For example, from July to September, Chen Xiao got 60,000 yuan from the same project and paid 9,000 yuan for transportation, accommodation and other expenses. There are several ways to pay taxes:
1, one-time tax return
Chen Xiao will receive an income of 60,000 yuan at the end of September. According to the provisions of the tax law, the balance of income from labor remuneration after deducting 20% expenses is taxable income, and the proportional tax rate of 20% is applicable. If the one-time income exceeds 20,000 yuan, 50% of the tax payable will be levied on the part from 20,000 yuan to 50,000 yuan. Then the personal income tax payable is: 60000×( 1-20%)×20%=9600 yuan; [60000× (1-20%)-20000 ]× 20 %× 50% = 2800 yuan. The sum of them is12,400 yuan. Its net income is 38,600 yuan (60,000-12,400-9,000).
Taxpayers who have obtained income to declare and pay taxes may collect personal income tax at a higher tax rate and pay more taxes. In the month of low income, as a taxpayer, he can't fully enjoy all kinds of benefits stipulated in the tax law, such as one-time deduction of quota or quota, lower tax rate and so on. Compared with the owner, it is a heavy burden to pay a large sum of money at one time. Under normal circumstances, neither party should adopt this payment method.
2. Change the payment method and declare and pay taxes by stages.
According to the tax law, if it is a one-time income, it should be obtained once, and if it is a continuous income of the same project, it should be obtained once within one month. If the payment interval exceeds 1 month, the taxable income shall be calculated after deducting the legal fees from the income each time, but if the interval does not exceed 1 month, the taxable income shall be calculated after deducting the legal fees each time. Therefore, when providing labor services, taxpayers can reasonably arrange the amount of monthly labor remuneration during the tax payment period, and can deduct the statutory quota (fixed rate) fees for many times, reduce the monthly taxable income, avoid applying higher tax rates and increase their net income; For the owner, paying a certain fee every month reduces the economic burden and is willing to implement it. In this way, both sides are profitable.
In the above example, Xiao Chen can agree with the payer that the income of 60,000 yuan will be collected in three times, once a month, and each time is 20,000 yuan, then Chen Xiao should pay personal income tax of 9,600 yuan× (1-20%) × 20 %× 3, and the net income is 4 1.4 million yuan (60,000 yuan).