Luo Fen designed clothes for M Clothing Factory for three times, and in March, July and June, 2007, he obtained design fees of 3,800 yuan, 28,000 yuan and 63,000 yuan respectively, and withheld and remitted personal income tax of 600 yuan, 4,720 yuan, 65,438 yuan+0,365,438 yuan+0,600 yuan; Guest-starred in a legal program of TV station B, earning 5,000 yuan from 1 to1February in 2007, and the TV station withheld and paid taxes according to regulations, 800 yuan. The calculation method of annual income is as follows:
Income from remuneration for labor services shall be calculated according to the balance of income after deducting expenses.
Annual income from labor remuneration = 3800+28000+63000+5000× 12 =154800 (yuan) >120,000 yuan.
By the end of the year, if Luo has income from other projects, the annual income should also be counted together. Because its annual income exceeds 6,543,800 yuan+200,000 yuan, Luo needs to apply for tax declaration with annual income exceeding 6,543,800 yuan+200,000 yuan.
Taxable income = ∑ (income-expense deduction standard for each time) = 3800-800+28000× (1-20%)+63000× (1-20%)+5000× (1-20%).
Expense deduction standard: if the income does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4000 yuan, 20% of the expenses will be deducted.
Remuneration income
In 2007, Fang published a monograph on science and technology, earning 50,000 yuan, and the publishing house has withheld tax of 5,600 yuan. In addition, he is also responsible for writing a certain page of scientific and technological articles in a domestic scientific and technological newspaper. The newspaper pays its manuscript fee of 6000 yuan per month, and the newspaper has withheld personal income tax. Assuming that the party has no other project income except the remuneration income, the calculation method of the party's income in a certain year is as follows:
The "Measures for Self-declaration" stipulates that the income from remuneration for writing is calculated according to the amount of income, and no expenses are deducted.
Annual income from labor remuneration = 50000+6000×12 =122000 (yuan) > 120000 yuan.
At the end of the year, the annual income of the party exceeds 6,543,800+200,000 yuan, and it is necessary to make tax returns with annual income exceeding 6,543,800+200,000 yuan.
Taxable income = ∑ (income-expense deduction standard for each time) = 50000× (1-20%)+6000× (1-20% )×12 = 97600 (yuan).
Expense deduction standard: if the income does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4000 yuan, 20% of the expenses will be deducted.
royalty income
In 2007, Yemou invented a patent, transferred it to a company, made a profit of 40,000 yuan, withheld personal income tax of 6,400 yuan, and publicly auctioned the manuscript of his own work, earning an auction income of 8 1 1,000 yuan. Its annual income is calculated as follows:
Income from royalties shall be calculated according to the amount of income, and no expenses shall be deducted.
Annual royalty income = 40000+81000 =121000 (yuan) > 120000 yuan.
At the end of the year, if Ye has income from other projects, the annual income should also be counted together. Because the annual income of Ye exceeds 6.5438+200,000 yuan, it is necessary to apply for tax declaration with annual income exceeding 6.5438+200,000 yuan.
Taxable income = ∑ (income-expense deduction standard for each time) = 40000× (1-20%)+81000× (1-20%) = 32000+64800 = 96800 (yuan).
Expense deduction standard: if the income does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4000 yuan, 20% of the expenses will be deducted.
Interest, dividends and bonus income
In 2007, Wang obtained the company's equity dividend (unlisted company) 1.20 million yuan, and withheld and remitted personal income tax of 24,000 yuan; The bank savings account generated interest income of 65,438+0, 200 yuan, and withheld personal income tax of 65,438+0,72.5 yuan; Purchase of corporate bonds, interest income of 65,438+0, 500 yuan, personal income tax withheld and remitted to 300 yuan. The calculation method of annual income is as follows:
Income from interest, dividends and bonuses shall be calculated in full according to the amount of income. Its annual income is calculated as follows:
Annual interest, dividend and dividend income = company dividend+savings deposit interest+company bond interest =120000+1200+1500.
= 122700 (yuan) >120,000 yuan
By the end of the year, if Wang has income from other projects, his annual income should also be counted together. Because Wang's annual income exceeds 6,543,800 yuan+200,000 yuan, he needs to apply for tax declaration with annual income exceeding 6,543,800 yuan+200,000 yuan.
Taxable income =120000+1200+1500 =122700 (yuan)
Property rental income
Regarding the question of how to identify taxpayers when obtaining housing rental income, the municipal local tax indicates that it is necessary to distinguish between two situations: who pays taxes after the end of the year, who pays taxes is income, and who is a taxpayer; After the end of the year, if the house has been rented but has not paid taxes, the property owner on the real estate license shall be recognized as the acquirer and taxpayer of the house rental income.
In 2007, Sun rented his shop to a company with a monthly rent of 6,500 yuan, and paid personal income tax of 1 1,000 yuan and other taxes and fees paid according to national regulations, 400 yuan. The calculation method of the annual income of this project is as follows:
The income from the lease of property shall be calculated according to the income without deducting fees, taxes and repair fees.
Annual real estate rental income = 6,500× 12 = 78,000 yuan <120,000 yuan.
At the end of the year, if Sun has no other project income except the income from property leasing, it is not necessary to apply for tax return with an annual income of more than 6,543,800 yuan+200,000 yuan because Sun's annual income does not exceed 6,543,800 yuan.
Taxable income = ∑ (monthly income-related tax-expense deduction standard) = (6500-400) × (1-20% )×12 = 58560 (yuan)
Expense deduction standard: if the income does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4000 yuan, 20% of the expenses will be deducted.
Income from property transfer
Income from property transfer is calculated according to taxable income, that is, according to the balance of income from property transfer after deducting the original value of property, taxes paid in the process of property transfer and relevant reasonable expenses.
(A) the calculation method of annual income from housing transfer
1. Personal income tax on house transfer has been collected according to the facts.
In 2007, Lu sold his non-residential house (the original value was 700,000 yuan), and obtained a transfer income of 860,000 yuan, and paid personal income tax of 23,400 yuan and other taxes and fees of 43,000 yuan according to regulations. The calculation method of annual income is as follows:
Annual income from property transfer = taxable income = 860000-700000-43000 =117000 (yuan)
At the end of the year, if there is no other project income except the income from property transfer, there is no need to apply for tax declaration because the annual income of the land does not exceed 6.5438+0.2 million yuan, and the annual income is above 6.5438+0.2 million yuan.
Personal income tax on house transfer has been approved.
According to the Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Defining the Scope of Self-declaration of Annual Income of 6.5438 +0.200 Yuan (Guo [2006] No.65438+0.200), the calculation scope of "personal income from house transfer" is defined: "If the personal income tax is approved, it shall be levied according to the actual collection rate (654.38+0%, 2% and 3%). At present, the collection rate of personal income tax on individual transfer houses in our city is: transfer houses 1%, transfer non-houses 1.5%, auction houses 3%, which are converted into taxable income rates of 5% and 7.5% and 15% to calculate annual income. If the individual income tax is approved, the formula for calculating the annual income of the declared transfer house is: year.
For example, in 2007, the income of Zheng Xiao was 6,543,800 yuan+500,000 yuan. That year, Zheng Xiao transferred a house of 500,000 yuan. Due to the lack of complete and accurate proof of the original value of the house, the local tax authorities approved the collection of personal income tax at the rate of 654.38+0%. Then, Zheng Xiao's method of calculating annual income is: annual income = taxable income = 500,000× 5% (taxable income) = 25,000 yuan; Zheng Xiao's annual income is more than 6,543,800 yuan+200,000 yuan, and his annual income is 25,000 yuan when he fills in the personal income tax return.
In addition, how to calculate the income from housing transfer? The Municipal Local Taxation Bureau said that if there is a share in the real estate license, the personal income will be divided according to the proportion of the taxpayer's share; If the share is not indicated on the property right certificate, the transfer income shall be distributed equally according to the number of property owners.
(2) Calculation method of annual income from stock transfer.
According to the Measures for Self-declaration, the income from stock transfer should be combined with the income from other projects of taxpayers. If the annual income reaches more than 6.5438+0.2 million yuan, the income from stock transfer and other items shall be applied for year-end self-tax declaration. The calculation method of stock transfer income is as follows: in a tax year, the positive number of the loss after the individual stock transfer income and the profit and loss offset is the declared income; If the break-even balance is negative, the income is filled as "zero".
The Municipal Local Taxation Bureau said that on the issue of stock transfer, we should pay attention to the following aspects:
First, the stock transfer income is not the difference between the total amount of funds at the beginning and the end of the securities account;
Second, the number of times the income from stock transfer should be calculated should be the number of times the taxpayer sold shares in calendar year 2007;
Thirdly, the stock purchase cost is calculated by moving weighted average method.
If a taxpayer buys 5,000 shares, 2,000 shares and 65,438+0,000 shares in February and March at the prices of 65,438+00 yuan, 65,438+05 yuan and 20 yuan respectively, and then sells 6,000 shares in 25 yuan in April, the income from selling 6,000 shares is calculated as follows:
Cost per share = (10× 5000+15× 2000+20×1000) ÷ (5000+2000+1000) =1.
Transfer income from selling 6000 shares =(25- 12.5)×6000=75000 yuan.
Since the income from stock transfer is not subject to personal income tax for the time being, it is not necessary to calculate and declare the taxable income.
Unexpected income
In 2007, Wang bought a sports lottery ticket at one time and won 9000 yuan. Because the winning income of one-time lottery ticket does not exceed 1 10,000 yuan, personal income tax will not be levied for the time being. Also by a city (prefecture-level city) as an outstanding citizen, bonus 10000 yuan, withholding tax of 2000 yuan. The calculation method of annual income is as follows:
Unexpected income shall be calculated in full according to the amount of income.
Unexpected annual income = 9000+10000 =19000 (yuan)
At the end of the year, Wang will combine the annual income calculated by the "accidental income" project with the income of other projects. If it exceeds 6,543,800+0.2 million yuan, he needs to file a tax return with an annual income of more than 6,543,800+0.2 million yuan.
Because the sports lottery bonus obtained by individuals is less than 654.38+00000 yuan, personal income tax is exempted, so the taxable income of Wang's "accidental income" is 654.38+00000 yuan.
Other income
Ou is an employee of a commercial company. In 2006, I insured the personal safety insurance of 65,438+00,000 yuan in Ping An Insurance Company. Because he was not out of danger within one year, in February 2007, the insurance company paid the commercial company 100 yuan as compensation. Its year
The calculation method is as follows:
Other income shall be calculated in full according to the amount of income.
Annual other income = taxable income = 100 yuan.
At the end of the year, Oumou will combine the annual income calculated by other income items with the annual income calculated by other items. If the income exceeds 6.5438+0.2 million yuan, it is necessary to apply for tax declaration with an annual income of 6.5438+0.2 million yuan.