1. How to calculate the personal income tax rate for design fees?
1, less than 4,000 yuan, after deducting expenses 800 yuan:
Taxable income = income -800 yuan
2. If the income exceeds 4,000 yuan, 20% of the expenses will be deducted:
Taxable income = income *( 1-20%)
3, the income of more than 20000 yuan, but also additional collection:
50% from 20,000 yuan to 50,000 yuan, and more than 50,000 yuan 100%.
4. Taxable amount can be calculated by quick calculation formula:
Taxable amount = taxable income * applicable tax rate-quick deduction
If the income does not exceed 20 thousand yuan, the tax rate is 20%, and the quick deduction is 0;
For the part with income exceeding 20,000 yuan to 50,000 yuan, the tax rate is 30%, and 2000 yuan is deducted quickly;
If the income exceeds 50,000 yuan, the tax rate is 40%, and 7000 yuan will be deducted quickly;
Two. Time to declare personal income tax
(1) The monthly tax payable by taxpayers who declare personal income tax by themselves shall be turned over to the state treasury within 7 days of the following month, and the tax return shall be submitted to the tax authorities.
(2) Personal income tax payable on wages and salaries shall be levied on a monthly basis, and the withholding agent or taxpayer shall pay it into the state treasury within 7 days of the following month and submit a tax return to the tax authorities. The taxable amount of wages and salaries in a specific industry can be calculated on an annual basis and paid in advance on a monthly basis. Specific measures shall be formulated by the State Council.
(3) The tax payable on the income from production and operation of individual industrial and commercial households with sound account books shall be calculated on an annual basis and paid in advance on a monthly basis. Taxpayers should pay taxes in advance within 7 days of the following month, and make final settlement within 3 months after the end of the year, with overpayment and underpayment. Individual income tax of individual industrial and commercial households whose account books are not perfect and whose income, cost and expenses cannot be accurately accounted for shall be approved and collected by the competent tax authorities in accordance with the provisions of the tax law, and shall be declared and paid monthly.
(4) The tax payable on the income from contracted or leased operations of enterprises and institutions shall be calculated on an annual basis, and the taxpayer shall pay it into the state treasury within 30 days after the end of the year and submit a tax return to the tax authorities. /kloc-A taxpayer who obtains the income from contracted operation and lease operation by stages within 0/year shall declare the advance payment within 7 days after obtaining the income, and declare the final settlement within 3 months after the end of the year, and overpay and underpay.
(5) A taxpayer who obtains income from abroad shall, within 30 days after the end of the year, pay the tax payable to the state treasury and submit a tax return to the tax authorities. Except in special circumstances, taxpayers shall declare their income and pay taxes to the competent tax authorities within 7 days of the next month after obtaining taxable income. Taxpayers who obtain income from abroad whose taxable income comes from outside China and pay personal income tax in overseas tax year shall, within 30 days after the end of the tax year in the country where the income comes from, declare and pay taxes to the competent tax authorities in China and settle the taxes; If the tax is settled when the overseas income is obtained, or if the individual income tax is exempted according to the tax law of the country where the overseas income comes from, it shall report and pay the tax to the competent domestic tax authorities within 30 days from 1 of the following year.
(6) Personal income tax from remuneration for labor services belongs to one-time income, which is calculated and paid according to one-time income tax, and the unit or individual that pays the remuneration shall withhold and remit the personal income tax; If the individual income tax has not been withheld and remitted, the taxpayer shall, within 7 days from the date of obtaining the remuneration, declare and pay the individual income tax to the local tax authorities. If it belongs to the continuous income of the same project, the personal income tax shall be calculated and paid with the income obtained within 1 month, and the personal income tax shall be withheld and remitted by the unit or individual who pays the labor remuneration; If the individual income tax has not been withheld and remitted, the taxpayer shall report and pay the individual income tax to the local competent tax authorities within 7 days after the end of the month.
(7) Individual income tax paid by individuals from their remuneration shall be calculated and paid on the basis of the income from each publication and distribution, and shall be withheld and remitted by the unit that paid the remuneration. If the individual income tax has not been withheld and remitted, the taxpayer shall report and pay the individual income tax to the local tax authorities within 7 days from the date of obtaining the remuneration for each investment.
(eight) personal income tax on royalties (referring to the income obtained by individuals providing patents, trademarks, copyrights, non-patented technologies and other franchise rights) shall be calculated and paid by the units or individuals paying royalties in one lump sum. If the individual income tax has not been withheld, the taxpayer shall report and pay the individual income tax to the local tax authorities within 7 days from the date of obtaining the income from various franchise licenses.
(9) Personal income tax obtained from property leasing shall be based on the income obtained within 1 month, and taxpayers shall report and pay personal income tax to the competent tax authorities within 10 days after the end of the month.
(10) Personal income tax on interest, dividends and bonuses is calculated and paid in one lump sum based on the income obtained when paying interest, dividends and bonuses, and withheld and remitted by the paying unit.
(1 1) Accidental income refers to personal winning, winning, lottery winning and other accidental income. Accidental income is calculated and paid once every time it is earned, and personal income tax is withheld and remitted by the payer.
The above is about how to calculate the personal income tax rate of design fees. When we pay personal income tax, we must figure out the value that should be paid.