2. Taxable amount = taxable income × applicable tax rate.
The tax payable of self-employed households is calculated on the accrual basis, which belongs to the income and expenses of the current period. Whether the account is received or not, it is regarded as the income and expenses of the current period, not the income and expenses of the current period. Even if the money has been received and paid in the current period, it will not be regarded as the income and expenses of the current period. The above is how to calculate the individual income tax of self-employed individuals.
How to operate annual tax collection 1? Login to Personal Tax APP: Users need to log in to Personal Tax APP and click "I want to do tax"-"tax declaration"-"Annual comprehensive income collection" on the home page. After joining the application page, select "Fill in the application data"-"Start the application" and click "I have read and know" to start the annual final application;
2. Confirmation information: In the skipped page, the user needs to confirm personal basic information and remittance location;
3. Declare data: confirm whether the pre-filled income and deduction information are correct, and click "Next" directly after it is correct;
4. Tax calculation and declaration: the system automatically calculates the taxable amount of comprehensive income this year. After confirming the results, click "Submit Declaration". If there is tax reduction or exemption, after entering the "Tax Reduction or Exemption" page, you can click "Add" to add relevant information;
5. Tax payment or export tax refund: If you have paid more taxes in advance, you can choose "Apply for tax refund"; If the tax paid in advance is small, you need to pay taxes; If you meet the conditions for tax-free declaration, you don't have to pay taxes.
What is the reason for the excessive tax deduction at the end of the year? Because the new tax law has been fully implemented since 20 19 1, the calculation method of personal tax has changed. Instead of using a fixed tax rate every month, it is calculated according to the accumulated tax payable for one year. With the increase of accumulated taxable income, the personal income tax payable in that month will increase month by month. Personal income tax on wages and salaries of employees is calculated by "cumulative withholding method". Deduct the accumulated income from employees' labor remuneration up to the end of the month, and then calculate the accumulated tax to be withheld, and then deduct the accumulated personal income tax paid in advance this year, so as to calculate the tax to be withheld and remitted for employees in the current month. This paper mainly writes about how to calculate the individual income tax of self-employed individuals.