There are two ways of tax collection, namely, withholding tax collection and self-declaration tax collection. The scope of collection includes the income of the parties such as wages, salaries, remuneration for labor services, remuneration for manuscripts, business operations, interest, etc., and taxes are required.
First of all, there are several ways to collect taxes.
There are two ways to collect personal income tax, as shown below:
1. Collection method of withholding tax
Withholding and remitting means that when a unit or individual with withholding obligation pays taxable income to an individual according to the provisions of the tax law, the taxable amount should be deducted from his income and turned over to the state treasury, and at the same time, the withholding and remitting personal income tax report form is submitted to the tax authorities. This method is conducive to controlling tax sources and preventing tax evasion.
2. Self-declaration tax collection method
Self-declaration of tax payment is a method for taxpayers to declare taxable income items and amounts to the tax authorities within the tax period stipulated in the tax law, fill in the personal income tax return form truthfully, and calculate the tax payable according to the tax law, so as to pay personal income tax accordingly.
2. What are the scope of tax collection?
The scope of tax collection includes:
1. Income from wages and salaries;
2. Income from remuneration for labor services;
3. remuneration income;
4. Royalty income;
5. Operating income;
6. Income from interest, dividends and bonuses;
7. Property rental income;
8. Income from property transfer;
9. Unexpected income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.
Third, tax collection standards.
The tax collection standards are as follows:
1. For the comprehensive income of individual residents, the taxable income shall be the balance after deducting expenses of 60,000 yuan and special additional deductions, special additional deductions and other deductions determined according to law.
2. The income from wages and salaries of non-resident individuals shall be the taxable income after deducting 5,000 yuan from the monthly income; Here, I would like to remind you that income from labor remuneration, royalties and royalties are taxable.
3. Operating income, the taxable income is the balance of the total income in each tax year after deducting costs, expenses and losses.
4. If the income from property lease does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.