How to pay personal income tax for vertical units

Scope of personal income tax:

Income from wages and salaries.

Income from wages and salaries refers to the wages, salaries, bonuses, year-end salary increases, labor bonuses, allowances, subsidies and other income related to the position or employment obtained by an individual as a result of his or her position or employment. That is to say, as long as the income obtained by an individual is related to his position or employment, regardless of the capital expenditure channel of his unit or paid in cash, in kind, negotiable securities, etc., it is the subject of taxation of the income item of wages and salaries.

The personal income is taxable income after deducting 2,000 yuan from the five insurances and one housing fund paid by the enterprise for employees within the specified range, and the taxable income is calculated and paid according to the following table:

Progression Taxable income for the whole month Tax rate (%)Quick deduction (yuan) 1, the part not exceeding 500 yuan 5 0

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, 40 103759 for more than 80,000 yuan to 100,000 yuan, and 45 15,375 for more than 100,000 yuan

It shall be withheld and paid by the unit.

Individual income tax should be paid after deducting four insurances and one housing fund of more than 1,600 yuan, for example: salary deduction of four insurances and one housing fund is 2,600 yuan, and the individual income tax should be paid within (2600-1600)*10%-25=75, after calculating the amount, fill in the tax payment form of the local tax, stamp the financial seal of the unit, the name of the person, and pay directly to the opening bank of the unit.

Individual income tax is generally withheld and paid by the unit and paid to the local tax department.

Personal income tax: Interest tax is a national tax, and the others are local taxes.

Local tax bureaus of provinces, municipalities and counties.

Article 2, Paragraph 1, Item 3 of Document No. 88 of the State Administration of Taxation [2008] stipulates that public institutions, social organizations and private non-enterprise units shall be managed. Grasp its establishment, business scope, etc. through tax registration information, and require its normal tax declaration in accordance with the provisions of the tax law.

Strengthen the accreditation and annual review of non-profit organizations. Taxable income, non-taxable income and tax-exempt income are strictly defined. Calculate the costs and expenses corresponding to taxable income and non-taxable income separately.

Article 5 of Guo Shui Han [2008] No. 159 stipulates that, in view of the various organizational forms of economic entities engaged in production and operation in practice, in order to fully reflect the principle of tax fairness and neutrality, the new enterprise income tax law and its implementation regulations have changed the past practice of judging taxpayers based on three conditions of independent accounting of domestic enterprise income tax, and will identify enterprises and organizations that obtain income in the form of corporate and non-corporate enterprises as enterprise income tax taxpayers, including state-owned enterprises, collective enterprises, private enterprises, Joint ventures, joint-stock enterprises, Sino-foreign joint ventures, Sino-foreign cooperative joint ventures, foreign enterprises, foreign-funded enterprises, public institutions, social organizations, private non-enterprise units and other organizations engaged in business activities shall be in harmony with the practices of most countries in the world.

The individual income tax part, according to the rules of individual income tax collection, salary income minus the personal payment part of five insurances and one housing fund, and then subtract the tax threshold, the corresponding result is calculated according to the corresponding tax rate standard, and the individual income tax collection of enterprise annuity is to treat the enterprise annuity payment as a month's salary alone, without any expense deduction, directly multiplied by the corresponding tax rate to calculate, for your unit to pay 200, use 200 times the tax rate of 3%, which is the individual income tax of the enterprise annuity.

The salary in September is 8,000 yuan, deducting five insurances and one housing fund (assuming 1,500 yuan), deducting the threshold of 3,500 yuan, the taxable income is 8,000-1,500-3,500 = 3,000 yuan, and the applicable tax rate is 10%, then the individual income tax on the salary part is 300 yuan.

The enterprise annuity is not combined with the salary for tax calculation, and is used as a monthly salary alone, without deducting the tax threshold, then the enterprise annuity part is 200 yuan, and the applicable tax rate is 3%, and the individual income tax of the enterprise annuity is 200 yuan multiplied by 3% = 6 yuan.

The total individual income tax payable in September = personal income tax on wages + individual income tax payable on enterprise annuity = 306 yuan.

The amount of individual income tax withheld, for five insurances and one housing fund, does not include the part paid by the unit, and only includes the part that the individual does not exceed the actual payment of the regulations.

Because the unit contribution part of the five insurances and one housing fund is not counted as the salary and salary income of the individual

The amount of individual income tax refers to the wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to the position or employment obtained by an individual due to his or her position or employment.

It refers to the wages, salaries, bonuses, year-end salary increases, labor bonuses, allowances, subsidies and other income related to the position or employment obtained by an individual as a result of his or her position or employment.

There are two ways: one is to go through the return procedures, and the other is to offset the tax payable in the next period.

In the next declaration, it will be deducted according to the amount paid.

The current year can be deducted in the next month or in the following month.

For the previous year, you need to apply for a tax refund.