Legal subjectivity:

Paying personal income tax is an obligation explicitly stipulated by law for every citizen. All walks of life in society will pay taxes in accordance with national regulations. For personal income tax, the state will also take into account the actual situation of the citizens and levy it after deducting some welfare benefits before tax. 1. The meaning of special deductions for personal income tax Special additional deductions for personal income tax refer to the six special additional deductions stipulated in the Personal Income Tax Law for children’s education, continuing education, medical treatment for serious illnesses, housing loan interest, housing rent and supporting the elderly. 2. Basic provisions on personal income tax rates 1. The comprehensive income of a resident individual shall be the taxable income based on the balance of the income in each tax year minus expenses of RMB 60,000, special deductions, special additional deductions and other deductions determined in accordance with the law. Amounts are subject to an excess progressive tax rate of 3% to 45% (see Personal Income Tax Rate Table 1 for details); when resident individuals obtain comprehensive income, personal income tax is calculated on an annual basis; if there is a withholding agent, the withholding agent shall The obligor withholds prepaid taxes on a monthly or per-time basis (see Table 3 of personal income tax withholding rates for details). 2. For wages and salaries of non-resident individuals, the taxable income shall be the balance after deducting RMB 5,000 from the monthly income; for income from labor remuneration, author remuneration, and royalties, the amount of each income shall be Taxable income. The tax payable is calculated according to the "Personal Income Tax Rate Table 1 (Applicable to Comprehensive Income)" on a monthly basis (see Personal Income Tax Rate Table 4 for details). 3. For business income, the balance after deducting costs, expenses and losses from the total income in each tax year is the taxable income, and an excess progressive tax rate of 5% to 35% is applicable. (See Personal Income Tax Rate Table 2 for details) 4. For income from property leasing, if the income does not exceed 4,000 yuan per time, 800 yuan of expenses will be deducted; if it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be For taxable income, the applicable proportional tax rate is 20%. 5. For income from property transfer, the balance of the income from the transfer of the property after deducting the original value of the property and reasonable expenses is the taxable income. The proportional tax rate is applicable, and the tax rate is 20%. 6. For interest, dividends, bonus income and incidental income, the amount of each income is the taxable income, and the proportional tax rate is applicable, and the tax rate is 20%. 3. Personal income tax declaration process 1. Download the online tax control: Search and open "×× Provincial Local Taxation Bureau", click Online Taxation - Online Taxation Control Download, unzip and install the tax control, there will be online tax processing The operation manual can be referred to. 2. Online tax filing: Plug in the electronic key USB and you can still enter the local tax office to file taxes online, or you can directly click on the service hall where the electronic key appears - ×× local tax. The latter uses the IE browser by default, prompting the browser if. 8 and above versions. 3. Enter the password and password: The previous step will open the "×× Local Taxation Online Tax Platform". Enter the user name, which is the tax number. You can directly copy the electronic key in the floating box, and then enter the password and verification code. The initial password is 8 1s, you can change the password after logging in for the first time. Then click login and a password will appear. The default is "111111" (6 1's). Enter it to log in to the home page. 4. Check the declared taxes: Go to the homepage and see that personal income tax-wage and salary income shows that no declaration was made last month. Local taxes were declared from December 1st to 15th from November 1st to 30th. You can click on the statistics query above to enter the declaration. The monthly query will display the declared tax items. 5. Withholding personal income tax declaration: Click on the home page in order to file online tax - withholding and payment - withholding personal income tax declaration, click on the add line in the lower right corner to add income tax, enter all the required content, zero declaration of income and others Enter all numbers as 0, and enter 0.03 for the tax rate. Click Save to proceed to the next step. 6. Personal income tax import template: You can directly click Add line to fill in the personal income tax on the homepage, or you can click the personal tax import template below to download and download the template form to fill in the content. It is more troublesome, but generally you need to enter the ××× identification number, × ×× name, declaration date, ××× number, income tax items, etc. 7. Declaration successful: After "saving" the content, click Yes and OK to declare the zero declaration successfully. Then click Return to the home page in the upper right corner and you will see that "Undeclared" has changed to "Declared - Zero Declaration" because the employee's income All zero declarations were made, so the payment amount is also 0. 8. Exit the electronic key: You can click on the declaration statistics record to query the tax items that have been declared. After the tax is successfully processed, remember to exit the electronic key. It seems that it can be pulled out directly. . Note: The electronic key worth 200 yuan is valid for one year. It is valid from the date of application. The certificate is activated by default and needs to be canceled. I hope the above information on the meaning of special deductions for personal income tax, the basic regulations on personal income tax rates, and the personal income tax filing process will be helpful. The law is objective:

The calculation of taxable income in Article 6 of the "Individual Income Tax Law of the People's Republic of China": (1) The comprehensive income of resident individuals shall be calculated by deducting the amount of income in each tax year. The balance after excluding expenses of RMB 60,000 and special deductions, special additional deductions and other deductions determined in accordance with the law shall be the taxable income. (2) For wages and salaries of non-resident individuals, the taxable income shall be the balance after deducting RMB 5,000 in expenses from the monthly income; income from remuneration for services, author’s remuneration, and royalties shall be calculated based on the amount of each income is taxable income.

(3) For operating income, the taxable income shall be the balance after deducting costs, expenses and losses from the total income in each tax year. (4) For income from property leasing, if the income does not exceed 4,000 yuan per time, 800 yuan of expenses will be deducted; if the income exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be the taxable income. (5) For income from property transfer, the taxable income shall be the balance of the income from the transfer of property minus the original value of the property and reasonable expenses. (6) For interest, dividends, bonus income and incidental income, the amount of each income shall be the taxable income. Income from labor remuneration, author remuneration, and royalties shall be the balance after deducting 20% ??of the expenses. The amount of income from royalties is calculated at a reduced rate of 70%. When individuals donate their income to public welfare undertakings such as education, poverty alleviation, and relief for those in need, the portion of the donation that does not exceed 30% of the taxable income declared by the taxpayer can be deducted from the taxable income; the State Council stipulates that If donations to public welfare charities are fully deductible before tax, such provisions shall apply. The special deductions specified in the first paragraph of paragraph 1 of this article include basic pension insurance, basic medical insurance, unemployment insurance and other social insurance premiums and housing provident funds paid by individual residents in accordance with the scope and standards prescribed by the state; special additional deductions include children’s education , continuing education, serious illness medical treatment, housing loan interest or housing rent, elderly care and other expenses, the specific scope, standards and implementation steps shall be determined by the State Council and reported to the Standing Committee of the National People's Congress for filing.