When does personal income tax start to be levied?

In 1950, the Government Council promulgated the programmatic document for the construction of the tax system in New China, the "Essentials for the Implementation of the National Tax Administration", which involved the taxation of personal income mainly on salary and remuneration income tax and deposit interest income tax, but due to various reasons, it has not been levied.

On September 10, 1980, the Third Session of the Fifth National People's Congress passed and promulgated the Individual Income Tax Law of the People's Republic of China. China's individual income tax system has only been established at this point. At that time, the personal income tax threshold of 800 yuan was basically not required to be paid by most people, and after the tax reform in 1994, personal income tax gradually became one of the most important taxes in China.

The old personal income tax was levied from 1994 and began to be taxed, and the new personal income tax was last adjusted to a monthly salary of 5,000 yuan from October 2018.

In 1980, the Individual Income Tax Law was promulgated, which was levied only on foreign workers in China. In September 1986, the Provisional Regulations of the People's Republic of China on Personal Income Adjustment Tax were promulgated to levy personal income adjustment tax on domestic citizens;

It should start from the time of birth.

First, the front. The implementation time of individual income tax is January 1, 2019, which is the beginning of collection. 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. Analyze the details.

Annual one-time bonus income 12 = quotient (find the corresponding applicable tax rate a and quick deduction a according to the quotient). Tax payable = annual one-time bonus income Applicable tax rate A - Quick deduction a. Individual income tax rate table: applicable level of wages and salaries, monthly taxable income, tax rate%, quick deduction.

3. How to calculate the taxable income.

1. The comprehensive income of individual residents shall be the taxable income after deducting expenses of 60,000 yuan and special deductions, special additional deductions and other deductions determined in accordance with the law in each tax year;

2. The income from wages and salaries of non-resident individuals shall be the taxable income after deducting the monthly income of 5,000 yuan; Income from remuneration for labor services, author's remuneration and royalties shall be taxable income based on the amount of each income;

3. The business income shall be the taxable income after deducting costs, expenses and losses from the total income of each tax year.

The current Individual Income Tax Law of the People's Republic of China was promulgated on 30 June 2011 and came into force on 1 September 2011. On August 31, 2018, the decision on amending the individual income tax law was passed, with a threshold of 5,000 yuan per month, and the latest tax threshold and tax rate will be implemented from October 1, 2018, and will be implemented from January 1, 2019. In other words, according to the draft amendment to the Individual Income Tax Law, before the implementation of the amendment on January 1, 2019, from October 1, 2018 to December 31, 2018, the taxpayer's income from wages and salaries shall be the balance of the monthly income after deducting expenses of 5,000 yuan as the taxable income.

1. The latest individual income tax calculation formula:

Taxable income = monthly income - 5,000 yuan (exemption) - special deduction (three insurances and one housing fund, etc.) - special additional deduction - other deductions determined according to law.

Payroll tax = taxable income multiplied by payroll tax rate.

The items of special additional deductions include: children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent, and support for the elderly.

Individual income tax rate standard:

1. If the salary range is between 1 and 5,000 yuan, including 5,000 yuan, the applicable individual income tax rate is 0%;

2. If the salary range is between 5,000 and 8,000 yuan, including 8,000 yuan, the applicable individual income tax rate is 3%;

3. The salary range is between 8,000 and 17,000 yuan, including 17,000 yuan, and the applicable individual income tax rate is 10%;

4. The salary range is between 17,000 and 30,000 yuan, including 30,000 yuan, and the applicable individual income tax rate is 20%;

5. If the salary range is between 30,000 and 40,000 yuan, including 40,000 yuan, the applicable individual income tax rate is 25%;

6. If the salary range is between 40,000 and 60,000 yuan, including 60,000 yuan, the applicable individual income tax rate is 30%;

7. If the salary range is between 60,000 and 85,000 yuan, including 85,000 yuan, the applicable individual income tax rate is 35%;

8. If the salary range is more than 85,000 yuan, the applicable individual income tax rate is 45%. Legal basis: 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.

Legal analysis: In 1994, the three taxes were integrated, and the new "Individual Income Tax Law" was implemented, and the threshold was determined to be 800 yuan (the standard name should be "800 yuan for expense deductions") At the same time, China's current individual income tax implements a classified collection method, which divides personal income into wages, salaries, production and operation income of individual industrial and commercial households, income from contracting and leasing operations, income from labor remuneration, author's remuneration, royalty income, interest dividend income, property leasing income, property transfer income, 11 taxable items, such as incidental income and other income determined to be taxed by the financial department.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Summary. The process goes like this:

In 1980, the Individual Income Tax Law was promulgated, which was levied only on foreign workers in China.

In September 1986, the Provisional Regulations of the People's Republic of China on Personal Income Adjustment Tax were promulgated to levy personal income adjustment tax on domestic citizens;

In January 1986, the Interim Regulations of the People's Republic of China on Income Tax for Urban and Rural Individual Industrial and Commercial Households were promulgated, and individual income tax was levied on individual industrial and commercial households;

In 1994, the three taxes were combined and the new "Individual Income Tax Law" was implemented, and the threshold was determined to be 800 yuan (the standard name should be "the deduction of expenses is 800 yuan"). The finance department determines 11 taxable items, including other income for taxation.

When does personal income tax start to be levied?

Hello, I am the lawyer who consulted.

The process is as follows: in 1980, the Individual Income Tax Law was promulgated, which was levied only on foreign workers in China; In September 1986, the "Interim Regulations of the People's Republic of China on the Adjustment of Individual Income and the Deferred Tax of the People's Republic of China" was promulgated, and the personal income adjustment tax was levied on domestic citizens; In January 1986, the "Interim Regulations of the People's Republic of China on Income Tax of Urban and Rural Individual Industrial and Commercial Households" was promulgated, and individual income tax was levied on individual industrial and commercial households; In 1994, the three taxes were combined and the new "Individual Income Tax Law" was implemented, and the threshold was determined to be 800 yuan (the standard name should be "the deduction of expenses is 800 yuan"). The finance department determines 11 taxable items, including other income for taxation.