Death Compensation Is There Individual Income Tax 10

Individual income tax cannot be paid for work-related death compensation.

Article 37 of the Regulations on Work-related Injury Insurance If an employee dies on the job, his immediate family members shall receive funeral subsidies, pensions for dependent relatives and one-time work-related death subsidies from work-related injury insurance in accordance with the following provisions.

Article 4 of the Individual Income Tax Law of the People's Republic of China stipulates that "the following personal income is exempt from individual income tax:

1) Bonuses in science, education, technology, culture, health, sports, environmental protection and other aspects issued by provincial-level people's ** and *** ministries and commissions and units above the army level of the Chinese People's Liberation Army, as well as foreign organizations and international organizations;

2) interest on treasury bonds and financial bonds issued by the state;

3) Subsidies and allowances issued in accordance with the unified provisions of the state;

4) Welfare expenses, pensions, and relief funds;

5) Insurance indemnity;

6) Transfers and demobilization expenses for military personnel;

7) Settling-in allowance, retirement pay, retirement salary, retirement salary, and retirement living allowance paid to cadres and employees in accordance with the unified provisions of the state;

8) The income of diplomatic representatives, consuls** and other personnel of embassies and consulates in China who should be exempted from tax in accordance with the relevant laws and regulations of China;

9) Income exempted from tax in international conventions and agreements signed by China**;

10) Tax-exempt income approved by the Ministry of Finance.

The compensation obtained by the claimant for work-related death shall not be taxed.

It is advisable to apply for tax exemption from the tax authorities.

Your friend is so pitiful, I don't understand this question very well, probably yes.

Hello Mu Sui, I'm honored for your question, how to remit the personal income tax of the deceased and grandchildren, is based on different circumstances. The details are as follows: 1. If the deceased person dies after the income occurs in the current month, and this part of the individual income tax should be declared and paid in the next tax period, then his monthly income can be exempted from individual income tax; 2. The deceased person is a person who dies after declaring and paying individual income tax in the current month, and it needs to be paid.

For those who should pay individual income tax, the details are as follows: 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 property transfer; 9. Accidental gains. Individual income tax is a general term for the legal norms that regulate the social relations between the tax authorities and natural persons, residents and non-residents in the process of collecting and managing individual income tax.

Article 12 of the Individual Income Tax Law of the People's Republic of China stipulates that if a taxpayer obtains business income, the individual income tax shall be calculated on an annual basis, and the taxpayer shall submit the tax return to the tax authorities within 15 days after the end of the month or quarter, and pay the tax in advance; The final settlement shall be completed before March 31 of the following year in which the income is obtained. Hope it helps you, dear <>

Legal Analysis: Death benefits are not subject to tax. for welfare payments, pensions, and relief payments; insurance indemnity; Individual income such as subsidies and allowances issued in accordance with the unified provisions of the state does not need to be declared and paid for individual income tax.

Death compensation is a certain amount of money that should be paid according to the law for unlawful infringement of another person's life. This type of compensation is compensation for the violation of the right to life, and is not aimed at making up for the loss of life of the victim, that is, the compensation is not compensation for the loss of the right to life, that is, the right to life cannot be remedied by compensation, but for the purpose of making up for other damage caused by the death accident, and is a relief for other damaged interests. Therefore, the compensation paid by the actor based on the death of the civil subject is compensation for the cause of death.

The criteria for death compensation are: 1. If the victim's family files a lawsuit with the court, it shall be calculated for 20 years according to the standard of per capita disposable income of urban residents or per capita net income of rural residents in the previous year at the location of the court where the lawsuit is filed; 2. For those over 60 years old, the age shall be reduced by one year for each additional year; 3. If you are over 75 years old, it will be counted as five years.

Legal basis: "Individual Income Tax Law of the People's Republic of China" Article 4 The following personal income is exempt from personal income tax: (1) Bonuses issued by provincial-level people's **, *** ministries and commissions, units at or above the army level of the Chinese People's Liberation Army, as well as foreign organizations and international organizations; (2) Interest on treasury bonds and financial bonds issued by the state; (3) Subsidies and allowances issued in accordance with uniform national provisions; (4) Welfare expenses, pensions, and relief funds; (5) Insurance indemnity; (6) Transfer, demobilization and retirement allowances for servicemen; (7) Settling-in allowances, retirement allowances, basic pensions or retirement allowances, retirement allowances, and retirement allowances paid to cadres and employees in accordance with the uniform provisions of the State; (8) The income of diplomatic representatives, consuls** and other personnel of embassies and consulates of various countries in China who are exempt from tax in accordance with the relevant laws and regulations; (9) Income exempted from tax as stipulated in international conventions and agreements to which China is a party; (10) Other tax-exempt income as provided for in ***.

Whether the wages of the deceased are paid or not are subject to individual income tax should be closed. If the person dies after having income in the current month, and this part of the individual income tax should be declared and paid in the next tax period, then the income of the current month can be exempted from individual income tax. If it is a sedan car declared in the current month, it is still necessary to pay the silver wood.

In the event of the death of a taxpayer, it will certainly be difficult to recover from the individual, but the tax authorities have the power to hold the withholding agent responsible.

According to China's individual income tax law, pension metal is exempted from individual income tax, so there is no need to pay individual income tax. After the expenditure, the accountant should carry out accounting treatment, this expense is essentially a welfare expense, the enterprise is daily according to the amount of wages payable on a monthly basis to calculate the welfare expenses, so it belongs to the pre-tax expenditure, the payment should have relevant certificates, such as medical expense vouchers, the signature of the family members receiving the pension, the leadership approval procedures, etc. However, it should be noted that if it is a death in the line of duty, the compensation paid cannot be mixed with the key shouting pension and should be included in the non-operating expenses separately, which is an after-tax payment.

1. What is included in the death compensation?

Death compensation, also known as death compensation, refers to a certain amount of compensation given to the family of the deceased by the relevant responsible person in accordance with certain standards if the victim dies or dies due to various abnormal events. It includes not only the funeral expenses of the deceased, but also various compensation such as the spiritual pension of his relatives. Death compensation should be classified in a broad and narrow sense according to its meaning.

Death compensation in the narrow sense is characterized differently depending on the type of relief and rent adopted, such as the form of moral damages, the general forms of compensation, the types of property damages, and the individualized compensation for property damages. Due to the limitations of the proposition in this article, it is not possible to discuss too much about the different remedies in this article, and only take the mainstream of China's judicial practice as the definition of death compensation in the narrow sense of this article, that is, the definition of Article 29 of the Interpretation of the Supreme People's Court on Several Issues Concerning the Application of Law in the Trial of Personal Injury Compensation Cases. At present, the so-called death compensation in the theoretical community generally refers to a narrow sense.

Death compensation in a broad sense should be the compensation for all losses that can be appropriately quantified by the compensation obligor in accordance with the law after the death of the direct victim and the indirect victim suffers losses. As provided for in articles 45 and 7 of the Code of Obligations, in the event of death, the compensation to be paid shall include the expenses and funeral expenses paid, as well as the loss of the deceased's maintenance and dependents during his lifetime.

2. What is the standard for calculating death compensation?

1. Urban residents.

Compensation for the death of urban residents Per capita disposable income of urban residents in the previous year 20 years Actual age 60 for those over 60 years old5 years for those over 75 years old.

2. Rural residents.

Death compensation for rural residents per capita disposable n n n under the age of 60 in the previous year, 20 years inclusive; Over 60 years old Chronological age 60;5 years for those over 75 years old.

Under the age of one. Death Compensation for Persons Under the Age of 60 Per capita disposable income of urban residents in the previous year Per capita net income of rural residents 20 years.

75 years old.

Be over the age of 100. Death compensation for persons over the age of 75 Per capita disposable income of urban residents in the previous year and per capita net income of rural residents for 5 years.