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From September 1, 2011, the monthly salary of more than 3,500 yuan is taxed, and no more than 3,500 yuan is not taxed. The individual income tax law applies nationwide, and there are no regional differences.
I brought the original ID to the office hall of the local taxation bureau to print. In addition, you can also try to pay attention to the "provincial local tax" (such as Guangdong local tax, Jiangsu local tax, etc.) WeChat *** in the province where your company is located, and the WeChat *** of many provinces have the function of applying for the issuance of electronic individual income tax forms.
The tax bill is a voucher given to the taxpayer by the tax collection authority after collecting the tax. After the company pays taxes, the tax office will issue tax bills, which are collected and kept by the tax preparers of each unit.
Taxation is the form in which the state distributes the products of society by virtue of political or public power. Taxation is a form of distribution to meet the public needs of society; Taxation is indirectly reimbursable (gratuitous), compulsory (mandatory), and legally normative (fixed).
The essence of taxation is a special distribution relationship formed by the state levying in-kind or monetary goods or money from economic units and individuals free of charge in accordance with the law. This kind of distribution relationship reflects in a concentrated way the economic relations and interest relations between the state and all classes and strata. Specifically, it is manifested in the following aspects:
The subject of distribution is the state, which is a kind of distribution relationship premised on the political power of the state; The object of distribution is the social surplus product, and no matter who pays the taxes, all tax sources come from the national income created by the laborers in the current year or the social wealth accumulated in the previous years; The purpose of the assignment is to serve the fulfillment of state functions; The result of distribution is necessarily in favor of the ruling class and not in favor of the ruled class, because taxation has always served the interests of the ruling class. Different socio-economic systems and different national natures determine the different nature of taxation in different countries.
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The income certificate is issued by the unit, which is used for the purpose of housing loans, etc., and there is no need to issue a tax bill, just a certificate.
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Legal analysis: the company issues income certificates, not only before and after tax, but also social security deductions; Generally speaking, the income certificate issued by the company is "payable", that is, the part that is not deducted from anything. Allowances and subsidies refer to the allowances paid to employees to compensate for their special or additional labor consumption and other special reasons, as well as the price subsidies paid to employees to ensure that their wages are not affected by prices.
Legal basis: Article 6 of the Interim Provisions on Payment of Wages shall be paid by the employer to the employee himself/herself. If the worker is unable to receive wages for any reason, his relatives or entrusting others to collect the wages on his or her behalf.
The employer may entrust the bank to pay the wages on behalf of the employer.
The employer must keep a written record of the amount and time of payment of the employee's wages, the name and signature of the recipient, and keep it for at least two years for future reference. When paying wages, the employer shall provide the employee with a list of his or her personal wages.
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Can be used as proof of salary.
The income tax details include provident fund, social security, individual income tax, and the actual salary (that is, the actual salary), which should be the most legal status of the proof.
But only the amount you have paid above, if you want to know the specific amount of salary to be converted, please ask the company's finance to prove the personal income tax report form for the required time period (original, you can print it in the individual income tax declaration software, remember to let the company seal to confirm), the general personnel department is responsible for the declaration of individual income tax, so that you can get the specific amount of the salary of the month without conversion.
At the same time, it is sufficient to submit the "Individual Income Tax Payment Certificate" and the individual income tax report form to the court or arbitration department.
Whether the income tax details are pre-tax or after-tax:
It is pre-tax income. In the individual income tax return, the declared income is the pre-tax income of the individual income tax, and the income after the tax is not the hardship ruler. After-tax income does not need to be declared.
The pre-tax salary refers to the total salary before the payment of individual income tax, that is, the part that can be directly used to apply the national tax law for tax calculation. Pre-tax salary = after-tax salary + personal income tax + personal income tax + personal payment of five insurances and one housing fund. Based on the payable salary, those whose salary exceeds 5,000 yuan per month after "deducting the part of the individual contribution of five insurances and one housing fund" need to pay tax; Those whose salary does not exceed 5,000 yuan per month after deducting the part of personal payment of five insurances and one housing fund do not need to pay taxes.
Legal basis: Air height.
Individual Income Tax Law of the People's Republic of China
Article 2. Individual income tax shall be paid on the following personal income:
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 the transfer of property;
9) Incidental gains. Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.
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Legal Analysis: Can be used as proof of salary. However, there is only the amount of tax paid above, if you want to know the specific amount of salary to be converted, you can ask the company's finance for the original individual income tax report form to prove the required time period, and the general personnel department is responsible for the declaration of individual income tax, so that you can get the specific amount of the salary of the month without conversion.
Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China Dou Xiaohui The following personal income shall be subject to individual income tax: (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 the transfer of property; 9) Incidental gains.
Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; If an individual who is not a resident of the potato population obtains the income from items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.
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Legal analysis: Yes, the salary slip belongs to the documentary evidence in the Civil Procedure Law of the Cavity Forest, which can prove the salary income.
Legal basis: Article 63 of the Civil Procedure Law of the People's Republic of China includes:
1) Statements of the parties;
2) documentary evidence; 3) physical evidence;
4) audio-visual materials;
e) electronic data;
6) witness testimony;
7) Appraisal opinions;
8) Inquest records.
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Legal analysis: the amount before tax, because the amount of pre-tax income is basically an integer, but there are also income certificates that indicate "income (before tax and after-tax)", so it is selected according to actual needs.
The income certificate is a kind of proof of economic income required by Chinese citizens in their daily production, life and business activities, and is generally required to be issued by the party unit when applying for visas, bank loans, credit cards, etc.
Legal basis: Article 29 of the Tax Administration Law shall not carry out tax collection activities by any unit or individual, except for the tax authorities, tax personnel, and units and personnel entrusted by the tax authorities in accordance with laws and administrative regulations.
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