The new tax law stipulates that from 20 18 10/day to 20 1 81February 3 1 day, taxpayers' wages and salary income shall be deducted by 5,000 yuan from their monthly income, and special deductions shall be made and determined according to law. 20 19 1 month 1 after the implementation of the new tax law, when paying wages every month, the tax withheld by the company will be changed from the current withholding to withholding in advance. The withholding and prepayment method is a method to calculate the withholding tax in advance. Specifically, the tax payable is calculated according to the amount of deductions such as the total comprehensive income and special additional deductions obtained by individuals throughout the year. At the end of the year, taxpayers will apply for tax refund for the daily overpayment of taxes, and the tax authorities will refund them in time and in full.
First, the cumulative withholding method
Cumulative withholding method means that withholding agents, in a tax year, take the accumulated income from wages and salaries paid up to the current month after deducting the accumulated basic expenses, accumulated special deductions, accumulated special additional deductions and accumulated other deductions determined according to law as the prepaid taxable income, and calculate the accumulated withholding tax according to the comprehensive income tax rate table, and the balance after deducting the withheld withholding tax as the current withholding tax.
Case description
1, Mr. Li worked in enterprise A, and earned salary income 1 8,000 yuan in enterprise A on 20 19/month, without tax-free income, and paid * * * for three insurances and one gold, totaling 2,000 yuan, and the special additional deduction that can be handled is 3,000 yuan, without other deductions.
1 month taxable income = accumulated income-accumulated tax-free income-accumulated basic deduction expenses-accumulated special deduction-accumulated special additional deduction-accumulated other deductions determined according to law =18000-5000-2000-3000 = 8000 yuan, and the corresponding tax rate is 3%.
Taxable amount =8000×3%=240 yuan.
On 20 19 1 month, enterprise a calculated and withheld the individual income tax 240 yuan according to the above rules during the salary payment.
On February 20 19, enterprise a declared personal income tax in accordance with the new tax law during the reporting period, and 240 yuan calculated by withholding and prepayment method declared personal income tax in advance for Mr. Li.
2. On February 20 19, Mr. Li earned salary income of16,000 yuan in Enterprise A, without tax-free income, and paid three insurances and one gold, totaling 2,000 yuan, and the special additional deduction that can be handled was 3,000 yuan, without other deductions.
Calculate withholding personal income tax
(1) Calculation of accumulated prepaid taxable income
(1) Cumulative income = the amount of income from accumulated wages and salaries paid up to the current month =18000+16000 = 34000.
② Cumulative tax-free income =0
③ Accumulated basic deduction fee =5000 yuan/month × current month =5000×2= 10000 yuan.
④ Cumulative special deduction = Cumulative special deduction as of the current month =2000+2000=4000 yuan.
⑤ Cumulative special additional deduction = Cumulative special additional deduction up to the current month =3000+3000=6000 yuan.
⑥ Accumulated other deductions determined according to law =0
Cumulative prepaid taxable income = Cumulative income-Cumulative tax-free income-Cumulative basic deduction expenses-Cumulative special deduction-Cumulative special additional deduction-Cumulative other deductions determined according to law = 34000-10000-4000-6000 =14000.
The corresponding tax rate is 3%
(2) Withholding tax amount in February = (cumulative prepaid taxable income× tax rate-quick deduction)-Withholding tax amount =14000× 3%-240 = 420-240 =180 yuan.
On February 20 19, enterprise a calculated and withheld personal income tax according to the above rules during the salary payment 180 yuan.
On March 20 19, enterprise a declared personal income tax in accordance with the new tax law during the reporting period, and 180 yuan calculated by withholding and prepayment method declared personal income tax in advance for Mr. Li.
(III) In March of October19, Mr. Li earned salary income of16,000 yuan in Enterprise A, without tax-free income, and distributed quarterly bonus of 30,000 yuan, and paid * * * for three insurances and one gold, totaling 2,000 yuan. The special additional deduction that can be handled is 3,000 yuan, and there is no other deduction.
Legal basis: Calculation of taxable income in Article 6 of the Individual Income Tax Law of the People's Republic of China: (1) Comprehensive income of individual residents, after deducting expenses of 60,000 yuan from the income in each tax year and the balance after special deduction, special additional deduction and other deductions determined according to law, is taxable income. (2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance after deducting expenses of 5,000 yuan from the monthly income; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxable. (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.