Now the company has given you two cards, which will be distributed twice. If the company has set two names in tax planning, it means that the company has tried every means to avoid this tax for you.
Of course, you don't have to worry so much. The tax is withheld and remitted by the company, and the obligation lies with the company.
If the salary exceeds 1600 yuan, you have to pay a tax. That's because you can deduct the balance after paying social security fees and housing provident fund, and then calculate and collect personal income tax according to regulations.
Taxable income = wage income-social security fee and housing accumulation fund
Personal income tax payable = (taxable income-deduction standard) * applicable tax rate-quick deduction
The deduction standard is 1600 yuan/month.
If it does not exceed 500 yuan, the tax rate is 5%, and the quick deduction is 0;
For the part exceeding 500 yuan to 2,000 yuan, the tax rate is 10%, and 25 is deducted for quick calculation.
For the part exceeding 2,000 yuan to 5,000 yuan, the tax rate is 15%, and the quick deduction is 125.
For the part exceeding 5,000 yuan to 20,000 yuan, the tax rate is 20%, and the quick deduction is 375.
For the part exceeding 20,000 yuan to 40,000 yuan, the tax rate is 25%, and the quick deduction is 1.375.
For the part exceeding 40,000 yuan to 60,000 yuan, the tax rate is 30%, and the quick deduction is 3375.
For the part exceeding 60,000 yuan to 80,000 yuan, the tax rate is 35%, and the quick deduction is 6375.
For the part exceeding 80,000 yuan to 100000 yuan, the tax rate is 40%, and the quick deduction is 10375.
For the part exceeding 100000 yuan, the tax rate is 45%, and the quick deduction is 15375.
Excuse me, I get paid twice a month. If the total amount exceeds the tax base, do I have to pay a tax? Well, why did you send it twice? If you didn't send it last month, you don't have to.
Is it necessary to pay a tax for employee benefits exceeding 5000? All the wages and salaries of the month, as well as all kinds of monetary and in-kind benefits sent to you by the unit, are added together, and after deducting social security and other pre-tax deductions, they are higher than 3500, so tax will be paid.
Is it necessary to pay a tax if the salary is less than 3500 yuan? The personal income tax threshold for working wages is 3500 yuan, that is to say, there is no need to pay personal income tax if the monthly income does not exceed 3500 yuan.
The monthly income does not include social insurance, housing accumulation fund, one-child allowance, lunch allowance (within the standard) and communication allowance (within the standard).
Is it necessary to pay a tax for the capital increase of intellectual property rights? No, the capital increase of intellectual property rights is assessed and no personal income tax is levied.
What intangible assets (trademarks, patents, copyrights, etc.). ) What are you going to use to increase your capital, and how much?
Do I have to pay taxes on insurance dividends? According to the information of global insurance development, insurance dividends are not taxed in principle. However, changes in national tax policies are not excluded. However, this policy change involves the interests of most people and requires a process, not to say that it will be changed!
1. According to Article 2 of the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Several Policy Issues Concerning Individual Income Tax ((1994) Caishuizi No.20), "the following income is temporarily exempted from individual income tax; 3. The expenses for visiting relatives, language training and children's education obtained by foreign individuals are reasonable after being examined and approved by the local tax authorities.
2. According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Exempting and Exempting Foreign Individuals from Personal Income Tax for Obtaining Relevant Subsidies (Guo Shui Fa [1997] No.54): (4) Foreign individuals shall be exempted from personal income tax if they obtain income from visiting relatives, and the taxpayer shall provide a certificate (photocopy) of transportation expenses for visiting relatives, which has been verified by the competent tax authorities and actually used for visiting relatives by themselves. The number of visits and the payment standard are reasonable.
3. According to the Notice of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Implementation Standards of Exemption from Individual Income Tax for Foreign Individuals Obtaining Income from Visiting Relatives (Guo [20065438+0] No.336), "According to the provisions of Article 4 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Exemption from Individual Income Tax for Foreign Individuals Obtaining Relevant Subsidies (Guo Shui Fa [1997] No.054), The expenses for visiting relatives obtained by foreign individuals shall be exempted from personal income tax, and the taxpayer shall provide the voucher (copy) of the transportation expenses for visiting relatives, and the part actually used for visiting relatives after examination by the competent tax authorities shall be exempted from tax if the number of visits and payment standards are reasonable each year. However, in the course of implementation, it is required to further clarify how to master the "reasonable number of visits and payment standards each year". The unified provisions are as follows: (1) The expenses for visiting relatives who can enjoy the preferential treatment of exemption from personal income tax are limited to the expenses for foreign individuals to travel between their employment places and their residences (including their spouses' or parents' residences) in China by means of transportation, and shall not exceed twice a year. (two) this notice shall be implemented as of the date of issuance, and the untaxed expenses for visiting relatives before this notice shall also be implemented. "
According to the above regulations, if foreigners' expenses for visiting relatives are exempted from personal income tax, other personnel's expenses for visiting relatives should be incorporated into the salary and salary of the current month to pay personal income tax.
Is it necessary to pay a tax for after-sale public houses? 1. According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Business Tax Policy on Individual Housing Transfer (Caishui [2008] 174), from June/day to February 3/day, 2009, individuals will purchase non-ordinary housing for two years or more. Individuals who purchase ordinary houses for more than 2 years (including 2 years) for external sales shall be exempted from business tax.
2. According to the Individual Income Tax Law of People's Republic of China (PRC) and its implementing regulations, when an individual transfers a house, the taxable income is the balance of the transfer income after deducting the original value of the property and reasonable expenses, and the individual income tax is paid according to the item of "income from property transfer".
According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Concerning the Collection of Individual Income Tax on the Transfer of Individual Housing (Guo Shui Fa [2006]108), taxpayers can deduct the original value of the house, the taxes paid during the transfer of the house and related reasonable expenses from their transfer income based on the original purchase contract, invoices and other valid documents. Taxpayers can not provide complete and accurate proof of the original value of the house, and can not correctly calculate the original value of the house and the tax payable, and the tax authorities will approve the collection. For taxpayers who transfer ordinary housing, self-built housing, affordable housing, purchased public housing and urban demolition and resettlement houses, the personal income tax payable shall be verified at 1% of the transfer income; For taxpayers who transfer non-ordinary housing, the personal income tax payable shall be verified at 2% of the transfer income.
For taxpayers who sell their own houses and intend to re-purchase houses at market prices within 1 year after the sale of existing houses, the personal income tax paid for the sale of existing houses shall be paid in the form of tax deposit first, and then the tax deposit shall be refunded in full or in part depending on the relationship between the amount of re-purchased houses and the sales of original houses; Income from the transfer of houses that have been used for more than 5 years and are the only living rooms for families shall be exempted from personal income tax.
3. According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China on Adjusting the Tax Policy of Real Estate Transactions (Caishui [2008] 137), stamp duty and land value-added tax will be temporarily exempted from individual housing sales from 20081.
Do I have to pay taxes to inherit the property? I have to pay personal income tax.
Payment method of personal income tax: within 2 years of ordinary residence: {income from house sale-total amount of house purchase-(business tax+urban construction tax+education surcharge+stamp duty) }× 20%; Ordinary residential buildings with more than 2 years (inclusive) but less than 5 years: (sales revenue-total purchase price-stamp duty) × 20%. Sale of public houses: within 5 years, (housing sales income-affordable housing price-land transfer fee-reasonable expenses) × 20%, in which affordable housing price = construction area × 4,000 yuan/m2, and land transfer fee = 1.560 yuan/m2×1%× construction area. Ordinary houses for more than 5 years shall be exempted.