Generally speaking, the tax involved in the equity change is only the stamp duty when the enterprise increases its capital, and the stamp duty is declared and paid according to five ten thousandths of the capital increase.
On June 9, 20 18, the draft amendment to the individual income tax law was submitted to the third session of the 13th the National People's Congress Standing Committee (NPCSC) for deliberation, which was the seventh overhaul since the promulgation of the 1980 tax law.
20 18 On August 27th, the National People's Congress Standing Committee (NPCSC)'s draft decision on amending the individual income tax law was submitted to the Fifth Session of the 13th the National People's Congress Standing Committee (NPCSC) for deliberation. According to the draft decision, the basic fee reduction standard is set at 60,000 yuan per year.
According to different tax items, the personal income tax of extended information has stipulated three different tax rates:
Comprehensive income (income from wages and salaries, income from labor remuneration, and income from royalties) is subject to a 7-level progressive tax rate, and tax is calculated according to the monthly taxable income. The tax rate is classified according to the taxable income of individual monthly wages and salaries, with the highest level being 45%, the lowest level being 3%, and the ***7 level.
Tax object
Legal object
Taxpayers of personal income tax in China are people who live in China and individuals who live in China, including citizens in China and foreigners who get income from China.
Resident taxpayer
Individuals who have a domicile in China or have no domicile in China for 1 year are resident taxpayers and should bear unlimited tax obligations, that is, they should pay individual income tax according to law on their income obtained in China and abroad.
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