In the mode of separate taxation, the year-end bonus is divided by 12, and the amount obtained is regarded as "taxable income", and then the corresponding tax rate and quick deduction are found according to this amount to calculate the taxable amount. The calculation formula is: tax payable = annual one-time bonus income × applicable tax rate-quick deduction.
Under the comprehensive income tax method, the year-end bonus is incorporated into the comprehensive income of the current year, and then the tax payable is calculated according to the comprehensive income and related deductions and the comprehensive income tax rate table. The calculation formula is: taxable income = (cumulative comprehensive income-cumulative tax-free income-cumulative expense deduction-cumulative special additional deduction-cumulative special additional deduction-cumulative other deductions determined according to law) × applicable tax rate-quick deduction.
(1) Special additional deductions for personal income tax refer to seven special additional deductions for children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, support for the elderly, and care for infants under three years old as stipulated in the Personal Income Tax Law.
(2) Deduction criteria:
1, children's education:
(1) The expenses related to the taxpayer's children receiving full-time academic education shall be deducted according to the standard of 2,000 yuan per child per month.
(2) Academic education includes compulsory education (primary and junior high school education), high school education (ordinary high school and secondary vocational and technical education) and higher education (junior college, undergraduate, postgraduate and doctoral education).
(3) The provisions of the first paragraph of this article shall apply to children who have reached the age of 3 and are in the pre-school education stage before entering primary school.
(4) Parents can choose one party to deduct 100% of the deduction standard, or they can choose both parties to deduct 50% of the deduction standard. The specific deduction method shall not be changed within a tax year.
2. Continuing education:
(1) The expenses for taxpayers to continue to receive academic (degree) education in China shall be deducted according to the monthly 400 yuan quota during the academic (degree) education period. The deduction period of continuing education with equivalent academic qualifications (degrees) cannot exceed 48 months. Taxpayers' expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted according to the quota of 3,600 yuan in the year when relevant certificates were obtained.
(2) Individuals who have received continuing education with a bachelor's degree or below and meet the prescribed deduction conditions may choose to be deducted by their parents or themselves.
3, serious illness medical treatment:
(1) In a tax year, the part of the medical expenses related to the basic medical insurance incurred by the taxpayer that exceeds 15000 yuan after deducting the personal burden of medical insurance reimbursement (referring to the self-paid part within the medical insurance catalogue) shall be deducted within the limit of 80000 yuan when the taxpayer handles the annual final settlement.
(2) Medical expenses incurred by taxpayers can be deducted by themselves or their spouses; Medical expenses incurred by minor children can be deducted by parents.
(3) Medical expenses incurred by taxpayers, their spouses and minor children shall be deducted in accordance with Article 11 of the Interim Measures for Special Additional Deduction of Individual Income Tax.
4, housing loan interest:
(1) If a taxpayer or his spouse uses a personal housing loan from a commercial bank or housing accumulation fund to buy a house for himself or his spouse in China, the interest expenses incurred in the first housing loan shall be deducted at a standard rate of 1000 yuan per month in the year when the loan interest actually occurs, and the maximum deduction period shall not exceed 240 months. Taxpayers can only enjoy a first home loan interest deduction.
(2) As agreed by both husband and wife, one party may choose to deduct, and the specific deduction method shall not be changed within one tax year.
(3) For the first housing loan that occurs when the husband and wife buy houses separately before marriage, they can choose 1 house purchased after marriage, and the buyer will deduct it according to 100% of the deduction standard, or the husband and wife will deduct it according to 50% of the deduction standard, and the specific deduction method cannot be changed within one tax year.
5. Housing rent
(1) The housing rental expenses incurred by taxpayers who do not own their own houses in major working cities can be deducted according to the following quasi-quota:
A. The deduction standard is 1.500 yuan per month for provincial capitals, cities with separate plans and other cities determined by the State Council;
B Except for the cities listed in item 1, the deduction standard for cities with registered population of 6,543,800+0,000 in municipal districts is 654.38+065.438+0,000 yuan per month; For cities with a registered population of no more than 6.5438+0 million, the deduction standard is 800 yuan per month.
(2) If the taxpayer's spouse has his own house in the taxpayer's main working city, it is deemed that the taxpayer has his own house in the main working city.
(3) The registered population of municipal districts shall be subject to the data published by the National Bureau of Statistics.
(4) If both husband and wife work in the same city, only one of them can deduct the housing rental fee.
6. Support for the elderly:
(1) The taxpayer's maintenance expenses for supporting one or more dependents shall be deducted uniformly according to the following standards:
A if the taxpayer is an only child, it will be deducted according to the standard of 3,000 yuan per month;
B If the taxpayer is a non-only child, he and his brothers and sisters will share the deduction of 3,000 yuan per month, and the monthly share of each person cannot exceed 1.500 yuan. Can be divided equally, can also be agreed by the supporter, can also be designated by the dependents. If the distribution is agreed or specified, a written distribution agreement must be signed, and the specified distribution takes precedence over the agreed distribution. The specific allocation method and amount cannot be changed within a tax year.
(2) The dependents refer to parents over 60 years old and grandparents over 60 years old whose children have died.
7. Care of infants under three years old:
(1) The expenses related to tax care for children of infants under 3 years old shall be deducted according to the standard of 2,000 yuan per infant per month.
(2) Parents can choose one party to deduct 100% of the deduction standard, or they can choose both parties to deduct 50% of the deduction standard. The specific deduction method shall not be changed within a tax year.
To sum up, it is Bian Xiao's relevant answer about how to deduct the personal special tax for the year-end bonus tax. I hope it will help you.
legal ground
Individual Income Tax Law of the People's Republic of China
Article 3 The tax rate of individual income tax:
(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);
(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);
(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.