1, travel allowance (travel allowance in 200 yuan, meal allowance in 200 yuan. Personal income tax is levied on income exceeding "wages and salaries");
Expenses arising from business trips are not taxed, and the standards are set by the local tax authorities.
2. There are preferential tax laws for employees leaving their jobs, and the compensation obtained from leaving their jobs is tax-free within three times of the average annual salary of local employees;
3. Communication fee:
If the personal office communication expenses borne by the unit are reimbursed in full or in a limited amount due to work, the personal income tax shall be levied according to the standard of 300 yuan per person per month temporarily, and shall not be included in the personal salary and salary income of that month with legal documents.
If the unit pays the office communication expenses for individuals by subsidies or other forms, it shall be included in the personal salary income of the current month and personal income tax shall be levied.
4, employees summer heatstroke cooling cool drinks.
The form of reimbursement can be tax-free, and the tax should be paid together with the salary.
5. Invoice offset (not recommended for false expenses)
6. Receive a large amount of income by stages
7. Improve welfare and reduce wages
8. Labor remuneration and wages
9. The months with high wages are divided into the following low-income months.
10, increase the limit of three insurances and one gold.
If your income is too high to have money, you can completely raise the standards of social security and provident fund to the highest limit. Of course, the amount paid by the company has also increased accordingly. This can be negotiated with the company.
If you pay more social security, your retirement salary will naturally be higher. Individuals and companies pay public housing tax into personal accounts, and there are cash withdrawal mechanisms everywhere. Therefore, raising the housing provident fund is a better way to avoid taxes.
Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management.
Britain is the first country to collect personal income tax. 1799, Britain began to try to collect personal income tax at different tax rates, and it became a fixed tax in Britain until 1874.
Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay all taxes,
Personal income tax must be paid for all income obtained from inside and outside China; Non-resident taxpayer only pays individual income tax on its income derived from China.
Personal income tax is a kind of income tax levied by the state on the income of its own citizens, individuals living in its own territory and overseas individuals from its own country. In some countries, personal income tax is the main tax, which accounts for a large proportion of fiscal revenue and has a great impact on the economy.
On June 9, 20 18, the draft amendment to the individual income tax law was submitted to the third session of the 13th the National People's Congress Standing Committee (NPCSC) for deliberation, which was the seventh overhaul since the promulgation of the 1980 tax law. ? [ 1]? 20 18 On August 27th, the National People's Congress Standing Committee (NPCSC)'s draft decision on amending the individual income tax law was submitted to the Fifth Session of the 13th the National People's Congress Standing Committee (NPCSC) for deliberation. According to the draft decision, the basic fee reduction standard is proposed to be 60,000 yuan per year, that is, 5,000 yuan per month, and the new tax rate range of 3% to 45% remains unchanged.
References:
Baidu encyclopedia-personal income tax