Income from production and operation of individual industrial and commercial households
Income from contracted operation and lease operation of enterprises and institutions
Income from labor remuneration
Remuneration income
royalty income
Interest, dividends and bonus income
Property rental income
Income from property transfer
Unexpected income
Question 2: What income is subject to personal income tax 1? Legal income is tax-free. The following personal income shall be exempted from personal income tax: (Article 4 of the Tax Law)
(1) bonus. Bonuses in science, education, technology, culture, health, sports and environmental protection. Awarded by provincial ministries, the State Council and units above the corps level, as well as foreign organizations and international organizations;
(2) Bond interest. Interest on treasury bonds and financial bonds issued by the state;
(3) subsidies. * * * Special allowances issued according to the regulations of the State Council and tax-free subsidies and allowances stipulated by the State Council; (Rule 13)
(4) Relief funds. According to the relevant provisions of the state, the personal living allowance paid from the retained welfare funds or trade union funds; Relief funds and pensions paid by civil affairs departments to individuals; (Rule 14)
(5) Insurance compensation. Insurance compensation paid by insurance companies;
(6) Demobilization fee. Military transfer fee and demobilization fee;
(7) settling-in expenses and retirement expenses. According to the provisions of the cadres and workers to settle down, resign, retirement wages, retirement wages, retirement allowance;
(8) the income of diplomats. The income of diplomatic representatives, consular lawyers and other personnel in embassies and consulates in China who should be exempted from tax according to the relevant laws of China;
(9) Agreement tax-free income. Income exempted from tax as stipulated in international conventions and agreements signed by China;
(10) Other income. Income exempted from tax with the approval of the financial department of the State Council.
2. The following incomes are temporarily exempted from individual income tax: ([94] Caishuizi No.20)
(1) bonus. Bonuses obtained by individuals for reporting and investigating various illegal and criminal acts;
(2) handling fee. Withholding and remitting personal handling fees, as well as withholding and remitting handling fees obtained according to regulations;
(3) Income from real estate transfer. Income from personal transfer of personal use for more than 5 years, and it is the only living room for the family;
(4) Income from deferred retirement. Senior experts who have reached retirement age, but are appropriately extended due to work needs, their wages and salaries during the extended retirement period shall be regarded as exempt from personal income tax.
3. The following income of foreign individuals shall be exempted from individual income tax: ([94] Caishuizi No.20)
(1) Living expenses. Housing subsidies, food subsidies, resettlement fees and laundry fees obtained by foreign individuals in the form of non-cash or reimbursement;
(2) Travel allowance. Subsidies for domestic and overseas business trips obtained by foreign individuals according to reasonable standards;
(3) Other expenses. The expenses for visiting relatives, language training and children's education obtained by foreign individuals are reasonable after examination and approval;
(4) Dividend income. Dividends and bonus income obtained by foreign individuals from foreign-invested enterprises.
4. The salary income of foreign experts is tax-free. Income from wages and salaries of the following foreign experts shall be exempted from individual income tax: (No.20 [94] of the Ministry of Finance)
(1) According to the special loan agreement of the World Bank, foreign experts working in China are directly dispatched by the World Bank;
(2) Experts directly sent by United Nations organizations to work in China;
(3) Experts working in China for United Nations aid projects;
(four) experts sent by donor countries to China to engage in free aid projects;
(five) according to the cultural exchange program signed by the two countries, the wages of cultural and educational experts who have been in China for less than two years shall be borne by the state;
(6) According to the international exchange program of Chinese universities, the wages and salaries of experts who come to work in China are borne by the state;
(7) The wages and salary income of experts who come to work in China through non-governmental scientific research agreements shall be borne by the institutions in this country.
5. Agricultural tax payment items are tax-free. Individual industrial and commercial households or individuals specialize in planting, breeding, feeding and fishing. If its business items fall within the scope of agricultural tax, agricultural specialty tax and animal husbandry tax, and the tax has been paid, personal income tax will no longer be levied. ([94] caishuizi No. Twentieth)
6. Dividends and dividend income are tax-free. Whether to levy personal income tax on dividends and bonus income obtained by individuals from grass-roots supply and marketing cooperatives and rural credit cooperatives shall be determined by the provincial people's government and reported to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record. ([94] caishuizi No. Twentieth)
7. Non-wage income is tax-free. The following subsidies, allowances or incomes that do not belong to my salary items are not subject to individual income tax: (Guo Shui Fa [1994] No.89)
(1) one-child fee;
(2) Child Health Care >>
Question 3: What personal income needs to pay personal income tax 1. Welfare items that can be exempted from personal income tax.
According to the Individual Income Tax Law of People's Republic of China (PRC), all welfare expenses that meet the requirements of Item (4) of Article 4 of the Law are exempt from individual income tax.
Article 14 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China further explains that the welfare funds mentioned in Item 4 of Article 4 of the Tax Law refer to the living allowance paid to individuals from the welfare funds or trade union funds of enterprises, institutions, state organs and social organizations in accordance with relevant state regulations. Guo Shui Fa (1998)No. 155 explained that the living allowance refers to the temporary living hardship allowance paid by the employer from the retained welfare funds or trade union funds in accordance with state regulations because certain specific events or reasons have caused certain difficulties to the normal life of the taxpayer himself or his family.
For example, subsidies for difficulties, relief funds, medical subsidies, employees' recuperation expenses, industrial injury compensation, funeral expenses, pensions, one-child expenses, and employees' resettlement expenses paid from enterprise welfare funds according to regulations can all be exempted from personal income tax.
II. Welfare items that cannot be exempted from personal income tax.
The Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Determining the Scope of Living Allowance (Guo Shui Fa [1998] 155) stipulates that the following income does not belong to the scope of tax-free welfare expenses, and should be incorporated into the taxpayer's "wages and salaries" income for personal income tax:
(a) all kinds of subsidies and subsidies paid to individuals from welfare funds and trade union funds that exceed the proportion or base set by the state;
(2) Subsidies and subsidies paid to employees of the unit from welfare funds and trade union funds;
(three) the unit for individuals to buy cars, houses, computers and other expenses that are not temporary subsidies.
For example, the subsidies for heating, cold protection and heatstroke prevention paid by enterprises from welfare funds in accordance with the relevant financial regulations of the state should be incorporated into the wages and salaries of employees in the current month and personal income tax should be levied together; Non-monetary collective benefits such as Mid-Autumn Moon Cake and Dragon Boat Festival Zongzi issued by enterprises from welfare funds should be converted into equivalent currency according to market price, purchase price or other prices, incorporated into the wages and salaries of employees in the current month, and personal income tax should be levied together; If an enterprise runs its own canteen or has a fixed lunch in the canteen, it shall settle accounts with the canteen, decompose the meal expenses into the name of each employee and incorporate them into the employee's salary and salary of the month, and collect personal income tax together.
In addition, holiday subsidies, monthly lunch expenses and subsidies without uniform meals, as well as monetized housing subsidies, transportation subsidies, vehicle reform subsidies and communication subsidies paid according to the standard or paid monthly are no longer regarded as welfare expenses, and should be included in the management of total wages and subject to personal income tax.
What does the enterprise employee welfare fund include?
Enterprise employee welfare expenses refer to the welfare expenses provided by enterprises for employees except wages, bonuses, allowances, subsidies included in the total wage management, employee education funds, social insurance premiums, supplementary old-age insurance premiums (annuities), supplementary medical insurance premiums and housing accumulation funds, including various cash subsidies and non-monetary collective benefits paid to or for employees, such as:
(1) All kinds of cash subsidies and non-monetary benefits paid or paid for medical care and life of employees, including medical expenses for employees on business trips, medical expenses for employees in enterprises that have not yet implemented medical co-ordination, medical expenses for employees to support their immediate family members, medical expenses for employees' recuperation, financial subsidies for self-run canteens or unified lunch supply for employees who have not run canteens, heating expenses subsidies that meet relevant financial regulations of the state, heatstroke prevention and cooling expenses, etc.;
(2) Subsidies for employees in difficulty, or fund expenditures established and managed by enterprises as a whole to help and relieve employees in difficulty;
(3) Other employee welfare expenses incurred according to regulations, including funeral subsidies, pension expenses, employee resettlement expenses, one-child expenses, family leave travel expenses and other expenses that meet the definition of enterprise employee welfare expenses but are not included in this notice.
Question 4: Under what circumstances is the threshold for paying personal income tax at present 3500?
Personal income tax shall be paid for the part of personal salary that exceeds 3500 after deducting social insurance expenses and housing accumulation fund expenses.
Question 5: What income is subject to personal income tax? 1. Wage and salary income
Two. Income from production and operation of individual industrial and commercial households
Three. Income from contracted operation and lease operation of enterprises and institutions
Four. Income from labor remuneration
Verb (abbreviation of verb) royalty income
Royalty income of intransitive verbs
Seven. Interest, dividends and bonus income
Eight. Property rental income
Nine. Income from property transfer
X. unexpected income
Xi。 Other income:
Other taxable income shall be determined by the financial department of the State Council.
Other income items determined by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China are:
(1) The individual was awarded the Honorary Award of Academician of China Academy of Sciences by Cai Guanshen's Honorary Foundation of China Academy of Sciences.
(2) Individuals get the deposit bonus paid by the banking department at an interest rate and a value-preserving subsidy rate exceeding the national regulations.
(3) Preferential income obtained by individuals due to the relevant insurance premiums paid by employers.
(4) Interest (or similar income paid in other names) paid by the insurance company to the life insurer who is not out of danger during the insurance period according to the bank savings deposit rate of the same period.
(5) rebate income or transaction fee return income obtained by individual shareholders from securities companies to attract major shareholders to open accounts in the company and pay part of the transaction fees obtained to major shareholders.
(6) Individuals obtain that some units and departments distribute cash, physical objects or negotiable securities to relevant personnel of other units and departments in year-end summary, various celebrations, business contacts and other activities.
(7) Resignation risk fund.
(eight) individuals to provide security for the unit or others to get paid.
If it is difficult to define the taxable income obtained by an individual, it shall be approved by the competent tax authorities.
Question 6: What income is not subject to personal income tax? Q: What income does not belong to the salary range and does not pay personal income tax? Answer: The Opinions of the Ministry of Labor on Several Issues Concerning the Implementation of the Labor Law of People's Republic of China (PRC) pointed out that the "salary" in the labor law refers to the labor remuneration paid directly by the employer to its employees in monetary form according to the relevant provisions of the state or the labor contract, which generally includes hourly wages, piece-rate wages, funds, subsidies, wages paid for extended working hours and wages paid under special circumstances. "Wage" is the main component of workers' labor income. The following labor income of employees does not belong to the wage range: (1) social insurance welfare funds paid by the unit to employees, such as funeral pension and relief funds, living difficulties subsidies, family planning subsidies, etc. ; (2) Labor protection expenses such as work clothes, antidotes and refreshing drinks paid by the employer to the workers;
Question 7: What are the conditions for individuals to pay personal income tax? Article 1 Individuals who have domicile or no domicile in China and have resided in China for one year or more shall pay individual income tax on income obtained from inside and outside China.
Individuals who have neither domicile nor domicile in China, or individuals who have lived in China for less than one year, shall pay individual income tax on their income obtained from China in accordance with the provisions of this Law.
Article 2 Individual income tax shall be paid on the income of the following individuals:
1. Income from wages and salaries;
Two. Income from the production and operation of individual industrial and commercial households;
Three. Income from contracted operation and lease operation of enterprises and institutions;
4. Income from remuneration for labor services;
5. remuneration income;
6. Royalty income;
7. Income from interest, dividends and bonuses;
8. Property rental income;
9. Income from property transfer;
X. contingent income;
Eleven, other income determined by the financial department of the State Council.
Question 8: How much personal income tax should I pay for a salary of 20 points?
It is 3500 yuan/month;
After deducting 3500 yuan and social security from monthly income, it will be regarded as
.
Adoption super
Calculation, that is, the monthly net income and
Dena
The corresponding tax rate (
) calculation.
Net income:
1.3% tax rate does not exceed 1500 yuan.
2.& gt tax rate 1500≤4500 10%
105
3. The tax rate of 3.& gt4500≤9000 is 20%.
555
And so on ***7 (see
)
For example:
1. The monthly salary is 9000 yuan, after deducting social security 500 yuan,
3500,
=5000 yuan, corresponding to the first.
Tax rate,
payable
=5000*20%-555=445 yuan
2. The monthly salary is 7,000 yuan, after deducting 500 social security,
3500,
=3000 yuan, corresponding to the second tax rate,
payable
= 3000 *10%-105 =195 yuan.
3. The monthly salary is 5,000 yuan. After deducting 500 social security and 3,500 threshold, the tax base is 1 1,000 yuan, corresponding to the first tax rate.
payable
Tax = 1000*3%=30 yuan.
Question 9: Who needs to pay personal income tax? According to the provisions of the tax law, China citizens (excluding compatriots from Hong Kong, Macao and Taiwan, the same below), individual industrial and commercial households and foreigners, stateless persons and compatriots from Hong Kong, Macao and Taiwan who have income in China are all taxpayers of personal income tax.
As for whether the above taxpayers should pay individual taxes and how much tax they should pay, it depends on how much taxable income you have made. The taxable income is different from the income obtained, so it needs to be calculated on the basis of the income obtained in accordance with the provisions of the tax law.
Take the common "income from wages and salaries" as an example, taxable income = earned income-tax-free income-expense deduction, taxable income = taxable income * applicable tax rate-quick deduction.
These include:
1。 Tax-free income includes: social insurance premiums and housing accumulation funds paid by individuals according to regulations.
2。 At present, the deduction of expenses (the so-called "threshold") is the legal 800 yuan of China citizens, and the implementation varies from place to place. However, since June 65438+1 October12006, the national standard of 1 600 yuan has been uniformly implemented.
3。 The tax rate is 5%-45%. Because the calculation of excess progressive tax rate is complicated, it is transformed into a simplified algorithm using applicable tax rate and quick deduction. See the tax rate table for the specific applicable tax rate and quick deduction:
(Taxable income, applicable tax rate%, quick deduction)
0-500、5、0
500-2 000、 10、25
2 000-5 000、 15、 125
5 000-20 000、20、375
20 000-40 000、25、 1 375
40 000-60 000、30、3 375
60 000-80 000、35、6 375
80 000- 100 000、40、 10 375
Exceeding100 000,45, 15 375.
Therefore, as long as individuals obtain taxable income, they must pay personal income tax.
On the supplementary question.
If the 3000 yuan mentioned in the question is wage income, then you need to calculate the taxable income according to the above formula according to your actual situation and local expense deduction standard, and then calculate it according to the above tax rate table. For example, 20% of your salary, that is, 600 yuan, has no other tax-free income, and 800 yuan deducts local expenses, so the taxable income =3 000-600-800= 1 600 yuan, and the taxable amount =1600 *10%-25 = 65430. Since the expense deduction was changed to 1 600 yuan on June 65438+1October 2006, the taxable income = 3 000-600-1 600 = 800 yuan, and the taxable amount = 800 *1.
If the 3000 yuan mentioned in the title is the taxable income of wages, directly check the tax rate table above, then the tax you should pay is: 3000 * 15%- 125 = 325 yuan.
Question 10: What is personal income tax, under what circumstances should it be paid, and how should it be calculated? Taxpayers of personal income tax in China are those who live in China and those who do not live in China but get income from China, including citizens in China, foreigners who get income in China and compatriots from Hong Kong, Macao and Taiwan.
Personal income tax is divided into domestic income and overseas income. It mainly includes the following items 1 1:
1,. Wage and salary income
Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. That is to say, as long as the income obtained by an individual is related to his position and employment, regardless of the capital expenditure channel of his unit or in the form of cash, physical objects and securities. , are the tax targets of wages and salaries.
2. Income from production and operation of individual industrial and commercial households
The income from the production and operation of individual industrial and commercial households includes four aspects:
(a), approved by the administrative department for Industry and commerce and obtain a business license of urban and rural individual industrial and commercial households, engaged in industry, handicrafts, construction, transportation, commerce, catering, service, repair and other industries of production and operation income.
(two) the income obtained by individuals who have obtained business licenses with the approval of the relevant departments of * * * and engaged in paid service activities such as running schools, medical care and consulting.
(three), other individuals engaged in individual industrial and commercial production and business income, that is, individuals engaged in temporary production and business activities.
(4) Taxable income related to production and operation obtained by individual industrial and commercial households and individuals.
3. Income from contracted operation and lease operation of enterprises and institutions
The income from contracted operation and lease operation of enterprises and institutions refers to the income obtained by individuals from contracted operation, contracted operation, subcontracting and subletting, including the income in the nature of wages and salaries obtained by individuals on a monthly or hourly basis.
4. Income from remuneration for labor services
Income from remuneration for labor services refers to income obtained by individuals engaged in activities such as design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service, economic service and agency service.
5. Remuneration income
The income from remuneration for writing refers to the income obtained by individuals from publishing their works in the form of books and newspapers. The "works" mentioned here refer to works that can be published in books, newspapers and periodicals, including Chinese and foreign characters, pictures, music scores, etc. "Personal works" include my own works and translated works. Individuals who receive remuneration for works behind them shall be taxed according to the items contained in the remuneration.
6. royalty income
Income from royalties refers to the income obtained by individuals from providing the right to use patents, copyrights, trademarks, non-patented technologies and other franchises. The income from providing the right to use copyright does not include the income from remuneration. The income from the public auction (bidding) of the original or copy of the author's own written work shall be taxed according to the royalty.
7. Interest, dividends and bonus income
Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals owning creditor's rights and stock rights. Interest refers to personal deposit interest, loan interest and interest on buying various bonds. Dividend, also known as dividend, refers to the investment income that shareholders regularly get from joint-stock companies according to their articles of association. Dividends, also known as company (enterprise) dividends, refer to the profits of joint-stock companies or enterprises that exceed dividends according to the profits to be distributed. Joint-stock enterprises should pay dividends and bonuses to individual shareholders in the form of shares, that is, distribute bonus shares, and pay taxes according to the face value of the shares distributed.
8. Property rental income
Income from renting property refers to income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles, boats and other property. Property includes movable property and immovable property.
9. Income from property transfer
Income from property transfer refers to the income obtained by individuals from transferring their own property such as securities, shares, buildings, land use rights, machinery and equipment, vehicles and boats to others or units, including the income obtained from the transfer of real estate and movable property. There is no tax on the income from individual stock trading for the time being.
10. Unexpected income
Accidental income means that the income obtained by individuals is non-recurring and belongs to all kinds of opportunistic income, including winning prizes, winning lottery tickets and other accidental income (including bonuses, physical objects and securities). Individuals purchase social welfare and collect prize-winning donations ... >>