How do I pay the wages and taxes for workers?

Workers have temporary employment and long-term employment, and the salary of long-term employment is deducted from various insurances and housing provident fund by 2,000, and the tax is charged at the excess progressive tax rate after deducting various insurances and housing provident funds.

Below is the formula.

Individual income tax payable = (taxable income deduction standard) * applicable tax rate - quick deduction.

The deduction standard is 2,000 yuan per month (raised to 2,000 yuan from March 1, 2008).

1. For the part not exceeding 500 yuan, the tax rate is 5%, and the quick deduction is 0;

2 The part exceeding 500 yuan to 2000 yuan, the tax rate is 10%, the quick deduction is 253, the part exceeding 2000 yuan to 5000 yuan, the tax rate is 15, the quick deduction is 1254 the part exceeding 5000 yuan to 20000 yuan, the tax rate is 20, the quick deduction is 3755, the part exceeding 20000 yuan to 40000 yuan, the tax rate is 25%, and the quick deduction is 1375

How did the quick deduction come about?

Take the 3rd level of data to explain: 125 75 50 1500 5% 500 10% 1500 (15% 10%) 500 (15% 5%)

If a labor contract has been signed with the enterprise, the balance after deducting the expenses of 2,000 yuan and the social insurance contributions borne by the employee (i.e., three insurances and one housing fund) shall be calculated and paid according to the corresponding tax rate and quick deduction.

If there is no labor contract, the tax will be paid at 20% after deducting 800 yuan for less than 4,000 yuan.

1. If the salary range is between 1 and 5,000 yuan, including 5,000 yuan, the applicable individual income tax rate is 0%; If the salary range is between 5,000-8,000 yuan, including 8,000 yuan, the applicable individual income tax rate is 3%; If the salary range is between 8,000 and 17,000 yuan, including 17,000 yuan, the applicable individual income tax rate is 10%; Salary range between 17,000-30,000 yuan, including 30,000 yuan, the applicable personal income tax rate is 20%.

2. If the salary range is between 30,000 and 40,000 yuan, including 40,000 yuan, the applicable individual income tax rate is 25%; If the salary range is between 40,000-60,000 yuan, including 60,000 yuan, the applicable individual income tax rate is 30%; The salary range is between 60,000 and 85,000 yuan, including 85,000 yuan, and the applicable individual income tax rate is 35%; If the salary range is more than 85,000 yuan, the applicable individual income tax rate is 45%.

Formula: Taxable income = monthly income - 5,000 yuan (tax threshold) - special deduction (five insurances and one housing fund, etc.) - special additional deduction - other deductions determined according to law. With the formula calculation, it is easy to calculate the amount of salary tax.

The individual income tax standard for workers' wages is 5,000, but it does not include 5,000, and more than 5,000 must be paid according to the amount of wages. There are two ways to file individual income tax, namely withholding agent declaration and annual self-declaration.

1. Individual income tax standards for workers' wages.

The personal income tax standard for workers' wages is 5,000 yuan. Taxable income = monthly income - 5,000 yuan (tax threshold) - special deductions (three insurances and one housing fund, etc.) - special additional deductions and other deductions determined by law.

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 5,000-8,000 yuan, including 8,000 yuan, the applicable individual income tax rate is 3%;

3.If the salary range is between 8,000 and 17,000 yuan, including 17,000 yuan, the applicable individual income tax rate is 10%;

4.Salary range between 17,000-30,000 yuan, including 30,000 yuan, the applicable personal 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.If the salary range is between 40,000-60,000 yuan, including 60,000 yuan, the applicable individual income tax rate is 30%;

7.The salary range is between 60,000 and 85,000 yuan, including 85,000 yuan, and the applicable individual income tax rate is 35%;

8.If the salary range is more than 85,000 yuan, the applicable individual income tax rate is 45%.

2. What is the declaration method of individual income tax?

There are two ways to file individual income tax returns: through withholding agents and self-declaration in the year of comprehensive income. Remind you that Tongwu has not declared a withholding agent: this item is paid by the unit on behalf of the tax, and the tax reduction is carried out on behalf of the company every month, which is applicable to office workers.

The most ideal way for office workers to declare can be deducted when they pay their monthly salary; Annual self-declaration of comprehensive income: annual self-declaration of comprehensive income means that there is no need for the unit to pay taxes and reduce taxes on behalf of the unit, but in the process of filling in the information, it is necessary to provide a unified social information**, which can be obtained and filled in online cavity pants debate into the pure dismantling line.

3. Conditions for applying for tax refund of individual income tax.

The conditions for applying for individual income tax refund are as follows:

1.If the tax is paid by mistake for various reasons, such as repeated payment and withholding, wrong use of tax, or tax payment has been paid last year but the tax payable has been collected and prepaid, the tax refund procedures can be handled in accordance with the procedures;

2.There are certain changes in the country's tax policy, which is a policy tax refund, then the tax refund shall be handled in accordance with the national tax refund policy;

3.If you need to apply for a tax refund due to other reasons.

Legal basis

Article 51 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection shall refund the tax paid by a taxpayer in excess of the tax payable immediately after being discovered.

Legal analysis: In general, the individual income tax is paid by the unit, that is, the unit deducts the personal income from the employee's salary and pays it to the tax department. However, sometimes there is a problem with the tax system or the company's finances go wrong, and the individual income tax needs to be paid by the employee himself.

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

Legal Analysis: Unit Withholding and Payment. Before the employee receives the salary, the employee's employer will first go to the local taxation bureau to go through the withholding and payment procedures, and will pay the tax before paying the salary to the employee.

The company's financial staff will calculate the tax to be paid according to each person's salary before paying the salary. At present, the threshold of personal income tax is 5,000 yuan per month, if the monthly income of citizens exceeds 5,000 yuan, they need to consciously pay taxes.

Legal basis: Article 9 of the Individual Income Tax Law of the People's Republic of China The individual income tax shall be the taxpayer and the unit or individual that pays the income shall be the withholding agent. If the taxpayer has a Chinese citizenship number, the Chinese citizenship number shall be the taxpayer identification number; If the taxpayer does not have a Chinese citizenship number, the taxpayer identification number shall be given by the tax authority.

When a withholding agent withholds tax, the taxpayer shall provide the withholding agent with a taxpayer identification number.

Below is the formula.

Individual income tax payable = (taxable income deduction standard) * applicable tax rate - quick deduction.

The deduction standard is 2,000 yuan per month (raised to 2,000 yuan from March 1, 2008).

Individual income tax calculation formula.

1. For the part not exceeding 500 yuan, the tax rate is 5%, and the quick deduction is 0;

2. For the part exceeding 500 yuan to 2,000 yuan, the tax rate is 10%, and the quick deduction is 25

3. For the part exceeding 2,000 yuan to 5,000 yuan, the tax rate is 15%, and the deduction is 125

4. For the part exceeding 5,000 yuan to 20,000 yuan, the tax rate is 20%, and the quick deduction is 375

5. For the part exceeding 20,000 yuan to 40,000 yuan, the tax rate is 25%, and the quick deduction is 1,375

How did the quick deduction come about?

Nathida's missing 3 data descriptions: 125 75 50 1500 5% 500 10% 1500 (15% 10%) 500 (15% 5%)

Below is the formula.

Individual income tax payable = (taxable income deduction standard) * applicable tax rate - quick deduction.

The deduction standard is 2,000 yuan per month (raised to 2,000 yuan from March 1, 2008).

Individual income tax calculation formula.

1. For the part not exceeding 500 yuan, the tax rate is 5%, and the quick deduction is 0;

2. For the part exceeding 500 yuan to 2,000 yuan, the tax rate is 10%, and the quick deduction is 25

3. For the part exceeding 2,000 yuan to 5,000 yuan, the tax rate is 15%, and the deduction is 125

4. For the part exceeding 5,000 yuan to 20,000 yuan, the tax rate is 20%, and the quick deduction is 375

5. For the part exceeding 20,000 yuan to 40,000 yuan, the tax rate is 25%, and the quick deduction is 1,375

How did the quick deduction come about?

Nathida's missing 3 data descriptions: 125 75 50 1500 5% 500 10% 1500 (15% 10%) 500 (15% 5%)

Below is the formula.

Individual income tax payable = (taxable income deduction standard) * applicable tax rate - quick deduction.

The deduction standard is 2,000 yuan per month (raised to 2,000 yuan from March 1, 2008).

Individual income tax calculation formula.

1. For the part not exceeding 500 yuan, the tax rate is 5%, and the quick deduction is 0;

2. For the part exceeding 500 yuan to 2,000 yuan, the tax rate is 10%, and the quick deduction is 25

3. For the part exceeding 2,000 yuan to 5,000 yuan, the tax rate is 15%, and the deduction is 125

4. For the part exceeding 5,000 yuan to 20,000 yuan, the tax rate is 20%, and the quick deduction is 375

5. For the part exceeding 20,000 yuan to 40,000 yuan, the tax rate is 25%, and the quick deduction is 1,375

How did the quick deduction come about?

Nathida's missing 3 data descriptions: 125 75 50 1500 5% 500 10% 1500 (15% 10%) 500 (15% 5%)

Calculation of taxable income under Article 6 of the Individual Income Tax Law: (1) The comprehensive income of the individual resident group shall be the taxable income after deducting the expenses of 60,000 yuan from the income of each tax year and the special chiqiao orange deduction, special additional deduction and other deductions determined in accordance with the law; (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. 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%.

A year's salary of 60,000 yuan needs to be taxed and deducted, including social insurance premiums such as basic endowment insurance, basic medical insurance, unemployment insurance and housing provident fund paid by residents in accordance with the scope and standards stipulated by the state; Special additional deductions include expenses for children's education, continuing education, medical treatment for serious illnesses, housing loan interest or housing rent, and support for the elderly.