Personal income tax is a kind of income tax levied by the state on the income of its own citizens, individuals living in its own territory and overseas individuals from its own country.
In China, since the business tax withdrew from the historical stage, personal income tax has become the main tax category, accounting for a large proportion of fiscal revenue and having a great impact on the economy. Therefore, the inspection of individual income tax by tax authorities is becoming more and more strict. So, what aspects does the tax department mainly supervise?
What should we do to achieve better and more reasonable tax savings?
20 17 key points of wage tax inspection
(1) payroll check.
Total salary is the total amount of "reasonable salary" deducted before enterprise income tax, and its size and accuracy directly affect the calculation and payment of enterprise income tax.
Total wages are the base for calculating employee benefits and insurance, which directly affects the payment of employee social security fund and enterprise income tax.
Therefore, whether the total wages of enterprises are true or not has a great relationship with enterprise income tax, which is the focus of tax inspection, including audit inspection.
(2) Inspection of personal income tax deduction.
Enterprises that issue personal income shall fulfill the obligation of withholding and remitting personal income tax.
However, personal income tax always affects the interests of employees and enterprises. Driven by interests, some enterprises have "dereliction of duty" behaviors, such as raising the pre-tax deduction standard without authorization and allowing employees to reimburse their income with invoices. And the universality of these violations. Gradually become the focus of tax inspection.
(3) check the payment of wages.
This is mainly to examine the form of wages paid by enterprises.
In order to avoid tax, some enterprises have done a lot of tricks when paying wages, such as some on the books and some off-balance-sheet coffers; Part of the book is distributed and part of it is reimbursed by invoice; As well as the problem of taking wages without authorization, with the extensive coverage of these problems in enterprise practice, it has gradually become the focus of tax inspection.
How to save payroll tax
Judging from the current salary distribution in all walks of life in China, there is a widespread problem of "imbalance". The phenomenon of high and low salary distribution will inevitably increase the tax burden of taxpayers and violate the legal principle of "fair tax payment".
At present, the best way is to observe the two principles of "divided development" and "average distribution" when paying wages.
(1) sub-development
It is to divide the annual income of employees into two forms: salary and bonus. Wages are paid on a monthly basis and paid on a monthly basis; When bonus is paid at the end of the year, you can enjoy the preferential policies in Document No.9 of the State Administration of Taxation (2005). Divided by 12 months, personal income tax is calculated according to the applicable tax rate. Compared with one form, the two forms of wage payment can reduce the personal tax burden.
(2) Average hair
By adjusting income, the high year-end bonus tax rate will be reduced to the monthly salary tax rate.
take for example
If someone has a monthly salary of 3,000 yuan in February and March, a bonus of 9,000 yuan in February.
Should have paid.
Salary: [(3000-2000) ×10%-25 ]× 2 =150 (yuan)
Bonus: 9000×20%-375= 1425 (RMB)
* * * Contribution:1425+150 =1575 yuan.
If the bonus is paid separately (divided into 4,500 per month)
Monthly payment: (3000+4500-2000)×20%-375=725 yuan.
* * * Contribution: 725×2= 1450 yuan.
* * * Savings:1575-1450 =125 (yuan)
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