1 Latest wage tax deduction standard
The calculation formula of individual tax on wage income is: tax payable = (wage and salary income-"five insurances and one gold"-deduction) × applicable tax rate-quick deduction.
The tax threshold is 5000, and the calculation method of excess progressive tax rate is as follows:
Tax amount = monthly taxable income * tax rate-quick deduction
Actual salary = salary payable-four gold-tax payment.
Monthly taxable income = (salary payable-four gold) -5000
Is there a tax deduction for the year-end bonus?
Yes
Calculation method of year-end bonus personal income tax:
1. When the monthly salary of the year-end bonus is higher than 5,000 yuan, the pre-tax deduction method of the year-end bonus is: year-end bonus * tax rate-quick deduction, and the tax rate is/12 as the corresponding tax rate of "taxable income".
2. When the monthly salary is less than 5000 yuan, the year-end bonus personal income tax = (year-end bonus -(5000- monthly salary)) * tax rate-quick deduction, and the tax rate is year-end bonus -(5000- monthly salary) divided by 12 as the corresponding tax rate of "taxable income".
3 can the labor contract remuneration be deducted from the tax?
Personal income tax involved in one-time compensation income (including economic compensation, living allowance and other subsidy expenses) obtained by individuals and enterprises, institutions, organs, social organizations and other employers after termination of labor relations is levied in two cases:
1. In principle, enterprises can deduct the one-time living allowance for employees who have reached a certain working life, reached a certain age or are close to retirement age, as well as the one-time economic compensation and expenses paid by enterprises to employees who have terminated their labor contracts, including buyout service fees. Before enterprise income tax. If the amount of various compensatory expenditures is large and the one-time amortization has a great impact on enterprise income tax, it can be shared equally in future years. The specific amortization period is determined by the provincial tax bureaus according to the local actual situation. For example, Fujian Province clearly stipulates that if an enterprise declares bankruptcy according to relevant national laws and regulations, the compensation paid by the bankrupt enterprise to the employees (the expenses paid by the industrial enterprises listed in the pilot cities of the State Council are called "resettlement fees"); The income of enterprises not included in the pilot and non-industrial enterprises included in the pilot cities shall be exempted from personal income tax.
2. Personal income tax shall be exempted for the one-time economic compensation income obtained by the individual due to the termination of labor relations with the employer, including the economic compensation and living allowance paid by the unit, and the part of the income that is less than three times the average annual salary of local employees in the previous year. The relevant legal basis is the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Exemption of Individual Income Tax from One-time Compensation Income Obtained by Termination of Labor Relations between Individuals and Employers in 20001year, which clearly stipulates: "The one-time compensation income obtained by termination of labor relations between individuals and employers (including economic compensation, living allowance and other subsidy expenses paid by employers) is exempted from individual income tax if the income is less than three times the average salary of local employees in the previous year."
Do migrant workers have to pay taxes on their wages?
No matter who you are, as long as the difference between your total wages after deducting social security and provident fund exceeds the personal income tax exemption of 3,500 yuan (which is what everyone usually calls the threshold), you must pay taxes. Calculation method:
1. Taxable income = total wages-social security and provident fund -5000.
2. According to the amount in the first step, find the corresponding tax rate and quick deduction in the tax rate table, and calculate according to the following formula:
Personal income tax payable = taxable income × tax rate-quick deduction
5. Pre-tax deduction standard for interns' wages
1 Not exceeding 5% of 500 yuan's 0.
2 The part that exceeds 500 yuan to 2000 yuan is 10% 25.
3. Part exceeding 2,000 yuan to 5,000 yuan 15% 125
4. 20% of the portion exceeding 5,000 yuan to 20,000 yuan 375
5 25% of the portion exceeding 20,000 yuan to 40,000 yuan1375
6. More than 40,000 yuan to 60,000 yuan 30% 3375
7. More than 60,000 yuan to 80,000 yuan 35% 6375
8 40% of the part exceeding 80,000 yuan to100,000 yuan10375
9 45% of the excess100000 yuan 15375
Personal income tax payable = (actual income-deduction standard) × applicable tax rate-quick deduction
The deduction standard is 2000 yuan/month.
If it does not exceed 500 yuan, the tax rate is 5%, and the quick deduction is 0;
For the part exceeding 500 yuan to 2,000 yuan, the tax rate is 10%, and 25 is deducted for quick calculation.
For the part exceeding 2,000 yuan to 5,000 yuan, the tax rate is 15%, and the quick deduction is 125.
For the part exceeding 5,000 yuan to 20,000 yuan, the tax rate is 20%, and the quick deduction is 375.
For the part exceeding 20,000 yuan to 40,000 yuan, the tax rate is 25%, and the quick deduction is 1.375.
For the part exceeding 40,000 yuan to 60,000 yuan, the tax rate is 30%, and the quick deduction is 3375.
For the part exceeding 60,000 yuan to 80,000 yuan, the tax rate is 35%, and the quick deduction is 6375.
For the part exceeding 80,000 yuan to 100000 yuan, the tax rate is 40%, and the quick deduction is 10375.
For the part exceeding 100000 yuan, the tax rate is 45%, and the quick deduction is 15375.