VAT tax deduction vouchers include special VAT invoices, special payment letters for customs import VAT, agricultural product purchase invoices, agricultural product sales invoices and tax payment vouchers.
The electronic ordinary invoice of toll value-added tax for toll roads is issued to customers who handle ETC cards. When the customer passes through the operating toll road, the business manager issues an electronic toll invoice marked "Toll" in the upper left corner and the tax rate column shows the applicable tax rate or collection rate.
Electronic ordinary VAT invoices for domestic passenger transport services include electronic ordinary VAT invoices obtained by taxpayers purchasing domestic passenger transport services, air transport electronic tickets with passenger identity information for traveling to travel itinerary, railway tickets with passenger identity information, road and waterway tickets with passenger identity information, etc.
1. How to deduct wages:
So how to deduct the salary? First of all, wages exceeding 3,500 yuan need to be deducted; Secondly, the tax deduction standard we are talking about is actually the income after deducting five insurances and one gold (three insurances and one gold). For example, Betty Wong's income is 3,500 yuan, which is 3,000 yuan after deducting five insurances and one gold. Xiao Wang doesn't have to pay taxes. Salary tax deduction formula is: personal income tax payable = (salary-life insurance-amount-personal income tax deduction of 3500)* tax rate-quick deduction. Suppose someone earns 5000 yuan/month and pays social security 500 yuan every month. Using the salary tax deduction calculator, we can calculate that he needs to pay tax deduction every month (5000-500-3500)* 3%-0 = 30 yuan. Xiao Wang's actual monthly salary =5000-500-30=4470 yuan.
2. The tax law stipulates that:
Under the new tax system, the tax algorithm is really different from before. In the past, the individual tax was calculated separately every month, but from 20 19, the calculation method of monthly withholding and prepayment and unified calculation of overpayment and underpayment in the following year was adopted. In other words, it is still calculated once a month, but the difference is that the algorithm is changed from monthly data calculation to cumulative data calculation. The specific formula is: tax payable this month = (cumulative withholding income this month * withholding income tax rate-quick deduction)-cumulative tax reduction and exemption-cumulative withholding income this month = cumulative income-cumulative tax-free income-cumulative expense deduction-cumulative special additional deduction-cumulative other deductions determined according to law.