The problem of personal income tax! Personal income tax issues

Without a payroll card, the salaries of the two are declared separately for individual income tax.

You have to pay individual income tax = (salary yuan - personal payment of four insurances and one housing fund - individual income tax deduction of 2,000 yuan) * 10% - quick deduction 25 = yuan).

You just need to get the yuan.

How much money that person sent = yuan.

Attached: Individual income tax rate table (applicable to income from wages and salaries) level Monthly taxable income Tax rate (%) Quick deduction.

1 5 0 not exceeding 500 yuan

2 The part exceeding 500 yuan to 2,000 yuan 10 253 the part exceeding 2,000 yuan to 5,000 yuan 15 1254 the part exceeding 5,000 yuan to 20,000 yuan 20 3755 the part exceeding 20,000 yuan to 40,000 yuan 25 13,756 the part exceeding 40,000 yuan to 60,000 yuan 30 33,757 the part exceeding 60,000 yuan to 80,000 yuan 35 63,758 the part exceeding 80,000 yuan to 100,000 yuan 40 103759 The part exceeding 100,000 yuan 45 15375Note: The taxable income of the whole month mentioned in this table refers to the balance of the monthly income after deducting expenses of two thousand yuan or the balance after deducting additional deductions in accordance with the provisions of Article 6 of this Law. ）

The two of you have sent it in total, and you have to send it, which means that he only sent less than 1000 yuan, and he does not need to pay taxes if he is less than 2000, so he does not have to pay taxes, but you have to pay taxes, so just calculate how much tax you pay. The amount of tax you pay = (yuan, the tax rate of 0-500 is 5%, and the tax rate of more than 500-2000 is 10%, so you should pay individual income tax = 500 * 5% +, speed algorithm =. If you pay the total salary of the two of you together, then you should pay the yuan.

FYI.

There is no contradiction between paying personal income tax and borrowing a bank card. The tax is paid according to your ID number, not a bank card. The individual income tax you should pay is:

Your actual salary =

That person paid = the individual income tax is withheld and paid by the enterprise, and it has been withheld when you pay your salary, and the money on the salary card has been deducted from the actual amount of individual income tax. So you don't have to give your colleagues money anymore. You can take dollars.

The balance of the salary after the monthly income minus 2000 is the taxable income.

If the taxable income does not exceed 500 yuan, the tax rate is 5%.

If the taxable income exceeds 500-2000 yuan, the tax rate is 10%, and the quick deduction is 25, so.

1) The individual income tax payable by Yuan is.

Yuan. 2) Yuan payable individual income tax is.

Yuan, so you can replenish that person's Yuan.

If the actual number of payments is made by two people, the tax will be paid as: (yuan.

1. If the actual amount he pays (after deducting three fees and one gold) is, then he does not have to pay tax.

2. If you deduct a certain percentage of three fees and one gold, you need to look at the amount on the salary slip to determine how much tax you actually need to pay.

1 Calculation of individual income tax on wages and salaries:

After obtaining monthly salary income, first subtract the basic endowment insurance, medical insurance, unemployment insurance, and housing provident fund paid according to the provincial ** standard, and then subtract the deduction of 2,000 yuan per month, which is the taxable income, and the individual income tax is calculated and paid at a nine-level excess progressive tax rate of 5% to 45%.

Calculation formula: individual income tax payable = taxable income * applicable tax rate - quick deduction tax payable = wage and salary income - 2000 - "three insurances and one housing fund".

Yuan. 500*5%=25 yuan.

Yuan. then the amount of tax payable.

Your last deserve = $.

A total of RMB tax needs to be paid.

The individual income tax borne by the company shall not be paid before tax: Guo Shui Han (2005) No. 715 Article 3: According to the current provisions of enterprise income tax and individual income tax, the individual income tax paid by taxpayers of enterprise income tax, sole proprietorship and partnerships, and individual industrial and commercial households shall not be deducted before income tax.

It can be processed normally in accounting and recorded as administrative expenses or non-operating expenses; However, when the year-end income tax is settled, the taxable income shall be increased as a tax adjustment item.

1.Accrual of wages.

Debit: The related cost account.

Credit: Wages payable.

2.Raise personal tax.

Debit: Other receivables - individual income tax.

Credit: Tax payable - individual income tax.

3.Payroll.

Borrow: Wages payable.

Credit: Other Receivables - Individual Income Tax.

Bank deposit in cash.

4.Taxes. Borrow: tax payable - individual income tax.

Credit: Bank deposits.

There are two criteria for judging resident taxpayers, the residence standard and the residence time standard. As long as one of the domicile criteria and the residence period criterion is present, you will become a resident taxpayer: Domicile criterion:

"Having a domicile in China" refers to habitually residing in China due to household registration, family, and economic interests Residence time standard: "Residence in China for 1 year" refers to 365 days of residence in China during a tax year (i.e., from January 1 to December 31 of the Gregorian calendar). When calculating the number of days of residence, temporary departure from China shall be regarded as residence in China, and the number of days of residence in China shall not be deducted.

"Temporary departure" refers to a single absence of not more than 30 days or multiple departures of not more than 90 days in a tax year. The two standard contents are to quote the tax law, let's talk about your question, the ab option of the first question, although the foreign individual has lived in China for more than 1 year, but not from January 1 to December 31 of the Gregorian calendar, if it is counted separately, it is less than one year in the two calendar years, so it is not counted as a resident taxpayer, and C of the second question, he has lived in China for one year in 2009 and temporarily left the country for no more than 90 days, should be counted as a resident taxpayer. I don't know if I can help you with that, thank you for adopting.

This is indeed a problem, but now there is a conclusion. Individual income tax is levied on the basis of "income from equity transfer", and the policy basis:

Reply of the State Administration of Taxation on the Issue of Individual Income Tax Levy on Individual Income Tax Collected by Individuals Participating in Private Placement of Listed Companies with Equity (Guo Shui Han [2011] No. 89).

Jiangsu Provincial Local Taxation Bureau:

Your bureau has received the "Instructions on Individual Income Tax Issues Concerning Individual Income Tax Issues Concerning Individuals Participating in Private Placement of Listed Companies with Equity" (Su Di Shui Fa [2010] No. 72). After study, the reply is as follows:

According to the "Individual Income Tax Law of the People's Republic of China" and its implementation regulations, Nanjing Pudong Construction and Development **** natural person participates in the private placement of Suning Global shares after the evaluation and appreciation of the company's equity held by the company, which is an equity transfer, and the income obtained shall be paid individual income tax in accordance with the "property transfer income" project. February 14, 2011.

I don't think there's a personal income tax.

First of all, if you change your 20% equity of Company A to Company B, it will be transferred.

Secondly, there is no personal income tax involved in the non-transfer. If it is transferred, it is only your equity holding cost of Company B = 20% equity cost of Company A.

Finally, for more information, you can call 12366 Tax Service**.

Yes. Personal income tax is payable.

Individual income tax is calculated and paid at 20% of the difference between the value of your transferred equity and the value of your initial investment.

It is Company A that evaluates the value-added. If it is not realized, it should not be subject to personal income tax.

First, the vacuum subsidy is not a tax-exempt item stipulated in the tax law and cannot be deducted; 2. The part of the annuity individual contribution cannot be deducted; 3. The information you provide cannot prove that the overtime pay has not been paid, but can only be regarded as payment, and if you can adduce evidence to prove that it has not been paid, you can request a refund; 4. The part paid by the annuity enterprise should be calculated and paid separately according to the income from wages and salaries, and from your actual situation, the full amount should be taxed separately; 5. Social insurance (pension, unemployment, medical care) and provident fund can be deducted.

Your income = taxable income =

Individual income tax payable =

Annuity enterprise contribution = 406 * 3% =

Individual income tax deductible in August =

Generally speaking, the "income tax" on the payslip refers to the tax on personal income that should be withheld in the previous month. Specifically, you can ask the individual income tax of the person in your unit to help you calculate and explain, so that you can better understand that there is no mistake in the calculation of the blocker's hand.