Personal monthly salary is the scope of personal income tax collection in China, and both civil servants and ordinary workers need to pay personal income tax on wages and salaries. How much is the personal income tax for civil servants' wages and salaries? Like ordinary people? How to calculate the personal income tax of civil servants' wages and salaries? Many people don't know, so come with me and have a look.
First, how to calculate the personal income tax of civil servants' wages and salaries
Tax amount = monthly taxable income multiplied by tax rate-quick deduction
Monthly taxable income = (salary payable-five insurances and one gold) -5000.
Actual salary = salary payable-six gold-tax payment
Deduction standard: from 20 18 1 month to June 2008, the tax is calculated according to the threshold standard of 5,000 yuan/month.
Two. Preferential policies for tax reduction and exemption
1 According to Item 3 and Item 7 of Paragraph 1 of Article 4 of the Individual Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Individual Income Tax Law), the subsidies and allowances paid in accordance with the unified regulations of the state, as well as the settling-in expenses, retirement wages and retirement living expenses of cadres and workers, are exempt from individual income tax.
2. The Notice of People's Republic of China (PRC) State Taxation Bureau on Printing and Distributing the Provisions on the Collection of Individual Income Tax (Guo Shui Fa [1994] No.89) stipulates that individual income tax is not levied on the one-child allowance, child care allowance, business trip allowance, meal absence allowance, allowance that is not included in the total basic salary of civil servants, allowance difference and family members' non-staple food allowance.
3. The Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Individual Income Tax Policies for Basic Endowment Insurance, Basic Medical Insurance, Unemployment Insurance and Housing Provident Fund (Caishui [2006] 10) stipulates that the housing provident fund actually paid by units and individuals within the range of no more than the average monthly salary of employees in the previous year 12% is allowed to be deducted from the personal taxable income. Individuals who actually receive (support) the original basic old-age insurance, basic medical insurance, unemployment insurance and housing provident fund shall be exempted from personal income tax.
4. Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Personal Income Tax Policies Concerning Maternity Allowance and Maternity Medical Expenses (No.8 [2008] of the Ministry of Finance) stipulates that maternity allowance, maternity medical expenses or other allowances and subsidies of maternity insurance nature obtained by maternity women in accordance with the maternity insurance measures formulated by the people's governments at or above the county level according to the relevant provisions of the state shall be exempted from personal income tax.
5. The Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Tax Policies for Low-rent Housing, Affordable Housing and Housing Leasing (Caishui [2008] No.24) stipulates that individuals who obtain monetary subsidies for low-rent housing in accordance with the Measures for the Protection of Low-rent Housing (Order No.1 162 of 9 ministries and commissions including the Ministry of Construction) are exempt from personal income tax.
Third, tax policy.
1. Notice of State Taxation Administration of The People's Republic of China on Adjusting the Measures for Individual Income Tax on Individuals Obtaining Annual One-time Bonuses (Guo Shui Fa [2005] No.9) stipulates that taxpayers who obtain annual one-time bonuses shall be withheld and remitted according to one month's salary.
2. Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Determining the Scope of Living Allowance (Guo Shui Fa [1998] 155) stipulates: various subsidies and subsidies paid to individuals from welfare funds and trade union funds that exceed the proportion or base set by the state; Or the subsidies and subsidies paid to the employees of the unit from welfare funds and trade union funds are included in the "income from wages and salaries" and personal income tax is levied.