According to the provisions of Article 36 of the Implementation Regulations of the Individual Income Tax Law of the People's Republic of China (hereinafter referred to as the Implementation Regulations) and Article 2 of the Measures, taxpayers who have the obligation to pay individual income tax within the territory of China shall, in any of the following five circumstances, file their own tax returns with the tax authorities in accordance with the regulations:
(1) The annual income is 6.5438+200,000 yuan;
(2) Obtaining wages and salary income from two or more places in China;
(3) Income obtained from outside China;
(4) No withholding agent has obtained taxable income;
(5) Other circumstances stipulated by the State Council.
According to Article 10 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Measures for Self-declaration of Individual Income Tax (Trial) (Guo Shui Fa [2006]162), "For taxpayers with annual income of more than 6,543,802 yuan, the tax declaration place is:
(1) In China, if there are institutions or employers, they should report to the competent tax authorities where the institutions or employers are located.
(2) If there are two or more work and employment units in China, they shall choose and report to the competent tax authorities where one of them is located.
(3) There are no employers or employees in China, and the annual income includes the income from the production and operation of individual industrial and commercial households or the income from the contracted operation and lease operation of enterprises and institutions (hereinafter referred to as the income from production and operation), and it shall be reported to the competent tax authorities in one of its actual places of operation.
(four) there is no office or employment unit in China, and there is no income from production or operation in the annual income items, which should be reported to the competent tax authorities where the household registration is located. If you have a household registration in China, but the location of your household registration is different from your habitual residence in China, you should choose one place to report to the competent tax authorities. Those who have no household registration in China shall report to the competent tax authorities of their habitual residence in China. "
Xiaoming's father's annual income is 6.5438+0.2 million yuan, and he needs to apply for personal income tax a few days before each year, and he needs to apply for personal income tax declaration before March 365.438+0 every year.
individual income tax law of the people's republic of china rules for its implementation
Article 36 A taxpayer shall file a tax return with the competent tax authority in accordance with the provisions in any of the following circumstances:
(1) The annual income is 6.5438+200,000 yuan;
(2) Obtaining wages and salary income from two or more places in China;
(3) Income obtained from outside China;
(4) No withholding agent has obtained taxable income;
(5) Other circumstances stipulated by the State Council.
Taxpayers with an annual income of more than 6.5438+0.2 million yuan shall file tax returns with the competent tax authorities within 3 months after the end of the year. Measures for the administration of taxpayers' places to file tax returns and other related matters shall be formulated by the competent tax authorities of the State Council.
The personal income tax of 6,543.8+0.2 million yuan in Lishui City, Zhejiang Province is calculated by a unified algorithm ... If the income exceeds 6,543.8+0.2 million yuan, you only need to declare it without changing the tax calculation method.
For example, the annual income 120000 yuan (after deducting social security and provident fund) is paid on average throughout the year, and the monthly tax is10000-2000 * 20%-375 =1225 yuan, and the annual tax is 65438 yuan.
Assuming that the annual income is still 1.2 million, it is generally 6,000 yuan per month and the year-end award is 48,000 yuan at a time. The tax is calculated in two parts:
(6000-2000) *15%-125 = 475 yuan, 475* 12=5700 yuan;
The year-end award is 48000 *15%-125 = 7075 yuan.
Total tax 12775 yuan, actually 107225 yuan.
Do I need to refuse to travel to Taiwan if my domestic deposit exceeds 50,000 yuan? Hello, domestic ATMs can deposit 100 RMB notes at one time, which means 100 RMB. You only need to operate the ATM five times to deposit 50 thousand yuan ~ but you can also deposit it directly at the counter, which is more convenient.
18 years old, defrauded more than 30,000, less than three years. The specific result depends on the specific details and the lawyer's defense.
Hope to adopt!
Do I need to pay a bonus transfer fee to receive a bonus of more than 1 10,000 yuan? No, all expenses can be deducted from the bonus. .
Those who pay the money first and then give the prize are all scams. .
How long does it take for PICC to get compensation of more than 1 10,000 yuan, generally less than 200,000 yuan? As long as you hand in all the information, the insurance company's documents will be accepted. In general, the remittance will be sent to you within two working days, not more than one week at the latest. If the insurance company doesn't handle it for you, it can be delayed for a long time.
This has nothing to do with the amount of compensation. As long as the adjustment is over, it will be received within three working days. The biggest difference will be the length of the review. For example, as long as the municipal company examines the case of 1 1,000 yuan, the provincial company may examine the case of 1 1,000 yuan. If the quantity is large, it needs municipal audit, and then provincial audit, which is an extra step. The time difference is here, as long as you finish reviewing. As long as the insurance company transfers the compensation, the arrival time is the same. 10000 yuan cases are very common, and the compensation is basically transferred out on the same day. Also, the arrival time depends on your bank card. Generally, agricultural construction in China is relatively fast, with a minimum of 3 working days.
How can I declare120,000 yuan if my annual income is more? According to the first paragraph of Article 6 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing the Measures for Self-declaration of Individual Income Tax (for Trial Implementation) (Guo Shui Fa [2006]162No.), the annual income120,000 yuan mentioned in these Measures refers to the taxpayer's total income of 60, the first paragraph of Article 10 and the first paragraph of Article 10. Taxpayers whose annual income is more than 6,543,800 yuan+2,000 yuan shall file tax returns at the following places: (1) If they have institutions or employers in China, they shall file tax returns with the local competent tax authorities. (2) If there are two or more work and employment units in China, they shall choose and report to the competent tax authorities where one of them is located.
Therefore, when the individual income tax with an annual income of 6.5438+0.2 million yuan is self-declared, it is necessary to summarize the annual salary and salary income.