2. At the same time, pay urban construction tax and education surcharge according to the sum of paid value-added tax and business tax.
3. Pay 2% personal income tax.
4. If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or business tax, as well as urban construction tax and education surcharge. This is the provision of the tax standard for individual industrial and commercial households in Chongqing on 20 17. For individual residents who withheld and remitted personal income tax on wages and salaries in the same company every month in the last complete tax year, if the annual income from wages and salaries did not exceed 60,000 yuan, the withholding agent shall deduct the expenses from it when withholding and remitting personal income tax on wages and salaries in this year. That is, in the month when the taxpayer's accumulated income does not exceed 60,000 yuan, personal income tax will not be withheld temporarily; Personal income tax shall be withheld and remitted in the month when the accumulated income exceeds 60,000 yuan and in the months of the following years.
The withholding agent shall, in accordance with the provisions, handle the full withholding declaration for all employees, and indicate the words "monthly declaration in the previous year and annual income not exceeding 60,000 yuan" in the remarks column of the taxpayer corresponding to the Individual Income Tax Withholding Declaration Form. Taxable income = wage income-various social insurance premiums-threshold (3500 yuan) Taxable amount = taxable income x tax rate-quick deduction
The company's development is closely related to the company's operating conditions, because scientific management can promote the company's rapid development and enhance its competitiveness, so as to survive in the highly competitive market environment, otherwise it may be eliminated by the market. At present, the tax deduction standard in our country is still 3500. If our salary has reached more than 3500, we need to pay personal income tax, and the amount of personal income tax needs to be determined according to our salary.
Legal basis: Article 61 of People's Republic of China (PRC) Tax Collection and Management Law. If the withholding agent fails to set up or keep the account books of withholding and collecting taxes, or fails to keep the accounting vouchers and relevant materials of withholding and collecting taxes, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan. If the circumstances are serious, a fine of not less than two thousand yuan but not more than five thousand yuan shall be imposed.