How should personal income tax be calculated and paid on income earned by non-employed employees
According to the "Reply of the State Administration of Taxation on Certain Business Issues Regarding Personal Income Tax" (Guo Shui Han [2002] No. 146) Paragraph 1 of Article 3 stipulates: “The income earned by journalists, editors and other professionals who work or are employed by newspapers, magazines and other units from publishing works in their units’ newspapers, periodicals, magazines, etc., shall belong to the income obtained from their work or employment. The income shall be combined with the salary income of the current month and personal income tax shall be levied according to the "wage and salary income" item.
In addition to the above-mentioned professionals, other personnel's income from publishing works in newspapers and magazines of the unit. , personal income tax should be levied according to the "Income from Author's Remuneration". Therefore, the individual should calculate and pay personal income tax according to the "Income from Author's Remuneration". How should personal income tax be calculated and paid according to "Income from Author's Remuneration". Paragraph 6 of Article 8 of the Implementation Regulations of the Individual Income Tax Law of the People’s Republic of China stipulates: “Income from royalties refers to the right to use patents, trademarks, copyrights, non-patented technologies and other franchises obtained by individuals. of income. ”
Individuals who transfer ownership of patent rights should pay personal income tax according to the items of property transfer income. How to pay personal income tax on prize income obtained by employees
"Personal Income Tax of the People's Republic of China" According to the Regulations for the Implementation of the Law of the People's Republic of China (State Council Order No. 600), wages and salary income refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other wages and salaries received by individuals due to their employment or employment. Other income related to employment. The income from prizes received by employees belongs to "other income related to employment or employment". Therefore, personal income tax should be paid according to the item "wage and salary income", which will be withheld and paid by the employer after retirement. How should personal income tax be paid on income earned during re-employment? Looking for answers
According to the "Reply of the State Administration of Taxation on the Calculation and Collection of Personal Income Tax on Income Received by Individuals and Retirees" (State Taxation Letter [ 2005] No. 382) stipulates that the income obtained by an individual *** shall be subject to personal income tax according to the taxable item of "remuneration for labor services". The income obtained by retired personnel who resume their employment shall, after deducting the expense deduction standards stipulated in the Personal Income Tax Law, Personal income tax shall be paid according to the taxable items of "wage and salary income"
"Reply of the State Administration of Taxation on the Definition of Retired Personnel's Re-employment" (Guo Shui Han [2006] No. 526) stipulates that the Guo Shui Han [2006] No. 526 2005] No. 382, ??the "retired personnel's re-employment" shall meet the following conditions at the same time:
1. The employee has signed a contract with the employer for more than one year (including one year) ) Labor contract (agreement), there is a long-term or continuous employment-employment relationship
2. When the employee is unable to work normally due to personal leave, sick leave, vacation, etc., he still enjoys fixed or basic salary income. .
3. Employees shall enjoy the same benefits, social security, training and other treatment as other regular employees of the unit
4. Job promotion and professional title evaluation of employees shall be carried out by . The employer is responsible for organizing. The "Announcement of the State Administration of Taxation on Issues Concerning Personal Income Tax" (State Administration of Taxation Announcement No. 27, 2011) further stipulates that the "State Administration of Taxation's Reply on the Definition of Retired Personnel Re-employment" (State Taxation Letter) [2006] No. 526) In Article 3, whether the unit pays social insurance premiums for retirees is no longer a condition for re-employment of retired personnel. Therefore, the monthly retirement salary received by re-employed personnel shall be exempt from personal income tax. . How should corporate employees pay personal income tax on the double salary they receive in the same month?
According to the first provision of the "Notice of the State Administration of Taxation on Clarifying Certain Implementation Issues of Personal Income Tax Policies" (Guo Shui Fa [2009] No. 121) , the separate tax calculation method for double salary at the end of the year has been cancelled.
If an individual obtains a double salary at the end of the year and his or her unit does not issue a one-time bonus for the whole year, the tax can be calculated according to the tax calculation method for the one-time bonus for the whole year. If the unit has both a double salary at the end of the year and a one-time bonus for the whole year, and both are paid in the same month, the double salary at the end of the year and the one-time bonus for the whole year can be combined, and the "State Administration of Taxation's Regulations on Adjusting Individuals' Full-year Bonus" can be uniformly implemented. "Notice on the Methods for Calculating and Collection of Personal Income Tax on One-time Bonuses, etc." (Guo Shui Fa [2005] No. 9), if the two are not paid in the same month, the double salary at the end of the year should be incorporated into the wages and salaries of the current month, and personal income tax should be calculated uniformly. How to calculate and pay personal income tax on the income from auctioning antiques?
According to the "Notice of the State Administration of Taxation on the Collection of Personal Income Tax on Income from the Auction of Antiques and Other Antiques" (Guo Shui Fa [1997] No. 154), individuals will deduct the income from public auctions of calligraphy and painting works, etc. from the original amount of their property. The balance after value and reasonable expenses is calculated and subject to personal income tax based on the income from property transfer. The method for determining the original value of the property is: if a complete and accurate certificate of the original value of the property can be provided, the original value of the property shall be based on the price indicated on the certificate; if a complete and accurate certificate of the original value of the property cannot be provided, the original value of the property shall be determined by the competent tax authority or by The tax will be determined based on the price assessed by an agency recognized by the competent tax authority, and the auction unit will be responsible for withholding and paying it. How to calculate and pay personal income tax on income earned from film creation?
Income from film and television scene scripts created by individuals and used for filming film and television films cannot be subject to personal income tax on the basis of royalties. However, income derived from publishing or publishing in books, newspapers and magazines as literary creations should be paid on the basis of royalties. Income items are subject to personal income tax. Income derived from the publication and publication of personally created film and literary scripts in the form of books, newspapers and periodicals shall be calculated and paid personal income tax according to the income items of author remuneration. How do I pay personal income tax on the income I receive from holding training classes?
According to the "Reply of the State Administration of Taxation on the Collection of Personal Income Tax on Income Obtained by Individuals from Holding Various Study Classes" (Guo Shui Han [1996] No. 658): Individuals must obtain approval from the relevant *** departments and obtain Those who hold study classes or training classes with a license shall calculate and pay personal income tax based on the production and business income items of individual industrial and commercial households. Individuals who do not need to obtain approval from the relevant *** departments and obtain a license to hold study classes or training classes shall calculate and pay personal income tax on the income from running classes according to the "income from labor remuneration" item.