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With an annual income of 300,000 yuan, you need to pay 25,200 yuan in individual income tax. According to the relevant laws and regulations, the calculation of taxable income: (1) The comprehensive income of a resident individual 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 5,000 yuan of expenses from the monthly income;Income from remuneration for labor services, author's remuneration and royalties shall be taxable income based on the amount of each income. Scope of personal income: (1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to the position or employment obtained by an individual as a result of his or her position or employment.
2) Income from remuneration for labor services refers to the income obtained by individuals engaged in labor services, including income obtained from design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, lecturing, translation, review, calligraphy and painting, sculpture, film and television, audio and video recording, performance, performance, advertising, exhibition, technical services, introduction services, brokerage services, agency services, and other labor services. (3) "Income from author's remuneration" refers to the income obtained by individuals from the publication or publication of their works in the form of books, newspapers and periodicals. (4) Income from royalties refers to the income obtained by individuals from the use of patent rights, trademark rights, copyrights, non-patented technologies and other concessions;The income obtained from providing the right to use the copyright does not include the income from author's remuneration.
5) Business income refers to: 1The income obtained by individual industrial and commercial households from production and business activities, and the income from the production and operation of sole proprietorship enterprises and partnership enterprises registered in China by investors of sole proprietorship enterprises and individual partners of partnership enterprises.
Legal basisArticle 1 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection is formulated in order to strengthen the administration of tax collection, standardize the collection and payment of taxes, protect national tax revenue, protect the legitimate rights and interests of taxpayers, and promote 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, suspension, tax reduction, exemption, tax refund and tax payment shall be carried out in accordance with the provisions of the lawWhere 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.
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If there is no special additional deduction, and no five insurances and one housing fund have not been paid, the annual salary is 300,000, the annual cumulative individual income tax threshold is 60,000, the taxable income is 300,000-60,000 = 240,000, the applicable tax rate is 20%, the quick deduction is 16920, and the personal income tax is 24*20%-16920=31080 yuan.
In other words, with an annual salary of 300,000 yuan, the annual personal income tax needs to be paid 31,080 yuan.
If there is a special additional deduction and the payment of five insurances and one housing fund, you can refer to the following calculation method for calculation. 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 lower than 31,080 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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With an annual income of 300,000 yuan, you need to pay 25,200 yuan in individual income tax.
The calculation of taxable income is as follows:
1. The income from wages and salaries of non-resident individuals shall be the taxable income after deducting 5,000 yuan from the monthly income, and the income from remuneration for labor services, author's remuneration and royalties shall be the taxable income each time.
2. If the income from property lease does not exceed 4,000 yuan each time, 800 yuan shall be deducted from the expenses, and if the income exceeds 4,000 yuan, 20% of the expenses shall be deducted, and the balance shall be the taxable income.
3. The income from the transfer of property shall be the taxable income after deducting the original value of the property and reasonable expenses from the income from the transfer of property.
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%.
Article 2 of the Individual Income Tax Law of the People's Republic of China shall pay individual income tax on the following individual 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 the lease of property;
8) Income from the transfer of property;
9) Incidental gains.
The income obtained by individuals in items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall be calculated 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.
Article 3 The tax rate of individual income tax:
1) For comprehensive income, the progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);
2) For business income, an excess progressive 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%.
Article 4 The following personal income shall be exempted from individual income tax:
1) Bonuses in science, education, technology, culture, health, sports, environmental protection, etc. issued by provincial-level people's ** and *** ministries and commissions and units at or above the army level of the Chinese People's Liberation Army, as well as foreign organizations and international organizations
2) Interest on treasury bonds and financial bonds issued by the state;
3) Subsidies and allowances issued in accordance with the uniform provisions of the State;
4) Welfare expenses, pensions, and relief funds;
5) Insurance indemnity;
6) Transfer, demobilization and retirement allowances for servicemen;
7) Settling-in allowance, retirement allowance, basic pension or retirement allowance, retirement allowance, and retirement allowance paid to cadres and employees in accordance with the uniform provisions of the state;
8) The income of diplomatic representatives, consuls** and other personnel of embassies and consulates in China who are exempt from tax in accordance with relevant laws and regulations;
9) Income exempted from tax as stipulated in international conventions and agreements signed by China**;
10) Other tax-exempt income as stipulated in ***.
The tax exemption provisions in item 10 of the preceding paragraph shall be reported to the Standing Committee of the National People's Congress for the record.
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The annual income of 300,000 yuan needs to pay 25,200 yuan of Ladoutong tax. Monthly personal income tax amount = taxable income Applicable tax rate - quick deduction. According to the provisions of China's "Individual Income Tax Law", the tax rate of individual income tax:
1) For comprehensive income, a progressive tax rate of 3% to 45% is applicable;
2) For business income, an excess progressive tax rate of 5% to 35% shall be applied;
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%.
Legal basisArticle 3 of the Individual Income Tax Law of the People's Republic of China The tax rate of individual income tax: (1) For comprehensive income, the excess progressive tax rate of 3% to 45% shall be applied (the tax rate table is attached); (2) For business income, the progressive tax rate of 5% to 30% is applicable (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%.
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[Legal Analysis].If you have a monthly income, you should pay a personal income tax of 97,340 yuan. The taxable income is equal to the monthly income minus 5,000 yuan (tax threshold) minus special deductions (three insurances and one housing fund, etc.) minus special additional deductions minus other deductions determined in accordance with the law. The taxable income is equal to 300,000 minus 5,000 is equal to 250,000, and the tax payable is equal to 250,000 times 45% minus 15,160 is equal to 97,340 yuan If it is an annual income, 44,250 yuan should be paid.
The taxable income is equal to 300,000 minus 60,000 is equal to 240,000, and the tax payable is equal to 240,000 times 20% minus 3,750 is equal to 44,250 yuan.
Legal basisArticle 2 of the Individual Income Tax Law of the People's Republic of China shall be subject to individual income tax for the following items: (1) income from wages and salaries; 2) Income from remuneration for labor services;3) Income from author's remuneration;(4) Income from the state fee of the concession group; 5) Business income;6) Income from interest, dividends and bonuses;7) Income from the lease of property;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 in items 5 to 9 of the preceding paragraph shall calculate individual income tax according to the provisions of this Law by division or family.
The above is only the current information combined with my understanding of the law, please refer to it carefully!
If you still have questions about this issue, it is recommended that you organize the relevant information and communicate with a professional in detail.
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