The festival fee is 2,800 yuan, how much tax can I file?

The festival fee of 2,800 yuan will be incorporated into your salary of the month to calculate and levy individual income tax.

Calculation basis:

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

The deduction standard is 1600 yuan per month.

if it does not exceed 500 yuan, the tax rate is 5%, and the quick deduction is 0;

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

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

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

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

For the part exceeding 40,000 yuan to 60,000 yuan, the tax rate is 30%, and the quick deduction is 3,375

For the part exceeding 60,000 yuan to 80,000 yuan, the tax rate is 35%, and the quick deduction is 6,375

For the part exceeding 80,000 yuan to 100,000 yuan, the tax rate is 40%, and the quick deduction is 10,375

For the part exceeding 100,000 yuan, the tax rate is 45%, and the quick deduction is 15,375

The festival fee is of a welfare nature and is not taxable.

The gap between the rich and the poor is too big, not to mention that the "festival fee" is the salary, and it is only 830 yuan per month! I can't even think about it!!

The festival fee is of a welfare nature, and it is right not to pay taxes.

But you're a little wrong in the example below, because it should be 800.

There is nothing wrong with the tax rate.

I collect all kinds of personal income tax here.

The tax on festival expenses shall be paid in accordance with individual income tax.

Individual Income Tax = Wage Holiday Allowance - The part of the tax threshold multiplied by the individual income tax rate, which is generally the additional income paid by the employer to the employee in addition to the normal salary on statutory holidays. Article 8 of the Regulations for the Implementation of China's Individual Income Tax Law stipulates that "income from wages and salaries refers to the wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to the employment of the post or the person in the chain."

According to the explanation of the tax department, the festival allowance belongs to the income from wages and salaries, and should be taxed according to the income from wages and salaries of the month in which the letter is disguised. That is, the tax on festival expenses is paid according to individual income tax. Regardless of single or multiple distributions, virtual items or physical distribution, the amount cannot exceed 1,000 RMB, otherwise it is a violation of the department's source regulations.

1. Tax deduction standards for wages and bonuses.

According to the latest regulations, the tax deduction standard for wages and bonuses is 3,500 yuan, that is, the threshold for deducting individual income tax for wages and bonuses is 3,500 yuan. The current individual income tax exemption amount is 3,500 yuan per month, and if the income from labor remuneration, author's remuneration and royalties does not exceed 4,000 yuan each time, the expenses will be deducted by 800 yuan; If it is more than 4,000 yuan, 20% of the fee will be deducted. The individual income tax exemption amount has been increased to 5,000 yuan per month (60,000 yuan per year).

2. Calculation standards for tax deduction of wages and bonuses.

1. Taxable income = salary income amount - various social insurance premiums - tax threshold (3,500 yuan) 2. Tax payable = taxable income multiplied by tax rate - quick deduction.

Wages refer to the remuneration paid by the employer or statutory employer to the employee in the form of money in accordance with the law, or the industry regulation, or according to the agreement with the employee. Wages can be calculated in different forms such as hourly salary, monthly salary, annual salary, etc. Bonus refers to the remuneration paid to the employee for the excess work provided, and is a supplementary form of distribution according to work.

There are roughly two types of bonuses: rewards for overcompleting work tasks and bonuses for skill competitions, professional level certifications, etc.