Does everyone have to pay taxes? Does everyone have to pay personal income tax?

No, individual income tax is payable except for those whose wages are less than 5,000 (the threshold of the new tax law is 5,000) and are exempt from taxation and are not taxed.

Objects of personal income tax:

The taxpayers of China's individual income tax are those who reside in China and have income, as well as individuals who do not reside in China but obtain income from China, including Chinese citizens, foreign nationals who obtain income in China, and compatriots from Hong Kong, Macao and Taiwan.

1. Resident taxpayers.

Individuals who have a domicile in China, or who have not been domiciled but have resided in China for one year, are resident taxpayers and shall bear unlimited tax liability, that is, they shall pay individual income tax on their income obtained within and outside China in accordance with the law.

2. Non-resident taxpayers.

Individuals who have no domicile and do not reside in China, or who have no domicile and have resided in China for less than one year, are non-resident taxpayers and bear limited tax liability, and only pay individual income tax on their income obtained from China in accordance with the law.

Extended Materials. Tax-exempt items are also not subject to personal income tax:

According to the provisions of the Individual Income Tax Law of the People's Republic of China, the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China and relevant documents and regulations, the tax reduction and exemption policies of individual income tax mainly include:

1) Bonuses in science, education, technology, culture, health, sports, environmental protection and other aspects issued by provincial people's ** and *** ministries and commissions and units above the army level of the Chinese People's Liberation Army, as well as foreign organizations and international organizations, are exempt from individual income tax.

2) The people of townships and towns (including townships and towns) or the people's associations or similar organizations established with institutions and articles of association approved by the competent departments of the people at or above the county level (including counties) shall be exempted from individual income tax upon the approval of the competent tax authorities.

3) Individuals holding bonds issued by the Ministry of Finance and financial bonds issued with the approval of the Ministry of Finance are exempt from individual income tax.

Article 5 of the "Implementation Measures for the Collection of Individual Income Tax on Interest on Savings Deposits" stipulates that "the interest income from education savings obtained by individuals and the interest income from other special savings deposits or special savings deposits determined by the financial department shall be exempted from individual income tax." ”

This tax is the right and obligation of citizens, is mandatory by the state, under normal circumstances, if it is not a production and operation enterprise, it is personal income tax, this personal income tax threshold is 3500 yuan, only the part of more than 3500 yuan needs to be paid, for example, a person's salary is only 3000 yuan, there is no need to pay individual income tax, if it is 5000 yuan, that such as after deducting social security expenses and provident fund, there is 4000 yuan, then 4000-3500=500 yuan is required to pay taxes, which will be paid in different proportions according to different amounts;

Article 1 of the Individual Income Tax Law stipulates that an individual who has a domicile in China, or who has no domicile and has resided in China for a total of 183 days in a tax year, is a resident individual. Resident individuals shall pay individual income tax on income derived from within and outside China in accordance with the provisions of this Law. Individuals who do not have a domicile and do not reside in China, or who do not have a domicile and have resided in China for less than 183 days in a tax year, are non-resident individuals.

Non-resident individuals shall pay individual income tax on their income derived from within the territory of China in accordance with the provisions of this Law. The tax year begins on January 1 and ends on December 31 of the Gregorian calendar.

Not everyone is taxed on personal income (income).

1. Income from wages and salaries shall be taxable income based on the balance of monthly income after deducting expenses of 3,500 yuan.

2. The income from production and operation of individual industrial and commercial households shall be the taxable income after deducting costs, expenses and losses from the total income of each tax year.

3. 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 the necessary expenses.

4. Where the income from remuneration for labor services, author's remuneration, royalties, or property leasing does not exceed 4,000 yuan each time, the expenses shall be deducted from 800 yuan; If the amount is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be the taxable income.

5. The income from the transfer of property shall be the taxable income after deducting the original value of the property and reasonable expenses from the income from the transfer of property.

With the changes in national policies, the problem of taxpayers is becoming more and more complex, and many enterprises are anxious about it. Different tax collectors need to pay different types of taxes. So what taxes do ordinary taxpayers need to pay?

What taxes do general taxpayers need to pay?

1. Value-added tax.

Value-added tax, as the name suggests, is to tax the value-added, that is, to tax the difference between buying and selling, which can better remove the problem of double taxation and reduce the tax burden of enterprises to a certain extent. Value-added tax (VAT) is the largest tax on fiscal revenue**.

Calculation formula: General taxpayer: VAT = output corresponding tax rate - input corresponding tax rate.

Small-scale taxpayers: VAT = output 3% Example: A production enterprise is a general VAT taxpayer, and the tax rate of 13% is applicable.

The company bought a batch of goods for 900,000 yuan, and sold them for 1 million yuan after processing (all prices excluding tax). Then the VAT that the enterprise needs to pay is: (100-90) 13% = 10,000.

If the enterprise is a small-scale taxpayer, the VAT that needs to be paid is 100 3% = 30,000. At this time, general taxpayers pay less taxes than small-scale taxpayers.

2. Enterprise income tax.

In addition to VAT, if a business is profitable, it is also subject to corporate income tax.

The calculation formula is: enterprise income tax = income payable * 25%.

If it is a "high-tech enterprise", it can enjoy a 10% corporate income tax exemption and pay 15% of the profit.

3. Individual income taxIndividual income tax is levied on individuals, and enterprises need to withhold and pay it. When it comes to personal income tax, almost everyone will think of the individual income tax that should be paid after the salary exceeds 5,000 yuan, but the scope of personal income tax is much broader than this, and "income from wages and salaries" is only one of the scope of individual income tax.

4. The above three types of taxes are the taxes that most companies can encounter, and the above taxes are veritable "big taxes" for enterprises and financial revenues. In addition, "small taxes" such as surcharges (urban maintenance and construction tax, education surcharge, local education surcharge) and stamp duty are also common, but they have a low tax burden, simple calculation, and little room for tax planning.

The statement that every citizen must pay personal income tax is wrong, and only when a citizen meets the standard of paying tax must pay personal income tax.

According to Article 4 of the Individual Income Tax Law of the People's Republic of China, the following personal income is exempt from individual income tax:

1) Prizes in science, education, technology, culture, health, sports, environmental protection, etc. issued by provincial-level people's ** and *** ministries and commissions, units at or above the army level of the Chinese People's Liberation Army, as well as foreign organizations and international organizations;

2) Interest on treasury bonds and financial bonds issued by the state;

3) Subsidies and allowances issued in accordance with the uniform provisions of the State;

4) Welfare expenses, pensions, and relief funds;

5) Insurance indemnity;

6) Transfer, demobilization and retirement allowances for servicemen;

7) Settling-in allowance, retirement allowance, basic pension or retirement allowance, retirement allowance, and retirement allowance paid to cadres and employees in accordance with the uniform provisions of the state;

8) The income of diplomatic representatives, consuls** and other personnel of embassies and consulates in China who are exempt from tax in accordance with relevant laws and regulations;

9) Income exempted from tax as stipulated in international conventions and agreements signed by China**;

10) Other tax-exempt income as stipulated in ***.

The tax exemption provisions in item 10 of the preceding paragraph shall be reported to the Standing Committee of the National People's Congress for the record.

Not everyone has to pay personal income tax, only citizens who meet the standard of paying taxes must pay personal income tax. Individual income tax is subject to individual income tax, except for those whose wages are less than 5,000 (the threshold of the new tax law is 5,000).

Subjects of individual income tax: The taxpayers of individual income tax in China are those who reside in China and have income, as well as individuals who do not reside in China but obtain income from China, including Chinese citizens, foreign nationals who obtain income in China and compatriots from Hong Kong, Macao and Taiwan.

Special additional deduction for individual income tax;

2. Continuing education: Taxpayers' expenses for continuing education for academic qualifications (degrees) in China shall be deducted according to a fixed amount of 400 yuan per month during the period of academic (degree) education. The deduction period for continuing education of the same academic qualification (degree) cannot exceed 48 months.

The expenses of taxpayers receiving continuing education for vocational qualifications for skilled personnel and professional and technical personnel shall be deducted according to a fixed amount of 3,600 yuan in the year in which the relevant certificates are obtained.

3. Serious illness medical treatment: In a tax year, the part of the medical expenses related to the basic medical insurance incurred by the taxpayer, and the part of the personal burden (referring to the self-paid part within the scope of the medical insurance catalog) exceeding 15,000 yuan after deducting the medical insurance reimbursement shall be deducted by the taxpayer within the limit of 80,000 yuan when handling the annual final settlement.

Legal basis

Article 2 of the Individual Income Tax Law stipulates that the following individual income shall be subject to individual income tax:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) Business income;

6) Income from interest, dividends and bonuses;

7) Income from property lease;

8) Income from the transfer of property;

9) Incidental gains.

Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

Not everyone has to pay personal income tax. An individual who has a domicile in China, or who has no domicile and has resided in China for one year, is a resident taxpayer and shall bear unlimited tax liability, that is, he shall pay individual income tax in accordance with the law on the income obtained from his or her domicile in China and abroad, or an individual who has no domicile and does not reside in China or has no domicile and has resided in China for less than one year, is a non-resident taxpayer and bears limited tax liability, and only pays individual income tax on his income obtained from China in accordance with the law.

Individual Income Tax Law of the People's Republic of China

Article 4. The following personal income is exempt from individual income tax:

1) Prizes in science, education, technology, culture, health, sports, environmental protection, etc. issued by provincial-level people's ** and *** ministries and commissions, units at or above the army level of the Chinese People's Liberation Army, as well as foreign organizations and international organizations;

2) Interest on treasury bonds and financial bonds issued by the state;

3) Subsidies and allowances issued in accordance with the uniform provisions of the State;

4) Welfare expenses, pensions, and relief funds;

5) Insurance indemnity;

6) Transfer, demobilization and retirement allowances for servicemen;

7) Settling-in allowance, retirement allowance, basic pension or retirement allowance, retirement allowance, and retirement allowance paid to cadres and employees in accordance with the uniform provisions of the state;

8) The income of diplomatic representatives, consuls** and other personnel of the embassies and consulates of Changmin countries in China who shall be exempt from tax in accordance with the relevant laws and regulations;

9) Income exempted from tax as stipulated in international conventions and agreements signed by China**;

[Legal Analysis].No, individual income tax is payable except for those whose wages are less than 5,000 (the threshold of the new tax law is 5,000) and are exempt from taxation and are not taxed. Objects of individual income tax: The taxpayers of China's personal macro banquet income tax are those who reside in China and have income, as well as individuals who do not reside in China and obtain income from China, including Chinese citizens, foreign nationals and compatriots from Hong Kong, Macao and Taiwan who have income in China.

Legal basisIndividual Income Tax Law of the People's Republic of China Article 2 The following individual income shall be subject to individual income tax:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) Business income;

6) Income from interest, dividends, and bonuses;

7) Income from property lease;

8) Income from the transfer of property;

9) Incidental gains.