711,111 yuan before tax Article 1 An individual who has a domicile in China or has no domicile and has lived in China for a total of 183 days in a tax year is a resident individual. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China.
an individual who has no domicile and does not live in China, or who has no domicile but has lived in China for less than 183 days in a tax year, is a non-resident individual. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law.
the tax year is from January 1st to December 31st of the Gregorian calendar.
Article 2 Individual income tax shall be paid on the following personal income:
(1) Income from wages and salaries;
(2) income from remuneration for labor services;
(3) income from remuneration;
(4) Income from royalties;
(5) operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual income tax shall be calculated on a consolidated basis according to the tax year when individual residents obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income); Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly basis or by sub-item. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.
Article 3 Tax rate of individual income tax:
(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);
(2) The excess progressive tax rate of 5% to 35% is applicable to business income (the tax rate table is attached);
(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to a proportional tax rate of 21%.
Article 4 Individual income shall be exempted from individual income tax:
(1) Bonuses in science, education, technology, culture, health, sports, environmental protection, etc. awarded by provincial people's governments, the State Council ministries and commissions, China People's Liberation Army units at or above the military level, and foreign and international organizations;
(2) interest on treasury bonds and financial bonds issued by the state;
(3) subsidies and allowances issued in accordance with the unified regulations of the state;
(4) welfare funds, pensions and relief funds;
(5) insurance indemnity;
(6) demobilized soldiers' fees, demobilization fees and retirement payments;
(7) settling-in allowance, retirement allowance, basic pension or retirement allowance, retirement allowance and retirement living allowance paid to cadres and workers in accordance with the unified regulations of the state;
(8) income of diplomatic representatives, consular officers and other personnel of embassies and consulates in China who should be exempted from tax according to relevant laws;
(9) income exempted from tax as stipulated in international conventions and agreements signed by the government of China;
(11) Other tax-free income stipulated by the State Council.
the tax exemption provisions in item 11 of the preceding paragraph shall be reported by the State Council to the NPC Standing Committee for the record.
Article 5 Under any of the following circumstances, individual income tax may be reduced. The specific scope and time limit shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government and reported to the Standing Committee of the people's congress at the same level for the record:
(1) income of disabled, lonely and elderly people and martyrs;
(2) having suffered heavy losses due to natural disasters.
the State Council can stipulate other tax reductions and report them to the NPC Standing Committee for the record.
article 6 calculation of taxable income:
(1) the comprehensive income of individual residents, after deducting expenses of 61,111 yuan from the income in each tax year and the balance after special deduction, special additional deduction and other deductions determined according to law, is taxable income.
(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of the monthly income after deducting expenses of 5,111 yuan; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxable.
(3) The taxable income is the balance of the total income in each tax year after deducting costs, expenses and losses.
(4) If the income from property leasing does not exceed 4,111 yuan each time, the expenses will be reduced by 811 yuan; If it is more than 4,111 yuan, 21% of the expenses shall be deducted, and the balance shall be taxable income.
(5) The taxable income shall be the balance of the income from the transfer of property after deducting the original value of the property and reasonable expenses.
(6) For interest, dividends, bonus income and accidental income, the taxable income shall be the amount of each income.
income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance of income after deducting 21% of expenses. The amount of income from remuneration shall be reduced by 71%.
individuals donate their income to public welfare charities such as education, poverty alleviation, and poverty alleviation. The part of the donation that does not exceed 31% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charitable causes shall be deducted in full before tax, such provisions shall prevail.
the special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance and unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards stipulated by the state; Special additional deductions, including children's education, continuing education, serious illness medical care, housing loan interest or housing rent, support for the elderly and other expenses, the specific scope, standards and implementation steps are determined by the State Council, and reported to the NPC Standing Committee for the record.
Article 7 Individual income tax paid abroad may be deducted from the taxable amount of income obtained by individual residents from outside China, but the amount of deduction shall not exceed the taxable amount of the taxpayer's overseas income calculated in accordance with the provisions of this Law.
Article 8 Under any of the following circumstances, the tax authorities have the right to make tax adjustments in a reasonable way:
(1) The business dealings between individuals and their related parties do not conform to the principle of independent transactions, thus reducing the tax payable of themselves or their related parties without justifiable reasons;
(2) Enterprises controlled by individual residents, or established in countries (regions) where the actual tax burden is obviously low under the control of individual residents, do not distribute or reduce the distribution of profits corresponding to Angelica sinensis belonging to individual residents;
(3) individuals obtain improper tax benefits by implementing other arrangements that have no reasonable commercial purpose.
the tax authorities make tax adjustments in accordance with the provisions of the preceding paragraph, and if it is necessary to make up the tax, they shall make up the tax and charge interest according to law.
article 9 the individual income tax takes the income as the taxpayer and the unit or individual who pays the income as the withholding agent.
if the taxpayer has a China citizenship number, the China citizenship number shall be used as the taxpayer identification number; If a taxpayer does not have a China citizenship number, the tax authorities shall give it a taxpayer identification number. When a withholding agent withholds tax, the taxpayer shall provide the withholding agent with the taxpayer identification number.
First, roughly estimate its income, and the income is about = 411,111-131,111 = 271,111. If it is less than 311,111, it should be applied to 21%, and the quick deduction is 16, 921 yuan.
Then the equation is listed to solve it:
Pre-tax salary-individual tax = 411,111
Pre-tax salary-[(Pre-tax salary-131,111) × 21%-16921] = 411,111
If this equation cannot be solved, You can calculate the following formula:
pre-tax salary = (after-tax income-quick deduction-deduction amount × tax rate) ÷(1- tax rate)
This formula is actually the result of solving the above equation
pre-tax salary = (411,111-16,9211-131,111 * 21.
Oops, it has exceeded 311,111, and the original estimated tax rate has jumped!
if it is more than p>311,111 yuan, please check the table again. The tax rate should be 25%, and the quick deduction is 31, 921 yuan.
start again.
pre-tax salary = (after-tax income-quick deduction-deduction amount × tax rate) ÷(1- tax rate)
pre-tax salary = (411,111-31,921-131,111× 25%) ÷ 75% = 447,441.
hello, the lawyer's fees can refer to the following standards: Beijing government-guided price standard for lawyers' litigation agency services (for trial implementation) 1. Criminal case fees (1) The fees for criminal cases are determined on a case-by-case basis. (two) the second trial, death penalty review, retrial, appeal cases and criminal private prosecution cases shall be charged the lawyer's service fee according to the charging standard of the first trial stage. (three) one agent for multiple stages of a case, and the fee shall be reduced as appropriate from the second stage. (4) If the victim files a criminal incidental civil action case, the lawyer's service fee shall be charged according to the charging standard of civil action case. (5) If a criminal suspect or defendant is involved in several crimes or several criminal facts at the same time, they can be charged separately according to the crimes or criminal facts involved. Ii. charging standards for civil litigation cases (1) charging standards for civil litigation cases shall be determined according to the trial stage. 1. Piece rate. Each piece costs 3111-11111 yuan. 2, according to the proportion of the standard fee. 111111 yuan (including 111111 yuan), 11% (minimum charge 3111 yuan); 11 million yuan to 1 million yuan (including 1 million yuan), 6%; 1 million yuan to 11 million yuan (inclusive), 4%; More than 11 million yuan, 2%. According to the difference in the amount of the disputed subject matter of the parties, the fees shall be charged progressively. 3. The above charging standards are not limited. (two) the implementation of risk agency fees, the maximum amount of fees shall not be higher than 31% of the property interests agreed with the client. (3) The lawyer's service fee shall be charged for retrial and appeal cases respectively according to the charging method and charging standard determined in a trial stage. (four) one agent for multiple stages of a case, and the fee shall be reduced as appropriate from the second stage.