Accumulated withholding taxable income = accumulated pre-tax salary payable this year-accumulated tax threshold-accumulated personal part of five insurances and one gold-accumulated special additional deduction. Current withholding tax amount = (cumulative withholding taxable income × withholding rate-quick deduction)-cumulative withholding tax amount.
Comprehensive income specifically includes income from wages and salaries, income from labor remuneration and income from royalties. Individual residents who need to make annual settlement of comprehensive income shall make annual settlement from March/KLOC-0 to June 30th of the following year.
For example:
The annual salary of individual residents is 202 1 44,000 yuan, the remuneration for labor service is 20,000 yuan, the remuneration for writing is 5,000 yuan, and the income from the transfer of patent right is 20,000 yuan. Eligible special additional deductions and special additional deductions are 62,400 yuan.
Comprehensive annual income =144000+20000× (1-20%)+5000× (1-20%) × 70%+20000× (1-20%) =
Annual taxable income =178800-60000-62400 = 56400 (yuan).