As for the wages or labor remuneration received from the work, it is actually deducted from the tax, and the personal income tax is withheld and remitted by the unit;
Interest tax is charged on the interest earned by money deposited in banks, and customs duties are charged on imports from abroad;
Smoking, drinking, makeup, traveling, buying a house, renting a house, etc. Special taxes will be paid;
Because many taxes are not paid directly to the Inland Revenue Department, it is just an illusion that there are few taxes in China. China's tax revenue is still improving.
It is through the collection of various taxes that the country has the funds to build roads, railways and high-rise buildings. Tax evasion and refusal to pay taxes will be fined or even imprisoned.
The main source of a country's economic base is tax. It can't be said that the people enjoy the welfare of the country 100%, but it does have certain benefits to our citizens on some levels.
In real life, we can see that it is far from enough for the country to rebuild the disaster area only by people's donations and foreign aid. There is also the National Three Gorges Water Conservancy Project, which supplies power to half of China. Railways cannot be run by individuals.
Taxation is one of the main ways of national fiscal revenue, but it is also taken from the people and used by the people.
Extended data
1. After deducting "five insurances and one gold" from employees' monthly salary income, if it exceeds 5,000 yuan, personal income tax shall be calculated and paid.
II. Calculation of Personal Income Tax on Wages and Salaries
(1) After getting the salary every month, deduct the basic old-age insurance, medical insurance and unemployment insurance paid by individuals, and the housing accumulation fund paid according to the standards set by the provincial government, and then deduct the expenses by 3,500 yuan/month (3,200 yuan can be deducted for overseas income and income of foreigners, overseas Chinese, compatriots from Hong Kong, Macao and Taiwan in China).
For taxable income, personal income tax shall be calculated and paid according to the nine-level excess progressive tax rate of 3% to 45%.
(2) Calculation formula:
Personal income tax payable = taxable income * applicable tax rate-quick deduction
Taxable amount = salary income -3500- "three insurances and one gold"
The new personal income tax law, which takes 3,500 yuan as the starting point to replace 2,000 yuan in the past, has been implemented.
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China's Detailed Rules for the Implementation of Deduction Standards shows that besides 65,438+03 and 500 yuan, there are three types of items that need to be deducted before tax.
First, three insurances and one fund stipulated by the state, namely endowment insurance, medical insurance, unemployment insurance and housing accumulation fund;
The second is the five kinds of subsidy fees given by the unit, that is, the one-child subsidy, child care subsidy, local transportation fee, book and newspaper fee and washing fee obtained by individuals;
Third, special allowances such as the wages of retired workers and the allowances of academicians of the two academies.
Among them, several kinds of subsidies, such as book and newspaper fees and washing fees, must be within the cost standard stipulated by Beijing Municipal Finance to be tax-free. If the unit overpays, individual income tax will be paid for the excess.
Baidu encyclopedia-tax payment