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If the basic salary exceeds 5,000 yuan, individual income tax must be paid;
Individual income tax payable = taxable income Applicable tax rate - quick deduction.
Deduction standard: 5,000 yuan per month (applicable to income from wages and salaries) taxable income = monthly income after deducting three insurances and one housing fund - deduction standard.
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This starting point is too low to need.
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The number of taxes paid is also different for different incomes, and the monthly income is less than 5000 and does not need to pay taxes, and the specific requirements are as follows:
Article 1 In order to meet the needs of the audit and collection of taxes on individual industrial and commercial households (hereinafter referred to as self-employed persons) and strengthen the collection and management of individual income tax, these measures are formulated in accordance with the provisions of the relevant national tax laws and regulations.
Article 2 All self-employed individuals who are subject to audit and collection shall calculate and declare and pay individual income tax in accordance with the provisions of these Measures.
Article 3 The balance of the total income of a self-employed person in each tax year after deducting costs, expenses and losses shall be the taxable income, and the individual income tax payable shall be calculated accordingly. It is calculated as follows:
Taxable income Total income Costs, expenses and losses.
Amount of personal income tax payable Taxable income Applicable tax rate.
Supplement]: According to the provisions of the Provisional Regulations of the People's Republic of China on Value-Added Tax, the VAT levy rate for small-scale taxpayers is 3%.
VAT is calculated and paid at a rate of 3% on the sales amount excluding tax, and the sales amount excluding tax = the sales amount including tax (1 + collection rate).
VAT payable = 3% of sales excluding tax
Say. The list price of a certain product is 1030, and the sales excluding tax = 1030 (1+3%) = 1000 yuan. VAT payable = 1000 3% = 30 yuan.
VAT is levied by the national tax, and how much you pay depends on how much you sell. Generally, the tax bureau will conduct an on-site investigation to determine the quota and issue a "Notice of Approval of Quota" to you.
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The monthly salary is 17,000 yuan, and the individual income tax is calculated after deducting five insurances and one housing fund. Individual income tax is.
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Cumulative withholding and prepayment of taxable income Cumulative income Cumulative tax-exempt income Cumulative deduction of expenses Cumulative special deduction Cumulative special additional deduction Cumulative other deductions determined in accordance with the law.
Withholding and withholding tax for the current period (cumulative withholding and withholding taxable income withholding rate Quick calculation deduction) Cumulative tax reduction and exemption Cumulative withholding and withholding tax.
Tip 1] Cumulative deduction of expenses 5000 months of employment in the current year as of the current month.
Tip 2] Special deduction: 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. (Three insurances and one housing fund).
Tip 3] Special additional deductions: including expenses such as children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and supporting the elderly.
1) In addition to serious illness medical treatment, taxpayers can choose to enjoy a special additional deduction policy on a monthly basis when they pay wages and salaries in the unit, such as children's education, support for the elderly, housing loan interest, housing rent, and continuing education. (See next talk for specific policies).
2) In a tax year, if the deduction information is not reported to the employer in time, resulting in the withholding and prepayment of wages and salaries income tax in the unit is not deducted or not fully deducted, it can apply to the unit for supplementary deduction in the remaining months of the year, or it can be deducted from March 1 to June 30 of the following year when the tax authority in charge of remittance is made the final settlement declaration.
Tip 4] Other deductions: including individual payment of enterprise annuity and occupational annuity in line with national regulations, individual purchase of commercial health insurance in line with national regulations, tax-deferred commercial pension insurance, and other items that can be deducted according to the regulations.
Tip 5] Special deductions, special additional deductions and other deductions determined in accordance with the law shall be limited to the taxable income of a resident individual in a tax year; If the deduction cannot be completed in one tax year, it shall not be carried forward to the next year.
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Hello. Hello.
990 yuan, 2370 yuan of personal income tax payable. Pay individual income tax = (salary 17,000 yuan - personal payment of five insurances and one housing fund amount 0 yuan - individual income tax deduction 5,000 (yuan) * tax rate 20% - quick deduction 1,410 yuan) = 990 yuan.
Individual income tax payers refer to individuals who have a domicile in China, or who have not been domiciled but have resided in China for one year, and who have no domicile and do not reside or have resided in China for less than one year but have obtained income from China, including Chinese citizens, individual industrial and commercial households, foreign individuals, etc. The taxation principles of individual income tax are divided into "territorialism" and "personalism". In accordance with the principle of territoriality, only the income of the country is taxed, regardless of whether the taxpayer is a citizen or a resident; In accordance with the principle of personalism, taxes are levied only on citizens or residents of the country, regardless of whether their income** is domestic or foreign.
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If this is your monthly salary, without considering other factors, such as your social security, special additional deductions, etc., the individual income tax you need to pay is (17000-5000) 3% 360 yuan.
5000 is the threshold.
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17,000 yuan does not consider additional deductions, and the individual income tax payable = 3,000 3% ten (17,000-5,000-3,000) 10% = 990 yuan.
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There is no social security personal deduction, no special additional deduction, the monthly salary is 17,000 yuan minus the tax threshold of 5,000 yuan, and the applicable tax rate is 10%.
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You can't say this question clearly, you can't. What are your deductions and how much they will be deducted, which can only be calculated after comprehensive calculation.
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If there is no special additional deduction, and five insurances and one housing fund have not been paid, the salary of 17,000, the annual salary of 10,000, the annual cumulative amount of individual income tax threshold is 60,000, the taxable income is 10,000-60,000 = 10,000, the applicable dry tax rate is 10%, the quick deduction is 2,520, and the personal income tax is 10,000 yuan.
That is to say, a salary of 17,000, an annual salary of 10,000 yuan, and an annual personal income tax of 10,000 yuan need to be paid.
If there is a special additional deduction and five insurances and one housing fund, you can refer to the following calculation method to calculate in Yuanxiangxing. Of course, there are special additional deductions, five insurances and one housing fund, which can reduce the tax income, and the personal income tax will be less than 10,000 yuan.
After deducting the annual income tax threshold of 60,000 yuan, deducting the annual special additional deduction and the annual personal social security provident fund, it is the annual tax income, and the annual tax income is used to calculate the individual income tax.
The annual tax income does not exceed 36,000 yuan, the tax rate is 3%, and the quick deduction is 0;
If the annual taxable income exceeds 36,000 yuan to 144,000 yuan, the tax rate is 10%, and the quick deduction is 2520;
If the annual taxable income exceeds 144,000 yuan to 300,000 yuan, the tax rate is 20%, and the quick deduction is 16920;
If the annual taxable income exceeds 300,000 yuan to 420,000 yuan, the tax rate is 25%, and the quick deduction is 31920;
If the annual taxable income exceeds 420,000 yuan to 660,000 yuan, the tax rate is 30%, and the quick deduction is 52920;
If the annual taxable income exceeds 660,000 yuan to 960,000 yuan, the tax rate is 35%, and the quick deduction is 85920;
The annual taxable income exceeds 960,000 yuan, the tax rate is 45%, and the quick deduction is 181920
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Legal analysis: 30,000 yuan, the part exceeding 5,000 yuan is 25,000, 12,000 to 25,000 part to pay 20% tax, 25,000 20% = 5,000, you also need to subtract the quick deduction of 1,410 yuan, 5,000-1,410 = 3,590, so 30,000 yuan of wages need to pay 3,590 yuan of tax.
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 management 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. Sun Fang cracked.
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 closed withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.
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Hello, with an annual income of 143,000 yuan, you need to pay personal income tax of 5,780 yuan. This is not counting various social insurance premiums and special additional deductions.
Individual income tax is a general term for the legal norms that regulate the social relations between the taxing authorities and natural persons (residents and non-residents) in the process of collecting and administering individual income tax.
Calculation method: taxable income = monthly income - 5,000 yuan (exemption) - special deduction (three insurances such as Zituan and one housing fund, etc.) - special additional deduction - other deductions determined according to law.
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Individual income tax rate: 1. For comprehensive income, the excess progressive tax rate of 3% to 45% shall be applied; 2. The excess progressive tax rate of 5% to 35% shall be applied to business income; 3. Income from interest, dividends, bonuses, income from property leasing, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.
Calculation of taxable income under Article 6 of the Individual Income Tax Law of the People's Republic of China: (1) The comprehensive income of resident individuals 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 expenses of 5,000 yuan per month; 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. (4) Where the income from property lease does not exceed 4,000 yuan each time, 800 yuan shall be deducted from expenses; If the amount is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be the taxable income. (5) The income from the transfer of property shall be the taxable income after deducting the original value of the property and reasonable expenses.
6) Interest, dividends, bonuses and incidental income shall be taxable with 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%.
Individuals who donate their income to public welfare charitable undertakings such as education, poverty alleviation, and poverty relief may deduct from their taxable income if the donation amount does not exceed 30% of the taxable income declared by the taxpayer; Where it is stipulated that donations to public welfare and charitable undertakings shall be deducted in full before tax, such provisions shall prevail. 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 such as children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and support for the elderly, shall be determined by *** and reported to the Standing Committee of the National People's Congress for the record.
According to the Individual Income Tax Law, the applicable tax rate of individual income tax for self-employed individuals is divided into 5 levels, specifically: the tax rate for taxable income not exceeding 15,000 yuan is 5%, and the quick deduction is 0; The tax rate for more than 15,000 yuan but not more than 30,000 yuan is 10%, and the quick deduction is 750; The tax rate for more than 30,000 yuan but not more than 60,000 yuan is 20%. The quick calculation deduction is 3750; The tax rate for more than 60,000 yuan but not more than 100,000 yuan is 30%, and the quick deduction is 9,750; The tax rate for more than 100,000 yuan is 35%, and the quick deduction is 14,750. >>>More
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It should be said that there is no personal labor tax, as far as you mentioned, your unit has withheld individual income tax for the local taxation authorities, and there are 11 situations in which individual income tax is levied, (1) wages and salaries (2) income from contracted operation and leasing of enterprises and institutions (3) income from production and operation of individual industrial and commercial households (4) income from labor remuneration (5) interest, dividends, Income from dividends (6) income from author's remuneration (7) income from royalties (8) income from property transfer (9) income from property lease (10) incidental income (11) other income. >>>More