2019 personal income tax income 12 90,000?

The tax refund or tax payment is mainly completed through the 2019 individual income tax comprehensive settlement, which can be seen in my previous Q&A links.

How to calculate the annual tax settlement?

If the platform company has helped you withhold and prepay individual income tax before, you can confirm the existing data in the individual income tax app system and declare it, and fill in the relevant special additional deductions according to the prompts, and the general information can be collected.

This is provided by Wuxi Dawei Tax Accountant Office for your reference! If you don't understand the question, you can continue to ask questions or leave a private message. Wuxi Dawei Tax Agent Firm focuses on the field of finance and taxation, providing tax assurance (including enterprise income tax final settlement verification), taxation** (including individual income tax final settlement**), tax consulting, and financial and tax training services for corporate executives!

Taxpayers who need to file annual tax settlement.

According to the provisions of the tax law, taxpayers need to handle the annual reconciliation if one of the following circumstances is met:

1) The amount of tax prepaid in 2019 is greater than the annual tax payable and the applicant applies for tax refund. Including the comprehensive income in 2019 does not exceed 60,000 yuan, but the individual income tax has been prepaid; The withholding rate applicable to the annual intermediate labor remuneration, author's remuneration and royalties is higher than the annual applicable tax rate for comprehensive income; When paying tax in advance, the deduction is not declared or the deduction is not fully deducted for deductions, special deductions, special additional deductions, other deductions or donations determined in accordance with the law, and the situation of not declaring or not fully enjoying the preferential treatment of comprehensive income tax.

2) The comprehensive income in 2019 exceeds 120,000 yuan and the amount of tax required exceeds 400 yuan. Including the acquisition of two or more comprehensive income, the increase in the applicable tax rate after the merger, resulting in the amount of prepaid tax less than the annual tax payable.

In 2019, there was no tax refund for income exceeding 120,000 yuan.

2019 annual final settlement refundable or additional tax amount = [(comprehensive income amount - 60,000 yuan - special deductions such as "three insurances and one housing fund" - special additional deductions such as children's education - other deductions determined in accordance with the law - donations for public welfare and charity) Applicable tax rate - quick calculation deduction] - prepaid tax in 2019.

Among them, the amount of comprehensive income, special deductions such as "three insurances and one housing fund", other deductions determined in accordance with the law, and donations to public welfare and charitable undertakings are all income and expenses incurred in 2019. Special additional deductions such as children's education are eligible deductions in 2019.

Individual income tax Douqing tax refund conditions:

First, it is a Chinese resident individual as stipulated in the tax law.

The second is one or more of the income from wages and salaries, remuneration for labor services, author's remuneration or royalties from concession distribution within a tax year (from January 1 to December 31, 2019).

Third, it is necessary to apply for a tax refund after the annual comprehensive tax calculation (except for voluntary waiver of tax refund), or should pay tax and one of the following circumstances: 1The annual comprehensive income is more than 120,000 yuan and the amount of tax payable is more than 400 yuan; 2.

When the income is obtained, the withholding agent fails to withhold and prepay individual income tax in accordance with the law.

Comprehensive income includes 4 items: income from wages and salaries, income from remuneration for labor services, income from author's remuneration, and income from royalties.

The annual reconciliation of comprehensive income only includes the four types of income included in the final settlement, excluding business income, income from interest, dividends and dividends, income from property leasing, income from property transfer and incidental income. It also does not include the annual one-time dust defense bonus that taxpayers choose not to include in their comprehensive income.

Taxpayers should handle the annual reconciliation of comprehensive income for 2019 from March 1 to June 30, 2020.

The above content refers to Minnan Net - how much can you apply for tax refund with an annual income of less than 60,000 or more than 120,000 can you apply for tax refund.

Legal analysis: An annual income of 120,000 yuan needs to pay a tax of 2,980 yuan for the whole year.

Cumulative withholding and prepayment of taxable income - cumulative tax-exempt income - cumulative deduction of expenses - cumulative special deduction - cumulative special additional deduction - cumulative other deductions determined in accordance with law. Calculation method of personal income tax.

Taxable income = monthly income - 5,000 yuan (tax threshold) - special deductions (three insurances and one housing fund, etc.) - special additional deductions - other deductions determined according to law. The rate of personal income tax.

Individual income tax stipulates three different tax rates according to different tax items:

1. Comprehensive income (income from wages and salaries, income from labor remuneration, income from author's remuneration, income from royalties) shall be subject to 7 levels of excess progressive tax rate, and the tax shall be calculated and levied according to the monthly taxable income. The tax rate is divided into 7 levels according to the taxable income of individual monthly wages and salaries, with the highest level being 45% and the lowest level being 3%.

2. The 5-level excess progressive tax rate is applicable to business income. The annual taxable income of individual industrial and commercial households and the annual taxable income of contracted and leased operations of enterprises and institutions are divided into five levels, with the lowest level being 5% and the highest level being 35%.

3. Proportional tax rate. Individual income tax on interest, dividends, bonuses, property lease income, property transfer income, incidental income and other income shall be levied on a per-time basis, and a proportional tax rate of 20% shall be applied.

Legal basis: Article 3 of the Individual Income Tax Law of the People's Republic of China The tax rate of individual income tax: 1. The income from wages and salaries shall be subject to the progressive tax rate of excess, and the tax rate shall be 5% to 45% (the tax rate table is attached).

2. The income from production and operation of individual industrial and commercial households, as well as the income from contracted and leased operations of enterprises and institutions, shall be subject to an excess progressive tax rate of 5% to 35% (the tax rate table is attached). 3. The income from author's remuneration shall be subject to a proportional tax rate of 20% and a tax reduction of 30% according to the tax payable. 4. The proportional tax rate shall be applied to the income from remuneration for labor services, which shall be 20%.

If the one-time income from labor remuneration is abnormally high, a mark-up levy may be implemented, and the specific measures shall be prescribed by ***. 5. Income from royalties, interest, dividends, bonuses, income from property leases, income from property transfers, incidental income and other income shall be subject to a proportional tax rate of 20%.

The 2019 personal income tax rate and income situation are as follows:

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. The salary range is between 5,000 and 8,000 yuan, including 8,000 yuan, and the personal income tax rate is 3%;

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

4. The salary range is between 17,000 and 30,000 yuan, including 30,000 yuan, and the applicable individual 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 and 60,000 yuan, including 60,000 yuan, the applicable individual income tax rate is 30%;

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

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

Income from wages and salaries is subject to a seven-level progressive tax rate of three percent (3%) to forty-five percent (45%). Monthly salary withholding and prepayment, using the annual cumulative withholding and prepayment method, the amount of withholding and withholding tax in the current period = (cumulative pre-macro fiber withholding and prepayment of taxable income withholding rate - quick deduction) - cumulative tax reduction and exemption - cumulative withheld and withheld tax amount In January 2019, the newly revised individual income tax law was officially implemented, and the individual income tax was increased from the previous 3,500 yuan to 5,000 yuan, and 6 special additional deductions can also be deducted, mainly including children's education, continuing education, supporting the elderly, serious illness medical treatment, Housing loan interest and housing rent, deducting three insurances and one housing fund and special surcharges, wages greater than 5,000 yuan need to pay individual income tax, if less than 5,000 yuan, do not need to pay.

Article 3 of the Individual Income Tax Law of the People's Republic of China on the tax rate of individual income tax:

1) For comprehensive income, an excess progressive tax rate of 3% to 45% shall be applied (the final tax rate table is attached);

2) For business income, the excess progressive jujube filial piety tax rate of 5% to 35% shall be applied (the tax rate table is attached);

3) Income from interest, dividends and bonuses, income from property leases, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

1. Tax payable on personal comprehensive income = (income of 60,000 yuan, special deduction, special additional deduction, other deductions) Tax rate Quick deduction, income = income from wages and salaries + 80% income from labor remuneration 80% income from royalties 80% income from author's remuneration 70%.

Here's a simple example:

Suppose that the user receives a salary of 20,000 yuan per month from January to December 2019, pays 2,040 yuan per month for social security and provident fund (not exceeding the standard), gets 10,000 yuan per month for going out to lecture, and gets 5,000 yuan for publishing articles every month. Users can enjoy a special additional deduction of 4,500 yuan per month. The total annual total income is 420,000 yuan, and the total can be deducted 78,480 yuan.

Then: comprehensive income = [20000 + 10000 (1-20%) + 5000 (1-20%) 70%] 12-(2040 + 5000 + 4500) 12 = 231120 yuan; Apply the tax rate of 20% and the quick deduction of 16920, so that the tax payable for hail = 231120 20%-16920 = 29304 yuan.

2. There are two ways to calculate the tax payable on the comprehensive income of an enterprise:

1. Direct calculation method: taxable income = total income - non-taxable income - tax-exempt income - deduction amount - make up for losses.

2. Indirect calculation method of high dust: taxable income = total accounting profit and amount of tax adjustment items.

Assuming that the business belongs to the commercial or processing industry, the types of taxes that need to be paid include:

1. The urban construction tax shall be paid at 7% of the value-added tax paid (5% for counties and towns and 1% for townships).

2. The education fee surcharge shall be paid at 3% of the value-added tax paid.

3. The local education fee surcharge shall be paid at 2% of the value-added tax paid.

4. There are also provincial enclosure and water conservancy construction fees calculated according to sales revenue.