Of course, the amount of tax paid is positively related to the income level. Generally speaking, the higher the income, the more taxes will be paid. The more you pay taxes, the higher your income.
Calculation method of individual income tax "/>;
First, the latest personal income tax calculation method for labor remuneration
On August 3rd, 20654381,the fifth session of the 13th the National People's Congress Standing Committee (NPCSC) voted to amend the individual income tax law. After the individual tax reform, personal wages, salaries, labor remuneration, royalties and royalties will be included in the comprehensive income.
In addition, according to the provisions of the new tax law, withholding agents will withhold and remit personal income tax on a monthly basis or every time when paying labor remuneration to individual residents. If the income from labor remuneration belongs to one-time income, it shall be obtained at one time; If it belongs to the continuous income of the same project, the income obtained within one month shall be regarded as one time.
When labor remuneration is withheld and paid in advance, the amount of income after deducting expenses from various incomes is the taxable income. Among them, the income does not exceed 4000 yuan, the expenditure of 800 yuan; If each income exceeds 4,000 yuan, the cost will be calculated at 20%.
For example, in 20 19, Xiao Zhang's salary in a company B was 5,500 yuan/month. Assuming that three insurances and one gold 500 yuan were deducted, he would enjoy a special additional deduction for the rent of 1500 yuan every month; In T Company, the labor fee is 2000/ time, and it is paid four times a month.
Then when withholding, the tax that Xiao Zhang needs to pay after deducting the tax threshold, social security and special additional deduction in Company B is 0 yuan; The tax paid in advance in Company T is: 2000x4x (1-20%) x20% =1280 yuan. Xiao Zhang needs to withhold and pay a tax of 1280 yuan every month and1280x12 =15360 yuan every year.
In this way, Xiao Zhang still deducted a lot of taxes a year. Don't worry, there is another policy that can help you reduce taxes. According to the provisions of the new individual tax policy, individual residents' comprehensive income, including wages and labor remuneration, will be settled and paid within March/KLOC-0 to June 30 of the following year, and the principle of refunding more and making less for each tax will be implemented.
At the time of final settlement, the annual income from labor remuneration is the balance of income after deducting 20% expenses and incorporated into comprehensive income. The income after deducting expenses of 60,000 yuan and the balance after special additional deduction, special additional deduction and other deductions determined according to law are taxable income, and personal income tax is calculated according to the progressive tax rate.
II. 20 19 Special Tax Deduction Rules
The new tax policy of 20 19 has raised the tax threshold and added special tax deduction items. In other words, when calculating the taxable income of individual tax, users should first deduct the threshold amount and the remaining amount after special additional deduction, and then calculate the personal income tax.
According to China's special tax deduction rules, we can deduct expenses such as children's education, continuing education, serious illness medical care, housing loan interest, housing rent, and supporting the elderly except social security and provident fund when calculating individual taxes.
According to the regulations, children's education expenses can be deducted 1 0,000 yuan per month, continuing education can be deducted 300-400 yuan per month, serious illness medical treatment can be deducted up to 60,000 yuan per year, housing loan interest can be deducted 1 0,000 yuan per month, rent can be deducted 800- 1 per month, and 200 yuan can be deducted up to 2,000 yuan per month for supporting the elderly.
Third, the object of personal income tax.
1, legal object
Taxpayers of personal income tax in China are those who live in China and those who do not live in China, including citizens in China, foreigners who get income from China and compatriots from Hong Kong, Macao and Taiwan.
2. Resident taxpayers
Individuals who have a domicile in China or have no domicile in China for 1 year are resident taxpayers and should bear unlimited tax obligations, that is, they should pay individual income tax according to law on their income obtained in China and abroad.
3. non-resident taxpayer
Individuals who have neither domicile nor residence in China, or who have lived in China for less than one year, are non-resident taxpayer, bear limited tax obligations, and pay personal income tax according to law only on their income obtained from China. I hope the above contents are helpful.
Legal objectivity:
Article 28 of the Regulations for the Implementation of the Individual Income Tax Law, when an individual resident obtains income from wages and salaries, he may provide the withholding agent with relevant information about the special additional deduction, and the withholding agent shall deduct the special additional deduction when withholding taxes. If a taxpayer obtains income from wages and salaries from two or more places at the same time, and the withholding agent deducts special additional deductions, the same special additional deduction item can only be deducted from the income obtained from one place in a tax year. Individual residents should provide relevant information to the tax authorities at the time of final settlement, and deduct special additional deductions.