1, try to use the reimbursement method.
The simplest way is to use invoices for reimbursement, and travel subsidies and meal supplements (200 each) are not subject to personal income tax.
2. Improve enterprise welfare and reduce nominal wages.
For high-income people, an agreement can be reached with enterprises to improve welfare and reduce wages, that is, to appropriately reduce the nominal wages of employees, and at the same time provide dormitories for employees, appropriately increase the payment amount of provident fund and endowment insurance, and improve employee welfare.
3. Labor remuneration shall be paid in batches.
If taxpayers can obtain income for many times, share the income and increase the number of deductions, they can reduce the taxable income and save tax expenditure. For example, those business people whose income is very unstable according to their performance can divide the high-wage months into the following low-income months.
4. The related health insurance can deduct some taxes.
According to the Notice on Launching the Pilot Work of Personal Income Tax Policy for Commercial Health Insurance issued by the Finance Bureau, the expenses of individuals purchasing commercial health insurance products in the pilot areas are allowed to be deducted before tax when calculating the taxable income of the current year (month), and the deduction limit is 2400 yuan/year (200 yuan/month).
The expenses incurred by enterprises and institutions in the pilot areas for employees to purchase commercial health insurance products that meet the requirements shall be included in the employees' personal wages and salaries, regarded as individual purchases, and deducted according to the above limits. At present, Beijing, Shanghai, Tianjin and Chongqing have been identified as pilot cities.
5. Mortgage interest may be deducted from some taxes.
According to the latest news of tax reform, the special tax deduction has been gradually broken, and the mortgage interest has been partially deducted. Recently, the Ministry of Finance has adjusted the institutional setup of some offices and set up a separate personal income tax department. The beneficiaries will be mainly urban residents, such as middle-class families. It is very beneficial for groups with large housing demand, high mortgage pressure, large contributions and high interest rates, especially for families with improved demand.
It is reported that the direction of individual tax reform is to establish a comprehensive and classified tax system model, that is, to further reduce the tax burden of low-and middle-income people by establishing a basic deduction+special deduction mechanism and appropriately increasing special deductions.
Extended data
On June 9, 20 18, the draft amendment to the individual income tax law was submitted to the third session of the 13th the National People's Congress Standing Committee (NPCSC) for deliberation, which was the seventh overhaul since the promulgation of the 1980 tax law. ?
20 18 On August 27th, the National People's Congress Standing Committee (NPCSC)'s draft decision on amending the individual income tax law was submitted to the Fifth Session of the 13th the National People's Congress Standing Committee (NPCSC) for deliberation. According to the draft decision, the basic fee reduction standard is proposed to be 60,000 yuan per year, that is, 5,000 yuan per month, and the new tax rate range of 3% to 45% remains unchanged.
On August 3, 2065438, the decision to amend the individual income tax law was passed. The threshold is 5,000 yuan per month, and the latest threshold and tax rate will be implemented from August 18 to 10/.
Taxable income = (monthly income-five insurances and one gold-threshold-other deductions determined according to law-special additional deduction) * applicable tax rate-quick deduction.
The new tax law will take effect on1October 65438+2009+ 1 day, and the latest tax threshold and tax rate will take effect on1October 65438+20 18.
According to the provisions of the new tax law, from 20 1 810/0 month1to 201812 February 3 1, the income from taxpayers' wages and salaries is subject to the individual income tax rate.
References:
Baidu encyclopedia-personal income tax