What is the pre tax deduction standard for wages and salaries, and what is the pre tax deduction sta

According to Article 6 of the Individual Income Tax Law of the People's Republic of China, the calculation of 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 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;

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. Wait a minute.

Previously, there was a limit. Now there is none, and now as long as it is a reasonable salary, it can be paid before tax. The main criterion for reasonableness is that it is in line with the industrial and regional level, and has fulfilled the obligation of withholding and paying individual income tax in accordance with the law.

Not reduced by five insurances and one housing fund of 3,500 yuan.

It is necessary to subtract 4,545 yuan from five insurances and one housing fund. They are not taxed.

The pre-tax deduction of corporate income tax is based on the actual payment, and only reasonable wages and salaries can be deducted before tax. The wages and salaries actually paid after the third period of the Golden Tax shall be consistent with the individual income tax return and the payment insurance data of the Labor Insurance Division.

Legal basis: Enterprise Income Tax Law

Chapter II Taxable Income.

Article 5 The total income of an enterprise in each tax year shall be the taxable income after deducting the non-taxable income, tax-exempt income, various deductions and the losses of previous years that are allowed to be made up.

1) Income from the sale of goods;

2) Provision of income from labor services;

3) Income from the transfer of property;

4) Dividends, bonuses and other equity investment income;

5) Interest income;

6) Rental income;

7) royalty income;

8) Receiving income from donations;

9) Other income.

Article 7 The following income in the total income is non-taxable income:

1) Financial allocation;

2) Administrative fees and charges collected in accordance with the law and included in financial management;

3) Other non-taxable income as specified in ***.

Article 8 Reasonable expenses actually incurred by an enterprise in connection with the acquisition of income, including costs, expenses, taxes, losses and other expenses, shall be allowed to be deducted in the calculation of taxable income.

Article 9 The part of the public welfare donation expenditure incurred by the enterprise within 12% of the total annual profit shall be allowed to be deducted in the calculation of taxable income.

The deduction standards for salary income tax are as follows: 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. In accordance with the above rules, and so on.

1. Individual income tax shall be withheld and paid by the withholding agent for the following income paid to an individual:

1. Income from wages and salaries;

2. Income from contracted and leased operations of enterprises and institutions;

3. Income from remuneration for labor services;

4. Income from author's remuneration;

5. Income from royalties;

6. Income from interest, dividends and bonuses.

2. In any of the following circumstances, the tax declaration shall be made on its own:

1. Annual income of more than 120,000 yuan;

2. Obtaining wages and salaries from two or more places within the territory of China;

3. Income obtained from outside China;

4. Obtaining taxable income without a withholding agent;

5. Other circumstances where the regulations are combined.

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 taxes, withhold and remit taxes in accordance with the provisions of laws and administrative regulations.

Reasonable wages and salaries incurred by the enterprise are allowed to be deducted according to the facts. Employee welfare expenses, trade union funds, and employee education expenses incurred by an enterprise shall be deducted according to the standard, and shall be deducted according to the actual amount if it does not exceed the standard, and can only be deducted according to the standard if it exceeds the standard. The part of the employee welfare expenses incurred by the enterprise that does not exceed 14 of the total wages and salaries is allowed to be deducted.

The trade union funds allocated by the enterprise shall be allowed to be deducted in accordance with the "Special Receipt for the Allocation and Payment of Trade Union Funds" in the part that does not exceed the total wages and salaries2.

Enterprises in accordance with the relevant authorities or provincial people's standards for the scope and standards of the "five insurances and one housing fund" paid for employees, that is, basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums and other basic social insurance premiums and housing provident fund, are allowed to be deducted.

The supplementary endowment insurance premiums and supplementary medical insurance premiums paid by enterprises for investors or employees are allowed to be deducted if they meet the requirements of the competent financial and taxation departments. Enterprises participating in property insurance are allowed to deduct the insurance premiums paid in accordance with the regulations.

Pre-tax deduction standard for wages and salaries: basic endowment insurance, basic medical insurance, unemployment insurance and other social insurance premiums and housing provident fund should be deducted before wages and salaries; It also includes special additional deductions, including expenses for children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and supporting the elderly. Article 6 of the Individual Income Tax Law stipulates that 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 for 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.

Pre-tax deduction standard for wages and salaries: social insurance premiums such as basic endowment insurance, basic medical insurance, unemployment insurance, and housing provident fund should be deducted before wages and salaries; It also includes special additional deductions, including expenses for children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and supporting the elderly.

Article 6 of the Individual Income Tax Law of the People's Republic of China Calculation of taxable income: (1) The comprehensive income of resident individuals shall be deducted from expenses of 60,000 yuan from the income of each tax year, as well as special deductions and special additional deductions; The balance after other deductions determined by the law is the taxable income; 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; The income from remuneration for labor services, author's remuneration, and fictitious royalties from franchise weighing shall be taxable income based on the amount of each income; (3) The balance of the total income of each tax year after deducting costs, expenses and losses shall be the taxable income. Wait a minute.

According to Article 30 of the "Precedent of the Implementation of the Enterprise Income Tax Law of the People's Republic of China" (Order No. 512 of the People's Republic of China), Article 30 and 4 stipulates that reasonable wages and salaries incurred by enterprises are allowed to be deducted. That is to say, the salary change salary expenses can be deducted before the enterprise income tax, and there is no limit on the amount.

The law is like a sock analysis: reasonable labor and salary expenses incurred by the enterprise are allowed to be deducted. That is to say, wages and salaries can be deducted before the enterprise income tax, and there is no limit on the amount.

Legal basis: Article 34 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China Reasonable wages and salaries incurred by enterprises are allowed to be deducted. That is to say, wages and salaries can be deducted before enterprise income tax according to the facts, and there is no limit on the amount.