Book Catalogue-How to Pay Personal Income Tax
Directory:
Chapter I Basic Concepts and Legal Index ........................ (1)
I. Basic concept of ................................... (1)
Tax ................................................................... (1)
(2) Tax Law ...................................... (2)
(3) Tax System .................................... (3)
(4) Tax ............................... (3)
(5) Tax target ............................... (4)
(6) Taxpayer (5)
(7) Withholding agents (5)
(8) Tax basis (5)
(9) Taxable income
(10) Threshold (6)
(1 1) Exemption Amount (6)
(12) tax rate (7)
(13) Proportional tax rate (7)
(14) Progressive tax rate .............................. (8)
(15) Full progressive tax rate ........................ (8)
(16) Excess progressive tax rate
(17) tax relief (9)
(18) .............................................. (10)
(XIX) The place of tax payment is ..................................................... (10).
How to identify the production, operating income and contracting of individual industrial and commercial households
Operating and leasing operating income? ………………………………( 1 1)
(20) ......................................................... for tax inspection (1 1)
(XXI) .......................... of tax administration (12)
(XXII) ................................................ for tax collection and management (13)
(XXIII) ........................................................... for tax registration (13)
(XXIV) Tax declaration in ..................................... (15)
(25) Withholding and remitting ................................. (15)
(XXVI) ................................. for tax preservation measures (16)
(XXVII) Tax Enforcement Measures in ............................ (16)
(XXVIII) ........................................................., Legal Liability for Taxation (17)
(XXIX) ........................... for tax administrative punishment (17)
(30) Tax Criminal Punishment .............................. (18)
(3 1) ............................... for tax evasion (18)
(32) ............................. for tax evasion (19)
(thirty-three) .................................... refused to pay taxes (20)
(34) Late payment fee ............................................. (20)
(35) Tax penalty ............................. (2 1)
(36) Tax penalty ........................... (2 1)
......................... (37) tax administrative reconsideration (22)
What is the object of income tax payment for individual industrial and commercial households in urban and rural areas?
Prescribed? ……………………………………………(23)
............................ (38) tax administrative litigation (23)
(39) Tax Credit ................................. (24)
(40) Individual income tax
Two. Legal Index (25)
How to collect individual income tax for individual industrial and commercial households? ……………(26)
The second chapter basic formula and basic steps ........................ (27)
A, the basic formula and case ................................. (27)
(1) Calculation formula and case of personal income tax on wages and salaries (27)
(two) the annual one-time bonus personal income tax calculation formula and
Situation .............................. (29)
(3) the tax calculation formula of income from production and operation of individual industrial and commercial households
And case ................................ (3 1).
(four) the tax formula for the income from contracted operations of enterprises and institutions.
And this case ............................... (32)
(V) Tax formula and case of income from labor remuneration .................................................................................................................................................... (33.
(six) the tax formula and case ........................ (34)
(VII) Taxation formula and case of income from royalties ................................... (35)
(eight) the tax formula and case of property lease income. ..................................................................................................................................................................
China has introduced a tax policy for urban demolition, and the compensation for demolition can be exempted.
Personal tax () ............ (38)
(nine) the tax formula for interest, dividends, bonuses and other accidental income.
And this case ............................... (38)
Two. Basic steps ................................. (39)
(1) Basic steps of tax registration (39)
(B) the basic steps of handling tax returns .....................................................................................................................................................................
(3) Steps of Administrative Reconsideration of Individual Income Tax ....................... (44)
National one-time bonus personal income tax adjustment ................ (52)
(4) Basic steps of individual income tax administrative litigation (52)
The third chapter focuses on ............................................ (57)
I. Integrated ................................ (57)
(1) How to determine the taxpayer of individual income tax? ……………(57)
(2) How to determine the taxpayer? ………………………(57)
(3) How to determine non-resident taxpayer? …………………………(59)
(4) What is the tax liability scope of resident taxpayers? ………………(60)
(5) What is the scope of non-resident taxpayer's tax obligation? ……………(60)
(6) How to determine the source of personal income tax? ……………(6 1)
(7) What is the handling fee for withholding personal income tax?
Used for processing? …………………………………………(62)
(8) What are the collection methods of personal income tax? ………………(62)
Taxpayers receive wages and salaries at home and abroad respectively.
How to tax the income? …………………………………(63)
(9) Under what circumstances must I declare and pay personal income tax?
Income tax? ……………………………………………(63)
(10) The tax payment period and tax payment situation of individual income tax self-declaration.
How is the location stipulated? ………………………………(64)
(eleven) how to declare and pay personal income tax? …………(66)
(12) What is the scope of withholding personal income tax? …………(67)
(thirteen) how to deal with the income obtained by China citizens abroad after returning to China?
Pay personal income tax? ………………………………(67)
(14) What legal obligations should individual income tax withholding agents undertake?
Obligation? ……………………………………………(70)
(15) Taxpayers and withholding agents violate tax laws.
How to punish? ……………………………………(72)
(sixteen) whether the taxpayer should bear the responsibility of the unit for failing to perform the tax deduction obligation.
An unshirkable responsibility? ……………………………………(72)
(XVII) How to choose monetary calculation when calculating individual income tax?
Unit? ……………………………………………(72)
(XVIII) How to calculate the number of individuals who have no domicile in China?
Days of residence and days of work? …………………………(73)
Does the consul of the consulate need to pay personal remuneration for writing a book?
Income tax? …………………………………………(74)
Two. The scope and calculation of individual income tax .......................................... (74)
(nineteen) what income should be paid to individuals?
Income tax? …………………………………………(74)
(twenty) the payment of personal income tax is based on actual wages or
Based on wages payable? ………………………………(74)
(twenty-one) employees in special industries such as maritime transportation and mining.
Earned wages. How to calculate the salary and how to pay the individual?
Income tax? ………………………………………(75)
(twenty-two) temporary income should be paid to individuals according to what tax items.
Tax? What's the difference between wages and labor remuneration? …(75)
(twenty-three) whether institutions can calculate wages and bonuses separately.
Pay taxes? …………………………………………(76)
(twenty-four) wages and salaries obtained by foreigners in China.
How to pay personal income tax? …………………………(77)
(twenty-five) in the process of land acquisition, the land acquisition unit pays the land contract gold.
How to pay personal income tax on personnel remuneration? ………(78)
(twenty-six) individuals without domicile in China in the form of securities.
How are wages and salaries paid to individuals?
Income tax? ………………………………………(78)
(27) How do individuals who have no domicile in China get bonuses?
Pay personal income tax? ……………………………(79)
(28) What is the income from the production and operation of individual industrial and commercial households?
How to calculate and pay personal income tax? …………………(79)
(twenty-nine) whether individual industrial and commercial households must pay the annual personal income tax in one lump sum.
Income tax? ………………………………………(8 1)
(30) How to calculate and pay the personal income tax of the contractor team? ………………(82)
(31) Foreign currency obtained by individuals. What are the returns on physical objects and securities?
Pay personal income tax? ……………………………(83)
(32) How to correctly distinguish the "one-off" of labor remuneration? ……(83)
(thirty-three) how to correctly distinguish between "one-time" income and remuneration? ……(84)
Insurance claims personal income tax? (84)
(34) The employees of newspapers, periodicals and publishing units are in their own units.
Publish a work in a periodical. What do you get from publishing a book?
Personal income tax? ……………………………(85)
(35) What is the income from royalties? ………………(85)
(36) Obtained by China employees working in foreign-invested enterprises.
How to pay personal income tax on wages? …………………(86)
(thirty-seven) China citizens working abroad, how to pay?
Income tax? ………………………………………(87)
(38) Is it necessary to pay personal income tax on business trips? how
Pay? …………………………………………(87)
(thirty-nine) a one-time economic compensation for the termination of the labor contract.
Should personal income tax be levied on salary income? how
Calculate and pay personal income tax? ………………………(88)
(forty) the income of in-service teachers in substitute schools and the income of the school.
What is the difference? How to earn a substitute teacher?
Pay personal income tax? ………………………………(89)
(forty-one) how to calculate and pay the rent obtained by renting out self-owned housing?
Personal income tax? Can maintenance cost come from rental income?
Deduction? ………………………………………(90)
(42) Individual income tax on pre-tax fixed assets of a sole proprietorship enterprise
How to deduct depreciation expenses? ……………………………(9 1)
(forty-three) whether the family living expenses of a sole proprietorship enterprise can be reduced or exempted from individuals.
Deduct income tax from taxable income? ………………(9 1)
(forty-four) whether to pay the employees the "special post allowance" issued by the unit.
Personal income tax? How to calculate the payment? ………………(92)
(45) Did the winner win the prize by accident?
Should I pay personal income tax? ………………………(93)
(46) What is the income from the transfer of second-hand houses? Should I pay?
Personal income tax? …………………………………(94)
(forty-seven) how to calculate the personal income tax of supplementary pension insurance?
Pay? …………………………………………(95)
(forty-eight) whether students need to pay personal wages for part-time jobs.
Income tax? ………………………………………(95)
(forty-nine) the income obtained by insurance enterprise marketers (non-employees)
How to collect personal income tax? ……………………(95)
(50) The remuneration for publishing, serializing and printing the same work is
How to calculate personal income tax? …………………………(96)
(5 1) How to pay taxes when auctioning manuscripts after publishing works? ……(97)
(52) How to issue bonuses for several months at a time?
Income tax? ………………………………………(97)
Do I have to pay tax on my pension? …………………………………(98)
(53) How to pay the interest income of residents' savings deposits?
Income Tax ................................ (98)
(fifty-four) whether the dividend income obtained from the individual shareholder account should be
Pay personal income tax? ……………………………(99)
(55) Should individual income tax be paid for the rights issue? ……………( 100)
(fifty-six) housing provident fund and individual housing are deducted from wages.
When calculating the taxable income of individual income tax, loans
How to deal with it? …………………………………( 100)
(fifty-seven) whether the workers' living difficulties subsidies are paid from the welfare funds.
Personal income tax payable? …………………………( 10 1)
(58) Whether the bond interest obtained by an individual should be paid to the individual.
Income tax? ………………………………………( 10 1)
(59) How to calculate the annual salary system of enterprise managers?
Pay personal income tax? …………………………( 102)
(60) How do individuals pay several incomes at the same time?
Income tax? ………………………………………( 102)
(sixty-one) the transfer of employees obtained in the process of enterprise restructuring into a company.
Should individual income tax be levied on equity? …………( 103)
(sixty-two) the implementation of internal retirement measures in the process of reducing staff and increasing efficiency.
How to pay personal income tax on the income earned by employees? ……( 103)
(sixty-three) personal business transportation. How is the communication in subsidy income?
Pay personal income tax? …………………………( 104)
64. What are interest, dividends and dividend income? How to calculate
Pay personal income tax? …………………………( 104)
(sixty-five) how should the winning income from winning savings be paid to individuals?
Income tax? ………………………………………( 105)
(sixty-six) fourteen key universities in the western region won awards.
Should I pay personal income tax? …………………( 106)
(sixty-seven) how to pay the income from subletting the right to use shallow beaches to individuals?
Income tax? ……………………………………( 106)
(68) Interest income of individuals purchasing China Railway Construction Securities.
Should I pay personal income tax? …………………( 107)
(69) Whether the company should transfer surplus reserve fund to registered capital shareholders.
Pay personal income tax? …………………………( 107)
Three. Payment of Personal Income Tax for Employees in Special Industries in ............................ (108)
(seventy) how to pay the income obtained by employees in the construction and installation industry?
Personal income tax? ……………………………………( 108)
(seventy-one) how to pay the income obtained by employees in the advertising market?
Personal income tax? …………………………………( 1 10)
(seventy-two) how to pay the personal income of motor vehicle taxi drivers?
Personal income tax? …………………………………( 1 12)
(seventy-three) how to pay the individual performance market practitioners?
Income tax? ……………………………………( 1 13)
What fees should the landlord pay after renting a house? ………………( 1 16)
(seventy-four) how to pay the income of insurance salesmen to individuals.
Income tax? ……………………………………( 1 16)
(seventy-five) how to pay the income from holding various classes?
Personal income tax? ………………………………( 1 17)
(seventy-six) what is the income of individuals engaged in medical service activities?
Pay personal income tax? …………………………( 1 17)
(seventy-seven) how do practitioners of individual law firms pay fees?
Income tax? ……………………………………( 1 18)
Four. Personal income tax relief ........................................................................................................................................................................
(seventy-eight) which personal income belongs to personal income tax?
Tax items? ……………………………………( 120)
(79) What personal income can be exempted from personal income tax? ………( 12 1)
(80) What personal income can enjoy preferential tax reduction? …………( 124)
(eighty-one) how to deduct the personal donation expenditure from the taxable income?
Deduction? ………………………………………( 124)
(eighty-two) how to reduce the personal income tax of the disabled? …( 126)
How many ways are there to declare online? ……………………( 127)
Verb (abbreviation of verb) Legal tax avoidance of personal income tax ...................................... (128)
(eighty-three) how to use the taxpayer's identity for legal tax avoidance? …( 128)
(eighty-four) how to use the additional deduction for legal tax avoidance? …( 129)
(eighty-five) how to use the split declaration for legal tax avoidance? ………( 129)
(86) How can the deduction of overseas income be used for legal tax avoidance? …( 130)
(eighty-seven) how to use donation deduction for legal tax avoidance? ………( 13 1)
(eighty-eight) how to use the terms of the contract for legal tax avoidance? ………( 132)
(eighty-nine) how to use the residence for legal tax avoidance? ……………( 133)
(90) How to legally avoid tax by increasing welfare? …………( 133)
(9 1) How to legalize interest, dividends and bonus income?
Tax avoidance? ………………………………………( 136)
(ninety-two) how to grasp the "time difference" in the sale and replacement of ordinary houses?
Legal tax avoidance? …………………………………( 139)
Chapter IV Typical Case of ........................... (14 1)
1. Zhi Guoxiang refuses to accept the tax administrative punishment case .............................. (14 1)
2. Li Jihua refuses to accept Huangshan huangshan district Local Taxation Bureau.
Tax Punishment Case .............................................................. (145)
3. Appeal to the local taxation bureau of a certain city and refuse to accept the motion.
Decision on Application .............................. (149)
4. Zhang Hengshou v. Hunyuan State Taxation Bureau. Datong State Taxation Bureau.
....................... (Case of Failure to Fulfill the Legal Obligation of Reporting Bonus) (154)
Chapter V Law Directly Attacking ........................................ (158)
People's Republic of China (PRC) Individual Income Tax Law (158)
(1August 30, 999)
Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China (164)
(1994 65438+1October 28th)
State Taxation Administration of The People's Republic of China on printing and distributing the taxpayer's financial accounting
Notice on Measures for the Administration of Reporting (172)
(Guo Shui Fa [2005] No.20)
Measures for the Administration of Tax Registration (174)
(65438+February 2003)
Law of People's Republic of China (PRC) on the Administration of Tax Collection .................. (185)
(200 1 April 28th, 2008)
Author: Xu Li, editor-in-chief of Hu Changhua: Focus on life law series binding project: paperback 21cm/1203 publishing project: China Legal Publishing House/April 2005-1ISBN No .. : 978780 1824882.