Migrant workers do not need to use individual income tax, the latest regulations of the Constitution

Without what you said, the peasants are not Chinese citizens, yes. There is an obligation to pay taxes. This is the tax law. It is also a labor law provision.

Without such provisions, it is just that the wages of migrant workers are usually not high and do not meet the threshold.

As long as there is an amount of income, income tax must be paid, and every citizen is a taxpayer.

Regardless of whether it is enough or not, whether you need to pay individual income tax or not, as long as you pay your salary, you have to declare it to the relevant tax bureau, and if you don't pay your salary, you have to declare it zero. Exceeding the threshold requires prepayment of individual income tax.

To declare individual income tax, it is not necessary to pay individual income tax, but as long as you are employed, you need to declare.

If the income of migrant workers meets the individual income tax standard, they also have to pay taxes and fees, all the same.

Migrant workers shall declare and pay individual income tax in accordance with the provisions of the Individual Income Tax Law.

In the form of a chain is the latest announcement of Sweet 2015. This must be personal income tax, and this must be a recent friend who knows that you are now disgusted with expensive.

Individual income tax is not paid according to occupation, but according to its income.

This is theoretically applicable, but in practice, the labor service company is handled according to the labor service, and there is no need to pay social security.

Your question is that migrant workers do not need to be subject to the Constitution of Individual Income Tax, and the latest regulations in 2020 are the core regulations that everyone must pay individual income tax.

The individual income tax rate applicable to migrant workers is the same as that of ordinary workers. If the wages of migrant workers reach the threshold of 5,000 yuan, they can be taxed, and the wages are subject to seven progressive tax rates; If it is the accidental income of migrant workers, such as lottery prizes, dividends, dividends, etc., the proportional tax rate of 20% is also applicable.

Article 2 of the Individual Income Tax Law shall pay individual income tax on the following individual incomes: (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. Article 3 The tax rate of individual income tax: (1) For comprehensive income, the progressive tax rate of 3% to 45% of the net amount of excess disturbance shall be applied (the tax rate table is attached); 2) For business income, an excess progressive tax rate of 5% to 35% shall be applied (the tax rate table is attached); Income from interest, dividends, bonuses, income from property leasing, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

Legal analysis: (1) income from wages and salaries; Article 6 Calculation of taxable income: (1) The comprehensive income of a resident individual 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 from the income of 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.

Legal basis: Article 6 of the Individual Income Tax Law of the People's Republic of China Calculation of taxable income:

1) The comprehensive income of individual residents shall be the taxable income after deducting 60,000 yuan of expenses 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) Business income shall be the taxable income based on the balance of the total income of each tax year after deducting costs, expenses and losses.

4) Where the income from property lease does not exceed 4,000 yuan each time, 800 yuan shall be deducted from expenses; 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) 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.

6) Interest, dividends, bonuses and incidental income shall be taxable with the amount of each income.

Income from remuneration for labor services, author's remuneration and royalties shall be the balance of the income after deducting 20% of the expenses. The amount of income derived from author's remuneration is reduced by 70%.

Individuals who donate their income to public welfare charities such as education, poverty alleviation, and poverty relief may be deducted from their taxable income if the donation amount does not exceed 30% of the taxable income declared by the taxpayer; Where it is stipulated that donations to public welfare and charitable undertakings shall be deducted in full before tax, such provisions shall prevail.

The special deductions provided for in Item 1 of the first paragraph of this Article include social insurance premiums such as basic endowment insurance, basic medical insurance, unemployment insurance, and housing provident fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions, including expenses such as children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and support for the elderly, shall be determined by the National People's Congress and reported to the Standing Committee of the National People's Congress for the record.