprehensive income in the tax year due to errors in the applicable income items or the withholding agent's failure to perform the withholding obligation in accordance with the law.

Today, I opened my personal income tax app and found that last year's income was more than 200,000 yuan, and I need to pay more than 5,000 yuan of individual income tax. The reply is tax evasion, and there is a risk that the penalty will be doubled to 5 times, and if the tax evasion reaches the final settlement, it is not necessarily a tax payment. Except for those whose tax amount is less than 400 yuan and those who can be refunded but voluntarily give up, other eligible citizens (with an annual income of more than 120,000 yuan or multiple incomes) have made final settlement.

The comprehensive income obtained in the tax year exceeds 120,000 yuan and the amount of tax required exceeds 400 yuan. Refundable or additional tax amount = [(comprehensive income - 60,000 yuan - special deductions such as "three insurances and one housing fund" - special additional deductions such as children's education - other 02If there is an underpayment of tax, you will need to pay the tax.

If you need to pay tax for the annual tax settlement of comprehensive income and do not meet the conditions for exemption from tax settlement, you need to click [Pay Now] and select the corresponding tax payment method to complete the payment. 03.If the conditions for exemption from declaration are met

If you want to reduce or exempt you, you have to find out what you can deduct, such as children's education fees, alimony for the elderly, including stupid rental fees, mortgage interest rates and other old bases, etc., which can be deducted, and the parenting expenses for only children under the age of three can be deducted, so that you can pay less individual tax.

Personal income tax will not be reduced every yearThe individual income tax is calculated according to the annual income of the residents, and if the annual income of the ruined stove and banquet fruit increases, the individual income tax will also increase.

According to Article 3 of the Individual Income Tax Law of the People's Republic of China, the tax rate of individual income tax:

1) For comprehensive income, an excess progressive tax rate of 3% to 45% shall apply.

2) For business income, an excess progressive tax rate of 5% to 35% shall be applied.

3) Income from interest, dividends, dividends, dividends, property leases, property transfers and incidental income shall be subject to a proportional tax rate of 20%.

Other provisions on personal income tax.

Article 6 of the Individual Income Tax Law of the People's Republic of China stipulates the scope of individual income as stipulated in the Individual Income Tax Law

1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to positions or employment obtained by individuals as a result of their positions or employment.

2) Income from remuneration for labor services refers to the income obtained by individuals engaged in labor services, including income obtained from design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, lecturing, translation, review, calligraphy and painting, sculpture, film and television, audio and video recording, performance, performance, advertising, exhibition, technical services, introduction services, brokerage services, agency services, and other labor services.

3) "Income from author's remuneration" refers to the income obtained by individuals from the publication and publication of their works in the form of books, newspapers and periodicals.

The above content refers to the State Administration of Taxation - Individual Income Tax Law of the People's Republic of China.

What is the individual income tax deduction fee of 5000

In order to allow taxpayers to enjoy the tax reduction bonus as soon as possible, from October 1 this year, the basic deduction standard for wages and salaries will be increased to 5,000 yuan per month, and the tax will be calculated according to the new tax rate table. From January 1 next year, the three incomes of labor remuneration, author's remuneration, and royalties will be combined with wages and salaries to calculate and pay taxes, and special additional deductions will be implemented.

In the end, the basic deduction standard was determined to be 5,000 yuan per month, mainly based on the following three considerations.

First, the standard for the basic deduction of 5,000 yuan is determined after taking into account the per capita basic consumption expenditure of urban residents, the average number of people borne by each employed person, and the consumption index of residents. According to the sampling survey data of the National Bureau of Statistics, the per capita consumption expenditure borne by urban workers in China in 2017 was about 3,900 yuan per month, and according to the average annual growth rate of urban residents' consumption expenditure in the past three years, the per capita consumption expenditure in 2018 was about 4,200 yuan per month. The standard for deducting expenses from the foundation is determined to be 5,000 yuan per month, which not only covers the per capita consumption expenditure, but also reflects a certain forward-looking.

Second, in addition to the basic deduction of expenses, the amendment also adds a number of special additional deductions, expanding the range of low-grade tax rates, so that the majority of taxpayers can enjoy the dividends of tax reduction to varying degrees, especially the lower middle-income groups. Based on the fact that the standard for basic deduction of expenses has been raised to 5,000 yuan per month, the proportion of individual income tax payers in urban employment will drop from the current 44 percent to 15 percent after the amendment.

Third, in the process of reviewing the tax law, according to the opinions of various parties, two more deductions were added, one is a special additional deduction for supporting the elderly, and the other is to allow three types of income, such as labor remuneration, author's remuneration, and royalties, to be calculated and taxed after deducting 20% of the expenses, so that the expense deduction of a considerable number of taxpayers will be further increased. Taxpayers with a monthly income of less than 20,000 yuan can reduce their tax burden by more than 50%.

What is the individual income tax deduction fee?

Individual income tax deduction fees i.e"Threshold"。For the income from wages and salaries actually obtained by taxpayers after October 1, 2018 (inclusive), the deduction of expenses shall be uniformly implemented at 5,000 yuan per month, and the new tax rate table shall apply;

For the production and operation income obtained by the owners of individual industrial and commercial households, sole proprietorship enterprises and partnerships, natural person investors, and contracted tenants of enterprises and institutions in the fourth quarter of 2018, the deduction of expenses shall be implemented according to 5,000 yuan per month.

The revised individual income tax law will be implemented from January 1, 2019, in order to allow taxpayers to enjoy the tax reduction bonus as soon as possible, from October 1, the basic deduction standard of wage and salary income will be increased to 5,000 yuan per month, and the tax will be calculated according to the new tax rate table.

From January 1, 2020, the three incomes of labor remuneration, author's remuneration and royalties will be combined with wages and salaries to calculate and pay taxes, and special additional deductions will be implemented.

In the end, the basic deduction standard was determined to be 5,000 yuan per month, mainly based on the following three considerations.

First, the basic deduction standard of 5,000 yuan is comprehensively determined after taking into account the per capita basic consumption expenditure of residents in Chengxun Town, the average number of people borne by each employed person, and the residents' consumption index.

According to the National Bureau of Statistics, the per capita consumption expenditure of urban workers in China in 2017 was about 3,900 yuan per month, and according to the average annual growth rate of urban residents' consumption expenditure in the past three years, the per capita consumption expenditure in 2018 was about 4,200 yuan per month, and the basic deduction standard was determined to be 5,000 yuan per month, which not only covered the per capita consumption expenditure, but also reflected a certain forward-looking.

Second, in addition to the basic deduction of the cost standard, the amendment also added a number of special additional deductions, expanding the low-grade tax rate range, the majority of taxpayers can enjoy the dividends of tax reduction to varying degrees, especially the lower middle income group benefits more, only to the basic deduction of the standard to 5,000 yuan per month to measure the factor, after the amendment, the proportion of individual income tax taxpayers in the urban employment per mu will be reduced from the current 44% to 15%.

Third, in the process of reviewing the tax law, according to the opinions of various parties, two deductions have been added, one is a special additional deduction for supporting the elderly, and the other is to allow three types of income, such as labor remuneration, author's remuneration, and royalties, to be calculated and taxed after deducting 20% of the expenses, so that the expense deduction of a considerable number of taxpayers will be further increased, and the tax burden of taxpayers with a monthly income of less than 20,000 yuan can be reduced by more than 50%.

Individual income tax refers to the tax paid by individuals in accordance with the provisions of the income obtained from various **. In recent years, with the continuous development of China's economy and the deepening of the tax reform, some changes have taken place in the collection methods and tax rate standards of individual income tax.

The following information is required to apply for individual income tax:

1. Personal identity certificate, such as ID card, household registration booklet and other valid documents original and photocopy;

2. Personal income details, such as wages, salaries, manuscript fees, royalties, dividends, property leases, property transfers, etc.

3. Deduction vouchers, such as the original and photocopy of special deduction certificates for children's education, housing loans, housing rent, support for the elderly, etc.;

4. The account information of the personal bank scattered bank refers to the original and photocopy of the bank card, passbook and other certificates.

To sum up, the trend of individual income tax policy depends on the country's macroeconomic situation and fiscal situation, and it is necessary to pay close attention to the changes in relevant policies.

Legal basis]:

Article 3 of the Individual Income Tax Law of the People's Republic of China.

Personal Income Tax Rate:

1) For comprehensive income, an excess progressive tax rate of 3% to 45% shall apply.

2) For business income, an excess progressive tax rate of 5% to 35% shall be applied.

3) Income from interest, dividends and bonuses, income from property leases, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.