Personal income tax is an important tax in China. As long as people earn their income through their own labor, they all pay personal income tax to a certain extent. In order to alleviate people's tax pressure, the state has stipulated pre-tax deductions for some matters. What are the pre-tax deductions for personal income tax? Below I have compiled the details of the pre-tax deduction of personal income tax for you, hoping to help you!
1. What are the pre-tax deductions for personal income tax?
The first category: tax threshold.
The tax threshold for wages and salaries is 5000 yuan. Taxes are calculated from the combined wages and salaries of 2065,438+09, 1, income from labor remuneration, royalties and other three incomes. So the first item of pre-tax deduction is 5000 yuan.
The second category: three insurances and one gold.
Three insurances and one gold are items that must be deducted from each tax, namely, endowment insurance, medical insurance, unemployment insurance and housing accumulation fund. Usually after deducting the tax threshold, the second item that needs to be deducted is three insurances and one gold. The payment ratio of three insurances and one gold is different in different regions, so it is not specifically deducted here.
Category III: Six special additional deductions.
The special additional deduction of personal income tax includes six items: children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and supporting the elderly.
The fourth category: other related deductions.
The law provides that:
Article 11 of the Individual Income Tax Law: If an individual resident provides special additional deduction information to the withholding agent, the withholding agent shall deduct it in accordance with the provisions when withholding the advance tax on a monthly basis and shall not refuse.
2. What is the personal income tax rate of wages?
1, the salary range is between1-5,000 yuan, including 5,000 yuan, and the applicable personal income tax rate is 0%;
2. If the salary is between 5000 yuan and 8000 yuan, including 8000 yuan, the applicable personal income tax rate is 3%;
3. If the salary is within the range of 8000- 17000 yuan, including 17000 yuan, the applicable personal income tax rate is10%;
4. If the salary is between 17000 yuan and 30000 yuan, including 30000 yuan, the applicable personal income tax rate is 20%;
5. If the salary is between 30,000 yuan and 40,000 yuan, including 40,000 yuan, the applicable personal income tax rate is 25%;
6. If the salary is between 40,000 yuan and 60,000 yuan, including 60,000 yuan, the applicable personal income tax rate is 30%;
7. If the salary is between 60,000 yuan and 85,000 yuan, including 85,000 yuan, the applicable personal income tax rate is 35%;
8. If the salary range is more than 85,000 yuan, the applicable personal income tax rate is 45%.
Various personal income tax calculations
The calculation formula is:
Personal income tax payable = taxable income × applicable tax rate-quick deduction
Table of tax rates for items derived from wages and salaries
Quick Deduction Method of Taxable Income Tax Rate% for Series Monthly (RMB)
1 does not exceed 5 0 in 500 yuan.
2 the part exceeding 500 yuan to 2000 yuan 10 25
3' Part exceeding 2,000 yuan to 5,000 yuan 15 125
4 The part exceeding 5,000 yuan to 20,000 yuan 20 375
5 Part exceeding 20,000 yuan to 40,000 yuan 25 1375
6 The part exceeding 40,000 yuan to 60,000 yuan 30 3375
7 The part exceeding 60,000 yuan to 80,000 yuan 356,375
8 Part exceeding 80,000 yuan100,000 yuan 40 10375
9 Part exceeding 100000 yuan 45 15375
Personal income tax on labor expenses
Do you know how much the service charge is? Wages, subsidies? Labor remuneration refers to income: it refers to the income obtained by individuals engaged in design, decoration, installation, drawing and testing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, auditing, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertising, exhibition, technical services, introduction services, brokerage services, agency services and other labor services.
The difference between wages and salaries is that labor remuneration is obtained by independent individuals engaged in freelance work, while wages and salaries belong to non-independent individual labor activities. In other words, there is a relationship between employment and employment in the remuneration obtained by institutions, enterprises and institutions for their services and employment.
Netizen asked: The personal income tax rate for labor costs is 20%. How to calculate the threshold? Do you want to deduct 1600 yuan?
Lawyer's answer: Paragraph 4 of Article 6 of the Individual Income Tax Law of People's Republic of China (PRC) stipulates that if the income from labor remuneration, royalties and property lease does not exceed 4,000 yuan each time, the fee will be reduced by 800 yuan; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
Therefore, when calculating the personal income tax from labor remuneration, if the labor income does not exceed 4,000 yuan, the expenses of 800 yuan will be deducted, and if it exceeds 4,000 yuan, 20% of the income will be deducted, and then the personal income tax payable will be calculated according to the applicable tax rate = labor income x( 1-20%)x applicable tax rate-quick deduction.
Attached labor cost calculation basis:
1, less than 4,000 yuan, after deducting expenses 800 yuan:
Taxable income = income -800 yuan 7tq China Finance Network
2. If the income exceeds 4,000 yuan, 20% of the expenses will be deducted:
Taxable income = income x( 1-20%)
3. If the income exceeds 20,000 yuan, additional levy: 50% from 20,000 yuan to 50,000 yuan, and 50,000 yuan or more 100%. 7tq China Finance Network
4. Taxable amount can be calculated by quick calculation formula:
Taxable amount = taxable income x applicable tax rate-quick deduction
If the income does not exceed 20 thousand yuan, the tax rate is 20%, and the quick deduction is 0;
For the part with income exceeding 20,000 yuan to 50,000 yuan, the tax rate is 30%, and 2000 yuan is deducted quickly;
For the part with income exceeding 50,000 yuan, the tax rate is 40%, with a quick deduction of 7,000 yuan.
The provisions of the Labor Tax Law include the following three points:
1。 Individuals who receive remuneration for their services shall pay personal income tax. Taxable amount = (labor remuneration income-expense deduction) x tax rate. According to the situation in the title, the relevant expenses deduction and applicable tax rate are 800 yuan and 20% respectively. Therefore, because the highest income from labor remuneration in the title is 60 yuan, there is no need to pay personal income tax.
2。 Personal income tax payable for labor remuneration items shall be withheld and remitted by the payer. Withholding agents shall pay taxes to their competent tax authorities in accordance with the provisions of the tax law. Therefore, you should declare and pay taxes to the local tax authorities.
3。 Accounting treatment problems. According to the accounting system, tax law and relevant laws and regulations, the labor costs paid by enterprises do not constitute the total wages, and should be included in the subject of "management costs-labor costs", excluding employee welfare funds, trade union funds and employee education funds, and do not pay various social insurance premiums and housing accumulation funds. When calculating the payable enterprise income tax, the service fee should be deducted according to the facts within the service fee deduction standard stipulated by the local tax authorities (note that it is not a wage standard, such as taxable wage standard, etc.). ).
How to calculate personal income tax for labor remuneration
The personal income tax threshold for labor remuneration is 3500 yuan.
Personal income tax payable = taxable income × applicable tax rate-quick deduction
Taxable income = monthly income after deducting three insurances and one gold -3500.
Quick deduction of taxable income tax rate (%)
1 no more than 1500 yuan 3 0
21above 500 yuan to 4,500 yuan10/05.
More than 34,500 yuan to 9,000 yuan and 20,555 yuan
4 9000 yuan to 35000 yuan 25 1005
5 more than 35,000 yuan to 55,000 yuan 30 2755
More than 655,000 yuan to 80,000 yuan 355,505
More than 780,000 yuan 45 13505
How much personal income tax should I pay for dividends?
Dividends and bonuses: refer to dividends paid by companies and enterprises with individual equity.
Dividend: a dividend paid at a certain rate.
Dividends: Dividends distributed by shares are called dividends according to the part of the profits that companies and enterprises should distribute that exceeds dividends.
Share conversion: refers to a distribution method in which a listed company converts its capital reserve into share capital and presents it to shareholders.
Bonus shares: refers to the form of distribution of profits by listed companies to shareholders, which is presented to shareholders in the form of equity in the form of surplus reserves and undistributed profits of listed companies.
Cash dividend: cash dividend is paid to shareholders by a joint-stock company in the form of currency.
How to tax dividends:
Since 20 13 10, China has implemented the dividend differential personal income tax policy for listed companies.
(1) If an individual obtains shares of a listed company from the public offering and transfer market for a period of less than 1 month (including 1 month), the full amount of dividends will be included in the taxable income;
(2) If the holding period exceeds 1 month to 1 year (including 1 year), the temporary reduction of 50% shall be included in the taxable income;
(3) If the shareholding period exceeds 65,438+0 years, the temporary reduction will be included in the taxable income at 25%.
The above income is uniformly taxed at the rate of 20%.
When a listed company distributes dividends, if the individual holds more than 1 year by the benchmark date, the dividend income will be included in the taxable income by 25% (i.e. 20%x25%=5%). For individuals who have held shares in date of record for less than 65,438+0 years (including 65,438+0 years) and have not transferred, the tax will be withheld and remitted in two steps: Step 1, when the listed company distributes dividends, it will be uniformly included in the taxable income at the tax rate of 25% (that is, 20%x25%=5%) and the tax withheld will be calculated. Step 2: When an individual transfers shares, the securities depository and clearing company calculates the actual tax payable according to the holding period. The part exceeding the withholding tax is deducted from the personal fund account by the securities company and other stock custody institutions and transferred to the securities depository and clearing company, which will transfer it to the listed company within five working days of the following month. The listed company will report and pay the tax to the competent tax authorities within the statutory reporting period of the month when it receives the tax.
Through the above operations, it can be known that if the shareholding time is less than one year and has not been transferred by the benchmark date, the individual income tax will be withheld and remitted by the shareholders at the rate of 5%. If it is sold for more than one year, there is no need to pay tax.
How to calculate the personal income tax payable on wages?
Salary calculation formula: tax payable = monthly taxable income x tax rate-quick deduction of monthly taxable income = (salary payable-four gold)-actual salary at tax threshold = salary payable-four gold-tax threshold: the current threshold is 2000 yuan/month; From 20 11September1day, the collection standard is 3500 yuan/month. Case: If someone's salary income is 7,200 yuan after deducting three insurances and one gold, the personal income tax payable is: (7,200-3,500) ×10%—105 = 265 yuan. The year-end bonus calculation formula: the individual gets a one-time bonus for the whole year and his salary income is higher than (or equal to) the expense deduction stipulated in the tax law of the month when he gets the bonus. The calculation formula is: personal income tax payable = annual one-time bonus obtained by the individual in the current month × applicable tax rate-personal income tax shall be calculated and paid separately after deducting the salary and salary of the individual in the current month and the annual one-time bonus. (2) The individual obtains a one-time bonus for the whole year, and the income from wages and salaries of the individual in the month when the bonus is obtained is lower than the expense deduction stipulated in the tax law. The calculation formula is: individual income tax payable = (individual one-time bonus in the current month-the difference between individual salary income and expense deduction in the current month) × applicable tax rate-quick deduction.
The latest personal income tax calculation formula
1. The calculation formula of personal payroll tax is: tax payable = (salary income-"five insurances and one gold"-deduction) × applicable tax rate-quick deduction.
2. From September 20th1110, a 7-level progressive tax rate will be implemented, with a deduction of 3,500 yuan.
Quick deduction of taxable income tax rate for the whole month (yuan)
The monthly tax payable shall not exceed 1500 yuan 3% 0.
The monthly tax payable exceeds 1500 yuan to 4,500 yuan 10% 105.
20% of the monthly tax payable exceeding 4500 yuan to 9000 yuan.
The monthly tax payable exceeds 9000 yuan to 35000 yuan.
The monthly tax payable exceeds 35,000 yuan to 55,000 yuan, 30% 2,755.
The monthly tax payable exceeds 55,000 yuan to 80,000 yuan, 35% 5505.
The monthly tax payable exceeds 80,000 yuan 45,505.
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