1. What is the scope of labor remuneration?
The income from directors' fees obtained by individuals as directors of enterprises also belongs to the nature of labor remuneration, and personal income tax is levied according to the items obtained from labor remuneration.
The income from remuneration for labor services is the remuneration obtained by an individual who independently engages in a certain skill and provides a certain service, and has nothing to do with the unit that paid the remuneration. Income from wages and salaries is an individual's dependent labor, and he receives remuneration from his unit. He has an employment and employment relationship with the unit that pays the remuneration.
Second, what is the tax avoidance method of personal income tax on labor remuneration?
According to the current tax law, the income from labor remuneration adopts comprehensive income, and the three-level excess progressive tax rate is calculated monthly or monthly.
(1) tax avoidance by stages.
Generally speaking, how to get your remuneration directly affects your income in a certain period of time. According to the tax law, if the income of an activity exceeds 1 month and the payment interval exceeds 1 month, it shall be included in the calculation of each month according to the amount of each income, but the interval shall not exceed 1 month, and the amount of each income shall be calculated together. Then when you provide services for others, you need to reasonably arrange the monthly service fee and the actual amount paid in the tax year according to the service contract, so as to achieve the purpose of tax avoidance.
(2) using some services provided by the service party to avoid tax.
For example, providing services such as catering and transportation to service providers is equivalent to expanding the expenditure of service providers and reducing the total amount of labor remuneration, thus keeping the taxable income of labor remuneration at a low tax level. Because the meals and transportation services provided by the other party may be the daily expenses of the labor service provider, if they are purchased with their own income, they often cannot be deducted when paying income tax. In this way, although the income from providing labor remuneration is reduced due to accepting the other party's services, it also achieves the purpose of reducing the tax burden. This is more advantageous than directly obtaining higher labor remuneration but paying more taxes, because it can make the recipients of labor remuneration maintain a higher consumption level as a whole.
In the above article, Bian Xiao not only brought you the method of tax avoidance of labor remuneration, but also provided you with the content of the scope of labor remuneration, hoping to provide you with some help. Because the amount of labor remuneration itself is not much, and the tax threshold set by the state is relatively low, many people think of tax avoidance. However, Bian Xiao also reminds you that tax avoidance must be reasonable and legal, otherwise it will constitute tax evasion.