What is the tax limit for resignation liquidation and what is the limit for tax exemption deduction

1. According to national regulations: the part of the severance received from resignation within 3 times of the average salary of local employees in the previous year shall be exempted from individual income tax, and only the excess part shall be taxed. For example:

In 2012, the average salary of employees in Beijing was 62,677 yuan, three times that is: 188031 yuan, and the part of the economic compensation exceeding this amount needs to be levied individual income tax.

2. The legal basis is as follows:

a. Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Levy and Exemption of Individual Income Tax on One-time Compensation Income Obtained by Individuals and Employers Obtained from the Termination of Labor Relations with Employers The one-time compensation income (including economic compensation, living allowance and other subsidies issued by the employer) obtained by an individual due to the termination of labor relations with the employer shall be exempted from individual income tax for the part of the income within 3 times the average salary of local employees in the previous year; The excess part shall be calculated and levied in accordance with the relevant provisions of the Notice of the State Administration of Taxation on Issues Concerning the Levy of Individual Income Tax on Economic Compensation Obtained by Individuals Due to the Termination of Labor Contracts (Guo Shui Fa No. 1999 No. 178).

b. Notice of the State Administration of Taxation on Issues Concerning the Levy of Individual Income Tax on Economic Compensation Obtained by Individuals Due to the Termination of Labor Contracts (Guo Shui Fa 1999 No. 178) 1. Considering that the amount of one-time economic compensation income obtained by individuals is relatively large, and the dismissed personnel may not have a fixed income for a period of time, therefore, the one-time economic compensation income obtained by individuals can be regarded as wages and salaries obtained for several months at a time, and it is allowed to average them within a certain period of time. The specific average method is as follows: the one-time economic compensation income obtained by the individual is divided by the number of years of service of the individual in the enterprise, and the quotient is used as the monthly salary and salary income of the individual, and the individual income tax is calculated and paid in accordance with the provisions of the tax law.

The number of years of working experience of an individual in the enterprise shall be calculated according to the actual number of years of service, and the number of years exceeding 12 years shall be calculated as 12.

Hello! This is not very clear.

Hello, deduct five insurances and one housing fund and 3,500 yuan.

Order No. 600***, the amended Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China. These Regulations are formulated in accordance with the provisions of the Individual Income Tax Law of the People's Republic of China. Article 6 of the Individual Income Tax Law of the People's Republic of China stipulates that the income from contracted or leased operations of enterprises and institutions shall be the taxable income based on the total income of each tax year, after deducting necessary expenses.

The regulations stipulate that the total income of each tax year mentioned in Article 6 of the Individual Income Tax Law of the People's Republic of China refers to the income in the nature of operating profits and wages and salaries shared by taxpayers in accordance with the provisions of the contract and lease operation contract; The deduction of necessary expenses refers to the deduction of 3,500 yuan per month. Article 6 of the Individual Income Tax Law of the People's Republic of China stipulates that taxpayers who have no domicile in China but obtain income from wages and salaries in China and taxpayers who have domicile in China and obtain income from wages and salaries outside China can determine additional deductions according to their average income level, living standards and exchange rate changes, and the scope and standard of application of additional deductions shall be stipulated by ***. The regulations stipulate that the additional deduction expenses mentioned in Article 6 of the Individual Income Tax Law of the People's Republic of China refer to the standard of deducting 1,300 yuan per month on the basis of deducting 3,500 yuan of expenses.

The ordinance came into force on September 1, 2011.

Personal tax payment. Individual income tax payable = Taxable income Applicable tax rate - Quick deduction.

The deduction standard is 3,500 yuan per month (officially implemented from September 1, 2011) (applicable to wages and salaries).

Individual income tax calculation level 7 standard Monthly 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 tax payable for the whole month 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

Taxable income = monthly income after deducting three insurances and one housing fund - deduction standard.

Note:1 The tax bracket in this table refers to the balance of total income for each tax year, less costs, expenses and losses.

2 The tax-inclusive range is applicable to the income from production and operation of individual industrial and commercial households, as well as the income from contracted operation and lease operation of enterprises and institutions. The tax-exclusive range is applicable to the income from contracted and leased operations where the tax is paid by others (units).

1.Tax treatment of profit and loss of assets during liquidation.

During the liquidation period, the profit and loss of assets shall be included in the liquidation income. Receivables that cannot be recovered during the liquidation period should be treated as bad debt losses. According to the Opinions on Strengthening the Administration of Enterprise Income Tax (Guo Shui Fa [2008] No. 88), property losses must be reported to the in-charge tax authorities for approval, and property losses without approval shall not be deducted in the calculation of liquidation income;

2.On the issue of whether the outstanding payments payable are incorporated into income taxation.

The payables that have been determined not to be paid before the liquidation of the enterprise shall be incorporated into the production and operation income for taxation. The payables determined during the liquidation of the enterprise that do not need to be paid shall be incorporated into the liquidation income for taxation. Outstanding payments payable during the liquidation of the enterprise but insufficient to repay due to liquidated assets do not need to be incorporated into the liquidation income for taxation.

Surplus reserve and capital reserve belong to shareholders' equity and are not included in the liquidation income;

3.Treatment of deferred income, goodwill, deferred tax assets, withholding and amortized expenses.

For items that should be recognized in installments (such as subsidies, non-cash assets receiving donations accounting for more than 50% of the taxable income of the current year, etc.), the remaining amount of unrecognized income must be incorporated into the liquidation income at one time; If the expenses (excluding deferred income tax liabilities) withheld during the production and operation period are no longer paid, they must be incorporated into the liquidation income; Other expenses to be amortized (such as enterprise preparation expenses, housing decoration expenses, etc., which are deducted on an average basis for three years) shall be deducted according to the remaining tax basis; The goodwill formed by the merger of enterprises not under the same control shall not be amortized and deducted during the production and operation period, but shall be deducted in a lump sum when calculating the liquidation income. Deferred tax assets are not related to taxable income and have a zero tax basis. Advertising expenses for which the deduction limit is determined on the basis of income shall not be carried forward to the liquidation period for deduction.

The business entertainment expenses incurred during the liquidation period are expenses related to the liquidation income, which are not subject to proportional restrictions and are deducted in full because they are not related to production and operation;

4.Whether the liquidation proceeds can cover the losses of previous years.

Article 53 of the Enterprise Income Tax Law stipulates that when an enterprise is liquidated in accordance with the law, the liquidation period shall be regarded as the tax year. Article 18 of the Enterprise Income Tax Law stipulates that the losses incurred by an enterprise in each tax year shall be carried forward to subsequent years and made up with the income of the following years, but the maximum carry-forward period shall not exceed five years. According to the above provisions, since the liquidation period is also a separate tax year, the losses of the previous year can be covered by the income of the subsequent tax years (including the liquidation period).

It can also be understood that the liquidation income of an enterprise can be regarded as the potential value-added part of the enterprise's assets that has not yet been subject to enterprise income tax. If the enterprise recognises all assets** or liabilities that do not need to be paid as income before the closure and liquidation, then the liquidation income will be converted into operating income on the premise that the total taxable income remains unchanged. Therefore, both liquidation income and operating income should be used to cover losses in previous years. Link.

Taxation is also included in the liquidation of the company. When an enterprise terminates its going concern, the liquidation period shall be regarded as a separate tax year.

Liquidation income tax is equal to the liquidation income multiplied by the 25% tax rate. Since the liquidation period is not a normal production and operation period, the following issues related to preferential policies should be paid attention to when calculating the liquidation income tax.

First, the income generated from the disposal of all assets in the liquidation process cannot enjoy the preferential tax policies, such as the income from technology transfer, the tax law stipulates that the transfer income of less than 5 million yuan is exempted from enterprise income tax, and the part above 5 million yuan is reduced by half. However, the interest income from treasury bonds, dividends, bonuses and other tax-exempt income obtained in the process of liquidation shall still enjoy tax exemption treatment in accordance with the provisions of the tax law, and the non-taxable income obtained shall not be included in the liquidation income, because these two types of income are not related to the disposal of assets.

Second, liquidation enterprises in the period of regular tax reduction and exemption of liquidation business can not enjoy tax reduction and exemption treatment, even the state key support of high-tech enterprises, small and low-profit enterprises and taxpayers subject to the transitional preferential tax rate of liquidation business, can not be applied to the calculation of liquidation income tax % or other preferential tax rate, should be applied to the enterprise income tax rate of 25%.

Thirdly, if the tax credit for the purchase of domestic equipment or the purchase of special equipment for environmental protection, energy conservation and water saving, and safety production has not expired before the liquidation, the taxpayer shall be allowed to deduct the above-mentioned tax credit from the liquidation income tax. Because the investment credit is not generated in the liquidation process, but belongs to the tax incentives that the taxpayer should enjoy but has not yet enjoyed during the normal production and operation period, it should be allowed to enjoy it in the liquidation process.

Fourth, if a venture capital enterprise invests in an unlisted small and medium-sized high-tech enterprise before liquidation and meets the relevant requirements on the deduction of taxable income, and 70% of its investment amount has not yet fully enjoyed the deduction of taxable income, the venture capital enterprise shall be allowed to offset its balance against the liquidation income.

The above is **,

If the severance is less than 3 times the average salary of the local employee in the previous year, it is exempt from individual income tax; The excess amount shall be taxed in accordance with the law.

According to the Notice on Issues Concerning the Levy and Exemption of Individual Income Tax on One-time Compensation Income Obtained by Individuals and Employers from the Termination of Labor Relations (CS 2001 No. 57).

The one-time compensation income (including severance payments, living allowances and other subsidies issued by the employer) obtained by an individual due to the termination of the labor relationship with the employer shall be exempted from individual income tax for the part of the income within three times the average salary of the local employee in the previous year; The excess part shall be calculated and levied in accordance with the relevant provisions of the Notice of the State Administration of Taxation on Issues Concerning the Levy of Individual Income Tax on Economic Compensation Obtained by Individuals Due to the Termination of Labor Contracts (Guo Shui Fa No. 1999 No. 178).

According to the Notice of the State Administration of Taxation on Issues Concerning the Levy of Individual Income Tax on Economic Compensation Obtained by Individuals for Termination of Labor Contracts

l) For the one-time economic compensation income obtained by the individual due to the termination of the labor contract, the individual income tax shall be calculated and levied according to the item of "income from wages and salaries".

2) Considering that the amount of one-time economic compensation income received by individuals is relatively large, and the dismissed personnel may have no regular income for a period of time, the one-time economic compensation income of individual income tax can be regarded as the salary and salary income obtained for several months at a time, and it is allowed to average it within a certain period of time. The specific average is: the one-time economic compensation income of the individual, divided by the number of years of service of the individual in the enterprise, and the quotient is used as the monthly salary and salary income of the individual in accordance with the provisions of the tax law to calculate the individual income tax.

The number of years of service of an individual in the enterprise shall be calculated according to the actual number of years of service, and more than 12 years shall be calculated as 12 years.

3) The individual income tax payable on the one-time economic compensation income calculated according to the above method shall be withheld by the paying unit at the time of payment and paid into the state treasury within the 7th of the following month.

4) The housing provident fund, medical insurance, basic pension insurance, and unemployment insurance** actually paid by individuals according to the proportion stipulated by the state and local governments shall be deducted in the calculation of taxes.

5) If an individual takes up another position or is employed after terminating the labor contract, the one-time economic compensation income for which the individual has paid individual income tax shall not be combined with the income from the wages and salaries of the re-employed or employed to calculate and pay the individual income tax.

If the worker wants to pay economic compensation and does not pay personal income tax, then negotiate with the company's finance and let him make other expenses in the account.

so that the desolation and emptiness that have nothing to rely on linger.

Looking at the nature of the business of the liquidation object, the workload and the complexity of the liquidation work, you can't understand it.