Secondly: I'd better give an example, you can understand:
1. Applicable realistic line of personal income tax on wages and salaries: cumulative withholding method, that is, the cumulative income from 1 to the current month, minus the cumulative tax-free income, cumulative expense deduction (5000× month), cumulative special additional deduction, cumulative special additional deduction and other legally determined deductions, is regarded as taxable income, and the cumulative withholding tax is calculated according to the corresponding tax rate, minus the cumulative prepayment tax of the previous month.
II. Calculation formula of individual income tax
The calculation formula of individual tax on wage income is: tax payable = (wage and salary income-"five insurances and one fund"-deduction items-related special additional deduction) × applicable tax rate-quick deduction.
Third, for example:
Suppose that the salary income of an employee in June is 16000 yuan, and the salary income in February is 2 1000 yuan. If employees have special additional deductions for housing loan interest and support for the elderly, and the monthly fixed deduction is 3,000 yuan, and employees have three insurances and one gold per month 1000 yuan, then the salary of June and February of 65,438 should be deducted.
Wage withholding income tax in June 1 and June 1 is: (16000-5000-1000-3000) × 3% = 210 yuan.
2.6-2 The tax payable on the accumulated salary in February is: (16000+21000-5000× 2-1000× 2-3000× 2 )× 3% = 570 yuan.
3. After deducting the withholding income tax from the salary of 5438+0 in June, the withholding income tax of the salary in February is: 570-2 10=360 yuan.
Fourth, as can be seen from the above, the two-month salary consolidated declaration will not lead to overpayment or underpayment.
V. Tax rate table:
Sixth, relevant policies.
On 20/812.20, State Taxation Administration of The People's Republic of China issued the Announcement on Several Issues Concerning the Connection of the New Individual Income Tax Law. For the issue of paying taxes on wages and salary income that the working class is most concerned about, withholding agents will still withhold and remit wages and salary income to individual residents in the future, and all employees will apply for full withholding declaration on a monthly basis.
The newly revised Individual Income Tax Law of People's Republic of China (PRC) will come into force on June 5,438+1 0/0/next year. Yesterday, State Taxation Administration of The People's Republic of China announced the calculation method of withholding personal income tax from wages, salaries, labor remuneration and royalties after the new personal income tax law was fully implemented. Among them, it is clear that personal income tax on personal wages and salaries of residents is withheld and remitted by cumulative withholding method; Income from labor remuneration, royalties and personal income tax from royalties shall be withheld and remitted on the basis of basically changing the existing regulations.
State Administration of Taxation (SAT)
Announcement on several issues concerning the convergence of collection and management in the full implementation of the new individual income tax law
In order to implement the newly revised Individual Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the new Individual Income Tax Law), the calculation method for withholding personal income tax from personal wages, salary income, labor remuneration income and royalties of residents by withholding agents is announced as follows:
A, individual residents withholding prepaid way.
When withholding agents pay wages, salaries, remuneration for labor services, royalties and royalties to individual residents, they shall pay personal income tax in advance according to the following methods, and submit a declaration form for withholding personal income tax to the competent tax authorities (see Annex 1). If the annual withholding tax amount is inconsistent with the annual payable tax amount, individual residents shall go through the annual final settlement of comprehensive income with the competent tax authorities from March 1 day to June 30 of the following year, and refund more and make up less.
(1) When withholding agents pay wages and salaries to individual residents, they shall calculate the withholding tax according to the cumulative withholding method, and report to all employees for full withholding on a monthly basis. The specific calculation formula is as follows:
Current withholding tax amount = (accumulated taxable income withheld × withholding rate-quick deduction)-accumulated tax relief-accumulated withholding tax amount.
Accumulated withholding taxable income = accumulated income-accumulated tax-free income-accumulated expense deduction-accumulated special additional deduction-accumulated special additional deduction-accumulated other deductions determined according to law.
Among them, the cumulative deduction of expenses is calculated by multiplying 5000 yuan/month by the number of months the taxpayer has worked in this unit from the current year to this month.
In the above formula, the withholding rate and quick deduction of individual income tax are calculated according to the Table of Individual Income Tax Withholding Rate 1 (see Annex 2).
(2) Income from labor remuneration and royalties paid to individual residents shall be withheld and remitted by withholding agents on a monthly or monthly basis. The specific withholding methods are as follows:
Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. Among them, the amount of remuneration for writing decreased by 70%.
Expense deduction: if the income from labor remuneration, royalties and royalties does not exceed 4,000 yuan each time, the expense deduction shall be calculated according to 800 yuan; If the income exceeds 4,000 yuan each time, the expenses will be deducted by 20%.
Taxable income: income from labor remuneration, remuneration for manuscripts and royalties, with the amount of each income as the taxable income in advance. The excess progressive withholding rate of 20% to 40% shall apply to the income from labor remuneration (see Appendix 2, Table 2 of Individual Income Tax Withholding Rate), and the proportional withholding rate of 20% shall apply to the income from remuneration and royalties.
Withholding tax on income from labor remuneration = withholding taxable income × withholding tax rate-quick deduction
For the income from royalties, the tax to be withheld = the taxable income to be withheld ×20%.
Second, the withholding method of non-resident individuals.
When withholding agents pay wages, salaries, labor remuneration, royalties to non-resident individuals, they shall withhold and remit personal income tax on a monthly or quarterly basis in the following ways:
For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance after deducting expenses of 5,000 yuan from monthly income; Income from remuneration for labor services, income from royalties and royalties shall be taxed. After monthly conversion, the taxable amount shall be calculated by applying the monthly tax rate table of non-resident individuals (see Annex 2, Personal Income Tax Rate Table 3). Among them, income from labor remuneration and royalties are the balance of income minus 20% expenses. The amount of remuneration should be reduced by 70%.
Income from wages and salaries of non-resident individuals, income from remuneration for labor services and income from royalties = taxable income × tax rate-quick deduction.
This announcement shall come into force as of 20 19 10 1.
It is hereby announced.